{"id":4052,"date":"2025-12-04T02:11:51","date_gmt":"2025-12-04T09:11:51","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4052"},"modified":"2026-01-08T02:33:03","modified_gmt":"2026-01-08T09:33:03","slug":"kiem-toan-hoat-dong-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/","title":{"rendered":"\u696d\u52d9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u76ee\u7684\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u5411\u4e0a\u306b\u304a\u3051\u308b\u4fa1\u5024\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u306e\u696d\u52d9\u904b\u55b6\u306e\u6709\u52b9\u6027\u3001\u52b9\u7387\u6027\u3001\u7d4c\u6e08\u6027\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u5358\u306b\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u7121\u99c4\u306e\u6700\u5c0f\u5316\u3001\u751f\u7523\u6027\u306e\u5411\u4e0a\u3082\u76ee\u6307\u3057\u307e\u3059\u3002\u696d\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5f31\u70b9\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3057\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u6539\u5584\u3092\u5b9f\u73fe\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u6210\u9577\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u3067\u6700\u9069\u306a\u7d50\u679c\u3092\u5f97\u308b\u306b\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u3076\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002MAN \u2013 Master Accountant Network\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u696d\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3059\u3002\u69d8\u3005\u306a\u696d\u754c\u306b\u7cbe\u901a\u3057\u305f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u5ba2\u89b3\u7684\u304b\u3064\u6b63\u78ba\u306a\u8a55\u4fa1\u3068\u5b9f\u8df5\u7684\u306a\u63d0\u8a00\u3092\u63d0\u4f9b\u3057\u3001\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u306b\u52aa\u3081\u3066\u3044\u307e\u3059\u3002\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306e\u5b9f\u73fe\u306b\u5411\u3051\u3066\u3001MAN\u3092\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Nang_cao_hieu_qua_hoat_dong\" >\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Phat_hien_va_khac_phuc_diem_yeu_trong_quan_ly\" >\u7ba1\u7406\u4e0a\u306e\u5f31\u70b9\u3092\u7279\u5b9a\u3057\u3001\u5bfe\u51e6\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Tang_cuong_tinh_minh_bach_va_trach_nhiem_giai_trinh\" >\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u306e\u5f37\u5316<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Ho_tro_ra_quyet_dinh_chien_luoc\" 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>\u8a55\u5224\u306e\u826f\u3044\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u4f1a\u793e\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Chuyen_mon_va_kinh_nghiem_trong_kiem_toan_hoat_dong\" >\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Uy_tin_va_danh_tieng_trong_kiem_toan_hoat_dong\" >\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3051\u308b\u8a55\u5224\u3068\u4fe1\u983c\u6027\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Phuong_phap_kiem_toan_ro_rang_va_minh_bach_trong_kiem_toan_hoat_dong\" >\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3051\u308b\u660e\u78ba\u304b\u3064\u900f\u660e\u306a\u76e3\u67fb\u65b9\u6cd5\u8ad6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Tu_van_va_ho_tro_cai_tien_trong_kiem_toan_hoat_dong\" >\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u30b5\u30dd\u30fc\u30c8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Chi_phi_hop_ly_va_minh_bach_trong_kiem_toan_hoat_dong\" >\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3051\u308b\u5408\u7406\u7684\u304b\u3064\u900f\u660e\u306a\u30b3\u30b9\u30c8\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/#Dich_vu_kiem_toan_hoat_dong_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\u306b\u304a\u3051\u308b\u696d\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-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_hoat_dong\"><\/span><b>\u696d\u52d9\u76e3\u67fb\u306e\u6982\u8981\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u696d\u52d9\u52b9\u7387\u3092\u8a55\u4fa1\u3057\u3001\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u5185\u90e8\u30d7\u30ed\u30bb\u30b9\u3092\u6539\u5584\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u30b3\u30b9\u30c8\u306e\u5897\u5927\u3068\u900f\u660e\u6027\u306e\u8981\u6c42\u304c\u9ad8\u307e\u308b\u4e2d\u3001\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u306f\u3001\u554f\u984c\u306e\u65e9\u671f\u767a\u898b\u3001\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6709\u52b9\u6027\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u5358\u306b\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u30dd\u30ea\u30b7\u30fc\u3001\u4eba\u54e1\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3082\u8a55\u4fa1\u3057\u3001\u7d4c\u55b6\u9663\u304c\u6226\u7565\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u305f\u3081\u306e\u4fe1\u983c\u3067\u304d\u308b\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u898f\u5236\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_la_gi\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\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;\">\u696d\u52d9\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u306e\u696d\u52d9\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u30fb\u5206\u6790\u3057\u3001\u305d\u306e\u6709\u52b9\u6027\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u305d\u3057\u3066\u6226\u7565\u76ee\u6a19\u9054\u6210\u80fd\u529b\u3092\u5224\u65ad\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u4f1a\u8a08\u30c7\u30fc\u30bf\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u8ca1\u52d9\u76e3\u67fb\u3084\u6cd5\u7684\u5074\u9762\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001\u696d\u52d9\u76e3\u67fb\u306f\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u30ea\u30b9\u30af\u7ba1\u7406\u307e\u3067\u305d\u306e\u7bc4\u56f2\u3092\u5e83\u3052\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4053\" aria-describedby=\"caption-attachment-4053\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4053\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4053\" class=\"wp-caption-text\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u696d\u52d9\u76e3\u67fb\u306f\u30d7\u30ed\u30bb\u30b9\u306e\u5f31\u70b9\u3092\u7279\u5b9a\u3057\u3001\u7121\u99c4\u3084\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u691c\u51fa\u3057\u3001\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u3092\u884c\u3046\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e8b\u696d\u306e\u52b9\u7387\u6027\u3001\u900f\u660e\u6027\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_hoat_dong_trong_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306b\u304a\u3051\u308b\u696d\u52d9\u76e3\u67fb\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u591a\u304f\u306e\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7121\u99c4\u3068\u30a8\u30e9\u30fc\u306e\u7279\u5b9a: \u76e3\u67fb\u4eba\u306f\u30d7\u30ed\u30bb\u30b9\u306e\u5305\u62ec\u7684\u306a\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u3001\u4f01\u696d\u304c\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u904b\u7528\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u306e\u30b5\u30dd\u30fc\u30c8: \u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u30c7\u30fc\u30bf\u306f\u3001\u7d4c\u55b6\u9663\u306e\u9577\u671f\u6226\u7565\u8a08\u753b\u306b\u5ba2\u89b3\u7684\u306a\u57fa\u76e4\u3092\u63d0\u4f9b\u3057\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: \u52b9\u679c\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4f01\u696d\u304c\u682a\u4e3b\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u898f\u5236\u5f53\u5c40\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\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;\">\u5185\u90e8\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584: \u76e3\u67fb\u4eba\u306f\u554f\u984c\u3092\u7279\u5b9a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3057\u3001\u904b\u7528\u80fd\u529b\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b9\u7387\u7684\u306a\u30ea\u30bd\u30fc\u30b9\u5229\u7528\u306e\u78ba\u4fdd: \u76e3\u67fb\u306f\u3001\u4e0d\u5f53\u306a\u7d4c\u8cbb\u3092\u7279\u5b9a\u3057\u3001\u4e88\u7b97\u3092\u6700\u9069\u5316\u3057\u3001\u4eba\u7684\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\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;\">\u30ea\u30b9\u30af\u3068\u30a8\u30e9\u30fc\u306e\u7ba1\u7406: \u904b\u7528\u4e0a\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30ea\u30b9\u30af\u3092\u7a4d\u6975\u7684\u306b\u9632\u6b62\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u6539\u5584: \u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u751f\u7523\u6027\u3092\u9ad8\u3081\u3001\u4f5c\u696d\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u900f\u660e\u6027\u306e\u5411\u4e0a: \u6d3b\u52d5\u304c\u30aa\u30fc\u30d7\u30f3\u304b\u3064\u900f\u660e\u306b\u884c\u308f\u308c\u3001\u6cd5\u7684\u8981\u4ef6\u3068\u696d\u754c\u6a19\u6e96\u304c\u6e80\u305f\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan_den_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u3092\u6b63\u78ba\u304b\u3064\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u6cd5\u898f\u5236\u3068\u696d\u754c\u6a19\u6e96\u306b\u57fa\u3065\u3044\u3066\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306f\u3001\u76e3\u67fb\u306e\u7bc4\u56f2\u3001\u65b9\u6cd5\u3001\u8cac\u4efb\u3092\u6c7a\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u76e3\u67fb\u7d50\u679c\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><b>\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><b>\u4e3b\u306a\u5185\u5bb9\u306f\u904b\u7528\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><b>\u30ce\u30fc\u30c8\/\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u76ee\u7684\u3001\u30bf\u30b9\u30af\u3001\u8cac\u4efb\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">\u898f\u5247\u3067\u306f\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\uff08\u7d4c\u6e08\u6027\u3001\u52b9\u7387\u6027\u3001\u6709\u52b9\u6027\u306e\u76e3\u67fb\uff09\u306e\u7bc4\u56f2\u3001\u5bfe\u8c61\u3001\u539f\u5247\u3001\u5185\u5bb9\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u516c\u5171\u90e8\u9580\u306b\u304a\u3051\u308b\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u6700\u9ad8\u6cd5\u7684\u6839\u62e0\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\u30b7\u30b9\u30c6\u30e0\uff08VSAS\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u65b9\u6cd5\u3001\u624b\u9806\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9 (\u901a\u5e38\u306f INTOSAI \u6a19\u6e96\u306b\u57fa\u3065\u304f)\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u4e3b\u8981\u306a\u5c02\u9580\u57fa\u6e96\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISSAI\uff09 - \u5177\u4f53\u7684\u306b\u306fISSAI 3000-3999<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">\u8a08\u753b\u3001\u5b9f\u88c5\u3001\u8a3c\u62e0\u3001\u30ec\u30dd\u30fc\u30c8\u306a\u3069\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\/\u8cbb\u7528\u5bfe\u52b9\u679c\u76e3\u67fb\u306e\u305f\u3081\u306e\u56fd\u969b\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9 \u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">\u7279\u306b ODA \u306b\u3088\u3063\u3066\u8cc7\u91d1\u63d0\u4f9b\u3055\u308c\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u56fd\u969b\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u95a2\u4e0e\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\u3001\u56fd\u969b\u7684\u306a\u30d9\u30b9\u30c8 \u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3092\u9069\u7528\u3057\u3066\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b9f\u65bd\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\/\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u7ba1\u7406\u3068\u8a55\u4fa1\u306b\u95a2\u9023\u3059\u308b\u6587\u66f8\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">\u9996\u76f8\u306e\u653f\u4ee4\u304a\u3088\u3073\u6c7a\u5b9a\u306b\u3088\u308a\u3001\u516c\u5171\u6295\u8cc7\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1\u3001\u56fd\u5bb6\u76ee\u6a19\u30d7\u30ed\u30b0\u30e9\u30e0\u307e\u305f\u306f\u7279\u5b9a\u306e\u958b\u767a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8a55\u4fa1\u304c\u898f\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u304c\u8a55\u4fa1\u306b\u4f7f\u7528\u3059\u308b\u7d4c\u6e08\u6027\u3001\u52b9\u7387\u6027\u3001\u6709\u52b9\u6027\u306e\u57fa\u6e96\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u9069\u7528\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u52b9\u679c\u7684\u306a\u696d\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u8a55\u4fa1\u304c\u5fc5\u8981\u306a\u90e8\u9580\u3001\u9818\u57df\u3001\u6d3b\u52d5\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u7bc4\u56f2\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u30ea\u30bd\u30fc\u30b9\u3092\u91cd\u8981\u304b\u3064\u9ad8\u30ea\u30b9\u30af\u306a\u9818\u57df\u3001\u3042\u308b\u3044\u306f\u696d\u52d9\u52b9\u7387\u3084\u7d4c\u55b6\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u9818\u57df\u306b\u96c6\u4e2d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u306e\u5206\u985e\u8868<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7269\u4f53<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9\u306e\u8aac\u660e \u4e3b\u8981\u30ec\u30d3\u30e5\u30fc<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u696d\u52d9\u76e3\u67fb\u306e\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u751f\u7523\u30fb\u904b\u55b6\u90e8\u9580<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u6e90\u5229\u7528\u52b9\u7387\uff08\u539f\u6750\u6599\u3001\u6a5f\u68b0\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\uff09\u3092\u8a55\u4fa1\u3057\u3001\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u52b4\u50cd\u751f\u7523\u6027\u3092\u5411\u4e0a\u3055\u305b\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7121\u99c4\u3092\u306a\u304f\u3057\u3001\u751f\u7523\u52b9\u7387\u3092\u9ad8\u3081\u3001\u88fd\u54c1\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u55b6\u696d\u30fb\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u6226\u7565\u306e\u6709\u52b9\u6027\uff08\u53ce\u76ca\u3068\u5e02\u5834\u30b7\u30a7\u30a2\u306e\u76ee\u6a19\u9054\u6210\uff09\u3068\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\/\u8ca9\u58f2\u30b3\u30b9\u30c8\u306e\u6295\u8cc7\u53ce\u76ca\u7387\uff08ROI\uff09\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u52b9\u7387\u3092\u9ad8\u3081\u3001\u9867\u5ba2\u7372\u5f97\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u30fb\u7d4c\u7406\u90e8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u7ba1\u7406\u3001\u4e88\u7b97\u652f\u51fa\u3001\u50b5\u52d9\u7ba1\u7406\u306e\u7d4c\u6e08\u52b9\u7387\u3001\u304a\u3088\u3073\u8ca1\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u6709\u52b9\u6027\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u306e\u6700\u9069\u306a\u4f7f\u7528\u3092\u78ba\u4fdd\u3057\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4eba\u4e8b\u90e8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63a1\u7528\u3001\u7814\u4fee\u3001\u4eba\u6750\u80b2\u6210\u30d7\u30ed\u30bb\u30b9\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u3001\u4eba\u6750\u7dad\u6301\u3068\u5831\u916c\u306b\u95a2\u3059\u308b\u30dd\u30ea\u30b7\u30fc\u306e\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u751f\u7523\u6027\u306b\u5fdc\u3058\u3066\u4eba\u4ef6\u8cbb\u3092\u6700\u9069\u5316\u3057\u3001\u5f93\u696d\u54e1\u306e\u96e2\u8077\u7387\u3092\u524a\u6e1b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT\u30fb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u90e8\u9580<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6280\u8853\u6295\u8cc7\u306e\u7d4c\u6e08\u7684\u5b9f\u73fe\u53ef\u80fd\u6027\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u52b9\u7387\u3001\u30c7\u30fc\u30bf \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT \u6295\u8cc7\u304c\u5177\u4f53\u7684\u306a\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u53ef\u7528\u6027\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u304c\u5411\u4e0a\u3059\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;\"> \u9ad8\u30ea\u30b9\u30af\u6d3b\u52d5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc\u3001\u4e0d\u6b63\u3001\u7121\u99c4\u3001\u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9\u306b\u91cd\u5927\u306a\u7d4c\u6e08\u7684\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6d3b\u52d5\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u9818\u57df\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u3082\u6539\u5584\u304c\u5fc5\u8981\u306a\u9818\u57df\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3001\u76e3\u67fb\u30ea\u30bd\u30fc\u30b9\u304c\u6700\u9069\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_va_ky_thuat_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u65b9\u6cd5\u3068\u6280\u8853<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\uff08RO\uff09\u304c\u30a8\u30e9\u30fc\u3092\u691c\u51fa\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u771f\u306e\u6539\u5584\u4fa1\u5024\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u306f\u3001\u76e3\u67fb\u4eba\u306f\u5b9a\u91cf\u7684\u624b\u6cd5\u3068\u5b9a\u6027\u7684\u306a\u624b\u6cd5\u3092\u67d4\u8edf\u306b\u7d44\u307f\u5408\u308f\u305b\u3066\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u6cd5\u306f\u3001\u4f01\u696d\u306e\u696d\u52d9\u306b\u304a\u3051\u308b\u7d4c\u6e08\u6027\uff08\u6700\u9069\u306a\u8cc7\u6e90\u5229\u7528\uff09\u3001\u52b9\u7387\u6027\uff08\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3068\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u6bd4\u8f03\uff09\u3001\u305d\u3057\u3066\u6709\u52b9\u6027\uff08\u76ee\u6a19\u9054\u6210\uff09\u3092\u5fb9\u5e95\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u4e00\u822c\u7684\u306a\u65b9\u6cd5\u3068\u9ad8\u5ea6\u306a\u65b9\u6cd5\u3001\u305d\u308c\u305e\u308c\u306e\u76ee\u7684\u3001\u305d\u3057\u3066\u5b9f\u969b\u306b\u9069\u7528\u3059\u308b\u65b9\u6cd5\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><strong>\u65b9\u6cd5\u306e\u6982\u8981\u8868 <\/strong><b>\u304a\u3088\u3073\u696d\u52d9\u76e3\u67fb\u6280\u8853<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><b>\u65b9\u6cd5\/\u30c6\u30af\u30cb\u30c3\u30af<\/b><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><b>\u4e3b\u306a\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><b>\u5fdc\u7528\u65b9\u6cd5\u3068\u5b9f\u4f8b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">\u5b9a\u91cf\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u6570\u5024\u30c7\u30fc\u30bf\u3068\u5165\u529b\u3068\u51fa\u529b\u306e\u95a2\u4fc2\u306b\u57fa\u3065\u3044\u3066\u7d4c\u6e08\u52b9\u7387\u3068\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u50be\u5411\u5206\u6790\u3001\u6c34\u5e73\/\u5782\u76f4\u6bd4\u8f03\u3001\u6bd4\u7387\u5206\u6790\uff08\u4f8b\uff1a\u30b3\u30b9\u30c8\/\u5358\u4f4d\u3001\u5229\u76ca\u7387\/\u6295\u8cc7\uff09\u3092\u6d3b\u7528\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">KPI\u3068\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6307\u6a19\u306e\u5206\u6790<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u7d50\u679c\u3068\u8a2d\u5b9a\u3055\u308c\u305f\u76ee\u6a19\u3068\u306e\u5dee\u7570\u3092\u6c7a\u5b9a\u3057\u307e\u3059\uff08\u6709\u52b9\u6027\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u7d50\u679c\u3092\u8a08\u753b\u3001\u696d\u754c\u6a19\u6e96\u3001\u307e\u305f\u306f\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3068\u6bd4\u8f03\uff08\u30d9\u30f3\u30c1\u30de\u30fc\u30af\uff09\u3002\u6210\u679c\u306e\u4f4e\u3044\u6d3b\u52d5\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">\u5b9a\u6027\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u6e2c\u5b9a\u3067\u304d\u306a\u3044\u8981\u7d20\uff08\u30d7\u30ed\u30bb\u30b9\u306e\u6709\u52b9\u6027\u3068\u52b9\u7387\u6027\uff09\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u306e\u5b8c\u5168\u6027\u3068\u660e\u78ba\u6027\u3092\u5206\u6790\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6587\u5316\u3092\u8a55\u4fa1\u3057\u3001\u7d4c\u55b6\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u8cea\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">\u6839\u672c\u539f\u56e0\u5206\u6790\uff08RCA\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u767a\u898b\u3055\u308c\u305f\u975e\u52b9\u7387\u6027\u3084\u7121\u99c4\u306e\u6839\u672c\u539f\u56e0\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc\u306e\u539f\u56e0\u3092\u7a81\u304d\u6b62\u3081\u308b\u306b\u306f\u3001\u300c5 \u3064\u306e\u306a\u305c\u300d\u5206\u6790\u3084\u30d5\u30a3\u30c3\u30b7\u30e5\u30dc\u30fc\u30f3 \u30c0\u30a4\u30a2\u30b0\u30e9\u30e0 (Ishikawa) \u306a\u3069\u306e\u624b\u6cd5\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u3001\u30d5\u30a9\u30fc\u30ab\u30b9\u30b0\u30eb\u30fc\u30d7<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u5b9f\u88c5\u8005\u3068\u7ba1\u7406\u8005\u304b\u3089\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3001\u8a8d\u8b58\u3092\u8a55\u4fa1\u3057\u3001\u969c\u58c1\u3092\u7279\u5b9a\u3057\u3001\u6539\u5584\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u62c5\u5f53\u8005\u306b\u5bfe\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u3068\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002\u6e80\u8db3\u5ea6\u3084\u7ba1\u7406\u4e0a\u306e\u8ca0\u62c5\u3092\u6e2c\u5b9a\u3059\u308b\u305f\u3081\u306e\u5927\u898f\u6a21\u306a\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">\u5b9f\u6280\u8a66\u9a13\uff08\u30a6\u30a9\u30fc\u30af\u30b9\u30eb\u30fc\/\u89b3\u5bdf\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u3068\u4f5c\u696d\u74b0\u5883\u3092\u76f4\u63a5\u8a55\u4fa1\u3057\u3001\u6587\u66f8\u5316\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u3068\u73fe\u5b9f\uff08\u904b\u7528\u52b9\u7387\uff09\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u751f\u7523\u30fb\u4f5c\u696d\u30e9\u30a4\u30f3\u3092\u76f4\u63a5\u89b3\u5bdf\u3057\u3001\u53d6\u5f15\u3092\u6700\u521d\u304b\u3089\u6700\u5f8c\u307e\u3067\u8ffd\u8de1\u3057\u3066\u624b\u9806\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">\u9ad8\u5ea6\u306a\u30c7\u30fc\u30bf\u5206\u6790\uff08CAAT\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u5927\u91cf\u306e\u30c7\u30fc\u30bf\u3092\u51e6\u7406\u3057\u3001\u64cd\u4f5c\u306b\u304a\u3051\u308b\u7570\u5e38\u3001\u4f8b\u5916\u3001\u8907\u96d1\u306a\u95a2\u4fc2\u3092\u691c\u51fa\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u7d71\u8a08\u5206\u6790\u3001\u30e2\u30c7\u30ea\u30f3\u30b0\uff08\u904b\u7528\u30b3\u30b9\u30c8\u306e\u4e88\u6e2c\u306a\u3069\uff09\u3001\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u3067\u306f\u306a\u304f\u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u5168\u4f53\u306e\u8abf\u67fb\u306b\u306f\u3001\u5c02\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">\u76ee\u6a19\u306e\u6574\u5408\u6027\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u8a55\u4fa1<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">\u90e8\u9580\u306e\u76ee\u6a19\u3068\u6d3b\u52d5\u304c\u5168\u4f53\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u6226\u7565\u3068\u3069\u306e\u7a0b\u5ea6\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">\u5404\u90e8\u9580\u304c\u72ed\u3044\u79c1\u5229\u79c1\u6b32\u306e\u305f\u3081\u306b\u884c\u52d5\u3057\u3066\u5168\u4f53\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u640d\u306a\u308f\u306a\u3044\u3088\u3046\u3001\u76ee\u6a19\u8a2d\u5b9a\u3068\u5831\u916c\u306e\u4ed5\u7d44\u307f\u3092\u898b\u76f4\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_hoat_dong\"><\/span><b>\u904b\u7528\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u52b9\u679c\u7684\u306a\u696d\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u5305\u62ec\u7684\u304b\u3064\u5ba2\u89b3\u7684\u306a\u8a55\u4fa1\u3092\u4fdd\u8a3c\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u306e\u305f\u3081\u306e\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3059\u308b\u6a19\u6e96\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u901a\u5e38\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u4e3b\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_hoat_dong\"><\/span><b>\u904b\u7528\u76e3\u67fb\u306e\u8a08\u753b<\/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\u306f\u8a55\u4fa1\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u4e3b\u8981\u306a\u9818\u57df\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u8a08\u753b\u306f\u3001\u91cd\u8981\u5ea6\u306e\u9ad8\u3044\u6d3b\u52d5\u3001\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u6d3b\u52d5\u3001\u307e\u305f\u306f\u696d\u7e3e\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6d3b\u52d5\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u8a08\u753b\u3067\u306f\u30c7\u30fc\u30bf\u53ce\u96c6\u65b9\u6cd5\u3001\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u3082\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_va_phan_tich_thong_tin_kiem_toan_hoat_dong\"><\/span><b>\u904b\u7528\u76e3\u67fb\u60c5\u5831\u306e\u53ce\u96c6\u3068\u5206\u6790\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4056\" aria-describedby=\"caption-attachment-4056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4056\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4056\" class=\"wp-caption-text\">\u904b\u7528\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u5831\u544a\u66f8\u3001\u8a18\u9332\u3001\u696d\u52d9\u624b\u9806\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u5b9a\u6027\u7684\u306a\u60c5\u5831\u306a\u3069\u3001\u95a2\u9023\u90e8\u9580\u304b\u3089\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002\u696d\u52d9\u76e3\u67fb\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u30c7\u30fc\u30bf\u3092\u7528\u3044\u3066\u52b9\u7387\u6027\u3001\u624b\u9806\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_hoat_dong_thuc_te\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\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\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u3001\u76f4\u63a5\u7684\u306a\u89b3\u5bdf\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u691c\u67fb\u3001\u5f93\u696d\u54e1\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u305d\u3057\u3066\u5b9f\u969b\u306e\u7d50\u679c\u3068\u793e\u5185\u57fa\u6e96\u3001KPI\u3001\u307e\u305f\u306f\u898f\u5236\u3068\u306e\u6bd4\u8f03\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306e\u696d\u52d9\u76e3\u67fb\u306f\u3001\u696d\u52d9\u306b\u304a\u3051\u308b\u5f37\u307f\u3001\u5f31\u307f\u3001\u305d\u3057\u3066\u7570\u5e38\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_hoat_dong_va_dua_khuyen_nghi\"><\/span><b>\u904b\u7528\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3001\u63a8\u5968\u4e8b\u9805\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5b8c\u4e86\u5f8c\u3001\u76e3\u67fb\u4eba\u306f\u7d50\u679c\u3092\u8a73\u7d30\u306a\u5831\u544a\u66f8\u306b\u307e\u3068\u3081\u3001\u6709\u52b9\u6027\u306e\u30ec\u30d9\u30eb\u3001\u30ea\u30b9\u30af\u3001\u6539\u5584\u70b9\u3092\u6982\u8aac\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u696d\u52d9\u76e3\u67fb\u3067\u306f\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3001\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u306b\u5411\u3051\u305f\u5177\u4f53\u7684\u306a\u63d0\u8a00\u3082\u63d0\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_giam_sat_sau_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u3068\u76e3\u8996\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u63a8\u5968\u4e8b\u9805\u306e\u5b9f\u88c5\u3092\u76e3\u8996\u3057\u3001\u6539\u5584\u306e\u7d50\u679c\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u904b\u7528\u76e3\u67fb\u304c\u9577\u671f\u7684\u306b\u6709\u52b9\u3067\u3042\u308a\u7d9a\u3051\u3001\u5c06\u6765\u540c\u69d8\u306e\u30ea\u30b9\u30af\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cua_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u30e1\u30ea\u30c3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u5358\u306a\u308b\u65e5\u5e38\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u5305\u62ec\u7684\u304b\u3064\u5ba2\u89b3\u7684\u306b\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5f31\u70b9\u3092\u7279\u5b9a\u3057\u3001\u5f37\u307f\u3092\u6d3b\u304b\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u6210\u9577\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u696d\u52d9\u76e3\u67fb\u304c\u4f01\u696d\u306b\u3082\u305f\u3089\u3059\u6700\u3082\u9855\u8457\u306a5\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_hoat_dong\"><\/span><b>\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u4eba\u6750\u3001\u8ca1\u52d9\u3001\u8cc7\u7523\u3068\u3044\u3063\u305f\u30ea\u30bd\u30fc\u30b9\u306e\u6d3b\u7528\u72b6\u6cc1\u3092\u4f01\u696d\u304c\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u975e\u52b9\u7387\u6027\u3092\u7279\u5b9a\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u3092\u8abf\u6574\u3057\u3066\u7121\u99c4\u3092\u524a\u6e1b\u3057\u3001\u751f\u7523\u6027\u3068\u5168\u4f53\u7684\u306a\u52b9\u7387\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_khac_phuc_diem_yeu_trong_quan_ly\"><\/span><b>\u7ba1\u7406\u4e0a\u306e\u5f31\u70b9\u3092\u7279\u5b9a\u3057\u3001\u5bfe\u51e6\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u72ec\u7acb\u3057\u305f\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8aa4\u308a\u3084\u5f31\u70b9\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u7d44\u7e54\u69cb\u9020\u306e\u6539\u5584\u3001\u696d\u52d9\u80fd\u529b\u306e\u5411\u4e0a\u3001\u30ea\u30b9\u30af\u306e\u4e88\u9632\u306e\u305f\u3081\u306e\u57fa\u76e4\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_tinh_minh_bach_va_trach_nhiem_giai_trinh\"><\/span><b>\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u306e\u5f37\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u3059\u3079\u3066\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u6d3b\u52d5\u3001\u5831\u544a\u66f8\u304c\u900f\u660e\u6027\u3092\u4fdd\u3061\u3001\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u682a\u4e3b\u3001\u898f\u5236\u5f53\u5c40\u3001\u305d\u3057\u3066\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u5bfe\u3057\u3066\u4e8b\u696d\u5185\u5bb9\u3092\u8aac\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u4fe1\u983c\u6027\u3068\u4fe1\u7528\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\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;\">\u76e3\u67fb\u7d50\u679c\u306f\u3001\u7d4c\u55b6\u9663\u304c\u696d\u52d9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u3001\u4e8b\u5b9f\u306b\u57fa\u3065\u3044\u305f\u5ba2\u89b3\u7684\u306a\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u3088\u308a\u6b63\u78ba\u306a\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3044\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u9577\u671f\u7684\u306a\u767a\u5c55\u3092\u5c0e\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_va_toi_uu_chi_phi\"><\/span><b>\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u767a\u898b\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u640d\u5931\u3092\u9632\u3050\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u5206\u6790\u306f\u3001\u975e\u52b9\u7387\u7684\u306a\u6d3b\u52d5\u3092\u6392\u9664\u3057\u3001\u54c1\u8cea\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_khong_thuc_hien_kiem_toan_hoat_dong\"><\/span><b>\u904b\u7528\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u3044\u3053\u3068\u306e\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306a\u696d\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u3044\u3068\u3001\u4f01\u696d\u306f\u52b9\u7387\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u591a\u304f\u306e\u6a5f\u4f1a\u3092\u9003\u3057\u3001\u7d4c\u55b6\u3068\u696d\u52d9\u306b\u304a\u3044\u3066\u69d8\u3005\u306a\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u696d\u52d9\u76e3\u67fb\u306f\u3001\u554f\u984c\u306e\u7279\u5b9a\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u304c\u696d\u52d9\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u5178\u578b\u7684\u306a\u30ea\u30b9\u30af\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\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>\u904b\u7528\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u3044\u3053\u3068\u306b\u95a2\u9023\u3059\u308b\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>\u8a73\u7d30\u306a\u8aac\u660e<\/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;\">\u8cc7\u6e90\u5229\u7528\u52b9\u7387\u304c\u4f4e\u3044<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u3057\u305f\u8a55\u4fa1\u304c\u306a\u3051\u308c\u3070\u3001\u4f01\u696d\u306f\u4eba\u54e1\u3001\u8cc7\u7523\u3001\u7d4c\u8cbb\u306e\u4f7f\u7528\u306b\u304a\u3051\u308b\u7121\u99c4\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u82e6\u52b4\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u52b9\u7387\u306e\u4f4e\u4e0b\u3068\u904b\u7528\u30b3\u30b9\u30c8\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\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;\">\u5185\u90e8\u7d71\u5236\u306e\u6b20\u5982\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5f31\u3055\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u304c\u306a\u3051\u308c\u3070\u3001\u4f01\u696d\u306f\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u3001\u4e0d\u6b63\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u9069\u6642\u306b\u691c\u51fa\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306f\u5f90\u3005\u306b\u52b9\u679c\u3092\u5931\u3063\u3066\u3044\u304d\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;\">\u4fe1\u983c\u3067\u304d\u308b\u30c7\u30fc\u30bf\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u305f\u3081\u306b\u8aa4\u3063\u305f\u6c7a\u5b9a\u3092\u4e0b\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u6b20\u5982\u306f\u3001\u4f01\u696d\u304c\u696d\u52d9\u52b9\u7387\u306b\u95a2\u3059\u308b\u5ba2\u89b3\u7684\u306a\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3092\u6301\u305f\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u304c\u884c\u308f\u308c\u3001\u6df1\u523b\u306a\u7d50\u679c\u3092\u62db\u304f\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;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u5bb6\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u306e\u4fe1\u983c\u6027\u3068\u900f\u660e\u6027\u306e\u55aa\u5931\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6b20\u5982\u306f\u3001\u4f01\u696d\u304c\u30ac\u30d0\u30ca\u30f3\u30b9\u80fd\u529b\u3068\u900f\u660e\u6027\u3092\u793a\u3059\u6839\u62e0\u3092\u6b20\u304f\u3053\u3068\u306b\u306a\u308a\u3001\u682a\u4e3b\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u305d\u3057\u3066\u898f\u5236\u5f53\u5c40\u304b\u3089\u306e\u4fe1\u983c\u3092\u4f4e\u4e0b\u3055\u305b\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;\">\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3092\u9054\u6210\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u306e\u554f\u984c\u304c\u901f\u3084\u304b\u306b\u691c\u51fa\u3055\u308c\u5bfe\u51e6\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u696d\u52d9\u4e0a\u306e\u4e0d\u5747\u8861\u3001\u7af6\u4e89\u529b\u306e\u4f4e\u4e0b\u3001\u9577\u671f\u7684\u306a\u6210\u9577\u306e\u6301\u7d9a\u306e\u56f0\u96e3\u306b\u9665\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_kiem_toan_hoat_dong_uy_tin\"><\/span><b>\u8a55\u5224\u306e\u826f\u3044\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u4f1a\u793e\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;\">\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u3001\u6b63\u78ba\u3067\u5ba2\u89b3\u7684\u3001\u304b\u3064\u6709\u7528\u306a\u7d50\u679c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u4f1a\u793e\u3092\u9078\u3076\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u8003\u616e\u3059\u3079\u304d\u91cd\u8981\u306a\u57fa\u6e96\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_mon_va_kinh_nghiem_trong_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u6cd5\u4eba\u306b\u306f\u3001\u696d\u754c\u3068\u4f01\u696d\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u30c1\u30fc\u30e0\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u696d\u52d9\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3001\u30a8\u30e9\u30fc\u3001\u5f31\u70b9\u3092\u8fc5\u901f\u306b\u7279\u5b9a\u3057\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u3068\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u52d9\u7d4c\u9a13\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u304c\u5177\u4f53\u7684\u304b\u3064\u5b9f\u73fe\u53ef\u80fd\u306a\u63d0\u6848\u3092\u884c\u3046\u306e\u306b\u3082\u5f79\u7acb\u3061\u3001\u4f01\u696d\u304c\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u3001\u76e3\u67fb\u7d50\u679c\u3092\u5b9f\u969b\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u5909\u63db\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Uy_tin_va_danh_tieng_trong_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3051\u308b\u8a55\u5224\u3068\u4fe1\u983c\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u4f1a\u793e\u306e\u8a55\u5224\u306f\u3001\u305d\u306e\u30d6\u30e9\u30f3\u30c9\u3001\u904e\u53bb\u306e\u9867\u5ba2\u3001\u8a8d\u8a3c\u3001\u305d\u3057\u3066\u5b9f\u969b\u306e\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u8a55\u5224\u306e\u826f\u3044\u4f1a\u793e\u306f\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u696d\u52d9\u76e3\u67fb\u65b9\u6cd5\u8ad6\u3092\u6301\u3061\u3001\u56fd\u969b\u57fa\u6e96\u3092\u9075\u5b88\u3057\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4057\" aria-describedby=\"caption-attachment-4057\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4057\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin.png\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng uy t\u00edn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4057\" class=\"wp-caption-text\">\u8a55\u5224\u306e\u826f\u3044\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u4f1a\u793e\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u9ad8\u3044\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u696d\u52d9\u306e\u898f\u6a21\u3084\u7bc4\u56f2\u306b\u5408\u308f\u305b\u305f\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u306e\u3042\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306e\u6b63\u78ba\u306a\u4e88\u7b97\u7b56\u5b9a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u8a55\u5224\u3001\u5c02\u9580\u77e5\u8b58\u3001\u305d\u3057\u3066\u5c02\u9580\u7684\u306a\u696d\u52d9\u76e3\u67fb\u624b\u6cd5\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u6b63\u78ba\u306a\u76e3\u67fb\u7d50\u679c\u304c\u4fdd\u8a3c\u3055\u308c\u3001\u5b9f\u52d9\u4e0a\u306e\u4fa1\u5024\u3068\u7d4c\u55b6\u52b9\u7387\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_kiem_toan_ro_rang_va_minh_bach_trong_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3051\u308b\u660e\u78ba\u304b\u3064\u900f\u660e\u306a\u76e3\u67fb\u65b9\u6cd5\u8ad6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u900f\u660e\u6027\u306e\u9ad8\u3044\u624b\u6cd5\u3092\u9069\u7528\u3057\u3001\u56fd\u969b\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u660e\u78ba\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4f01\u696d\u304c\u9032\u6357\u72b6\u6cc1\u3092\u8ffd\u8de1\u3057\u3001\u7d50\u679c\u3092\u8a55\u4fa1\u3057\u3001\u63d0\u8a00\u3092\u4fe1\u983c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u60c5\u5831\u304c\u5ba2\u89b3\u7684\u304b\u3064\u6b63\u78ba\u306b\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_ho_tro_cai_tien_trong_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u30b5\u30dd\u30fc\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u5b9f\u65bd\u306b\u52a0\u3048\u3001\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u3084\u696d\u52d9\u6700\u9069\u5316\u306e\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u76e3\u67fb\u7d50\u679c\u3092\u5b9f\u969b\u306e\u884c\u52d5\u306b\u79fb\u3057\u3001\u696d\u52d9\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u3001\u7d4c\u55b6\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_hop_ly_va_minh_bach_trong_kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3051\u308b\u5408\u7406\u7684\u304b\u3064\u900f\u660e\u306a\u30b3\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3001\u696d\u7a2e\u3001\u696d\u52d9\u7bc4\u56f2\u306b\u5fdc\u3058\u3066\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4fa1\u683c\u3068\u5951\u7d04\u5185\u5bb9\u306e\u900f\u660e\u6027\u306f\u3001\u4f01\u696d\u304c\u4e88\u7b97\u3092\u6b63\u78ba\u306b\u7b56\u5b9a\u3057\u3001\u4e88\u671f\u305b\u306c\u30b3\u30b9\u30c8\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3068\u540c\u6642\u306b\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3078\u306e\u6295\u8cc7\u52b9\u679c\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_hoat_dong_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\u306b\u304a\u3051\u308b\u696d\u52d9\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\u306f\u3001\u5c02\u9580\u7684\u306a\u696d\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306e\u696d\u52d9\u52b9\u7387\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3057\u3001\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3059\u308b\u304a\u624b\u4f1d\u3044\u3092\u3057\u307e\u3059\u3002\u69d8\u3005\u306a\u696d\u754c\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u5ba2\u89b3\u7684\u304b\u3064\u6b63\u78ba\u306a\u8a55\u4fa1\u3068\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u52b9\u7387\u5411\u4e0a\u306b\u5f79\u7acb\u3064\u5b9f\u8df5\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4055\" aria-describedby=\"caption-attachment-4055\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4055\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong.png\" alt=\"L\u1ee3i \u00edch c\u1ee7a ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4055\" class=\"wp-caption-text\">\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306e\u30e1\u30ea\u30c3\u30c8<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">MAN\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u30d7\u30ed\u30bb\u30b9\u76e3\u67fb\u3001\u30ea\u30bd\u30fc\u30b9\u5229\u7528\u52b9\u7387\u8a55\u4fa1\u3001\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u306e\u7279\u5b9a\u3001\u305d\u3057\u3066\u696d\u52d9\u6539\u5584\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u3059\u3079\u3066\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3001\u8a73\u7d30\u306a\u30ec\u30dd\u30fc\u30c8\u304c\u63d0\u4f9b\u3055\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u9032\u6357\u72b6\u6cc1\u3092\u5bb9\u6613\u306b\u8ffd\u8de1\u3057\u3001\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3044\u3001\u696d\u52d9\u80fd\u529b\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002MAN\u306f\u3001\u76e3\u67fb\u7d50\u679c\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u52d9\u306e\u6700\u9069\u5316\u3001\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u3001\u305d\u3057\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u306e\u4fc3\u9032\u306b\u3064\u306a\u304c\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3082\u63d0\u4f9b\u3057\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><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u30d7\u30ed\u30bb\u30b9\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3057\u3001\u5f31\u70b9\u3084\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u4e0a\u3067\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u696d\u52d9\u76e3\u67fb\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u5185\u306e\u5404\u90e8\u9580\u306f\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u5411\u4e0a\u3001\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3001\u900f\u660e\u6027\u306e\u78ba\u4fdd\u3001\u305d\u3057\u3066\u5ba2\u89b3\u7684\u306a\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u3092\u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9 \u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002 <\/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;\"> \u5b9f\u4e16\u754c\u306e\u30c7\u30fc\u30bf\u306e\u8a73\u7d30\u306a\u5206\u6790\u3068\u5b9f\u8df5\u7684\u306a\u6539\u5584\u63d0\u6848\u306f\u3001\u4f01\u696d\u304c\u6b63\u78ba\u306a\u6210\u679c\u3092\u9054\u6210\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u5305\u62ec\u7684\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5c0e\u5165\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u3092\u4fdd\u8b77\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u6210\u9577\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u3001\u4eca\u3059\u3050MAN\u306b\u3054\u9023\u7d61\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 ho\u1ea1t \u0111\u1ed9ng l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n hi\u1ec7u qu\u1ea3, hi\u1ec7u l\u1ef1c v\u00e0 t\u00ednh kinh t\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong doanh nghi\u1ec7p. M\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u00e0 c\u00f2n nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh, gi\u1ea3m thi\u1ec3u l\u00e3ng ph\u00ed v\u00e0 n\u00e2ng cao n\u0103ng su\u1ea5t. Vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c \u0111i\u1ec3m y\u1ebfu, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i ti\u1ebfn k\u1ecbp th\u1eddi, \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u trong ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4052","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\/4052","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=4052"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4052\/revisions"}],"predecessor-version":[{"id":4540,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4052\/revisions\/4540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4054"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}