{"id":4357,"date":"2025-12-30T03:08:07","date_gmt":"2025-12-30T10:08:07","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4357"},"modified":"2025-12-30T03:08:07","modified_gmt":"2025-12-30T10:08:07","slug":"kiem-toan-nganh-san-xuat","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/","title":{"rendered":"\u88fd\u9020\u696d\u76e3\u67fb: \u30b3\u30b9\u30c8\u3068\u4fa1\u683c\u7ba1\u7406\u306e\u305f\u3081\u306e\u52b9\u679c\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u88fd\u9020\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u516c\u6b63\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u7279\u306b\u751f\u7523\u30b3\u30b9\u30c8\u3084\u5728\u5eab\u3068\u3044\u3063\u305f\u8907\u96d1\u306a\u9805\u76ee\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u304c\u4e16\u754c\u306e\u300c\u5de5\u5834\u300d\u3068\u306a\u308a\u3064\u3064\u3042\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u306f\u3001\u4f01\u696d\u304c\u6301\u7d9a\u53ef\u80fd\u306a\u6295\u8cc7\u3092\u8a98\u81f4\u3059\u308b\u305f\u3081\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306b\u3088\u308b\u3068 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u4f01\u696d\u306f\u3001\u5e74\u6b21\u76e3\u67fb\u306e\u5b9f\u65bd\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d4c\u55b6\u8005\u306f\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u629c\u3051\u7a74\u3092\u7279\u5b9a\u3057\u3001\u4e0d\u6b63\u306a\u8cbb\u7528\u914d\u8ce6\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7a0e\u52d9\u76e3\u67fb\u306e\u8a3c\u62e0\u3068\u3057\u3066\u3001\u88fd\u9020\u696d\u304b\u3089\u5fb4\u53ce\u3055\u308c\u308b\u6ede\u7d0d\u7a0e\u984d\u306e40%\u306f\u3001\u8cbb\u7528\u306b\u95a2\u3059\u308b\u8aa4\u308a\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_nganh_san_xuat\" >\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/#Doanh_nghiep_san_xuat_nho_co_bat_buoc_kiem_toan_khong\" >\u4e2d\u5c0f\u88fd\u9020\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/#Thoi_diem_nao_thich_hop_de_bat_dau_chuan_bi_kiem_toan\" >\u76e3\u67fb\u306e\u6e96\u5099\u3092\u59cb\u3081\u308b\u9069\u5207\u306a\u6642\u671f\u306f\u3044\u3064\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/#Chi_phi_kiem_toan_nganh_san_xuat_duoc_tinh_ra_sao\" >\u88fd\u9020\u696d\u306e\u76e3\u67fb\u30b3\u30b9\u30c8\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/#Kiem_toan_nganh_san_xuat_co_kiem_tra_chi_tiet_gia_thanh_san_pham_khong\" >\u88fd\u9020\u696d\u306e\u76e3\u67fb\u3067\u306f\u3001\u88fd\u54c1\u30b3\u30b9\u30c8\u306e\u8a73\u7d30\u306a\u8abf\u67fb\u304c\u542b\u307e\u308c\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-san-xuat\/#Doanh_nghiep_can_chuan_bi_nhung_ho_so_gi_khi_kiem_toan_nganh_san_xuat\" >\u88fd\u9020\u696d\u3067\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_cua_kiem_toan_nganh_san_xuat\"><\/span><b>\u88fd\u9020\u696d\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6280\u8853\u7684\u306a\u8a73\u7d30\u306b\u5165\u308b\u524d\u306b\u3001\u88fd\u9020\u696d\u76e3\u67fb\u306e\u6700\u7d42\u76ee\u6a19\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5546\u696d\u3068\u306f\u7570\u306a\u308a\u3001\u88fd\u9020\u696d\u306f\u539f\u6750\u6599\u306e\u8abf\u9054\u304b\u3089\u5b8c\u6210\u54c1\u306e\u88fd\u9020\u307e\u3067\u3001\u9589\u3058\u305f\u30b5\u30a4\u30af\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4359\" aria-describedby=\"caption-attachment-4359\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4359\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat.jpg\" alt=\"M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a ki\u1ec3m to\u00e1n ng\u00e0nh s\u1ea3n xu\u1ea5t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4359\" class=\"wp-caption-text\">\u88fd\u9020\u696d\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_thanh_san_pham_chinh_xac\"><\/span><b>\u88fd\u54c1\u306e\u6b63\u78ba\u306a\u30b3\u30b9\u30c8\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u30b3\u30b9\u30c8\u96c6\u8a08\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u6280\u8853\u57fa\u6e96\u3068\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u3092\u6bd4\u8f03\u3057\u3001\u6d88\u8cbb\u306b\u304a\u3051\u308b\u4e0d\u898f\u5247\u6027\u3092\u691c\u51fa\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4eba\u4ef6\u8cbb\u3068\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u3082\u8a55\u4fa1\u3057\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u4e00\u8cab\u3057\u3066\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_va_danh_gia_hang_ton_kho\"><\/span><b>\u5728\u5eab\u7ba1\u7406\u3068\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u306b\u304a\u3044\u3066\u3001\u5728\u5eab\u306f\u901a\u5e38\u3001\u7dcf\u8cc7\u7523\u306e\u6700\u5927\u306e\u5272\u5408\u3092\u5360\u3081\u307e\u3059\u3002\u88fd\u9020\u76e3\u67fb\u306f\u3001\u5b9f\u5730\u68da\u5378\u3092\u901a\u3058\u3066\u539f\u6750\u6599\u3068\u4ed5\u639b\u54c1\u306e\u5b58\u5728\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001VAS 02\u306b\u5f93\u3063\u3066\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3001\u8cc7\u7523\u306e\u904e\u5927\u8a55\u4fa1\u3092\u9632\u3050\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_chuan_muc_ap_dung_trong_kiem_toan_nganh_san_xuat\"><\/span><b>\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u54c1\u8cea\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u88fd\u9020\u76e3\u67fb\u306f\u53b3\u683c\u306a\u6cd5\u7684\u898f\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u6750\u6599\u30c7\u30fc\u30bf\u306e\u4e0d\u4e00\u81f4\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u57fa\u6e96\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u8abf\u6574<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u88fd\u9020\u696d\u5411\u3051\u6ce8\u610f\u4e8b\u9805<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u4e00\u822c\u898f\u5247<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d44\u7e54<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u6307\u793a\uff08621\u3001622\u3001627\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VSA\u30b7\u30b9\u30c6\u30e0\uff08VSA 315\u3001330\u3001500\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u76e3\u67fb\u57fa\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u8a3c\u62e0\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u57fa\u6e96VAS 02<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u5eab<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u539f\u4fa1\u3068\u5f15\u5f53\u91d1\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u898f\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u76e3\u67fb\u4eba\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308b\u6b63\u78ba\u306a\u898b\u89e3\u3092\u5f62\u6210\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4f01\u696d\u304cFIFO\u306a\u3069\u306e\u9069\u5207\u306a\u4fa1\u683c\u8a2d\u5b9a\u65b9\u6cd5\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u88fd\u9020\u696d\u306e\u76e3\u67fb\u7d50\u679c\u306f\u53ce\u76ca\u6027\u3092\u4e0d\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u7a0e\u52d9\u51e6\u7406\u306b\u304a\u3044\u3066\u6df1\u523b\u306a\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_nganh_san_xuat_chi_tiet\"><\/span><b>\u88fd\u9020\u696d\u5411\u3051\u306e\u8a73\u7d30\u306a\u76e3\u67fb\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9069\u5207\u306b\u69cb\u6210\u3055\u308c\u305f\u88fd\u9020\u76e3\u67fb\u306f\u3001\u901a\u5e38\u3001\u8a08\u753b\u3001\u5b9f\u884c\u3001\u5b8c\u4e86\u3068\u3044\u30463\u3064\u306e\u4e3b\u8981\u306a\u30d5\u30a7\u30fc\u30ba\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002\u5404\u30d5\u30a7\u30fc\u30ba\u306f\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u610f\u898b\u3092\u5f62\u6210\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4361\" aria-describedby=\"caption-attachment-4361\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4361\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n ng\u00e0nh s\u1ea3n xu\u1ea5t chi ti\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4361\" class=\"wp-caption-text\">\u88fd\u9020\u696d\u5411\u3051\u306e\u8a73\u7d30\u306a\u76e3\u67fb\u624b\u9806\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_danh_gia_rui_ro\"><\/span><b>\u8a08\u753b\u3068\u30ea\u30b9\u30af\u8a55\u4fa1\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u30e6\u30cb\u30c3\u30c8\u306e\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u306e\u8a73\u7d30\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u96fb\u5b50\u6a5f\u5668\u5de5\u5834\u306f\u98df\u54c1\u5de5\u5834\u3088\u308a\u3082\u88fd\u54c1\u306e\u9673\u8150\u5316\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u88fd\u9020\u76e3\u67fb\u3067\u306f\u3001\u76f4\u63a5\u6750\u6599\u8cbb\uff08621\uff09\u306a\u3069\u306e\u9805\u76ee\u306e\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nghiem_kiem_soat_Test_of_Controls\"><\/span><b>\u5236\u5fa1\u306e\u30c6\u30b9\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u5de5\u5834\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u751f\u7523\u6307\u56f3\u66f8\u3084\u8cc7\u6750\u767a\u6ce8\u66f8\u306e\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306e\u78ba\u8a8d\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u88fd\u9020\u76e3\u67fb\u3067\u306f\u3001\u4e0d\u6b63\u884c\u70ba\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u5009\u5eab\u90e8\u9580\u3068\u539f\u4fa1\u8a08\u7b97\u90e8\u9580\u306e\u8cac\u4efb\u5206\u62c5\u3082\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nghiem_co_ban_Substantive_Procedures\"><\/span><b>\u5b9f\u4f53\u624b\u7d9a\u304d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u88fd\u9020\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u4e2d\u3067\u6700\u3082\u6642\u9593\u306e\u304b\u304b\u308b\u6bb5\u968e\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\uff0f\u58f2\u4e0a\u9ad8\u6bd4\u7387\u3092\u671f\u9593\u9593\u3067\u6bd4\u8f03\u5206\u6790\u3057\u3001\u7570\u5e38\u306a\u5909\u52d5\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u9069\u5207\u306a\u671f\u9593\u306b\u304a\u3051\u308b\u6b63\u78ba\u306a\u8a18\u9332\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4ed5\u5165\u8acb\u6c42\u66f8\u3068\u7de0\u3081\u65e5\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u691c\u67fb\u624b\u9806\u3082\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_san_xuat_va_gia_thanh_%E2%80%93_%E2%80%9CTrai_tim%E2%80%9D_cua_kiem_toan_nganh_san_xuat\"><\/span><b>\u30b3\u30b9\u30c8\u3068\u4fa1\u683c\u306e\u76e3\u67fb \u2013 \u88fd\u9020\u76e3\u67fb\u306e\u300c\u4e2d\u5fc3\u300d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u751f\u7523\u30b3\u30b9\u30c8\u306f\u8907\u96d1\u306a\u8981\u7d20\u3067\u3042\u308b\u305f\u3081\u3001\u76e3\u67fb\u4eba\u306f\u7ba1\u7406\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002\u30b3\u30b9\u30c8\u306e\u69cb\u6210\u8981\u7d20\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u5229\u76ca\u6700\u9069\u5316\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_nguyen_vat_lieu_truc_tiep_NVLTT\"><\/span><b>\u76f4\u63a5\u6750\u6599\u8cbb\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u5b9f\u969b\u306e\u6750\u6599\u6d88\u8cbb\u57fa\u6e96\u3068\u306e\u6bd4\u8f03\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u5b9f\u969b\u306e\u4f7f\u7528\u91cf\u304c\u57fa\u6e96\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u7121\u99c4\u3092\u7591\u3046\u3067\u3057\u3087\u3046\u3002\u901a\u9054200\u53f7\u306b\u3088\u308c\u3070\u3001\u57fa\u6e96\u3092\u8d85\u3048\u305f\u8cbb\u7528\u306f\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u3081\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u671f\u306e\u8cbb\u7528\u306b\u76f4\u63a5\u632f\u308a\u66ff\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_nhan_cong_truc_tiep\"><\/span><b>\u76f4\u63a5\u52b4\u52d9\u8cbb\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u5f93\u696d\u54e1\u306e\u30bf\u30a4\u30e0\u30b7\u30fc\u30c8\u3001\u8cc3\u91d1\u7387\u3001\u7d66\u4e0e\u63a7\u9664\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002\u88fd\u9020\u696d\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u8cc3\u91d1\u306e\u6b63\u3057\u3044\u53d7\u53d6\u4eba\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u88fd\u9020\u73fe\u5834\u306e\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304c\u4e8b\u52d9\u7ba1\u7406\u30b9\u30bf\u30c3\u30d5\u306e\u7d66\u4e0e\u3068\u6df7\u540c\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_san_xuat_chung_va_san_pham_do_dang\"><\/span><b>\u88fd\u9020\u9593\u63a5\u8cbb\u304a\u3088\u3073\u4ed5\u639b\u54c1\u8cbb\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u88fd\u9020\u539f\u4fa1\uff08627\uff09\u306b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u96fb\u6c17\u4ee3\u3001\u6c34\u9053\u4ee3\u3001\u88dc\u52a9\u6750\u6599\u8cbb\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u88fd\u9020\u696d\u306e\u76e3\u67fb\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u304c\u5404\u88fd\u54c1\u30bf\u30a4\u30d7\u306b\u3069\u306e\u3088\u3046\u306b\u914d\u5206\u3055\u308c\u3066\u3044\u308b\u304b\u306e\u8abf\u67fb\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u4ed5\u639b\u54c1\u306e\u8a55\u4fa1\u3082\u3001\u30c7\u30fc\u30bf\u6539\u3056\u3093\u306e\u5371\u967a\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u5fb9\u5e95\u7684\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thuong_gap_trong_kiem_toan_nganh_san_xuat_va_giai_phap\"><\/span><b>\u88fd\u9020\u696d\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u89e3\u6c7a\u7b56\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u306e\u7d4c\u9a13\u306b\u57fa\u3065\u304f\u3068\u3001\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u306f\u591a\u304f\u306e\u5834\u5408\u975e\u5e38\u306b\u7279\u6b8a\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u89e3\u6c7a\u7b56\u3092\u8b1b\u3058\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u7a4d\u6975\u7684\u306b\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4360\" aria-describedby=\"caption-attachment-4360\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4360\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong ki\u1ec3m to\u00e1n ng\u00e0nh s\u1ea3n xu\u1ea5t v\u00e0 gi\u1ea3i ph\u00e1p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4360\" class=\"wp-caption-text\">\u88fd\u9020\u696d\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3068\u89e3\u6c7a\u7b56\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5728\u5eab\u4fa1\u5024\u30ea\u30b9\u30af:<\/b><span style=\"font-weight: 400;\"> \u4f01\u696d\u306f\u3001\u6b20\u9665\u54c1\u3084\u5ec3\u756a\u54c1\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u304c\u3061\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b3\u30b9\u30c8\u914d\u5206\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af:<\/b><span style=\"font-weight: 400;\"> \u5e74\u3054\u3068\u306b\u4e00\u8cab\u6027\u306e\u306a\u3044\u914d\u5206\u57fa\u6e96\u3092\u4f7f\u7528\u3059\u308b\u3068\u3001\u4eba\u70ba\u7684\u306a\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b3\u30b9\u30c8\u8cc7\u672c\u5316\u306e\u30ea\u30b9\u30af:<\/b><span style=\"font-weight: 400;\"> \u67b6\u7a7a\u306e\u640d\u5931\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u3001\u5927\u898f\u6a21\u306a\u4fee\u7e55\u8cbb\u7528\u3068\u56fa\u5b9a\u8cc7\u7523\u306e\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3092\u6df7\u540c\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u4f01\u696d\u5411\u3051\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u63d0\u6848:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ERP \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u751f\u7523\u304a\u3088\u3073\u5728\u5eab\u30c7\u30fc\u30bf\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u8ffd\u8de1\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e74\u5ea6\u672b\u306e\u307f\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u56db\u534a\u671f\u3054\u3068\u306b\u5b9a\u671f\u7684\u306b\u5728\u5eab\u30c1\u30a7\u30c3\u30af\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u5927\u9650\u306e\u5ba2\u89b3\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u5c02\u9580\u7684\u306a\u88fd\u9020\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\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;\">\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u5358\u306b\u6570\u5b57\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u30d7\u30ed\u30bb\u30b9\u6700\u9069\u5316\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002\u9069\u5207\u306b\u5b9f\u65bd\u3055\u308c\u305f\u76e3\u67fb\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u4f01\u696d\u306b\u81ea\u4fe1\u3092\u4e0e\u3048\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u4f01\u696d\u304c\u56fd\u969b\u5c55\u958b\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u91cd\u8981\u306a\u300c\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b3\u30b9\u30c8\u7ba1\u7406\u306b\u304a\u56f0\u308a\u306e\u65b9\u306f\u3001MAN \u2013 Master Accountant Network\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u88fd\u9020\u696d\u5411\u3051\u76e3\u67fb\u30fb\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u5c02\u9580\u5bb6\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3068\u3057\u3066\u3001\u696d\u754c\u3092\u30ea\u30fc\u30c9\u3057\u3066\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u6cd5\u306b\u7cbe\u901a\u3057\u305f\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u304a\u5ba2\u69d8\u306e\u898f\u5236\u9075\u5b88\u3068\u6301\u7d9a\u7684\u306a\u6210\u9577\u306e\u5b9f\u73fe\u3092\u304a\u624b\u4f1d\u3044\u3044\u305f\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>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_nganh_san_xuat\"><\/span><b>\u88fd\u9020\u696d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_san_xuat_nho_co_bat_buoc_kiem_toan_khong\"><\/span>\u4e2d\u5c0f\u88fd\u9020\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u88fd\u9020\u76e3\u67fb\u306f\u3001\u9280\u884c\u878d\u8cc7\u3092\u7533\u8acb\u3059\u308b\u3068\u304d\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u52d9\u80fd\u529b\u3092\u8a3c\u660e\u3059\u308b\u3068\u304d\u306b\u91cd\u8981\u306a\u6587\u66f8\u3068\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_nao_thich_hop_de_bat_dau_chuan_bi_kiem_toan\"><\/span>\u76e3\u67fb\u306e\u6e96\u5099\u3092\u59cb\u3081\u308b\u9069\u5207\u306a\u6642\u671f\u306f\u3044\u3064\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f01\u696d\u306f\u3001\u7279\u306b\u66f8\u985e\u306e\u78ba\u8a8d\u3068\u5b9f\u5728\u5eab\u6570\u306e\u78ba\u5b9a\u306b\u5411\u3051\u3066\u300111\u6708\u306b\u6e96\u5099\u3092\u59cb\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_nganh_san_xuat_duoc_tinh_ra_sao\"><\/span>\u88fd\u9020\u696d\u306e\u76e3\u67fb\u30b3\u30b9\u30c8\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u901a\u5e38\u3001\u53ce\u76ca\u306e\u898f\u6a21\u3068\u88fd\u54c1\u539f\u4fa1\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u306e\u8907\u96d1\u3055\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_nganh_san_xuat_co_kiem_tra_chi_tiet_gia_thanh_san_pham_khong\"><\/span>\u88fd\u9020\u696d\u306e\u76e3\u67fb\u3067\u306f\u3001\u88fd\u54c1\u30b3\u30b9\u30c8\u306e\u8a73\u7d30\u306a\u8abf\u67fb\u304c\u542b\u307e\u308c\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u3002\u76e3\u67fb\u4eba\u306f\u3001\u539f\u4fa1\u8a08\u7b97\u65b9\u6cd5\u3001\u6750\u6599\u6d88\u8cbb\u57fa\u6e96\u3001\u4e00\u822c\u7684\u306a\u88fd\u9020\u9593\u63a5\u8cbb\u3001\u304a\u3088\u3073\u30b3\u30b9\u30c8\u914d\u5206\u3092\u691c\u8a3c\u3057\u3001\u6570\u5b57\u304c\u6b63\u78ba\u306b\u73fe\u5b9f\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_nhung_ho_so_gi_khi_kiem_toan_nganh_san_xuat\"><\/span>\u88fd\u9020\u696d\u3067\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f01\u696d\u306f\u3001\u751f\u7523\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u8a73\u7d30\u306a\u4f1a\u8a08\u8a18\u9332\u3001\u539f\u4fa1\u8a08\u7b97\u66f8\u3001\u5728\u5eab\u8a18\u9332\uff08\u6d41\u5165\u3001\u6d41\u51fa\u3001\u5728\u5eab\u30ec\u30d9\u30eb\uff09\u3001\u5728\u5eab\u6570\u30ec\u30dd\u30fc\u30c8\u3001\u8ca9\u58f2\u5951\u7d04\u66f8\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00e1p 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Qu\u00e1 tr\u00ecnh n\u00e0y t\u1eadp trung \u0111\u1eb7c bi\u1ec7t v\u00e0o c\u00e1c kho\u1ea3n m\u1ee5c ph\u1ee9c t\u1ea1p nh\u01b0 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 h\u00e0ng t\u1ed3n kho. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam tr\u1edf th\u00e0nh &#8220;c\u00f4ng x\u01b0\u1edfng&#8221; th\u1ebf gi\u1edbi, vi\u1ec7c minh b\u1ea1ch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p thu h\u00fat \u0111\u1ea7u t\u01b0 b\u1ec1n v\u1eefng. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 \u0111\u01a1n v\u1ecb ni\u00eam y\u1ebft l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m. Vi\u1ec7c n\u00e0y gi\u00fap [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4358,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4357","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\/4357","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=4357"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4357\/revisions"}],"predecessor-version":[{"id":4362,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4357\/revisions\/4362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4358"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}