{"id":4256,"date":"2025-12-24T20:47:09","date_gmt":"2025-12-25T03:47:09","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4256"},"modified":"2026-01-08T02:52:07","modified_gmt":"2026-01-08T09:52:07","slug":"bao-cao-kiem-toan-tuan-thu-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/","title":{"rendered":"\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u5f79\u5272\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u6cd5\u7684\u4fa1\u5024\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u6cd5\u7684\u6587\u66f8\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u898f\u5236\u5f53\u5c40\u3084\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u8aac\u660e\u8cac\u4efb\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u6cd5\u3084\u7a0e\u52d9\u884c\u653f\u6cd5\u3001\u305d\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\uff08\u653f\u4ee4123\/2020\/ND-CP\u53f7\u3084\u901a\u905478\/2021\/TT-BTC\u53f7\u306a\u3069\uff09\u306b\u81f3\u308b\u307e\u3067\u3001\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u306e\u8a55\u4fa1\u306f\u7279\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3044\u304b\u306a\u308b\u8aa4\u308a\u3082\u3001\u91cd\u3044\u7f70\u5247\u3001\u3055\u3089\u306b\u306f\u6df1\u523b\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308a\u3001\u4f01\u696d\u306e\u8a55\u5224\u3084\u8ca1\u52d9\u529b\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-7\" data-testid=\"conversation-turn-16\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"e17e2e42-62a7-443f-801c-0add70627fbc\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"488\" data-is-last-node=\"\" data-is-only-node=\"\">\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u6cd5\u898f\u5236\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306f\u52b9\u679c\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3068\u67d4\u8edf\u306a\u9069\u5fdc\u80fd\u529b\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u7279\u306b\u7a0e\u52d9\u3001\u95a2\u7a0e\u3001\u8cc7\u672c\u7ba1\u7406\u3068\u3044\u3063\u305f\u9ad8\u30ea\u30b9\u30af\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u30d7\u30ed\u30bb\u30b9\u304c\u3069\u306e\u7a0b\u5ea6\u9075\u5b88\u3055\u308c\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u72ec\u7acb\u3057\u305f\u8996\u70b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002VSA 700\u3084VSA 705\u3068\u3044\u3063\u305f\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\u306e\u9069\u7528\u306f\u3001\u5831\u544a\u66f8\u306e\u5c02\u9580\u6027\u3068\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3057\u3001\u4f01\u696d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5411\u4e0a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u306e\u8868\u793a\/\u975e\u8868\u793a\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Dinh_nghia_va_vai_tro_cua_bao_cao_kiem_toan_tuan_thu_theo_chuan_muc_quoc_te_va_Viet_Nam\" >\u56fd\u969b\u57fa\u6e96\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u5b9a\u7fa9\u3068\u5f79\u5272\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Kiem_toan_tuan_thu_la_gi_co_so_phap_ly_nen_tang\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u6cd5\u7684\u6839\u62e0\u3068\u57fa\u76e4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Vai_tro_cot_loi_cua_bao_cao_kiem_toan_tuan_thu\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4e2d\u5fc3\u7684\u306a\u5f79\u5272<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Tam_quan_trong_cua_bao_cao_kiem_toan_tuan_thu_doi_voi_quan_tri_rui_ro_va_thue\" >\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cung_co_kiem_soat_noi_bo_va_giam_thieu_rui_ro_tuan_thu\" >\u5185\u90e8\u7d71\u5236\u3092\u5f37\u5316\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Toi_uu_hoa_tuan_thu_thue_bao_ve_loi_ich_doanh_nghiep\" >\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6700\u9069\u5316\uff1a\u30d3\u30b8\u30cd\u30b9\u5229\u76ca\u306e\u4fdd\u8b77\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Muc_tieu_pham_vi_va_cac_tieu_chi_danh_gia_trong_kiem_toan_tuan_thu\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u8a55\u4fa1\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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Muc_tieu_chi_tiet_cua_viec_lap_bao_cao_kiem_toan_tuan_thu\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u8a73\u7d30\u306a\u76ee\u7684\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Pham_vi_kiem_toan_tuan_thu_cac_linh_vuc_can_duoc_xac_nhan\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2\uff1a\u691c\u8a3c\u304c\u5fc5\u8981\u306a\u9818\u57df<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cac_tieu_chi_danh_gia_trong_bao_cao_kiem_toan_tuan_thu\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a55\u4fa1\u57fa\u6e96<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#So_sanh_bao_cao_kiem_toan_tuan_thu_voi_cac_loai_bao_cao_khac\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4ed6\u306e\u7a2e\u985e\u306e\u30ec\u30dd\u30fc\u30c8\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_tai_chinh\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3068\u8ca1\u52d9\u76e3\u67fb\u5831\u544a\u66f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_hoat_dong\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3068\u904b\u7528\u76e3\u67fb\u5831\u544a\u66f8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Quy_trinh_lap_bao_cao_kiem_toan_tuan_thu_chuyen_nghiep_theo_chuan_VSA\" >\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u5c02\u9580\u7684\u306a VSA \u6a19\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Lap_ke_hoach_va_thiet_lap_tieu_chi_kiem_toan\" >\u76e3\u67fb\u57fa\u6e96\u3092\u8a08\u753b\u3057\u3001\u78ba\u7acb\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Thu_thap_bang_chung_va_thuc_hien_thu_nghiem_tuan_thu\" >\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Danh_gia_phat_hien_va_hoan_thien_bao_cao_kiem_toan_tuan_thu\" >\u8abf\u67fb\u7d50\u679c\u3092\u8a55\u4fa1\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u6539\u5584\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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Noi_dung_cot_loi_va_cau_truc_bat_buoc_cua_bao_cao_kiem_toan_tuan_thu\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u4e2d\u6838\u3068\u306a\u308b\u5185\u5bb9\u3068\u5fc5\u8981\u306a\u69cb\u9020\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cau_truc_tieu_chuan_cua_bao_cao\" >\u6a19\u6e96\u7684\u306a\u30ec\u30dd\u30fc\u30c8\u69cb\u9020<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Phan_mo_dau\" >\u5c0e\u5165<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Y_kien_kiem_toan\" >\u76e3\u67fb\u610f\u898b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cac_phat_hien_va_kien_nghi\" >\u8abf\u67fb\u7d50\u679c\u3068\u63a8\u5968\u4e8b\u9805<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Yeu_cau_ve_tinh_khach_quan_va_chuyen_nghiep\" >\u5ba2\u89b3\u6027\u3068\u5c02\u9580\u6027\u306e\u8981\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_vai_tro_cua_bao_cao_kiem_toan_tuan_thu_theo_chuan_muc_quoc_te_va_Viet_Nam\"><\/span><b>\u56fd\u969b\u57fa\u6e96\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u5b9a\u7fa9\u3068\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_la_gi_co_so_phap_ly_nen_tang\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u6cd5\u7684\u6839\u62e0\u3068\u57fa\u76e4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-9\" data-testid=\"conversation-turn-20\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"4f64c327-a071-4529-afe2-1611d030645e\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"459\" data-is-last-node=\"\" data-is-only-node=\"\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu\/\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/a> \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u4f01\u696d\u306e\u6cd5\u4ee4\u3001\u898f\u5236\u3001\u304a\u3088\u3073\u793e\u5185\u898f\u5247\u3078\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u76e3\u67fb\u6d3b\u52d5\u3067\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u30c7\u30fc\u30bf\u3060\u3051\u3067\u306a\u304f\u3001\u5b9a\u6027\u7684\u304a\u3088\u3073\u5b9a\u91cf\u7684\u306a\u6cd5\u7684\u57fa\u6e96\u3082\u8003\u616e\u3057\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u672c\u8cea\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u7d71\u5236\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u7bc4\u56f2\u3001\u76ee\u7684\u3001\u305d\u3057\u3066\u4fa1\u5024\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p data-start=\"0\" data-end=\"459\" data-is-last-node=\"\" data-is-only-node=\"\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u9069\u7528\u7bc4\u56f2\u306f\u5e83\u7bc4\u3067\u3001\u7a0e\u6cd5\u3001\u696d\u754c\u898f\u5236\u3001\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u306e\u9075\u5b88\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f\u3001\u4f01\u696d\u306e\u696d\u52d9\u304c\u6cd5\u7684\u67a0\u7d44\u307f\u5185\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u5408\u7406\u7684\u306b\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7d4c\u55b6\u9663\u304c\u30ea\u30b9\u30af\u3092\u8fc5\u901f\u306b\u7279\u5b9a\u3057\u3001\u9069\u5207\u304b\u3064\u52b9\u679c\u7684\u306a\u662f\u6b63\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cot_loi_cua_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4e2d\u5fc3\u7684\u306a\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306f\u30ea\u30b9\u30af\u306e\u300c\u30d5\u30a3\u30eb\u30bf\u30fc\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u6f5c\u5728\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u7279\u5b9a\u3001\u8a55\u4fa1\u3001\u5831\u544a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u7ba1\u7406\u8005\u306b\u3068\u3063\u3066\u3001\u8a73\u7d30\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3001\u9055\u53cd\u304c\u6df1\u523b\u306a\u6cd5\u7684\u307e\u305f\u306f\u8ca1\u52d9\u4e0a\u306e\u554f\u984c\u306b\u767a\u5c55\u3059\u308b\u524d\u306b\u3001\u7a4d\u6975\u7684\u306b\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u308c\u306f\u7279\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5206\u91ce\u3067\u306f\u91cd\u8981\u3067\u3059\u3002\u898f\u5236\u3084\u6cd5\u4ee4\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u4e9b\u7d30\u306a\u8aa4\u308a\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u91cd\u5927\u306a\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4259\" aria-describedby=\"caption-attachment-4259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4259\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4259\" class=\"wp-caption-text\">\u56fd\u969b\u57fa\u6e96\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u5b9a\u7fa9\u3068\u5f79\u5272\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5f79\u5272\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5f37\u5316\u306b\u3082\u767a\u63ee\u3055\u308c\u307e\u3059\u3002\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u30d7\u30ed\u30bb\u30b9\u306e\u5f31\u70b9\u3092\u6307\u6458\u3059\u308c\u3070\u3001\u4f01\u696d\u306f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3068\u6a19\u6e96\u5316\u306e\u57fa\u76e4\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u54c1\u8cea\u3068\u7d4c\u55b6\u60c5\u5831\u306e\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002\u8cea\u306e\u9ad8\u3044\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5c02\u9580\u6027\u306e\u8a3c\u660e\u3067\u3042\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u6f5c\u5728\u7684\u306a\u6295\u8cc7\u5bb6\u3092\u542b\u3080\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u306e\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_bao_cao_kiem_toan_tuan_thu_doi_voi_quan_tri_rui_ro_va_thue\"><\/span><b>\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-12\" data-testid=\"conversation-turn-26\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"03da66d2-cb63-457b-896f-346bc51453a7\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"477\" data-is-last-node=\"\" data-is-only-node=\"\">\u6cd5\u7684\u67a0\u7d44\u307f\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u57fa\u6e96\u304c\u307e\u3059\u307e\u3059\u6574\u5099\u3055\u308c\u308b\u4e2d\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u9055\u53cd\u306e\u767a\u898b\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u969b\u57fa\u6e96\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u57fa\u6e96\u306b\u57fa\u3065\u304f\u6cd5\u5f8b\u3001\u5c02\u9580\u898f\u5236\u3001\u793e\u5185\u898f\u5247\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u53cd\u6620\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6982\u5ff5\u3001\u6cd5\u7684\u6839\u62e0\u3001\u305d\u3057\u3066\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u696d\u52d9\u52b9\u7387\u5411\u4e0a\u306b\u304a\u3051\u308b\u4e2d\u6838\u7684\u306a\u5f79\u5272\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Cung_co_kiem_soat_noi_bo_va_giam_thieu_rui_ro_tuan_thu\"><\/span><b>\u5185\u90e8\u7d71\u5236\u3092\u5f37\u5316\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u304b\u3089\u4f01\u696d\u3092\u5b88\u308b\u305f\u3081\u306e\u52b9\u679c\u7684\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u306b\u306f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\uff08\u8a34\u8a1f\u3001\u7f70\u91d1\uff09\u3001\u8ca1\u52d9\u30ea\u30b9\u30af\uff08\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u7d4c\u8cbb\u306e\u4e0d\u8a08\u4e0a\uff09\u3001\u305d\u3057\u3066\u98a8\u8a55\u30ea\u30b9\u30af\uff08\u53d6\u5f15\u5148\u304b\u3089\u306e\u4fe1\u983c\u306e\u5931\u589c\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u63a8\u5968\u4e8b\u9805\u306f\u3001\u7d4c\u55b6\u9663\u304c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6b20\u9665\u3092\u7279\u5b9a\u3057\u3001\u5bfe\u51e6\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u652f\u6255\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4e0d\u9075\u5b88\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u652f\u6255\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u300c4\u3064\u306e\u76ee\u300d\u30eb\u30fc\u30eb\u306e\u53b3\u683c\u5316\u3092\u63a8\u5968\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u63a8\u5968\u4e8b\u9805\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3088\u308a\u80af\u5b9a\u7684\u306a\u3082\u306e\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_tuan_thu_thue_bao_ve_loi_ich_doanh_nghiep\"><\/span><b>\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6700\u9069\u5316\uff1a\u30d3\u30b8\u30cd\u30b9\u5229\u76ca\u306e\u4fdd\u8b77\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u91cd\u8981\u306a\u4e8b\u9805\u3092\u5fb9\u5e95\u7684\u306b\u691c\u8a0e\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u79fb\u8ee2\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6587\u66f8:<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee4132\/2020\/ND-CP\u306e\u9075\u5b88\u306f\u5fc5\u9808\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u63a7\u9664\u304a\u3088\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u6761\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u6587\u66f8\u304c\u7a0e\u6cd5\u304a\u3088\u3073\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u901a\u9054\uff08\u901a\u9054 96\/2015\/TT-BTC \u306a\u3069\uff09\u306b\u6e96\u62e0\u3057\u3066\u6709\u52b9\u304b\u3064\u5408\u6cd5\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\uff1a<\/b><span style=\"font-weight: 400;\"> \u6b63\u3057\u3044\u79d1\u76ee\u3001\u7a0e\u7387\u3001\u63d0\u51fa\u6642\u671f\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u67fb\u5bdf\u306e\u969b\u306b\u91cd\u8981\u306a\u53c2\u8003\u8cc7\u6599\u3068\u306a\u308a\u3001\u4f01\u696d\u306e\u7a0e\u6cd5\u9075\u5b88\u3078\u306e\u52aa\u529b\u3068\u8aa0\u5b9f\u3055\u3092\u793a\u3059\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u52e7\u544a\u3092\u7121\u8996\u3057\u305f\u5834\u5408\u3001\u7279\u306b\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u653f\u4ee4125\/2020\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306f\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u884c\u653f\u7f70\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_pham_vi_va_cac_tieu_chi_danh_gia_trong_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u8a55\u4fa1\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u304c\u5177\u4f53\u7684\u306a\u4fa1\u5024\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u76e3\u67fb\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u8a55\u4fa1\u57fa\u6e96\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u6cd5\u4ee4\u3084\u793e\u5185\u898f\u5247\u3078\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30a8\u30e9\u30fc\u306e\u7279\u5b9a\u3001\u539f\u56e0\u5206\u6790\u3001\u662f\u6b63\u7b56\u306e\u63d0\u6848\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5074\u9762\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u7126\u70b9\u304c\u660e\u78ba\u306b\u306a\u308a\u3001\u7d50\u8ad6\u306e\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3057\u3001\u7d4c\u55b6\u9663\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3092\u7a4d\u6975\u7684\u306b\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_chi_tiet_cua_viec_lap_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u8a73\u7d30\u306a\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u306e\u6d3b\u52d5\u304c\u5b9a\u3081\u3089\u308c\u305f\u898f\u5247\u3084\u898f\u5236\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u610f\u898b\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3092\u767a\u884c\u3059\u308b\u76ee\u7684\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4260\" aria-describedby=\"caption-attachment-4260\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4260\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu.jpg\" alt=\"M\u1ee5c ti\u00eau chi ti\u1ebft c\u1ee7a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4260\" class=\"wp-caption-text\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u8a73\u7d30\u306a\u76ee\u7684\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u5728\u306e\u6cd5\u7684\u898f\u5236\u304a\u3088\u3073\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0 (Circular 200\/2014\/TT-BTC \u307e\u305f\u306f Circular 133\/2016\/TT-BTC \u306a\u3069) \u3078\u306e\u6e96\u62e0\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u6e08\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u6cd5\u7684\u6587\u66f8\u304a\u3088\u3073\u8a18\u9332\u306e\u5b8c\u5168\u6027\u3068\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306e\u4e8b\u4f8b\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3057\u3001\u91cd\u5927\u5ea6\u30ec\u30d9\u30eb\u3068\u6839\u672c\u539f\u56e0\u5225\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u3092\u6539\u5584\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5efa\u8a2d\u7684\u306a\u63d0\u6848\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_tuan_thu_cac_linh_vuc_can_duoc_xac_nhan\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2\uff1a\u691c\u8a3c\u304c\u5fc5\u8981\u306a\u9818\u57df<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u76e3\u67fb\u7bc4\u56f2\u306f\u3001\u76e3\u67fb\u696d\u52d9\u306e\u5177\u4f53\u7684\u306a\u8981\u4ef6\u307e\u305f\u306f\u95a2\u9023\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u983b\u7e41\u306b\u76e3\u67fb\u3055\u308c\u308b\u9818\u57df\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\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><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u7bc4\u56f2\u306e\u6982\u8981\u8868<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><b>\u76e3\u67fb\u5206\u91ce<\/b><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><b>\u95a2\u9023\u3059\u308b\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">VAT\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u6b63\u3057\u304f\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3001\u653f\u4ee4 123\/2020\/ND-CP\u3001\u304a\u3088\u3073\u6700\u65b0\u306e\u7a0e\u52d9\u901a\u9054\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">VAS\uff08\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff09\u304a\u3088\u3073\u4f01\u696d\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u5f93\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u306e\u8a8d\u8b58\u3001\u6e2c\u5b9a\u3001\u4f5c\u6210\u3001\u304a\u3088\u3073\u63d0\u793a\u306e\u539f\u5247\u3092\u9075\u5b88\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u3001\u4f1a\u8a08\u30ac\u30a4\u30c0\u30f3\u30b9\u901a\u9054\uff08200\/133\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\u6c11\u6cd5\u304a\u3088\u3073\u5165\u672d\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5165\u672d\u3001\u516c\u5171\u8abf\u9054\u3001\u5951\u7d04\u7de0\u7d50\u304a\u3088\u3073\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u9075\u5b88\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u6c11\u6cd5\u3001\u5165\u672d\u6cd5\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u4eba\u4e8b\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u6cd5\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u793e\u5185\u7d66\u4e0e\u30fb\u30dc\u30fc\u30ca\u30b9\u898f\u5b9a\u3092\u9075\u5b88\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u6cd5\u3001\u793e\u4f1a\u4fdd\u967a\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_danh_gia_trong_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a55\u4fa1\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u76e3\u67fb\u4eba\u306f\u660e\u78ba\u304b\u3064\u691c\u8a3c\u53ef\u80fd\u306a\u8a55\u4fa1\u57fa\u6e96\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5fc5\u9808\u306e\u6cd5\u7684\u57fa\u6e96:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u3089\u306f\u3001\u30e6\u30cb\u30c3\u30c8\u304c\u9075\u5b88\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3001\u5dde\u304c\u767a\u884c\u3059\u308b\u6cd5\u5f8b\u3001\u547d\u4ee4\u3001\u304a\u3088\u3073\u56de\u72b6\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5185\u90e8\u898f\u5247\u304a\u3088\u3073\u57fa\u6e96:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u3089\u306f\u3001\u30e6\u30cb\u30c3\u30c8\u81ea\u4f53\u304c\u767a\u884c\u3059\u308b\u898f\u5247\u3001\u624b\u9806\u3001\u304a\u3088\u3073\u30de\u30cb\u30e5\u30a2\u30eb\u3067\u3059\uff08\u8ca1\u52d9\u7ba1\u7406\u898f\u5247\u3001\u652f\u6255\u624b\u9806\u306a\u3069\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5951\u7d04\u57fa\u6e96:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u3089\u306f\u7b2c\u4e09\u8005\u3068\u7de0\u7d50\u3057\u305f\u6761\u4ef6\u304a\u3088\u3073\u5951\u7d04\u3067\u3059\uff08\u7279\u306b ODA \u307e\u305f\u306f\u56fd\u969b\u30ed\u30fc\u30f3\u306b\u3088\u3063\u3066\u8cc7\u91d1\u63d0\u4f9b\u3055\u308c\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u66f8\u9762\u306b\u3088\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u5b9f\u969b\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u9055\u3044\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3067\u660e\u78ba\u306b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_bao_cao_kiem_toan_tuan_thu_voi_cac_loai_bao_cao_khac\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4ed6\u306e\u7a2e\u985e\u306e\u30ec\u30dd\u30fc\u30c8\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3068\u8ca1\u52d9\u76e3\u67fb\u304a\u3088\u3073\u904b\u7528\u76e3\u67fb\u3092\u533a\u5225\u3059\u308b\u3053\u3068\u306f\u3001\u76ee\u7684\u3068\u7d50\u679c\u306b\u95a2\u3059\u308b\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_tai_chinh\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3068\u8ca1\u52d9\u76e3\u67fb\u5831\u544a\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3068\u8ca1\u52d9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3057\u3070\u3057\u3070\u4f75\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u76ee\u7684\u3068\u8a55\u4fa1\u7bc4\u56f2\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u30892\u7a2e\u985e\u306e\u5831\u544a\u66f8\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u305d\u308c\u305e\u308c\u306e\u76e3\u67fb\u306e\u771f\u306e\u4fa1\u5024\u3092\u7406\u89e3\u3057\u3001\u76e3\u67fb\u5168\u4f53\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u9075\u5b88\u3068\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u6b63\u6027\u30fb\u6b63\u78ba\u6027\u306e\u95a2\u4fc2\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u304a\u3088\u3073\u8ca1\u52d9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6982\u8981<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7279\u6027<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ca1\u52d9\u76e3\u67fb\u5831\u544a\u66f8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3084\u898f\u5236\u306e\u9075\u5b88\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u516c\u5e73\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3001\u793e\u5185\u898f\u5247\u3001\u5951\u7d04\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u57fa\u6e96\uff08VAS\/IFRS\uff09\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51fa\u529b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u3001\u7279\u5b9a\u3055\u308c\u305f\u9055\u53cd\u3001\u304a\u3088\u3073\u6539\u5584\u306e\u305f\u3081\u306e\u63a8\u5968\u4e8b\u9805\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u5927\u306a\u865a\u507d\u8a18\u8f09\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f71\u97ff\u3059\u308b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u5185\u90e8\u7d71\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u3001\u501f\u5165\u3001\u696d\u7e3e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u5305\u62ec\u7684\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u4e21\u65b9\u306e\u7a2e\u985e\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u304c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306e\u767a\u898b\u306f\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u767a\u884c\u898f\u5247\uff08\u653f\u4ee4123\u53f7\uff09\u3078\u306e\u9055\u53cd\u306f\u3001\u7d4c\u8cbb\u306e\u8a08\u4e0a\u3092\u5426\u8a8d\u3057\u3001\u5229\u76ca\u3092\u6b6a\u3081\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3068\u8ca1\u52d9\u8af8\u8868\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_hoat_dong\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3068\u904b\u7528\u76e3\u67fb\u5831\u544a\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u696d\u52d9\u306e\u7d4c\u6e08\u6027\u3001\u6709\u52b9\u6027\u3001\u52b9\u7387\u6027\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u4e00\u65b9\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u898f\u5247\u306e\u9075\u5b88\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u76ee\u7684\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u30892\u7a2e\u985e\u306e\u76e3\u67fb\u306f\u4e92\u3044\u306b\u88dc\u5b8c\u3057\u5408\u3046\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u975e\u52b9\u7387\u7684\u306a\u30d7\u30ed\u30bb\u30b9\uff08\u696d\u52d9\u76e3\u67fb\uff09\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u78ba\u7acb\u3055\u308c\u305f\u624b\u9806\uff08\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\uff09\u306e\u9075\u5b88\u306b\u8d77\u56e0\u3057\u307e\u3059\u3002\u5404\u76e3\u67fb\u306e\u7a2e\u985e\u3092\u9069\u5207\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bao_cao_kiem_toan_tuan_thu_chuyen_nghiep_theo_chuan_VSA\"><\/span><b>\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u5c02\u9580\u7684\u306a VSA \u6a19\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96 (VSA) \u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3057\u3001\u76e3\u67fb\u610f\u898b\u306e\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_va_thiet_lap_tieu_chi_kiem_toan\"><\/span><b>\u76e3\u67fb\u57fa\u6e96\u3092\u8a08\u753b\u3057\u3001\u78ba\u7acb\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u5177\u4f53\u7684\u306a\u76ee\u7684\u3001\u76e3\u67fb\u306e\u7bc4\u56f2\u3001\u305d\u3057\u3066\u7279\u306b\u9069\u7528\u3055\u308c\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u57fa\u6e96\u3092\u5b9a\u7fa9\u3059\u308b\u8a73\u7d30\u306a\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u95a2\u9023\u3059\u308b\u6cd5\u7684\u6587\u66f8\u3084\u793e\u5185\u898f\u5247\u3092\u5fb9\u5e95\u7684\u306b\u8abf\u67fb\u3057\u307e\u3059\u3002\u8a08\u753b\u6bb5\u968e\u304b\u3089\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u53d6\u5f15\u3084\u6b63\u5f53\u306a\u8acb\u6c42\u66f8\u306e\u306a\u3044\u8cbb\u7528\u3068\u3044\u3063\u305f\u91cd\u8981\u306a\u9818\u57df\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u7dbf\u5bc6\u306a\u6e96\u5099\u304c\u3001\u6700\u7d42\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u54c1\u8cea\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_bang_chung_va_thuc_hien_thu_nghiem_tuan_thu\"><\/span><b>\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8a08\u753b\u6bb5\u968e\u306b\u7d9a\u304d\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u5b9f\u884c\u6bb5\u968e\u306b\u5165\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76e3\u67fb\u7d50\u679c\u306e\u8cea\u3092\u5de6\u53f3\u3059\u308b\u91cd\u8981\u306a\u6bb5\u968e\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u8a18\u9332\u3001\u6587\u66f8\u3001\u9069\u5207\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c6\u30b9\u30c8\u624b\u6cd5\u3092\u901a\u3058\u3066\u3001\u76e3\u67fb\u8a3c\u62e0\u3092\u76f4\u63a5\u53ce\u96c6\u30fb\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u7d50\u679c\u306f\u3001\u76e3\u67fb\u7d50\u679c\u306e\u7279\u5b9a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u306e\u8a55\u4fa1\u3001\u305d\u3057\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4e2d\u6838\u3068\u306a\u308b\u5185\u5bb9\u306e\u7b56\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_4261\" aria-describedby=\"caption-attachment-4261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4261\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA.jpg\" alt=\"Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p theo chu\u1ea9n VSA\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4261\" class=\"wp-caption-text\">\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u5c02\u9580\u7684\u306a VSA \u6a19\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u5927\u898f\u6a21\u307e\u305f\u306f\u8907\u96d1\u306a\u7d4c\u6e08\u53d6\u5f15\u306b\u306f\u7279\u306b\u6ce8\u610f\u3092\u6255\u3044\u3001\u3042\u3089\u3086\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5074\u9762\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306e\u691c\u8a3c\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3068\u7a0e\u52d9\u7dcf\u5c40\u306e\u6700\u65b0\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u306e\u4e21\u65b9\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_phat_hien_va_hoan_thien_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u8abf\u67fb\u7d50\u679c\u3092\u8a55\u4fa1\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u6539\u5584\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u305f\u5f8c\u3001\u5404\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306e\u91cd\u5927\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u9055\u53cd\u306f\u3001\u6cd5\u4ee4\u9055\u53cd\u3001\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u3001\u307e\u305f\u306f\u898f\u5236\u3078\u306e\u4e0d\u9069\u5408\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a55\u4fa1\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u4eba\u306f\u76e3\u67fb\u610f\u898b\u3092\u8868\u660e\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3092\u6700\u7d42\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u30a8\u30e9\u30fc\u3092\u7279\u5b9a\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u5b9f\u884c\u53ef\u80fd\u306a\u662f\u6b63\u7b56\u3092\u63d0\u6848\u3059\u308b\u30d0\u30e9\u30f3\u30b9\u304c\u53d6\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3059\u3079\u3066\u306e\u767a\u898b\u4e8b\u9805\u306f\u3001\u305d\u306e\u8aac\u5f97\u529b\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u5177\u4f53\u7684\u306a\u76e3\u67fb\u8a3c\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_va_cau_truc_bat_buoc_cua_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u4e2d\u6838\u3068\u306a\u308b\u5185\u5bb9\u3068\u5fc5\u8981\u306a\u69cb\u9020\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u6b63\u3057\u3044\u4e2d\u6838\u30b3\u30f3\u30c6\u30f3\u30c4\u3067\u69cb\u6210\u3055\u308c\u3001\u76e3\u67fb\u5b9f\u52d9\u304a\u3088\u3073\u95a2\u9023\u57fa\u6e96\u306b\u5f93\u3063\u305f\u6a19\u6e96\u7684\u306a\u69cb\u6210\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u771f\u306b\u4fa1\u5024\u3042\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u660e\u78ba\u304b\u3064\u5305\u62ec\u7684\u306a\u69cb\u6210\u306f\u3001\u76e3\u67fb\u4eba\u304c\u5ba2\u89b3\u7684\u304b\u3064\u5c02\u9580\u7684\u306b\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u9663\u3084\u898f\u5236\u5f53\u5c40\u304c\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3057\u3084\u3059\u304f\u3057\u307e\u3059\u3002\u6b21\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u6a19\u6e96\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306b\u5fc5\u9808\u306e\u69cb\u6210\u3068\u4e3b\u8981\u306a\u8981\u4ef6\u306b\u3064\u3044\u3066\u6982\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_tieu_chuan_cua_bao_cao\"><\/span><b>\u6a19\u6e96\u7684\u306a\u30ec\u30dd\u30fc\u30c8\u69cb\u9020<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u5b9f\u8df5\u3068\u95a2\u9023\u57fa\u6e96\u306b\u3088\u308c\u3070\u3001\u6a19\u6e96\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306b\u306f\u901a\u5e38\u3001\u6b21\u306e\u4e3b\u8981\u306a\u30bb\u30af\u30b7\u30e7\u30f3\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_mo_dau\"><\/span><b>\u5c0e\u5165<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u3001\u76e3\u67fb\u7bc4\u56f2\u3001\u76e3\u67fb\u76ee\u7684\u3001\u9069\u7528\u3055\u308c\u308b\u76e3\u67fb\u57fa\u6e96\uff08\u4f8b\uff1a2015\u5e74\u4f1a\u8a08\u6cd5\u30012014\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u3001\u305d\u306e\u4ed6\u306e\u898f\u5236\u306e\u9069\u7528\uff09\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u5e8f\u8ad6\u3067\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u4f01\u696d\u306e\u7d4c\u55b6\u9663\u306e\u6cd5\u4ee4\u9075\u5b88\u306b\u95a2\u3059\u308b\u8cac\u4efb\u3001\u304a\u3088\u3073\u76e3\u67fb\u4eba\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u8cac\u4efb\u3092\u5b9a\u7fa9\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_kiem_toan\"><\/span><b>\u76e3\u67fb\u610f\u898b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6700\u3082\u91cd\u8981\u306a\u90e8\u5206\u3067\u3042\u308a\u3001\u76e3\u67fb\u4eba\u306f\u3053\u3053\u3067\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ec\u30d9\u30eb\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u3092\u5c0e\u304d\u51fa\u3057\u307e\u3059\u3002\u76e3\u67fb\u610f\u898b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7121\u9650\u5b9a\u610f\u898b:<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u30e6\u30cb\u30c3\u30c8\u306f\u3059\u3079\u3066\u306e\u4e3b\u8981\u306a\u898f\u5236\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9650\u5b9a\u7684\u610f\u898b:<\/b><span style=\"font-weight: 400;\"> \u660e\u78ba\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u7279\u5b9a\u306e\u554f\u984c\u3092\u9664\u304d\u3001\u30e6\u30cb\u30c3\u30c8\u306f\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53cd\u5bfe\u610f\u898b:<\/b><span style=\"font-weight: 400;\"> \u4e0d\u9075\u5b88\u306e\u30ec\u30d9\u30eb\u306f\u6df1\u523b\u304b\u3064\u5e83\u7bc4\u56f2\u306b\u53ca\u3093\u3067\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u610f\u898b\u306e\u514d\u8cac\u4e8b\u9805\uff1a<\/b><span style=\"font-weight: 400;\"> \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308b\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phat_hien_va_kien_nghi\"><\/span><b>\u8abf\u67fb\u7d50\u679c\u3068\u63a8\u5968\u4e8b\u9805<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b\u4e0d\u9075\u5b88\u307e\u305f\u306f\u6b20\u9665\u306e\u5404\u4e8b\u4f8b\u3092\u8a73\u7d30\u306b\u8a18\u8ff0\u3057\u307e\u3059\u3002\u5404\u6307\u6458\u4e8b\u9805\u306b\u306f\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8a73\u7d30\u306a\u8aac\u660e:<\/b><span style=\"font-weight: 400;\"> \u9055\u53cd\u307e\u305f\u306f\u4e0d\u4f5c\u70ba\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\uff08\u5b9a\u671f\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u306a\u304b\u3063\u305f\u306a\u3069\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u57fa\u6e96\uff08\u57fa\u6e96\uff09:<\/b><span style=\"font-weight: 400;\"> \u9055\u53cd\u3057\u305f\u6cd5\u5f8b\u6587\u66f8\u307e\u305f\u306f\u898f\u5236\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5f71\u97ff\u3059\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> \u6cd5\u7684\u30ea\u30b9\u30af\u304a\u3088\u3073\u8ca1\u52d9\u30ea\u30b9\u30af\uff08\u4f8b\uff1a\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u57fa\u3065\u304f\u7a0e\u91d1\u6ede\u7d0d\u304a\u3088\u3073\u884c\u653f\u7f70\u306e\u30ea\u30b9\u30af\uff09\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u6848\u3055\u308c\u305f\u89e3\u6c7a\u7b56:<\/b><span style=\"font-weight: 400;\"> \u53d6\u7de0\u5f79\u4f1a\u306b\u5177\u4f53\u7684\u306a\u5bfe\u7b56\u3092\u63d0\u6848\u3059\u308b\uff08\u4f8b\uff1a\u65b0\u305f\u306a\u5185\u90e8\u7d71\u5236\u624b\u9806\u306e\u767a\u884c\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u8abf\u6574\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_khach_quan_va_chuyen_nghiep\"><\/span><b>\u5ba2\u89b3\u6027\u3068\u5c02\u9580\u6027\u306e\u8981\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5ba2\u89b3\u7684\u304b\u3064\u72ec\u7acb\u6027\u3092\u4fdd\u3061\u3001\u771f\u6b63\u306a\u76e3\u67fb\u8a3c\u62e0\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u76e3\u67fb\u4eba\u306f\u4e3b\u89b3\u7684\u306a\u5224\u65ad\u3092\u4e0b\u3059\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u5177\u4f53\u7684\u306a\u6cd5\u5f8b\u3001\u901a\u9054\u3001\u898f\u5236\u306b\u57fa\u3065\u3044\u3066\u8a55\u4fa1\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7ba1\u7406\u8005\u3068\u5f53\u5c40\u306e\u53cc\u65b9\u306b\u3068\u3063\u3066\u660e\u78ba\u3067\u5206\u304b\u308a\u3084\u3059\u3044\u6a19\u6e96\u7684\u8a00\u8a9e\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u5c02\u9580\u6027\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306b\u5fc5\u8981\u306a\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u306e\u6cd5\u7684\u59a5\u5f53\u6027\u304c\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\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>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6210\u719f\u5ea6\u3068\u898f\u5f8b\u3092\u53cd\u6620\u3057\u307e\u3059\u3002\u6cd5\u4ee4\u304a\u3088\u3073\u4f1a\u8a08\u898f\u5247\u306e\u9075\u5b88\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5f37\u5316\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u304a\u3088\u3073\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u6027\u306f\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u3001\u4e8b\u696d\u306e\u5b89\u5b9a\u7684\u304b\u3064\u6301\u7d9a\u7684\u306a\u767a\u5c55\u3092\u652f\u3048\u307e\u3059\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u7d4c\u9a13\u3068\u6df1\u3044\u77e5\u8b58\u306b\u57fa\u3065\u304d\u3001\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3067\u304d\u308b\u3001\u5c02\u9580\u7684\u3067\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u304a\u63a2\u3057\u306a\u3089\u3001MAN \u2013 Master Accountant Network\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u79c1\u305f\u3061\u306f\u3001\u5305\u62ec\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u304a\u3088\u3073\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5c3d\u529b\u3057\u3001\u6cd5\u4ee4\u9075\u5b88\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u898f\u5236\u306e\u7bc4\u56f2\u5185\u3067\u696d\u52d9\u52b9\u7387\u3092\u6700\u9069\u5316\u3059\u308b\u304a\u624b\u4f1d\u3044\u3092\u3044\u305f\u3057\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u306b\u3088\u3063\u3066\u4e8b\u696d\u4fa1\u5024\u304c\u640d\u306a\u308f\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u4eca\u65e5\u304b\u3089\u884c\u52d5\u3092\u8d77\u3053\u3057\u3001\u5c06\u6765\u306b\u5411\u3051\u305f\u78ba\u56fa\u305f\u308b\u57fa\u76e4\u3092\u7bc9\u304d\u307e\u3057\u3087\u3046\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>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance Audit Report) kh\u00f4ng ch\u1ec9 l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 c\u1ed5 \u0111\u00f4ng. Trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, t\u1eeb Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, vi\u1ec7c \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 tr\u1edf n\u00ean \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. M\u1ecdi sai s\u00f3t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t n\u1eb7ng, th\u1eadm ch\u00ed r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn v\u00e0 n\u0103ng l\u1ef1c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4257,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4256","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=4256"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4256\/revisions"}],"predecessor-version":[{"id":4560,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4256\/revisions\/4560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4257"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}