{"id":4093,"date":"2025-12-06T06:41:33","date_gmt":"2025-12-06T13:41:33","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4093"},"modified":"2026-01-08T02:36:10","modified_gmt":"2026-01-08T09:36:10","slug":"kiem-toan-dac-biet-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dac-biet-la-gi\/","title":{"rendered":"\u7279\u5225\u76e3\u67fb\u3068\u306f\u4f55\u304b\uff1f\u305d\u306e\u5f79\u5272\u3001\u6cd5\u7684\u6839\u62e0\u3001\u30ea\u30b9\u30af\u8abf\u67fb\u3078\u306e\u5fdc\u7528\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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>\u76e3\u67fb\u8a3c\u62e0\u306e\u4fe1\u983c\u6027\u306e\u539f\u5247<\/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-dac-biet-la-gi\/#Thach_thuc_trong_viec_thu_thap_bang_chung_kiem_toan_dac_biet\" >\u76e3\u67fb\u8a3c\u62e0\u306e\u53ce\u96c6\u306b\u304a\u3051\u308b\u8ab2\u984c\u306f\u7279\u306b\u56f0\u96e3\u3067\u3059\u3002<\/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-dac-biet-la-gi\/#Tam_quan_trong_cua_dich_vu_kiem_toan_dac_biet_chuyen_nghiep\" >\u5c02\u9580\u7684\u306a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u91cd\u8981\u6027\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dac-biet-la-gi\/#Bao_ve_tai_san_va_cung_co_kiem_soat_noi_bo\" >\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u5185\u90e8\u7d71\u5236\u3092\u5f37\u5316\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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dac-biet-la-gi\/#Tang_cuong_uy_tin_va_minh_bach\" >\u4fe1\u983c\u6027\u3068\u900f\u660e\u6027\u306e\u5411\u4e0a<\/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-dac-biet-la-gi\/#Cung_cap_co_so_phap_ly_va_doi_pho_voi_thanh_tra\" >\u6cd5\u7684\u6839\u62e0\u3092\u63d0\u4f9b\u3057\u3001\u691c\u67fb\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dac-biet-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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dac-biet-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=\"Dinh_nghia_va_vai_tro_cot_loi_cua_kiem_toan_dac_biet\"><\/span><b>\u7279\u5225\u76e3\u67fb\u306e\u5b9a\u7fa9\u3068\u4e2d\u6838\u7684\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u306f\u3001\u7279\u5b9a\u306e\u76ee\u7684\u306e\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u76e3\u67fb\u306e\u4e00\u7a2e\u3067\u3042\u308a\u3001\u901a\u5e38\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u8981\u8acb\u306b\u57fa\u3065\u304d\u3001\u7279\u5b9a\u306e\u8ca1\u52d9\u307e\u305f\u306f\u4f1a\u8a08\u4e0a\u306e\u4e8b\u9805\u3092\u8abf\u67fb\u3001\u691c\u8a3c\u3001\u307e\u305f\u306f\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u306e\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u5e83\u7bc4\u306a\u7bc4\u56f2\u3092\u30ab\u30d0\u30fc\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306e\u516c\u6b63\u6027\u3068\u5408\u7406\u6027\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u901a\u5e38\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u306f\u5168\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u4e3b\u306a\u76ee\u7684\u306f\u3001\u7279\u5b9a\u306e\u61f8\u5ff5\u4e8b\u9805\u3084\u60c5\u5831\u63d0\u4f9b\u306e\u8981\u8acb\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u4fe1\u983c\u6027\u304c\u9ad8\u304f\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_va_dac_diem_phap_ly_cua_kiem_toan_dac_biet\"><\/span><b>\u7279\u5225\u76e3\u67fb\u306e\u6027\u8cea\u3068\u6cd5\u7684\u7279\u5fb4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76ee\u7684\u76e3\u67fb\u306f\u3001\u7126\u70b9\u3092\u7d5e\u3063\u305f\u30a2\u30c9\u30db\u30c3\u30af\u306a\u76e3\u67fb\u3067\u3042\u308a\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3044\u3064\u3067\u3082\u5b9f\u65bd\u3067\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u57fa\u6e96\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u901a\u5e38\u3001\u696d\u52d9\u7bc4\u56f2\u306b\u5fdc\u3058\u3066\u3001VSA 800\uff08\u7279\u5225\u76ee\u7684\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff09\u307e\u305f\u306fVSA 4400\uff08\u4e8b\u524d\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff09\u306e\u539f\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4094\" aria-describedby=\"caption-attachment-4094\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4094\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet.png\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4094\" class=\"wp-caption-text\">\u7279\u5225\u76e3\u67fb\u306e\u6027\u8cea\u3068\u6cd5\u7684\u7279\u5fb4<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u76e3\u67fb\u306f\u3001\u5e38\u306b\u76e3\u67fb\u7bc4\u56f2\u304c\u72ed\u304f\u3001\u6700\u521d\u304b\u3089\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u30016\u30f6\u6708\u9593\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u8cb7\u306e\u307f\u3092\u8abf\u67fb\u5bfe\u8c61\u3068\u3057\u305f\u308a\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306e\u307f\u3092\u8abf\u67fb\u5bfe\u8c61\u3068\u3057\u305f\u308a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u3001\u61f8\u5ff5\u4e8b\u9805\u306b\u5bfe\u3059\u308b\u6b63\u78ba\u304b\u3064\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u56de\u7b54\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3001\u30ea\u30bd\u30fc\u30b9\u3068\u5c02\u9580\u77e5\u8b58\u3092\u96c6\u4e2d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_yeu_trong_quan_tri_va_tuan_thu\"><\/span><b>\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u6cd5\u4ee4\u9075\u5b88\u306e\u5f37\u5316\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u901a\u5e38\u76e3\u67fb\u3067\u306f\u5168\u4f53\u8a55\u4fa1\u306b\u6bd4\u3079\u3066\u91cd\u8981\u6027\u304c\u4f4e\u3044\u305f\u3081\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u5185\u90e8\u7d71\u5236\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u3001\u7d4c\u55b6\u9663\u304c\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u7279\u306b\u3001\u6a2a\u9818\u3084\u4e0d\u6b63\u6d41\u7528\u306a\u3069\u306e\u4e0d\u6b63\u884c\u70ba\u304c\u7591\u308f\u308c\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u7279\u5225\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u61f2\u6212\u51e6\u5206\u3084\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u7279\u5225\u76e3\u67fb\u8a3c\u62e0\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u306e\u554f\u984c\u306b\u95a2\u3057\u3066\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u8abf\u67fb\u306e\u524d\u306b\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u3001\u7279\u5225\u306a\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u7a4d\u6975\u7684\u306b\u8aa4\u308a\u3092\u4fee\u6b63\u3057\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3084\u884c\u653f\u7f70\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u6cd5\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u3064\u3044\u3066<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_va_can_cu_phap_ly_de_thuc_hien_kiem_toan_dac_biet\"><\/span><b>\u7279\u5225\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30b1\u30fc\u30b9\u3068\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u306e\u5fc5\u8981\u6027\u306f\u3055\u307e\u3056\u307e\u306a\u7406\u7531\u304b\u3089\u751f\u3058\u307e\u3059\u304c\u3001\u4e3b\u306b\u7d4c\u55b6\u9663\/\u6240\u6709\u8005\u304b\u3089\u306e\u5185\u90e8\u8981\u4ef6\u3068\u653f\u5e9c\u898f\u5236\u6a5f\u95a2\u304b\u3089\u306e\u8981\u4ef6\u306b\u5206\u985e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_dac_biet_do_yeu_cau_quan_ly_noi_bo_va_chu_so_huu\"><\/span><b>\u5185\u90e8\u7ba1\u7406\u8005\u304a\u3088\u3073\u30aa\u30fc\u30ca\u30fc\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u7279\u5225\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\u308c\u3089\u306f\u3001\u793e\u5185\u5371\u6a5f\u304c\u767a\u751f\u3057\u305f\u308a\u3001\u6226\u7565\u7684\u306a\u8a55\u4fa1\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u969b\u306b\u6700\u3082\u3088\u304f\u898b\u3089\u308c\u308b\u30b7\u30ca\u30ea\u30aa\u3067\u3059\u3002\u76ee\u7684\u306f\u3001\u5ba2\u89b3\u7684\u304b\u3064\u4e2d\u7acb\u7684\u306a\u8a3c\u62e0\u3092\u5f97\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_tra_gian_lan_va_sai_sot_nghiem_trong\"><\/span><b>\u91cd\u5927\u306a\u8a50\u6b3a\u3084\u8aa4\u308a\u3092\u8abf\u67fb\u4e2d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u91cd\u5927\u306a\u77db\u76fe\u3001\u7570\u5e38\u3001\u307e\u305f\u306f\u5185\u90e8\u544a\u767a\u60c5\u5831\u304c\u691c\u51fa\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u7279\u5225\u76e3\u67fb\u304c\u8a73\u7d30\u306a\u8abf\u67fb\u306e\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a2a\u9818\/\u6c5a\u8077\u306e\u7591\u3044: \u73fe\u91d1\u53e3\u5ea7\u3001\u5728\u5eab\u3001\u58f2\u639b\u91d1\/\u8cb7\u639b\u91d1\u306e\u5fb9\u5e95\u7684\u306a\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u64cd\u4f5c: \u7570\u5e38\u306a\u5e74\u672b\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u3084\u53ce\u76ca\u304a\u3088\u3073\u8cbb\u7528\u306e\u8a8d\u8b58\u306e\u4e0d\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u8a3c\u62e0: \u5143\u306e\u6587\u66f8 (\u5951\u7d04\u66f8\u3001\u5165\u529b\/\u51fa\u529b\u8acb\u6c42\u66f8\u3001\u5728\u5eab\u306e\u53d7\u9818\/\u914d\u9001) \u3068\u5185\u90e8\u627f\u8a8d\u6587\u66f8\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tham_dinh_due_diligence_trong_giao_dich_M_A\"><\/span><b>M&amp;A\u53d6\u5f15\u306b\u304a\u3051\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5408\u4f75\u3084\u8cb7\u53ce\u306e\u969b\u306b\u306f\u3001\u8cb7\u53ce\u5074\u304c\u58f2\u5374\u5074\u306e\u7279\u5b9a\u306e\u4e2d\u6838\u7684\u306a\u554f\u984c\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u7279\u5225\u306a\u76e3\u67fb\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5076\u767a\u50b5\u52d9\u306e\u691c\u8a3c: \u4fdd\u8a3c\u3001\u4fc2\u4e89\u4e2d\u306e\u8a34\u8a1f\u3001\u307e\u305f\u306f\u904e\u5c11\u5831\u544a\u3055\u308c\u305f\u7a0e\u91d1\u50b5\u52d9\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u306e\u8cea\uff08QoE\uff09\uff1a\u53ce\u76ca\u306e\u6301\u7d9a\u6027\u3092\u5206\u6790\u3057\u3001\u30b3\u30a2\u55b6\u696d\u5229\u76ca\u304b\u3089\u7570\u5e38\u306a\u53ce\u76ca\/\u8cbb\u7528\u3092\u9664\u5916\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tranh_chap_co_dong_hoac_vu_kien_phap_ly\"><\/span><b>\u682a\u4e3b\u9593\u306e\u7d1b\u4e89\u307e\u305f\u306f\u8a34\u8a1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5229\u76ca\u5206\u914d\u3084\u682a\u5f0f\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u7d1b\u4e89\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u4f01\u696d\u304c\u8a34\u8a1f\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5225\u76e3\u67fb\u306e\u7d50\u679c\u304c\u5ba2\u89b3\u7684\u3067\u5c02\u9580\u7684\u306a\u76e3\u67fb\u8a3c\u62e0\u3068\u3057\u3066\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_dac_biet_theo_yeu_cau_cua_co_quan_quan_ly_nha_nuoc\"><\/span><b>\u653f\u5e9c\u6a5f\u95a2\u306e\u8981\u8acb\u306b\u3088\u308a\u7279\u5225\u76e3\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u901a\u5e38\u306f\u7a0e\u52d9\u5f53\u5c40\u304a\u3088\u3073\u653f\u5e9c\u691c\u67fb\u6a5f\u95a2\u306b\u3088\u308b\u3001\u7fa9\u52d9\u7684\u307e\u305f\u306f\u6307\u793a\u3055\u308c\u305f\u691c\u67fb\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thanh_tra_thue_chuyen_sau\"><\/span><b>\u5fb9\u5e95\u7684\u306a\u7a0e\u52d9\u8abf\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u653f\u4ee4132\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u7279\u306b\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u79fb\u8ee2\u4fa1\u683c\u554f\u984c\u306b\u95a2\u3057\u3066\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u4f01\u696d\u306b\u5bfe\u3057\u3066\u7279\u5225\u76e3\u67fb\u3092\u8981\u6c42\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7bc4\u56f2: \u5916\u56fd\u306e\u8981\u7d20\u3001\u591a\u984d\u306e\u8cbb\u7528\u3001\u307e\u305f\u306f\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u7d9a\u3044\u3066\u3044\u308b\u640d\u5931\u304c\u95a2\u308f\u308b\u53d6\u5f15\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u7684: \u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\u306e\u9075\u5b88\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u7279\u5b9a\u3057\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u56de\u53ce\u3057\u3001\u9055\u53cd\u306b\u5bfe\u3057\u3066\u7f70\u91d1\u3092\u8ab2\u3059\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Yeu_cau_cua_co_quan_dieu_tra_hoac_thanh_tra_chinh_phu\"><\/span><b>\u635c\u67fb\u6a5f\u95a2\u307e\u305f\u306f\u653f\u5e9c\u691c\u67fb\u6a5f\u95a2\u304b\u3089\u306e\u8981\u8acb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6df1\u523b\u306a\u7d4c\u6e08\u4e8b\u4ef6\u306e\u5834\u5408\u3001\u635c\u67fb\u6a5f\u95a2\u306f\u6cd5\u5f8b\u9055\u53cd\u3001\u6c5a\u8077\u3001\u56fd\u6709\u8cc7\u7523\u306e\u4e0d\u6b63\u6d41\u7528\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u7279\u5225\u76e3\u67fb\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_mot_cuoc_kiem_toan_dac_biet_chuyen_nghiep\"><\/span><b>\u5c02\u9580\u7684\u306a\u7279\u5225\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u76e3\u67fb\u306b\u306f\u3001\u76e3\u67fb\u306e\u57fa\u672c\u539f\u5247\u3092\u5b88\u308a\u306a\u304c\u3089\u3082\u3001\u7279\u5b9a\u306e\u76ee\u7684\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306b\u9069\u5fdc\u3059\u308b\u53b3\u683c\u306a\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_va_xac_dinh_pham_vi_hep\"><\/span><b>\u72ed\u3044\u7bc4\u56f2\u3092\u8a08\u753b\u3057\u3001\u5b9a\u7fa9\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u521d\u3067\u6700\u3082\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u7279\u5225\u76e3\u67fb\u306e\u76ee\u7684\u3068\u7bc4\u56f2\u3092\u6b63\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoa_thuan_va_xac_dinh_muc_tieu\"><\/span><b>\u5408\u610f\u3068\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u3068\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u3001\u8abf\u67fb\u306e\u76ee\u7684\uff08\u4f8b\uff1a\u6a2a\u9818\u306e\u6709\u7121\u306e\u5224\u65ad\u3001\u5b9f\u969b\u306e\u640d\u5931\u306e\u7b97\u5b9a\u3001\u3042\u308b\u3044\u306f\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u660e\u78ba\u306a\u5408\u610f\u306b\u9054\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u66f8\u9762\u306b\u3088\u308b\u5408\u610f\u304c\u3001\u7279\u5225\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_va_tinh_trong_yeu_dac_thu\"><\/span><b>\u7279\u5b9a\u306e\u30ea\u30b9\u30af\u3068\u91cd\u8981\u6027\u306e\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u7bc4\u56f2\u304c\u72ed\u3044\u305f\u3081\u3001\u76e3\u67fb\u4eba\u306f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u8a73\u7d30\u306a\u30ec\u30d9\u30eb\u3067\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u91cd\u8981\u6027\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306e\u91cd\u8981\u6027\u3067\u306f\u306a\u304f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u5177\u4f53\u7684\u306a\u61f8\u5ff5\u4e8b\u9805\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u76e3\u67fb\u76ee\u7684\u304c1\u5104\u30c9\u30f3\u306e\u4e0d\u6b63\u884c\u70ba\u3092\u8abf\u67fb\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u5834\u5408\u3001\u3053\u306e\u91d1\u984d\u306f\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306b\u3068\u3063\u3066\u306f\u91cd\u8981\u3067\u306a\u304f\u3066\u3082\u3001\u5f53\u8a72\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_thuat_thu_thap_bang_chung_kiem_toan_dac_biet\"><\/span><b>\u7279\u5225\u306a\u76e3\u67fb\u8a3c\u62e0\u53ce\u96c6\u624b\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u76e3\u67fb\u8a3c\u62e0\u306f\u3001\u76e3\u67fb\u306e\u6210\u529f\u306e\u9375\u3068\u306a\u308b\u8981\u7d20\u3067\u3059\u3002\u76e3\u67fb\u8a3c\u62e0\u306e\u4fe1\u983c\u6027\u306f\u3001\u305d\u306e\u60c5\u5831\u6e90\uff08\u5916\u90e8\u8a3c\u62e0\u306f\u5185\u90e8\u8a3c\u62e0\u3088\u308a\u3082\u4fe1\u983c\u6027\u304c\u9ad8\u3044\uff09\u3068\u6027\u8cea\uff08\u9593\u63a5\u7684\u3067\u306f\u306a\u304f\u76f4\u63a5\u7684\uff09\u306b\u4f9d\u5b58\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phong_van_va_khai_thac_thong_tin\"><\/span><b>\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3068\u60c5\u5831\u53ce\u96c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u7279\u5225\u76e3\u67fb\u3001\u7279\u306b\u4e0d\u6b63\u884c\u70ba\u306e\u8abf\u67fb\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u624b\u6cd5\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u95a2\u4fc2\u8005\u306b\u6ce8\u610f\u6df1\u304f\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u8a3c\u8a00\u3068\u3044\u3046\u5f62\u3067\u7279\u5225\u76e3\u67fb\u306e\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u8a3c\u8a00\u306e\u77db\u76fe\u70b9\u3092\u63a2\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_va_kiem_tra_chi_tiet_forensic_analysis\"><\/span><b>\u30c7\u30fc\u30bf\u5206\u6790\u3068\u6cd5\u533b\u5b66\u7684\u691c\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u3067\u306f\u3001\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306e\u4ee3\u308f\u308a\u306b\u3001100%\u30c6\u30b9\u30c8\u624b\u6cd5\u3092\u72ed\u3044\u7bc4\u56f2\u306e\u53d6\u5f15\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u5206\u6790\u6280\u8853\u306f\u3001\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u8ffd\u8de1\u3057\u3001\u95a2\u4fc2\u8005\u3092\u7279\u5b9a\u3057\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4098\" aria-describedby=\"caption-attachment-4098\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4098\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep.png\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4098\" class=\"wp-caption-text\">\u5c02\u9580\u7684\u306a\u7279\u5225\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u4fc2\u5206\u6790: \u7279\u6b8a\u306a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3001\u5f93\u696d\u54e1\u3001\u305d\u306e\u4ed6\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u9593\u306e\u7570\u5e38\u306a\u95a2\u4fc2\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u66f8\u306e\u8ffd\u8de1: \u5404\u6587\u66f8\u306e\u7f72\u540d\u3001\u65e5\u4ed8\u3001\u5408\u6cd5\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_dac_biet_va_khuyen_nghi\"><\/span><b>\u7279\u5225\u76e3\u67fb\u5831\u544a\u66f8\u3068\u52e7\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u306e\u7d50\u679c\u306f\u7279\u5225\u76e3\u67fb\u5831\u544a\u66f8\u306b\u307e\u3068\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f\u901a\u5e38\u3001\u8a73\u7d30\u304b\u3064\u9ad8\u5ea6\u306a\u8abf\u67fb\u5185\u5bb9\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\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>\u7279\u5225\u76e3\u67fb\u5831\u544a\u66f8\u304a\u3088\u3073\u52e7\u544a\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><b>\u7279\u5225\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><span style=\"font-weight: 400;\">\u8a50\u6b3a\/\u6a2a\u9818<\/span><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u884c\u70ba\u3001\u95a2\u4fc2\u8005\u3001\u4f7f\u7528\u3055\u308c\u305f\u65b9\u6cd5\u3001\u5b9f\u969b\u306e\u640d\u5bb3\u984d\u306e\u898b\u7a4d\u308a\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u8aac\u660e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><span style=\"font-weight: 400;\">\u5dee\u3057\u62bc\u3055\u3048\uff08M&amp;A\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\/\u8ca0\u50b5\u306e\u8cea\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3001\u8cfc\u5165\u4fa1\u683c\u306e\u5fc5\u8981\u306a\u8abf\u6574\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/span><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u8aa4\u308a\u3092\u30ea\u30b9\u30c8\u5316\u3057\u3001\u6cd5\u5f8b\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c 142 \u6761\u306a\u3069\uff09\u6f5c\u5728\u7684\u306a\u8ffd\u5fb4\u7a0e\u984d\u3068\u7f70\u91d1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u6539\u5584\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u540c\u69d8\u306e\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u306b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3092\u63d0\u6848\u3059\u308b\u306a\u3069\u3001\u5177\u4f53\u7684\u304b\u3064\u5b9f\u7528\u7684\u306a\u63a8\u5968\u4e8b\u9805\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_dac_biet_voi_cac_loai_hinh_kiem_tra_khac\"><\/span><b>\u7279\u5225\u76e3\u67fb\u3092\u4ed6\u306e\u7a2e\u985e\u306e\u691c\u67fb\u3068\u533a\u5225\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u76e3\u67fb\u8a66\u9a13\u3067\u306f\u3001\u76e3\u67fb\u306e\u7a2e\u985e\u3092\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u7684\u306a\u554f\u984c\u3067\u3059\u3002\u5c02\u9580\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3084\u691c\u67fb\u3068\u6df7\u540c\u3055\u308c\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\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>\u7279\u5225\u76e3\u67fb\u3068\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6bd4\u8f03\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><b>\u7279\u5225\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><b>\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">\u30bf\u30fc\u30b2\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">\u7279\u5b9a\u306e\u554f\u984c (\u8a50\u6b3a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u53d6\u5f15) \u306b\u3064\u3044\u3066\u306e\u7d50\u8ad6\u3092\u5c0e\u304d\u51fa\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306e\u516c\u6b63\u6027\u3068\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8868\u660e\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">\u7bc4\u56f2<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u306b\u72ed\u304f\u3001\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b (\u4f8b: \u30b3\u30b9\u30c8 X\u3001\u5951\u7d04 Y)\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">\u5e83\u7bc4\u56f2\u306b\u308f\u305f\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u9805\u76ee\u3092\u30ab\u30d0\u30fc\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">\u6642\u9593<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">\u30ea\u30af\u30a8\u30b9\u30c8\u307e\u305f\u306f\u30a4\u30d9\u30f3\u30c8\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u3001\u30a2\u30c9\u30db\u30c3\u30af\u306b\u5b9f\u884c\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\uff08\u901a\u5e38\u306f\u6bce\u5e74\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">\u8a3c\u62e0<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u76e3\u67fb\u8a3c\u62e0\u3001\u7279\u306b\u6cd5\u533b\u5b66\u7684\u8a3c\u62e0\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">VSA 500 \u306b\u5f93\u3063\u305f\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u8a3c\u62e0\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_kiem_toan_dac_biet_voi_thanh_tra\"><\/span><b>\u7279\u5225\u76e3\u67fb\u3068\u691c\u67fb\u306e\u6bd4\u8f03<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u691c\u67fb\u3068\u306f\u3001\u57f7\u884c\u304a\u3088\u3073\u7f70\u5247\u3092\u8ab2\u3059\u6a29\u9650\u3092\u6301\u3064\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\uff08\u653f\u5e9c\u691c\u67fb\u5c40\u3001\u7a0e\u52d9\u691c\u67fb\u5c40\u3001\u52b4\u50cd\u691c\u67fb\u5c40\u306a\u3069\uff09\u306b\u3088\u308b\u691c\u67fb\u304a\u3088\u3073\u8a55\u4fa1\u306e\u6d3b\u52d5\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u5074\u9762\uff1a\u691c\u67fb\u306f\u56fd\u5bb6\u6a29\u529b\u306e\u884c\u70ba\u3067\u3042\u308a\u3001\u62d8\u675f\u529b\u306e\u3042\u308b\u884c\u653f\u6c7a\u5b9a\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u76e3\u67fb\u306f\u5c02\u9580\u7684\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308a\u3001\u52a9\u8a00\u7684\u306a\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u958b\u59cb\uff1a\u691c\u67fb\u306f\u653f\u5e9c\u6a5f\u95a2\u306b\u3088\u3063\u3066\u958b\u59cb\u3055\u308c\u307e\u3059\u3002\u7279\u5225\u76e3\u67fb\u306f\u3001\u3042\u3089\u3086\u308b\u95a2\u4fc2\u8005\uff08\u793e\u5185\u307e\u305f\u306f\u793e\u5916\uff09\u304b\u3089\u8981\u8acb\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u7684\uff1a\u691c\u67fb\u306f\u6cd5\u4ee4\u9055\u53cd\u3092\u767a\u898b\u3057\u3001\u5bfe\u51e6\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u5225\u76e3\u67fb\u306f\u3001\u610f\u601d\u6c7a\u5b9a\u3084\u8abf\u67fb\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chat_luong_bang_chung_kiem_toan_dac_biet_va_do_tin_cay\"><\/span><b>\u76e3\u67fb\u8a3c\u62e0\u306e\u54c1\u8cea\u3068\u4fe1\u983c\u6027\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u8a3c\u62e0\u306e\u3046\u3061\u3001\u4f8b\u5916\u7684\u306a\u8a3c\u62e0\u3068\u547c\u3079\u308b\u3082\u306e\u306f\u3069\u308c\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u7b54\u3048\u306f\u3001\u8a3c\u62e0\u306e\u8abf\u67fb\u7684\u6027\u8cea\u3068\u30d7\u30ed\u30c8\u30bf\u30a4\u30d4\u30f3\u30b0\u7684\u6027\u8cea\u306b\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7570\u5e38\u306a\u73fe\u91d1\u5f15\u304d\u51fa\u3057\u53d6\u5f15\u306b\u95a2\u3059\u308b\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u5206\u6790\u5831\u544a\u66f8\u306f\u3001\u4f8b\u5916\u7684\u306a\u76e3\u67fb\u8a3c\u62e0\u306e\u5178\u578b\u7684\u306a\u4f8b\u3067\u3042\u308a\u3001\u5927\u304d\u306a\u6cd5\u7684\u91cd\u307f\u3068\u4fa1\u5024\u3092\u6709\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ve_do_tin_cay_cua_bang_chung_kiem_toan\"><\/span><b>\u76e3\u67fb\u8a3c\u62e0\u306e\u4fe1\u983c\u6027\u306e\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u8a3c\u62e0\u306e\u4fe1\u983c\u6027\u306f\u3001VSA 500 (\u76e3\u67fb\u8a3c\u62e0) \u306b\u6982\u8aac\u3055\u308c\u3066\u3044\u308b\u3044\u304f\u3064\u304b\u306e\u4e3b\u8981\u306a\u8981\u7d20\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4096\" aria-describedby=\"caption-attachment-4096\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4096\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay.png\" alt=\"Ch\u1ea5t l\u01b0\u1ee3ng b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t v\u00e0 \u0111\u1ed9 tin c\u1eady\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4096\" class=\"wp-caption-text\">\u76e3\u67fb\u8a3c\u62e0\u306e\u54c1\u8cea\u3068\u4fe1\u983c\u6027\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u5178: \u72ec\u7acb\u3057\u305f\u5916\u90e8\u30bd\u30fc\u30b9\u304b\u3089\u53ce\u96c6\u3055\u308c\u305f\u8a3c\u62e0\u306f\u3001\u793e\u5185\u304b\u3089\u53ce\u96c6\u3055\u308c\u305f\u8a3c\u62e0\u3088\u308a\u3082\u4fe1\u983c\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d71\u5236\u306e\u6709\u52b9\u6027: \u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u6709\u52b9\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3055\u308c\u305f\u5834\u5408\u3001\u7279\u306b\u5185\u90e8\u3067\u53ce\u96c6\u3055\u308c\u305f\u76e3\u67fb\u8a3c\u62e0\u306e\u4fe1\u983c\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6027: \u76e3\u67fb\u4eba\u304c\u76f4\u63a5\u53ce\u96c6\u3057\u305f\u76e3\u67fb\u8a3c\u62e0 (\u89b3\u5bdf\u3001\u30a4\u30f3\u30d9\u30f3\u30c8\u30ea\u3001\u8a08\u7b97) \u306f\u3001\u9593\u63a5\u7684\u306a\u8a3c\u62e0\u3088\u308a\u3082\u4fe1\u983c\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2 \u3064\u306e\u7570\u306a\u308b\u60c5\u5831\u6e90\u304b\u3089\u306e\u76e3\u67fb\u8a3c\u62e0\u306b\u3088\u3063\u3066\u5927\u5e45\u306b\u7570\u306a\u308b\u7d50\u679c\u304c\u5f97\u3089\u308c\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u3001\u95a2\u4fc2\u8005\u3078\u306e\u518d\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3084\u8ffd\u52a0\u306e\u72ec\u7acb\u3057\u305f\u539f\u672c\u6587\u66f8\u306e\u8abf\u67fb\u306a\u3069\u3001\u77db\u76fe\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306e\u8ffd\u52a0\u306e\u76e3\u67fb\u624b\u7d9a\u304d\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_viec_thu_thap_bang_chung_kiem_toan_dac_biet\"><\/span><b>\u76e3\u67fb\u8a3c\u62e0\u306e\u53ce\u96c6\u306b\u304a\u3051\u308b\u8ab2\u984c\u306f\u7279\u306b\u56f0\u96e3\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u306e\u305f\u3081\u306e\u8a3c\u62e0\u53ce\u96c6\u306f\u3001\u7279\u306b\u8907\u96d1\u306a\u4e0d\u6b63\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u591a\u304f\u306e\u56f0\u96e3\u3092\u4f34\u3044\u307e\u3059\u3002\u4e0d\u6b63\u884c\u70ba\u306b\u306f\u610f\u56f3\u7684\u306a\u5171\u8b00\u3084\u96a0\u853d\u304c\u4f34\u3046\u3053\u3068\u304c\u591a\u304f\u3001\u4e00\u898b\u6709\u52b9\u306b\u898b\u3048\u3066\u3082\u5b9f\u969b\u306b\u306f\u8aa4\u89e3\u3092\u62db\u304f\u3088\u3046\u306a\u6587\u66f8\u304c\u4f5c\u6210\u3055\u308c\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>\u7279\u5225\u76e3\u67fb\u8a3c\u62e0\u53ce\u96c6\u306b\u304a\u3051\u308b\u8ab2\u984c\u306e\u8981\u7d04<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><b>\u30c1\u30e3\u30ec\u30f3\u30b8<\/b><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><b>\u7279\u5225\u76e3\u67fb\u306e\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><span style=\"font-weight: 400;\">\u96a0\u3059<\/span><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u30c7\u30fc\u30bf\u5206\u6790\u624b\u6cd5\u3092\u4f7f\u7528\u3057\u3066\u3001\u7570\u5e38\u306a\u53d6\u5f15\u30d1\u30bf\u30fc\u30f3\u3092\u63a2\u3057\u307e\u3059 (\u30d9\u30f3\u30d5\u30a9\u30fc\u30c9\u306e\u6cd5\u5247)\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><span style=\"font-weight: 400;\">\u5408\u6cd5\u6027<\/span><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><span style=\"font-weight: 400;\">\u7279\u5225\u306a\u76e3\u67fb\u8a3c\u62e0\u304c\u88c1\u5224\u6240\u3084\u898f\u5236\u6a5f\u95a2\u3067\u4f7f\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u5408\u6cd5\u7684\u306b\u53d6\u5f97\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u60c5\u5831<\/span><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u57fa\u6e96\u306b\u5f93\u3063\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\uff08\u96fb\u5b50\u30e1\u30fc\u30eb\u3001\u30b7\u30b9\u30c6\u30e0\u30ed\u30b0\uff09\u3092\u53ce\u96c6\u304a\u3088\u3073\u4fdd\u5b58\u3057\u307e\u3059\uff08\u30c7\u30b8\u30bf\u30eb\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\uff09\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_dich_vu_kiem_toan_dac_biet_chuyen_nghiep\"><\/span><b>\u5c02\u9580\u7684\u306a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d4c\u55b6\u9663\u3084\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u5c02\u9580\u7684\u306a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u4fa1\u5024\u306e\u4fdd\u8b77\u306b\u5f79\u7acb\u3064\u6226\u7565\u7684\u306a\u6295\u8cc7\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_ve_tai_san_va_cung_co_kiem_soat_noi_bo\"><\/span><b>\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u5185\u90e8\u7d71\u5236\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u76e3\u67fb\u306f\u3001\u5358\u306b\u4e0d\u6b63\u884c\u70ba\u3092\u7279\u5b9a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4e0d\u6b63\u884c\u70ba\u304c\u767a\u751f\u3057\u305f\u7406\u7531\u3082\u5206\u6790\u3057\u307e\u3059\u3002\u8a73\u7d30\u306a\u63d0\u8a00\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306f\u7d4c\u8cbb\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306e\u5f37\u5316\u3001\u8077\u52d9\u306e\u5206\u96e2\u3001\u30b7\u30b9\u30c6\u30e0\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u69cb\u7bc9\u306a\u3069\u3001\u8106\u5f31\u6027\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f1a\u8a08\u6cd5\u3084\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u7f70\u5247\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_minh_bach\"><\/span><b>\u4fe1\u983c\u6027\u3068\u900f\u660e\u6027\u306e\u5411\u4e0a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7591\u7fa9\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u5916\u90e8\u304b\u3089\u306e\u4ecb\u5165\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u7a4d\u6975\u7684\u306b\u7279\u5225\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u7d4c\u55b6\u9663\u306e\u900f\u660e\u6027\u3068\u5065\u5168\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u3078\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002M&amp;A\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u72ec\u7acb\u7cfb\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u7279\u5225\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u958b\u793a\u3055\u308c\u305f\u8ca1\u52d9\u60c5\u5831\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3001\u4ea4\u6e09\u3084\u8a55\u4fa1\u3092\u5186\u6ed1\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cung_cap_co_so_phap_ly_va_doi_pho_voi_thanh_tra\"><\/span><b>\u6cd5\u7684\u6839\u62e0\u3092\u63d0\u4f9b\u3057\u3001\u691c\u67fb\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u308a\u3001\u8a34\u8a1f\u306b\u76f4\u9762\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u7279\u5225\u76e3\u67fb\u5831\u544a\u66f8\u306f\u5c02\u9580\u5bb6\u306b\u3088\u3063\u3066\u691c\u8a3c\u30fb\u5206\u6790\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u9664\u5916\u3055\u308c\u305f\u7d4c\u8cbb\u9805\u76ee\u306b\u95a2\u3059\u308b\u7d1b\u4e89\u306e\u5834\u5408\u3001\u7279\u5225\u76e3\u67fb\u5831\u544a\u66f8\u306f\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u52d9\u7dcf\u5c40\u306e\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u306b\u57fa\u3065\u3044\u305f\u5c02\u9580\u5bb6\u306e\u4e3b\u5f35\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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;\">\u5c02\u9580\u76e3\u67fb\u306f\u3001\u7d44\u7e54\u306b\u3068\u3063\u3066\u900f\u660e\u6027\u306e\u5411\u4e0a\u3001\u5185\u90e8\u7d71\u5236\u306e\u5f37\u5316\u3001\u305d\u3057\u3066\u6cd5\u7684\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u305f\u3081\u306e\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u4e0d\u6b63\u8abf\u67fb\u3001M&amp;A\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u81ea\u5df1\u76e3\u67fb\u3092\u652f\u63f4\u3057\u3001\u30ea\u30b9\u30af\u3092\u884c\u52d5\u306e\u6a5f\u4f1a\u3078\u3068\u8ee2\u63db\u3057\u307e\u3059\u3002\u8907\u96d1\u306a\u8ca1\u52d9\u30fb\u4f1a\u8a08\u554f\u984c\u306b\u306f\u3001\u5c02\u9580\u6a5f\u95a2\u306b\u3088\u308b\u7dbf\u5bc6\u304b\u3064\u5ba2\u89b3\u7684\u306a\u76e3\u67fb\u304c\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f <\/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;\"> \u7279\u306b\u3001\u79c1\u305f\u3061\u306f\u4f01\u696d\u7279\u6709\u306e\u61f8\u5ff5\u4e8b\u9805\u3078\u306e\u5bfe\u5fdc\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u4fe1\u983c\u3067\u304d\u308b\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u3001\u8a73\u7d30\u306a\u5206\u6790\u3092\u884c\u3044\u3001\u4f01\u696d\u304c\u8ab2\u984c\u3092\u514b\u670d\u3057\u3001\u6df1\u523b\u306a\u8ca1\u52d9\u304a\u3088\u3073\u6cd5\u7684\u30ea\u30b9\u30af\u304b\u3089\u8eab\u3092\u5b88\u308b\u305f\u3081\u306e\u5b9f\u8df5\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\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;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/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 \u0111\u1eb7c bi\u1ec7t l\u00e0 nghi\u1ec7p v\u1ee5 chuy\u00ean s\u00e2u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u1ea7n l\u00e0m r\u00f5 m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3 ngo\u00e0i ki\u1ec3m to\u00e1n BCTC th\u01b0\u1eddng ni\u00ean. Theo VSA v\u00e0 ph\u00e1p lu\u1eadt, m\u1ee5c ti\u00eau kh\u00f4ng ph\u1ea3i \u0111\u01b0a ra \u00fd ki\u1ebfn to\u00e0n di\u1ec7n, m\u00e0 t\u1eadp trung v\u00e0o c\u00e1c nghi v\u1ea5n c\u1ea5p b\u00e1ch nh\u01b0 gian l\u1eadn, bi\u1ec3n th\u1ee7 ho\u1eb7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, v\u00ed d\u1ee5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh khi c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng v\u00e0 \u0111\u00f2i h\u1ecfi s\u1ef1 ki\u1ec3m tra \u0111\u1ed9c l\u1eadp, k\u1ecbp th\u1eddi \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u00e1c b\u00ean li\u00ean quan. Trong b\u1ed1i c\u1ea3nh kinh doanh ph\u1ee9c t\u1ea1p, \u0111\u1eb7c bi\u1ec7t \u1edf giao [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4097,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4093","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\/4093","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=4093"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4093\/revisions"}],"predecessor-version":[{"id":4544,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4093\/revisions\/4544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4097"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}