{"id":4045,"date":"2025-12-04T01:12:04","date_gmt":"2025-12-04T08:12:04","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4045"},"modified":"2026-01-08T02:32:34","modified_gmt":"2026-01-08T09:32:34","slug":"kiem-toan-tuan-thu-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/","title":{"rendered":"\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b? \u305d\u306e\u5f79\u5272\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u4fa1\u5024\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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400;\">\u3053\u306e\u6d3b\u52d5\u306f\u3001\u9055\u53cd\u306e\u7279\u5b9a\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u76e3\u67fb\u7d50\u679c\u306f\u3001\u7279\u306b\u898f\u5236\u304c\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u6226\u7565\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3044\u3001\u682a\u4e3b\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u653f\u5e9c\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u3092\u5f37\u5316\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Ho_tro_ra_quyet_dinh_chien_luoc\" >\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u652f\u63f4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_tuan_thu_uy_tin\" >\u4fe1\u983c\u3067\u304d\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9 \u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Dich_vu_kiem_toan_tuan_thu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Doi_ngu_chuyen_gia_giau_kinh_nghiem\" >\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Ung_dung_cong_nghe_hien_dai\" >\u73fe\u4ee3\u6280\u8853\u306e\u5fdc\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Tu_van_chien_luoc_va_nang_cao_quan_tri\" >\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u7d4c\u55b6\u6539\u5584\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Chi_phi_minh_bach_va_hop_ly\" >\u900f\u660e\u6027\u3068\u5408\u7406\u7684\u306a\u30b3\u30b9\u30c8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4eca\u65e5\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u6cd5\u4ee4\u304a\u3088\u3073\u793e\u5185\u57fa\u6e96\u306e\u9075\u5b88\u306f\u3042\u3089\u3086\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u5fc5\u9808\u306e\u8981\u4ef6\u3067\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u3053\u308c\u3089\u306e\u898f\u5236\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8a55\u4fa1\u30fb\u691c\u8a3c\u3057\u3001\u30ea\u30b9\u30af\u306e\u9632\u6b62\u3001\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u3001\u305d\u3057\u3066\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u682a\u4e3b\u3001\u898f\u5236\u5f53\u5c40\u304b\u3089\u306e\u4fe1\u983c\u5f37\u5316\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_la_gi\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u898f\u5236\u3001\u5c02\u9580\u57fa\u6e96\u3001\u793e\u5185\u898f\u5247\u3001\u304a\u3088\u3073\u7b2c\u4e09\u8005\u3068\u306e\u7d04\u675f\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3001\u8abf\u67fb\u3001\u691c\u8a3c\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306e\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u73fe\u884c\u306e\u898f\u5236\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u662f\u6b63\u63aa\u7f6e\u3068\u6539\u5584\u3092\u63d0\u6848\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30c7\u30fc\u30bf\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u8ca1\u52d9\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u52b4\u50cd\u3001\u74b0\u5883\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306a\u3069\u3001\u4ed6\u306e\u591a\u304f\u306e\u5206\u91ce\u306b\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4047\" aria-describedby=\"caption-attachment-4047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4047\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4047\" class=\"wp-caption-text\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u901a\u5e38\u3001\u5c02\u9580\u7684\u502b\u7406\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u3001\u975e\u5e38\u306b\u6709\u80fd\u306a\u72ec\u7acb\u76e3\u67fb\u4eba\u307e\u305f\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u7d50\u679c\u306f\u3001\u4f01\u696d\u304c\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u6226\u7565\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3057\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u898f\u5236\u5f53\u5c40\u304b\u3089\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u6570\u591a\u304f\u306e\u5b9f\u7528\u7684\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u3001\u73fe\u4ee3\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u6226\u7565\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3066\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u7a0e\u3001\u4f1a\u8a08\u3001\u4fdd\u967a\u3001\u52b4\u50cd\u306b\u95a2\u3059\u308b\u898f\u5236\u304c\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u4e2d\u3067\u3001\u7a4d\u6975\u7684\u306a\u30c1\u30a7\u30c3\u30af\u3068\u30ec\u30d3\u30e5\u30fc\u306f\u3001\u4f01\u696d\u304c\u9055\u53cd\u3092\u56de\u907f\u3057\u3001\u7f70\u91d1\u3084\u8a55\u5224\u306e\u4f4e\u4e0b\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u793e\u5185\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u30d7\u30ed\u30bb\u30b9\u3001\u898f\u5236\u3001\u30dd\u30ea\u30b7\u30fc\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u975e\u52b9\u7387\u6027\u3092\u7279\u5b9a\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u904b\u7528\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u305f\u3081\u306e\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u306b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u900f\u660e\u6027\u306e\u5411\u4e0a\u306b\u8ca2\u732e\u3057\u3001\u682a\u4e3b\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u653f\u5e9c\u6a5f\u95a2\u306b\u81f3\u308b\u307e\u3067\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002\u5f37\u529b\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u306f\u3001\u5c02\u9580\u6027\u3001\u8cac\u4efb\u611f\u3001\u305d\u3057\u3066\u502b\u7406\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u5b9f\u8a3c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u5f8c\u306b\u3001\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u304c\u5185\u90e8\u7d71\u5236\u80fd\u529b\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u6539\u5584\u3057\u3001\u9577\u671f\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u63a8\u5968\u4e8b\u9805\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3044\u3046\u9867\u554f\u306e\u5f79\u5272\u3082\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_va_pham_vi_cua_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u76ee\u7684\u3068\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u4e00\u9023\u306e\u6cd5\u7684\u898f\u5236\u3068\u793e\u5185\u30ac\u30d0\u30ca\u30f3\u30b9\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f01\u696d\u306f\u81ea\u793e\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u6f5c\u5728\u7684\u306a\u30a8\u30e9\u30fc\u3084\u629c\u3051\u7a74\u3092\u5e38\u306b\u8a8d\u8b58\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u52b9\u679c\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u30c4\u30fc\u30eb\u3068\u3057\u3066\u767b\u5834\u3057\u3001\u7d44\u7e54\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3057\u3001\u6df1\u523b\u306a\u554f\u984c\u306b\u767a\u5c55\u3059\u308b\u524d\u306b\u30ea\u30b9\u30af\u3092\u4e88\u9632\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u6d3b\u52d5\u304c\u6cd5\u898f\u5236\u3001\u793e\u5185\u624b\u9806\u3001\u305d\u3057\u3066\u8077\u696d\u502b\u7406\u57fa\u6e96\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u4e3b\u8981\u306a\u76ee\u7684\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u9075\u5b88\u306e\u8a55\u4fa1\uff1a\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u306e\u7a0e\u52d9\u3001\u4fdd\u967a\u3001\u4f1a\u8a08\u3001\u52b4\u52d9\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u74b0\u5883\u306b\u95a2\u3059\u308b\u7fa9\u52d9\u304c\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u73fe\u5728\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u3068\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u304c\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u884c\u70ba\u306e\u691c\u51fa\u3068\u9632\u6b62\uff1a\u76e3\u67fb\u4eba\u306f\u30c7\u30fc\u30bf\u306e\u8abf\u67fb\u3068\u5206\u6790\u3092\u901a\u3058\u3066\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u4e0d\u4e00\u81f4\u3084\u6f5c\u5728\u7684\u306a\u9055\u53cd\u3092\u7279\u5b9a\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u662f\u6b63\u63aa\u7f6e\u3092\u8b1b\u3058\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u57fa\u76e4\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584: \u76e3\u67fb\u7d50\u679c\u306f\u3001\u7d4c\u55b6\u9663\u304c\u7d71\u5236\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u7763\u3092\u5f37\u5316\u3057\u3001\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u958b\u767a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u306e\u5411\u4e0a: \u4f01\u696d\u304c\u9ad8\u3044\u30ec\u30d9\u30eb\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7dad\u6301\u3059\u308b\u3068\u3001\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u304c\u5f37\u5316\u3055\u308c\u3001\u898f\u5236\u5f53\u5c40\u3001\u6295\u8cc7\u5bb6\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u304c\u69cb\u7bc9\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Pham_vi_cua_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u3001\u696d\u7a2e\u3001\u898f\u6a21\u3001\u4f01\u696d\u306e\u76ee\u7684\u306a\u3069\u306b\u3088\u3063\u3066\u975e\u5e38\u306b\u67d4\u8edf\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u7bc4\u56f2\u306f\u5927\u304d\u304f\u5206\u3051\u3066\u5185\u90e8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u5916\u90e8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e2\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4049\" aria-describedby=\"caption-attachment-4049\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4049\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu.png\" alt=\"Ph\u1ea1m vi c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4049\" class=\"wp-caption-text\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\uff1a\u4f01\u696d\u306e\u5185\u90e8\u30d7\u30ed\u30bb\u30b9\u3068\u898f\u5247\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8abf\u67fb\u3059\u308b\u3053\u3068\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u4f8b\u3068\u3057\u3066\u306f\u3001\u7d4c\u8cbb\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3001\u8cfc\u8cb7\u30dd\u30ea\u30b7\u30fc\u3001\u4eba\u4e8b\u7ba1\u7406\u3001\u8077\u696d\u502b\u7406\u57fa\u6e96\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u76ee\u6a19\u306f\u3001\u3059\u3079\u3066\u306e\u90e8\u9580\u304c\u78ba\u7acb\u3055\u308c\u305f\u5185\u90e8\u898f\u5247\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u90e8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\uff1a\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u898f\u5236\u3001\u696d\u754c\u6a19\u6e96\u3001\u307e\u305f\u306f\u7b2c\u4e09\u8005\uff08\u7a0e\u52d9\u5f53\u5c40\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3001\u9867\u5ba2\u3001\u898f\u5236\u5f53\u5c40\u306a\u3069\uff09\u3068\u306e\u5951\u7d04\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u900f\u660e\u6027\u3068\u6cd5\u7684\u8aac\u660e\u8cac\u4efb\u3092\u679c\u305f\u3059\u4e0a\u3067\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u3001\u7a0e\u52d9\u304a\u3088\u3073\u8ca1\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u52b4\u50cd\u304a\u3088\u3073\u793e\u4f1a\u4fdd\u969c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u500b\u4eba\u30c7\u30fc\u30bf\u4fdd\u8b77\uff08 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Nghi-dinh-13-2023-ND-CP-bao-ve-du-lieu-ca-nhan-465185.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee413\/2023\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\uff09\u3001\u74b0\u5883\u304a\u3088\u3073\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u57fa\u6e96\u3092\u9075\u5b88\u3057\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u3001\u8d08\u53ce\u8cc4\u9632\u6b62\u3001\u8a50\u6b3a\u9632\u6b62\u898f\u5236\u3092\u9075\u5b88\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6b63\u78ba\u304b\u3064\u52b9\u679c\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u306f\u6cd5\u7684\u6587\u66f8\u3001\u76e3\u67fb\u57fa\u6e96\u3001\u305d\u3057\u3066\u696d\u754c\u898f\u5236\u306b\u4f9d\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306f\u3001\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u7bc4\u56f2\u3001\u65b9\u6cd5\u3001\u305d\u3057\u3066\u57fa\u6e96\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u4e3b\u8981\u306a\u6587\u66f8\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30c6\u30ad\u30b9\u30c8 \/ \u6a19\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u5185\u5bb9\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30ce\u30fc\u30c8\/\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd52025\uff08\u6539\u6b63\u6cd5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u5951\u7d04\u306b\u57fa\u3065\u304f\u305d\u306e\u4ed6\u306e\u76e3\u67fb\u696d\u52d9\uff08\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u542b\u3080\uff09\u3092\u542b\u3080\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6d3b\u52d5\u306e\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002\u76e3\u67fb\u4eba\u306e\u6a29\u5229\u3001\u7fa9\u52d9\u53ca\u3073\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u304c\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u306e\u72ec\u7acb\u6027\u3068\u54c1\u8cea\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u6cd52025\uff08\u6539\u6b63\u6cd5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u9075\u5b88\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u60c5\u5831\u900f\u660e\u6027\u8981\u4ef6\uff08\u5b9f\u8cea\u7684\u6240\u6709\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u306a\u3069\uff09\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7279\u306b\u7d44\u7e54\u69cb\u9020\u3001\u8cc7\u672c\u3001\u60c5\u5831\u958b\u793a\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u5185\u90e8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5 2025 \u5e74\uff08\u65b0\u6cd5\/\u6539\u6b63\u6cd5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u6bb5\u968e\u7a0e\u7387\u898f\u5236\u3092\u542b\u3080\uff09\u53ca\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3001\u8a08\u7b97\u3001\u7d0d\u4ed8\u7fa9\u52d9\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u3092\u78ba\u8a8d\u3057\u3066\u53d6\u5f15\u306e\u5408\u6cd5\u6027\u3092\u8a55\u4fa1\u3057\u3001\u30a8\u30e9\u30fc\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u9632\u6b62\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u6cd52025\uff082019\u5e74\u6cd5\u304a\u3088\u3073\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u6587\u66f8\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96c7\u7528\u5951\u7d04\u3001\u8cc3\u91d1\u3001\u52b4\u50cd\u6642\u9593\u3001\u4f11\u61a9\u6642\u9593\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u653f\u7b56\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u3001\u4fdd\u967a\u3001\u52b4\u50cd\u7d44\u5408\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3001\u7d44\u7e54\u304c\u7d1b\u4e89\u3084\u52b4\u50cd\u6cd5\u9055\u53cd\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee413\/2023\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u30c7\u30fc\u30bf\u306e\u4fdd\u8b77\u3001\u30c7\u30fc\u30bf\u4e3b\u4f53\u306e\u6a29\u5229\u3001\u304a\u3088\u3073\u30c7\u30fc\u30bf\u51e6\u7406\u306e\u8cac\u4efb\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3067\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u9867\u5ba2\u3068\u5f93\u696d\u54e1\u306e\u500b\u4eba\u60c5\u5831\u306e\u53d6\u308a\u6271\u3044\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u4fdd\u7ba1\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u898f\u5236\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u76e3\u67fb\uff08\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u542b\u3080\uff09\u306e\u5b9f\u65bd\u65b9\u6cd5\u3001\u624b\u9806\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u76e3\u67fb\u8a3c\u62e0\u306e\u8981\u4ef6\u3001\u304a\u3088\u3073\u76e3\u67fb\u5831\u544a\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u3001\u76e3\u67fb\u4eba\u304c\u5c02\u9580\u7684\u306a\u539f\u5247\u3068\u624b\u9806\u306b\u4e00\u8cab\u3057\u3066\u5f93\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u969b\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08ISA 250 - \u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u7684\u898f\u5236\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u898f\u5236\u306e\u8003\u616e\u306a\u3069\uff09\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u65b9\u6cd5\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u9023\u3059\u308b\u5185\u90e8\u7d71\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u76e3\u67fb\u4eba\u304c\u56fd\u969b\u57fa\u6e96\u306b\u5f93\u3063\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u3001\u307e\u305f\u306f ISA \u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u696d\u754c\u898f\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u74b0\u5883\uff08\u74b0\u5883\u4fdd\u8b77\u6cd5\uff09\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\uff08\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u6cd5\uff09\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\uff0f\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u88fd\u54c1\u54c1\u8cea\uff08\u533b\u7642\u3001\u5efa\u8a2d\u3001\u98df\u54c1\u306a\u3069\uff09\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3067\u306f\u3001\u696d\u7a2e\u3084\u4e8b\u696d\u5206\u91ce\u306b\u56fa\u6709\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3057\u3001\u55b6\u696d\u30e9\u30a4\u30bb\u30f3\u30b9\u3068\u6cd5\u7684\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_tuan_thu_voi_kiem_toan_noi_bo_va_kiem_toan_tai_chinh\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3001\u5185\u90e8\u76e3\u67fb\u3001\u8ca1\u52d9\u76e3\u67fb\u3092\u533a\u5225\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u30893\u7a2e\u985e\u306e\u76e3\u67fb\u306f\u3044\u305a\u308c\u3082\u3001\u4e8b\u696d\u904b\u55b6\u306e\u900f\u660e\u6027\u3001\u52b9\u7387\u6027\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u65b9\u6cd5\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u30cb\u30fc\u30ba\u306b\u9069\u3057\u305f\u76e3\u67fb\u306e\u7a2e\u985e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u4e3b\u306a\u9055\u3044\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u8ca1\u52d9\u76e3\u67fb\u3092\u533a\u5225\u3059\u308b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ca1\u52d9\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u304c\u6cd5\u5f8b\u3001\u5c02\u9580\u57fa\u6e96\u3001\u304a\u3088\u3073\u793e\u5185\u624b\u9806\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u696d\u7e3e\u8a55\u4fa1\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u5185\u90e8\u7d71\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u516c\u5e73\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7bc4\u56f2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3001\u793e\u5185\u898f\u5247\u3001\u7b2c\u4e09\u8005\u3068\u306e\u5951\u7d04\u3001\u696d\u754c\u6a19\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u696d\u52d9\u904b\u55b6\u3068\u30d7\u30ed\u30bb\u30b9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u3001\u8ca1\u52d9\u9805\u76ee<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a55\u4fa1\u57fa\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3001\u793e\u5185\u898f\u5247\u3001\u502b\u7406\u57fa\u6e96\u3092\u9075\u5b88\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b9\u7387\u6027\u3001\u30ea\u30b9\u30af\u3001\u5185\u90e8\u7d71\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u57fa\u6e96\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u3001\u8ca1\u52d9\u8af8\u8868<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51e6\u5211\u306e\u5bfe\u8c61<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u4eba\u307e\u305f\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u307e\u305f\u306f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d50\u679c\/\u30ec\u30dd\u30fc\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30ec\u30d9\u30eb\u3001\u9055\u53cd\u3001\u6539\u5584\u306e\u63a8\u5968\u4e8b\u9805\u3092\u5831\u544a\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u52b9\u6027\u3068\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3092\u63d0\u6848\u3059\u308b\u30ec\u30dd\u30fc\u30c8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u76e3\u67fb\u5831\u544a\u66f8\u3001\u76e3\u67fb\u610f\u898b\uff08\u627f\u8a8d\u3001\u9650\u5b9a\u3001\u62d2\u5426\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u884c\u983b\u5ea6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u3001\u307e\u305f\u306f\u884c\u653f\u6a5f\u95a2\u3084\u6cd5\u7684\u6a5f\u95a2\u306e\u8981\u6c42\u306b\u5fdc\u3058\u3066\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u3001\u5b9a\u671f\u7684\u306b\u3001\u793e\u5185\u8a08\u753b\u306b\u5f93\u3063\u3066<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bce\u5e74\u307e\u305f\u306f\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_tuan_thu_chuyen_nghiep\"><\/span><b>\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306b\u306f\u3001\u69cb\u9020\u5316\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3057\u3001\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u6539\u5584\u3092\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u901a\u5e38\u30015\u3064\u306e\u4e3b\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u304c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f37\u5316\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u8a08\u753b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7b2c\u4e00\u6bb5\u968e\u306f\u3001\u8a73\u7d30\u306a\u8a08\u753b\u7b56\u5b9a\u3067\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u6cd5\u7684\u8981\u4ef6\u3001\u5185\u90e8\u76ee\u6a19\u3001\u305d\u3057\u3066\u4e8b\u696d\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u306b\u57fa\u3065\u3044\u3066\u3001\u76e3\u67fb\u76ee\u7684\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2\u3082\u6c7a\u5b9a\u3055\u308c\u3001\u7a0e\u52d9\u3001\u52b4\u50cd\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u74b0\u5883\u3068\u3044\u3063\u305f\u4e3b\u8981\u5206\u91ce\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5c02\u9580\u77e5\u8b58\u3068\u30c4\u30fc\u30eb\u3092\u78ba\u4fdd\u3067\u304d\u308b\u3088\u3046\u3001\u30ea\u30bd\u30fc\u30b9\u3068\u60c5\u5831\u53ce\u96c6\u65b9\u6cd5\u304c\u9069\u5207\u306b\u914d\u5206\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_va_danh_gia_thong_tin\"><\/span><b>\u60c5\u5831\u306e\u53ce\u96c6\u3068\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u8a08\u753b\u7b56\u5b9a\u5f8c\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u60c5\u5831\u306e\u53ce\u96c6\u3068\u8a55\u4fa1\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u8a18\u9332\u3001\u5951\u7d04\u66f8\u3001\u5185\u90e8\u5831\u544a\u66f8\u3001\u30dd\u30ea\u30b7\u30fc\u3001\u95a2\u9023\u624b\u9806\u3092\u6574\u7406\u3057\u3001\u30ea\u30b9\u30af\u5206\u6790\u3092\u5b9f\u65bd\u3057\u3066\u9055\u53cd\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u9818\u57df\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u62c5\u5f53\u8005\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u901a\u3058\u3066\u5404\u90e8\u9580\u306e\u696d\u52d9\u5b9f\u614b\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u3092\u628a\u63e1\u3057\u3001\u305d\u306e\u5f8c\u306e\u8a73\u7d30\u8abf\u67fb\u30d5\u30a7\u30fc\u30ba\u306b\u5411\u3051\u305f\u5305\u62ec\u7684\u306a\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u76e3\u67fb\u4eba\u304c\u4f01\u696d\u306e\u8a18\u9332\u3001\u6587\u66f8\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u76f4\u63a5\u8a55\u4fa1\u3057\u3001\u3059\u3079\u3066\u306e\u6d3b\u52d5\u304c\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u6cd5\u5f8b\u3001\u5c02\u9580\u57fa\u6e96\u3001\u307e\u305f\u306f\u793e\u5185\u898f\u5247\u3068\u306e\u77db\u76fe\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4050\" aria-describedby=\"caption-attachment-4050\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4050\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4050\" class=\"wp-caption-text\">\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u30c7\u30fc\u30bf\u306e\u6bd4\u8f03\u306b\u52a0\u3048\u3001\u7d50\u679c\u306e\u6b63\u78ba\u6027\u3068\u5b8c\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u30e9\u30f3\u30c0\u30e0\u30c1\u30a7\u30c3\u30af\u3082\u5b9f\u65bd\u3057\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4f01\u696d\u304c\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u5f8c\u306e\u662f\u6b63\u63aa\u7f6e\u3084\u6539\u5584\u306e\u305f\u3081\u306e\u4fe1\u983c\u3067\u304d\u308b\u57fa\u76e4\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u7d50\u679c\u304c\u307e\u3068\u3081\u3089\u308c\u3001\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u305f\u30ec\u30dd\u30fc\u30c8\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u30ec\u30dd\u30fc\u30c8\u306b\u306f\u3001\u767a\u898b\u4e8b\u9805\u304c\u8a18\u9332\u3055\u308c\u3001\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u304c\u8a55\u4fa1\u3055\u308c\u3001\u4f01\u696d\u304c\u30d7\u30ed\u30bb\u30b9\u306b\u5bfe\u51e6\u30fb\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u63a8\u5968\u4e8b\u9805\u304c\u63d0\u793a\u3055\u308c\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u7d4c\u55b6\u9663\u304c\u73fe\u72b6\u3092\u628a\u63e1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u6226\u7565\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3057\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u52b9\u7387\u6027\u3092\u5411\u4e0a\u3055\u305b\u3001\u5c06\u6765\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_giam_sat_sau_kiem_toan\"><\/span><b>\u76e3\u67fb\u5f8c\u306e\u76e3\u8996\u3068\u76e3\u7763<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u7d42\u6bb5\u968e\u306f\u3001\u76e3\u67fb\u5f8c\u306b\u7279\u5b9a\u3055\u308c\u305f\u554f\u984c\u306e\u6539\u5584\u72b6\u6cc1\u3092\u76e3\u8996\u30fb\u76e3\u7763\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u6539\u5584\u7b56\u304c\u3069\u306e\u7a0b\u5ea6\u5b9f\u65bd\u3055\u308c\u305f\u304b\u3092\u8a55\u4fa1\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8abf\u6574\u3092\u52e7\u544a\u3057\u307e\u3059\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u304b\u3089\u306e\u63a8\u5968\u4e8b\u9805\u304c\u5b8c\u5168\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u3001\u4f01\u696d\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u4e00\u8cab\u3057\u305f\u30ec\u30d9\u30eb\u3092\u7dad\u6301\u3057\u3001\u9577\u671f\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u30b5\u30a4\u30af\u30eb\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u65b0\u305f\u306a\u30ea\u30b9\u30af\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u65b9\u6cd5\u3067\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cua_kiem_toan_tuan_thu_doi_voi_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u306e\u52b9\u7387\u6027\u3001\u900f\u660e\u6027\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u30c4\u30fc\u30eb\u3067\u3059\u3002\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u30a8\u30e9\u30fc\u306e\u691c\u51fa\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u6570\u591a\u304f\u306e\u6226\u7565\u7684\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_va_chuan_muc_noi_bo\"><\/span><b>\u6cd5\u5f8b\u304a\u3088\u3073\u793e\u5185\u57fa\u6e96\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u6700\u3082\u91cd\u8981\u306a\u30e1\u30ea\u30c3\u30c8\u306e\u4e00\u3064\u306f\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u904b\u55b6\u304c\u6cd5\u898f\u5236\u304a\u3088\u3073\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002\u7a0e\u5236\u3001\u52b4\u50cd\u3001\u4fdd\u967a\u3001\u74b0\u5883\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306f\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u305f\u3081\u3001\u76e3\u67fb\u306f\u4f01\u696d\u304c\u6f5c\u5728\u7684\u306a\u9055\u53cd\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3001\u7f70\u5247\u3001\u305d\u3057\u3066\u53d6\u5f15\u5148\u3084\u898f\u5236\u5f53\u5c40\u304b\u3089\u306e\u4fe1\u7528\u5931\u589c\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_hoat_dong_noi_bo\"><\/span><b>\u793e\u5185\u696d\u52d9\u52b9\u7387\u3092\u5411\u4e0a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306f\u30d7\u30ed\u30bb\u30b9\u3001\u30dd\u30ea\u30b7\u30fc\u3001\u305d\u3057\u3066\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5305\u62ec\u7684\u306a\u8a55\u4fa1\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3042\u3089\u3086\u308b\u6b20\u9665\u304c\u7279\u5b9a\u3055\u308c\u3001\u5bfe\u51e6\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3001\u305d\u3057\u3066\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u7d99\u7d9a\u7684\u306a\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u3082\u63d0\u4f9b\u3057\u3001\u3088\u308a\u5f37\u56fa\u3067\u900f\u660e\u6027\u306e\u9ad8\u3044\u5185\u90e8\u30ac\u30d0\u30ca\u30f3\u30b9\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_niem_tin_cua_cac_ben_lien_quan\"><\/span><b>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u4fe1\u983c\u6027\u3068\u4fe1\u7528\u6027\u306e\u5411\u4e0a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f37\u56fa\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u306f\u3001\u4f01\u696d\u306e\u5c02\u9580\u6027\u3068\u8cac\u4efb\u611f\u3092\u53cd\u6620\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u305d\u3057\u3066\u898f\u5236\u5f53\u5c40\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u5f37\u5316\u3057\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u7d4c\u55b6\u9663\u304c\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3044\u3001\u30d6\u30e9\u30f3\u30c9\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u3092\u5411\u4e0a\u3055\u305b\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u4fc3\u9032\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_doanh_nghiep_khong_thuc_hien_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u3044\u4f01\u696d\u306e\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u6020\u308b\u3068\u6df1\u523b\u306a\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308a\u3001\u4f01\u696d\u306e\u4e8b\u696d\u904b\u55b6\u3001\u8a55\u5224\u3001\u305d\u3057\u3066\u6301\u7d9a\u7684\u306a\u6210\u9577\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e3b\u306a\u30ea\u30b9\u30af\u306e\u6982\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u696d\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u3044\u5834\u5408\u306e\u30ea\u30b9\u30af\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30ea\u30b9\u30af<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u9055\u53cd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u884c\u653f\u7f70\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u6cd5\u7684\u8cac\u4efb\u306b\u76f4\u9762\u3057\u3001\u8a55\u5224\u3084\u8ca1\u52d9\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u304c\u4e0d\u5341\u5206\u3060\u3068\u3001\u8cc7\u7523\u306e\u640d\u5931\u3001\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3001\u4e0d\u5f53\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u3001\u53ce\u76ca\u6027\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u30ac\u30d0\u30ca\u30f3\u30b9\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u3068\u7ba1\u7406\u30e1\u30ab\u30cb\u30ba\u30e0\u304c\u5f31\u3044\u3068\u3001\u4f01\u696d\u306f\u4e0d\u6b63\u884c\u70ba\u3092\u65e9\u671f\u306b\u691c\u51fa\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308a\u3001\u7ba1\u7406\u304c\u975e\u52b9\u7387\u7684\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5229\u5bb3\u95a2\u4fc2\u8005\u304b\u3089\u306e\u4fe1\u983c\u306e\u55aa\u5931\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u5bb6\u3001\u682a\u4e3b\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u898f\u5236\u5f53\u5c40\u306f\u4f01\u696d\u3078\u306e\u4fe1\u983c\u3092\u5931\u3044\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3084\u8cc7\u91d1\u8abf\u9054\u80fd\u529b\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u3068\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u304a\u3051\u308b\u6cd5\u7684\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u3084\u6cd5\u7684\u7fa9\u52d9\u3092\u9075\u5b88\u3057\u306a\u3044\u3068\u3001\u7d1b\u4e89\u3001\u8a34\u8a1f\u3001\u307e\u305f\u306f\u5951\u7d04\u89e3\u9664\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u306b\u304a\u3051\u308b\u8ab2\u984c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u304c\u4e0d\u8db3\u3059\u308b\u3068\u3001\u4f01\u696d\u306f\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u9577\u671f\u7684\u306a\u958b\u767a\u6226\u7565\u306e\u59a8\u3052\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_trong_ky_nguyen_chuyen_doi_so\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u6642\u4ee3\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306f\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6700\u65b0\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3078\u306e\u9069\u5fdc\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u30d7\u30ed\u30bb\u30b9\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306f\u3001\u7ba1\u7406\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u591a\u304f\u306e\u6a5f\u4f1a\u3092\u3082\u305f\u3089\u3059\u4e00\u65b9\u3067\u3001\u65b0\u305f\u306a\u8ab2\u984c\u3082\u751f\u307f\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3088\u308a\u67d4\u8edf\u304b\u3064\u30a4\u30f3\u30c6\u30ea\u30b8\u30a7\u30f3\u30c8\u306b\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_dong_hoa_thu_thap_va_phan_tich_du_lieu\"><\/span><b>\u81ea\u52d5\u30c7\u30fc\u30bf\u53ce\u96c6\u3068\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ERP\u30b7\u30b9\u30c6\u30e0\u3001\u96fb\u5b50\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u30af\u30e9\u30a6\u30c9\u30b9\u30c8\u30ec\u30fc\u30b8\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u304a\u304b\u3052\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u4eba\u306f\u3088\u308a\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306b\u3001\u305d\u3057\u3066\u5305\u62ec\u7684\u306b\u30c7\u30fc\u30bf\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002\u81ea\u52d5\u5316\u306b\u3088\u308a\u3001\u4eba\u70ba\u7684\u30df\u30b9\u306e\u524a\u6e1b\u3001\u76e3\u67fb\u5b9f\u884c\u6642\u9593\u306e\u77ed\u7e2e\u3001\u305d\u3057\u3066\u7d50\u679c\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_sat_lien_tuc_va_phat_hien_som_rui_ro\"><\/span><b>\u7d99\u7d9a\u7684\u306a\u76e3\u8996\u3068\u65e9\u671f\u306e\u30ea\u30b9\u30af\u691c\u51fa\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u76e3\u67fb\u3092\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u30c7\u30fc\u30bf\u76e3\u8996\u30fb\u5206\u6790\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3044\u3066\u30a8\u30e9\u30fc\u3001\u9055\u53cd\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u691c\u51fa\u3057\u3001\u554f\u984c\u3078\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc\u3068\u900f\u660e\u6027\u306e\u5411\u4e0a\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_rui_ro_ve_an_toan_thong_tin\"><\/span><b>\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u304c\u30c7\u30b8\u30bf\u30eb\u74b0\u5883\u3067\u4fdd\u5b58\u30fb\u51e6\u7406\u3055\u308c\u308b\u3068\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u60c5\u5831\u5b89\u5168\u6027\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u304c\u5897\u5927\u3057\u307e\u3059\u3002\u81ea\u52d5\u5236\u5fa1\u30b7\u30b9\u30c6\u30e0\u3068\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u5206\u6790\u30c4\u30fc\u30eb\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u500b\u4eba\u30c7\u30fc\u30bf\u4fdd\u8b77\u3068\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u898f\u5236\u3078\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3057\u3001\u4f01\u696d\u306e\u60c5\u5831\u95a2\u9023\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_chien_luoc\"><\/span><b>\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u652f\u63f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u305f\u76e3\u67fb\u30c7\u30fc\u30bf\u306f\u3001\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30ea\u30fc\u30c0\u30fc\u304c\u6226\u7565\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u8fc5\u901f\u306b\u884c\u3044\u3001\u7d4c\u55b6\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3092\u4fc3\u9032\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u5358\u306a\u308b\u7d71\u5236\u30c4\u30fc\u30eb\u3067\u306f\u306a\u304f\u3001\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u652f\u3048\u308b\u57fa\u76e4\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_tuan_thu_uy_tin\"><\/span><b>\u4fe1\u983c\u3067\u304d\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9 \u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6b63\u78ba\u3067\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u7d50\u679c\u3092\u78ba\u4fdd\u3059\u308b\u306b\u306f\u3001\u9069\u5207\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u4f1a\u793e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u4fe1\u983c\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u3001\u4f01\u696d\u304c\u30ea\u30b9\u30af\u3092\u8fc5\u901f\u306b\u7279\u5b9a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u52b9\u679c\u7684\u306a\u6539\u5584\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u91cd\u8981\u306a\u57fa\u6e96\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4fe1\u983c\u3067\u304d\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9 \u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8aac\u660e \/ \u5fdc\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d4c\u9a13\u3068\u5c02\u9580\u77e5\u8b58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3057\u3001\u52b9\u679c\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u6848\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u30e6\u30cb\u30c3\u30c8\u306b\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u5b9f\u8df5\u7d4c\u9a13\u3001\u6cd5\u7684\u898f\u5236\u304a\u3088\u3073\u696d\u754c\u6a19\u6e96\u306e\u5fb9\u5e95\u7684\u306a\u7406\u89e3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u306e\u76e3\u67fb\u4eba\u30c1\u30fc\u30e0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u5c02\u9580\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3001\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3061\u3001\u8077\u696d\u502b\u7406\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8981\u7d20\u304c\u3001\u76e3\u67fb\u306e\u54c1\u8cea\u3068\u5831\u544a\u66f8\u306e\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73fe\u4ee3\u306e\u76e3\u67fb\u624b\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30e6\u30cb\u30c3\u30c8\u306f\u3001\u30c7\u30b8\u30bf\u30eb \u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u30c7\u30fc\u30bf\u7ba1\u7406\u304a\u3088\u3073\u5206\u6790\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u6d3b\u7528\u3057\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u304c\u8fc5\u901f\u3001\u6b63\u78ba\u3001\u900f\u660e\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e02\u5834\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u660e\u78ba\u306a\u76e3\u67fb\u5c65\u6b74\u3068\u4ee5\u524d\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304b\u3089\u306e\u80af\u5b9a\u7684\u306a\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u6301\u3064\u8a55\u5224\u306e\u826f\u3044\u4f1a\u793e\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u30b5\u30dd\u30fc\u30c8\u6a5f\u80fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30c1\u30a7\u30c3\u30af\u306b\u52a0\u3048\u3066\u3001\u30b5\u30fc\u30d3\u30b9 \u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3057\u3001\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5f37\u5316\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u7406\u7684\u3067\u900f\u660e\u306a\u30b3\u30b9\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u900f\u660e\u6027\u304c\u4fdd\u305f\u308c\u3001\u76e3\u67fb\u306e\u898f\u6a21\u3068\u7bc4\u56f2\u306b\u6bd4\u4f8b\u3057\u3001\u4f01\u696d\u304c\u6295\u8cc7\u306b\u898b\u5408\u3063\u305f\u4fa1\u5024\u3092\u78ba\u5b9f\u306b\u5f97\u3089\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_tuan_thu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u3067\u306f\u3001\u5305\u62ec\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306e\u3042\u3089\u3086\u308b\u696d\u52d9\u304c\u6cd5\u4ee4\u3001\u5c02\u9580\u57fa\u6e96\u3001\u793e\u5185\u624b\u9806\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002\u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u5404\u4f01\u696d\u306e\u898f\u6a21\u3001\u696d\u7a2e\u3001\u305d\u3057\u3066\u5177\u4f53\u7684\u306a\u7d4c\u55b6\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306b\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3067\u304d\u308b\u3088\u3046\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_giau_kinh_nghiem\"><\/span><b>\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\u306e\u76e3\u67fb\u54e1\u306f\u5168\u54e1\u8cc7\u683c\u3092\u6709\u3057\u3001\u5b9f\u52d9\u7d4c\u9a13\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u4f53\u7cfb\u7684\u3001\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u5c02\u9580\u6027\u306e\u9ad8\u3044\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u3001\u30a8\u30e9\u30fc\u306e\u7279\u5b9a\u306b\u52a0\u3048\u3001\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u3068\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_hien_dai\"><\/span><b>\u73fe\u4ee3\u6280\u8853\u306e\u5fdc\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u793e\u306f\u3001\u30c7\u30fc\u30bf\u7ba1\u7406\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u5206\u6790\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3092\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306b\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u4eba\u306f\u73fe\u72b6\u306e\u8a55\u4fa1\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u306e\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u4e88\u6e2c\u3057\u3001\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chien_luoc_va_nang_cao_quan_tri\"><\/span><b>\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u7d4c\u55b6\u6539\u5584\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4046\" aria-describedby=\"caption-attachment-4046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4046\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network.png\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 t\u1ea1i MAN - Master Accountant Network\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4046\" class=\"wp-caption-text\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">MAN\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u52a0\u3048\u3001\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6700\u9069\u5316\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u6226\u7565\u306b\u6cbf\u3063\u305f\u30dd\u30ea\u30b7\u30fc\u306e\u7b56\u5b9a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u6cd5\u4ee4\u9075\u5b88\u3068\u8a55\u5224\u304a\u3088\u3073\u7af6\u4e89\u529b\u306e\u5411\u4e0a\u306e\u4e21\u65b9\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_minh_bach_va_hop_ly\"><\/span><b>\u900f\u660e\u6027\u3068\u5408\u7406\u7684\u306a\u30b3\u30b9\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u306f\u3001\u900f\u660e\u6027\u3068\u59a5\u5f53\u6027\u306e\u3042\u308b\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3092\u5b9f\u73fe\u3057\u3001\u6700\u9ad8\u306e\u76e3\u67fb\u54c1\u8cea\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u4f01\u696d\u304c\u6295\u8cc7\u306b\u898b\u5408\u3063\u305f\u4fa1\u5024\u3092\u78ba\u5b9f\u306b\u5f97\u3089\u308c\u308b\u3088\u3046\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u5408\u6cd5\u7684\u3001\u900f\u660e\u304b\u3064\u52b9\u7387\u7684\u306b\u4e8b\u696d\u3092\u904b\u55b6\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u306f\u3001\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u3092\u6539\u5584\u3057\u3001\u898f\u5236\u5f53\u5c40\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002\u5f53\u793e\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u3001\u6700\u65b0\u306e\u624b\u6cd5\u3092\u7528\u3044\u3066\u3001\u7a0e\u52d9\u3001\u52b4\u50cd\u3001\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u74b0\u5883\u3001\u5185\u90e8\u7d71\u5236\u3068\u3044\u3063\u305f\u8ab2\u984c\u3092\u7cbe\u67fb\u3057\u3001\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u3001\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u305d\u3057\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u306e\u57fa\u76e4\u69cb\u7bc9\u306e\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u3068\u6700\u65b0\u306e\u30c7\u30fc\u30bf\u7ba1\u7406\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u7a0e\u52d9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network\u3067\u306f\u3001\u8fc5\u901f\u3001\u6b63\u78ba\u3001\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u7d50\u679c\u306f\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u7d4c\u55b6\u9663\u304c\u52b9\u679c\u7684\u306a\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002\u7d4c\u55b6\u306e\u6700\u9069\u5316\u3001\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u305d\u3057\u3066\u5e02\u5834\u306b\u304a\u3051\u308b\u8a55\u5224\u306e\u5411\u4e0a\u3092\u652f\u63f4\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30fb\u76e3\u67fb\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u5c0e\u5165\u3068\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u3059\u3050MAN\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E\u30e1\u30fc\u30eb: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9. Kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh ch\u1ec9 t\u1eadp trung v\u00e0o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 xem x\u00e9t nhi\u1ec1u l\u0129nh v\u1ef1c nh\u01b0 thu\u1ebf, lao \u0111\u1ed9ng, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u, m\u00f4i tr\u01b0\u1eddng hay ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y gi\u00fap nh\u1eadn di\u1ec7n sai ph\u1ea1m, t\u0103ng t\u00ednh minh b\u1ea1ch, t\u1ed1i \u01b0u quy tr\u00ecnh v\u00e0 gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd. K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 c\u1ee7ng c\u1ed1 uy t\u00edn v\u1edbi c\u1ed5 \u0111\u00f4ng, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4048,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4045"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4045\/revisions"}],"predecessor-version":[{"id":4539,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4045\/revisions\/4539"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4048"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}