{"id":4378,"date":"2025-12-31T02:27:06","date_gmt":"2025-12-31T09:27:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4378"},"modified":"2025-12-31T02:27:06","modified_gmt":"2025-12-31T09:27:06","slug":"kiem-toan-nganh-duoc-y-te","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/","title":{"rendered":"\u533b\u7642\u30fb\u88fd\u85ac\u696d\u754c\u306e\u76e3\u67fb\uff1a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u30ea\u30b9\u30af\u7ba1\u7406"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u56fd\u969b\u7684\u306a\u76e3\u67fb\u57fa\u6e96\u3068\u4fdd\u5065\u7701\u306e\u53b3\u683c\u306a\u6cd5\u7684\u898f\u5236\u3092\u53b3\u683c\u306b\u7d44\u307f\u5408\u308f\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u5c02\u9580\u5206\u91ce\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u533b\u85ac\u54c1\u304a\u3088\u3073\u533b\u7642\u7528\u54c1\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u898f\u5236\u306e\u5f37\u5316\u3068\u3044\u3046\u72b6\u6cc1\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/The-thao-Y-te\/Luat-Duoc-2016-309815.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u85ac\u5b66\u6cd5 2016<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-155-2018-ND-CP-sua-doi-quy-dinh-lien-quan-den-dieu-kien-kinh-doanh-thuoc-Bo-Y-te-399829.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4155\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u6cd5\u7684\u8981\u4ef6\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0 (QMS) \u306e\u6574\u5408\u6027\u3092\u8a55\u4fa1\u3057\u3001\u7814\u7a76\u3068\u751f\u7523\u3078\u306e\u5de8\u984d\u306e\u8cc7\u672c\u6295\u8cc7\u3092\u900f\u660e\u6027\u3092\u6301\u3063\u3066\u914d\u5206\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u30c4\u30fc\u30eb\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u533b\u85ac\u54c1\u306e\u5728\u5eab\u7ba1\u7406\u3084\u8ca9\u58f2\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u8aa4\u308a\u306f\u3001\u591a\u984d\u306e\u7a0e\u91d1\u306e\u7f70\u91d1\u3084\u6df1\u523b\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5f53\u5c40\u306b\u3088\u308b\u4e8b\u5f8c\u76e3\u67fb\u306b\u3088\u308b\u3068\u3001301\u793e\u4ee5\u4e0a\u306e\u88fd\u85ac\u4f1a\u793e\u304c\u88fd\u9020\u30d0\u30c3\u30c1\u8a18\u9332\u3068\u5e74\u5ea6\u672b\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u7167\u5408\u306b\u56f0\u96e3\u3092\u62b1\u3048\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u533b\u85ac\u54c1\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u76e3\u67fb\u306e\u6027\u8cea\u3068\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u8a55\u5224\u3092\u5b88\u308a\u3001GMP\u304a\u3088\u3073GDP\u57fa\u6e96\u3092\u6e80\u305f\u3059\u88fd\u54c1\u3092\u901a\u3058\u3066\u6d88\u8cbb\u8005\u306e\u5065\u5eb7\u3068\u5b89\u5168\u306e\u78ba\u4fdd\u306b\u8ca2\u732e\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<div 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>\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u79d1\u5b66\u4f1a\u8b70\u306e\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/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\/kiem-toan-nganh-duoc-y-te\/#Phan_loai_kiem_toan_nganh_duoc_pham_%E2%80%93_y_te\" >\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u5206\u985e\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\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_noi_bo_1st_Party_Audit\" >\u5185\u90e8\u76e3\u67fb\uff08\u7b2c\u4e00\u8005\u76e3\u67fb\uff09<\/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\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_ben_thu_hai_2nd_Party_Audit\" 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/#Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_nganh_duoc_%E2%80%93_y_te\" >\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u767a\u898b\u3055\u308c\u305f\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u3002<\/a><\/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\/kiem-toan-nganh-duoc-y-te\/#Ung_dung_cong_nghe_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te_hien_dai\" >\u73fe\u4ee3\u306e\u533b\u85ac\u54c1\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/#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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/#Cau_hoi_thuong_gap_ve_nganh_kiem_toan_duoc_%E2%80%93_y_te\" >\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/#Doanh_nghiep_duoc_moi_thanh_lap_co_can_kiem_toan_ngay_khong\" >\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u88fd\u85ac\u4f1a\u793e\u306f\u3059\u3050\u306b\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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/#Chi_phi_kiem_toan_nganh_duoc_%E2%80%93_y_te_thuong_la_bao_nhieu\" >\u88fd\u85ac\u696d\u754c\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u5178\u578b\u7684\u306a\u76e3\u67fb\u30b3\u30b9\u30c8\u306f\u3044\u304f\u3089\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_tuan_thu_GMP_khac_gi_so_voi_kiem_toan_tai_chinh_thong_thuong\" >GMP \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u901a\u5e38\u306e\u8ca1\u52d9\u76e3\u67fb\u3068\u3069\u3046\u9055\u3046\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_kiem_toan_nganh_duoc_%E2%80%93_y_te_lai_la_yeu_to_song_con\"><\/span><b>\u88fd\u85ac\u696d\u754c\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u304c\u306a\u305c\u91cd\u8981\u306a\u306e\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306f\u3001\u4eba\u547d\u306b\u76f4\u63a5\u95a2\u308f\u308a\u3001\u8907\u96d1\u306a\u6cd5\u7684\u898f\u5236\u4f53\u7cfb\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3068\u3044\u3046\u70b9\u3067\u7279\u7570\u306a\u696d\u754c\u3067\u3059\u3002\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u5bfe\u3059\u308b\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u5e02\u5834\u306e\u5909\u52d5\u3084\u653f\u7b56\u5909\u66f4\u306b\u5bfe\u3059\u308b\u5f37\u529b\u306a\u300c\u514d\u75ab\u30b7\u30b9\u30c6\u30e0\u300d\u3092\u69cb\u7bc9\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4382\" aria-describedby=\"caption-attachment-4382\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4382\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con.jpg\" alt=\"T\u1ea1i sao ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf l\u1ea1i l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4382\" class=\"wp-caption-text\">\u88fd\u85ac\u696d\u754c\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u304c\u306a\u305c\u91cd\u8981\u306a\u306e\u304b?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_cac_tieu_chuan_thuc_hanh_tot_GXP\"><\/span><b>\u9069\u6b63\u5b9f\u65bd\u57fa\u6e96 (GXP) \u3078\u306e\u6e96\u62e0\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">GMP\uff08\u9069\u6b63\u88fd\u9020\u57fa\u6e96\uff09\u3001GDP\uff08\u9069\u6b63\u6d41\u901a\u57fa\u6e96\uff09\u3001GLP\uff08\u9069\u6b63\u8a66\u9a13\u6240\u57fa\u6e96\uff09\u3068\u3044\u3063\u305f\u57fa\u6e96\u306f\u3001\u696d\u754c\u3067\u751f\u304d\u6b8b\u308b\u305f\u3081\u306e\u5fc5\u9808\u6761\u4ef6\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u5b9f\u969b\u306e\u696d\u52d9\u3068\u6a19\u6e96\u64cd\u4f5c\u624b\u9806\uff08SOP\uff09\u3068\u306e\u6574\u5408\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_rui_ro_tai_chinh_va_thue\"><\/span><b>\u8ca1\u52d9\u304a\u3088\u3073\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u88fd\u85ac\u696d\u754c\u3067\u306f\u3001\u5272\u5f15\u3001\u624b\u6570\u6599\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u95a2\u9023\u3067\u591a\u984d\u306e\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u76e3\u67fb\u304c\u306a\u3051\u308c\u3070\u3001\u6709\u52b9\u306a\u66f8\u985e\u306e\u4e0d\u8db3\u3084\u4e8b\u696d\u904b\u55b6\u3068\u306e\u95a2\u9023\u6027\u3092\u8a3c\u660e\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u7406\u7531\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u7a0e\u52d9\u7533\u544a\u306e\u969b\u306b\u3053\u308c\u3089\u306e\u8cbb\u7528\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Minh_bach_hoa_gia_thuoc_va_dau_thau\"><\/span><b>\u533b\u85ac\u54c1\u306e\u4fa1\u683c\u8a2d\u5b9a\u3068\u5165\u672d\u30d7\u30ed\u30bb\u30b9\u306e\u900f\u660e\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u516c\u7acb\u75c5\u9662\u306b\u304a\u3051\u308b\u533b\u85ac\u54c1\u306e\u96c6\u4e2d\u8abf\u9054\u5165\u672d\u306b\u53c2\u52a0\u3059\u308b\u56e3\u4f53\u306b\u3068\u3063\u3066\u3001\u76e3\u67fb\u306f\u58f2\u4e0a\u539f\u4fa1\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u305d\u306e\u8cc7\u683c\u304c\u6e05\u5ec9\u3067\u3042\u308a\u3001\u8abf\u9054\u6cd5\u306e\u900f\u660e\u6027\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_cac_quy_dinh_hien_hanh_lien_quan_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>\u95a2\u9023\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u73fe\u5728\u306e\u898f\u5236 <\/b><b>\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u6b63\u78ba\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u304a\u3088\u3073\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u304c\u4ee5\u4e0b\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u95a2\u9023\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u73fe\u884c\u898f\u5236\u306e\u8868<\/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>\u4e3b\u306a\u8abf\u6574<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u3078\u306e\u5f71\u97ff<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u533b\u85ac\u54c1\u6cd5\u7b2c105\/2016\/QH13\u53f7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u533b\u85ac\u54c1\u306e\u88fd\u9020\u3001\u53d6\u5f15\u3001\u8f38\u5165\u53ca\u3073\u8f38\u51fa\u306b\u95a2\u3059\u308b\u4e00\u822c\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u5408\u6cd5\u6027\u3092\u691c\u8a3c\u3059\u308b\u305f\u3081\u306e\u6839\u62e0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 20\/2017\/TT-BYT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7279\u5225\u7ba1\u7406\u85ac\u7269\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u7126\u70b9\u306f\u5728\u5eab\u3068\u4fdd\u7ba1\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 35\/2018\/TT-BYT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u533b\u85ac\u54c1\u306e\u9069\u6b63\u88fd\u9020\u57fa\u6e96\uff08GMP\uff09\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u3068\u54c1\u8cea\u306e\u76e3\u67fb\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5 2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3092\u76e3\u67fb\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u3084\u8acb\u6c42\u66f8\u9055\u53cd\u306b\u5bfe\u3057\u3066\u884c\u653f\u7f70\u3092\u8ab2\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6f5c\u5728\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u5206\u91ce\u306e\u76e3\u67fb\u306e\u4e3b\u306a\u4efb\u52d9\u306f\u3001\u5b9f\u969b\u306e\u30d3\u30b8\u30cd\u30b9\u6163\u884c\u3092\u95a2\u9023\u6587\u66f8\u3068\u6bd4\u8f03\u3057\u3001\u4f53\u7cfb\u7684\u306a\u4e0d\u6b63\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_trong_yeu_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u5206\u91ce<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5305\u62ec\u7684\u306a\u76e3\u67fb\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u6570\u5b57\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u533b\u7642\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u9685\u3005\u307e\u3067\u5fb9\u5e95\u7684\u306b\u8abf\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4379\" aria-describedby=\"caption-attachment-4379\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4379\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te.jpg\" alt=\"C\u00e1c l\u0129nh v\u1ef1c tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4379\" class=\"wp-caption-text\">\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u5206\u91ce<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_he_thong_quan_ly_chat_luong_QMS\"><\/span><b>\u54c1\u8cea\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\uff08QMS\uff09\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u88fd\u85ac\u30d3\u30b8\u30cd\u30b9\u306e\u300c\u5fc3\u81d3\u90e8\u300d\u3067\u3059\u3002\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u9038\u8131\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3057\u3001\u5909\u66f4\u3092\u3069\u306e\u3088\u3046\u306b\u7ba1\u7406\u3057\uff08\u5909\u66f4\u7ba1\u7406\uff09\u3001\u662f\u6b63\u63aa\u7f6e\u3068\u4e88\u9632\u63aa\u7f6e\uff08CAPA\uff09\u3092\u3069\u306e\u3088\u3046\u306b\u5b9f\u65bd\u3057\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u88fd\u9020\u4e0a\u306e\u6b20\u9665\u304c\u9069\u5207\u306b\u6587\u66f8\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u5927\u898f\u6a21\u306a\u88fd\u54c1\u56de\u53ce\u306e\u30ea\u30b9\u30af\u306f\u975e\u5e38\u306b\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_tri_ton_kho_va_han_dung\"><\/span><b>\u5728\u5eab\u304a\u3088\u3073\u6709\u52b9\u671f\u9650\u7ba1\u7406\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u533b\u85ac\u54c1\u306f\u53b3\u683c\u306a\u6709\u52b9\u671f\u9650\u306e\u3042\u308b\u5546\u54c1\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u4ee5\u4e0b\u306e\u70b9\u3092\u691c\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5eab\u5f15\u51fa\u65b9\u6cd5 (\u901a\u5e38\u306f FEFO (\u5148\u5165\u5148\u51fa))\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u671f\u9650\u304c\u8feb\u3063\u305f\u533b\u85ac\u54c1\u3084\u8fd4\u5374\u3055\u308c\u305f\u533b\u85ac\u54c1\u306e\u53d6\u308a\u6271\u3044\u624b\u9806\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u7ba1\u6761\u4ef6\uff08\u6e29\u5ea6\u3001\u6e7f\u5ea6\uff09\u306f GDP\/GSP \u8981\u4ef6\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_lieu_va_ho_so_lo\"><\/span><b>\u30d0\u30c3\u30c1\u6587\u66f8\u304a\u3088\u3073\u8a18\u9332\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u30d0\u30c3\u30c1\u8a18\u9332\u306f\u3001\u533b\u85ac\u54c1\u306e\u54c1\u8cea\u306b\u95a2\u3059\u308b\u6700\u9ad8\u306e\u6cd5\u7684\u8a3c\u62e0\u3067\u3059\u3002\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u3067\u306f\u3001\u539f\u6750\u6599\u306e\u91cf\u3001\u88fd\u9020\u4e2d\u306e\u640d\u5931\u3001\u305d\u3057\u3066\u5b8c\u6210\u54c1\u306e\u5728\u5eab\u91cf\u3092\u7dbf\u5bc6\u306b\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8aac\u660e\u306e\u3064\u304b\u306a\u3044\u4e0d\u4e00\u81f4\u306f\u3001\u8cc7\u7523\u306e\u640d\u5931\u3084\u4e0d\u6b63\u884c\u70ba\u306e\u30ea\u30b9\u30af\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_marketing_va_hoi_thao_khoa_hoc\"><\/span><b>\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u79d1\u5b66\u4f1a\u8b70\u306e\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u3067\u306f\u3001\u30bb\u30df\u30ca\u30fc\u3084\u533b\u85ac\u54c1\u767a\u8868\u4f1a\u306a\u3069\u306e\u79d1\u5b66\u30a4\u30d9\u30f3\u30c8\u304c\u983b\u7e41\u306b\u958b\u50ac\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u30b2\u30b9\u30c8\u30ea\u30b9\u30c8\u3001\u30a4\u30d9\u30f3\u30c8\u4f1a\u5834\u306e\u4fe1\u983c\u6027\u3001\u305d\u3057\u3066\u5e83\u544a\u8cbb\u306e\u4e0a\u9650\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u7167\u3089\u3057\u3066\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u304c\u59a5\u5f53\u304b\u3069\u3046\u304b\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_kiem_toan_nganh_duoc_pham_%E2%80%93_y_te\"><\/span><b>\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u5206\u985e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u76ee\u7684\u3068\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u4e3b\u4f53\u306b\u57fa\u3065\u3044\u3066\u3001\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u6b21\u306e\u4e00\u822c\u7684\u306a\u30bf\u30a4\u30d7\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4381\" aria-describedby=\"caption-attachment-4381\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4381\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te.jpg\" alt=\"Ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c ph\u1ea9m - y t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4381\" class=\"wp-caption-text\">\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u5206\u985e\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_1st_Party_Audit\"><\/span><b>\u5185\u90e8\u76e3\u67fb\uff08\u7b2c\u4e00\u8005\u76e3\u67fb\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u90e8\u9580\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u76ee\u7684\u306f\u3001\u72ec\u7acb\u3057\u305f\u691c\u67fb\u30c1\u30fc\u30e0\u3084\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u5230\u7740\u3059\u308b\u524d\u306b\u30a8\u30e9\u30fc\u3092\u691c\u51fa\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u6e96\u5099\u614b\u52e2\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u6d3b\u52d5\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u7d99\u7d9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ben_thu_hai_2nd_Party_Audit\"><\/span><b>\u7b2c\u4e8c\u8005\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u591a\u56fd\u7c4d\u88fd\u85ac\u4f01\u696d\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u5951\u7d04\u88fd\u9020\u5de5\u5834\u3092\u8a55\u4fa1\u3057\u305f\u3044\u5834\u5408\u3084\u3001\u75c5\u9662\u304c\u533b\u7642\u7528\u54c1\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3092\u8a55\u4fa1\u3057\u305f\u3044\u5834\u5408\u306b\u3088\u304f\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u7a2e\u306e\u533b\u85ac\u54c1\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u76e3\u67fb\u306f\u3001\u4f9b\u7d66\u80fd\u529b\u3068\u54c1\u8cea\u306e\u4e00\u8cab\u6027\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ben_thu_ba_3rd_Party_Audit\"><\/span><b>\u7b2c\u4e09\u8005\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u4f1a\u793e\u3084\u30d9\u30c8\u30ca\u30e0\u533b\u85ac\u54c1\u7ba1\u7406\u5c40\uff08\u4fdd\u5065\u7701\uff09\u306a\u3069\u306e\u898f\u5236\u5f53\u5c40\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u76e3\u67fb\u306b\u3088\u308b\u8a8d\u8a3c\u306f\u9ad8\u3044\u6cd5\u7684\u4fa1\u5024\u3092\u6301\u3061\u3001\u4f01\u696d\u304c\u5e02\u5834\u306b\u304a\u3051\u308b\u5730\u4f4d\u3092\u78ba\u7acb\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_lam_sang_Clinical_Audit\"><\/span><b>\u81e8\u5e8a\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u75c5\u9662\u3084\u8a3a\u7642\u6240\u306e\u5834\u5408\u3001\u81e8\u5e8a\u76e3\u67fb\u306f\u6cbb\u7642\u30d7\u30ed\u30c8\u30b3\u30eb\u3001\u60a3\u8005\u306b\u5bfe\u3059\u308b\u85ac\u5264\u4f7f\u7528\u306e\u6709\u52b9\u6027\u3001\u533b\u7642\u624b\u9806\u3092\u8a55\u4fa1\u3057\u3066\u81e8\u5e8a\u7d50\u679c\u3092\u7d99\u7d9a\u7684\u306b\u6539\u5584\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_thuc_hien_kiem_toan_nganh_duoc_%E2%80%93_y_te_chuyen_nghiep\"><\/span><b>\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u3067\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e 5 \u6bb5\u968e\u306e\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u304c\u771f\u306e\u4fa1\u5024\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u306f\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u5c02\u9580\u5bb6\u306b\u3088\u3063\u3066\u6a19\u6e96\u5316\u3055\u308c\u305f\u69cb\u9020\u5316\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30b9\u30c6\u30c3\u30d71: \u30b9\u30b3\u30fc\u30d7\u3092\u8a08\u753b\u3057\u5b9a\u7fa9\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u76ee\u7684\uff08\u7a0e\u52d9\u76e3\u67fb\u3084 GMP \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306a\u3069\uff09\u3092\u5b9a\u7fa9\u3057\u3001\u85ac\u7406\u5b66\u3068\u533b\u85ac\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u76e3\u67fb\u30c1\u30fc\u30e0\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u4e88\u5099\u8abf\u67fb\u3068\u30ea\u30b9\u30af\u8a55\u4fa1<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u7684\u6587\u66f8\u3001\u524d\u5e74\u5ea6\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u3001\u4e3b\u8981\u88fd\u54c1\u30ea\u30b9\u30c8\u3092\u53ce\u96c6\u3057\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u6700\u3082\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u9818\u57df\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30b9\u30c6\u30c3\u30d7 3: \u73fe\u5730\u691c\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u533b\u85ac\u54c1\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u76e3\u67fb\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u6bb5\u968e\u3067\u3059\u3002\u76e3\u67fb\u54e1\u306f\u5009\u5eab\u3084\u751f\u7523\u65bd\u8a2d\u3092\u76f4\u63a5\u8a2a\u554f\u3057\u3001\u30b9\u30bf\u30c3\u30d5\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u539f\u672c\u66f8\u985e\u3092\u7167\u5408\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u8abf\u67fb\u7d50\u679c\u3092\u307e\u3068\u3081\u3001\u8b70\u8ad6\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306e\u70b9\u3068\u8ca1\u52d9\u30ea\u30b9\u30af\u3092\u6982\u8aac\u3057\u305f\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u554f\u984c\u70b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3001\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u9663\u3068\u306e\u4f1a\u8b70\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30b9\u30c6\u30c3\u30d7 5: \u30ec\u30dd\u30fc\u30c8\u3092\u516c\u958b\u3057\u3001CAPA \u3092\u76e3\u8996\u3057\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b63\u5f0f\u306a\u76e3\u67fb\u610f\u898b\u3068\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u6210\u529f\u3068\u306f\u3001\u4f01\u696d\u304c\u76e3\u67fb\u5f8c\u306b\u52b9\u679c\u7684\u306a\u662f\u6b63\u63aa\u7f6e\u3092\u5b9f\u65bd\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>\u76e3\u67fb\u3092\u901a\u3058\u3066\u767a\u898b\u3055\u308c\u308b\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u3002 <\/b><b>\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u76e3\u67fb\u4e2d\u306b\u983b\u7e41\u306b\u906d\u9047\u3059\u308b\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u306e\u6982\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u76e3\u67fb\u4e2d\u306b\u767a\u898b\u3055\u308c\u305f\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30a8\u30e9\u30fc\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5177\u4f53\u4f8b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6f5c\u5728\u7684\u306a\u7d50\u679c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u751f\u7523\u640d\u5931\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u304c\u4e0d\u6b63\u78ba\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5229\u76ca\u306e\u4e0d\u4e00\u81f4\u3001\u6cd5\u4eba\u7a0e\u306e\u904e\u5c11\u7d0d\u4ed8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">GXP\u306b\u6e96\u62e0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u5065\u7701\u304b\u3089\u306e\u6700\u65b0\u306e\u56de\u89a7\u306b\u5f93\u3063\u3066\u3001SOP \u306f\u66f4\u65b0\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u88fd\u9020\u30fb\u55b6\u696d\u8a31\u53ef\u304c\u53d6\u308a\u6d88\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u300c\u67b6\u7a7a\u300d\u4f01\u696d\u304b\u3089\u306e\u8acb\u6c42\u66f8\u3092\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306b\u4f7f\u7528\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f7c\u3089\u306f\u7a0e\u91d1\u306e\u6ede\u7d0d\u3092\u547d\u3058\u3089\u308c\u3001\u884c\u653f\u9055\u53cd\u3067\u7f70\u91d1\u3092\u79d1\u305b\u3089\u308c\u305f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5009\u5eab\u7ba1\u7406\u8005\u3068\u5009\u5eab\u4f1a\u8a08\u62c5\u5f53\u8005\u306e\u9593\u3067\u8077\u52d9\u306e\u5206\u96e2\u304c\u4e0d\u5341\u5206\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7279\u306b\u5411\u7cbe\u795e\u85ac\u306e\u5834\u5408\u3001\u85ac\u306e\u7d1b\u5931\u306f\u3088\u304f\u8d77\u3053\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te_hien_dai\"><\/span><b>\u73fe\u4ee3\u306e\u533b\u85ac\u54c1\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c0\u30b9\u30c8\u30ea\u30fc4.0\u306e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u306f\u3082\u306f\u3084\u624b\u4f5c\u696d\u306b\u3088\u308b\u7d19\u30d9\u30fc\u30b9\u306e\u4f5c\u696d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u88fd\u85ac\u696d\u754c\u3068\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u65b9\u6cd5\u306f\u3001\u65b0\u305f\u306a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u3088\u3063\u3066\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4383\" aria-describedby=\"caption-attachment-4383\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4383\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai.jpg\" alt=\"\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf hi\u1ec7n \u0111\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4383\" class=\"wp-caption-text\">\u73fe\u4ee3\u306e\u533b\u85ac\u54c1\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u85ac\u696d\u754c\u5411\u3051\u306e\u5c02\u9580 ERP \u30b7\u30b9\u30c6\u30e0: \u539f\u6750\u6599\u304b\u3089\u6d88\u8cbb\u8005\u307e\u3067\u306e\u5373\u6642\u8ffd\u8de1\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u5206\u6790: \u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u3092\u4f7f\u7528\u3057\u3066\u3001\u4f55\u767e\u4e07\u3082\u306e\u533b\u85ac\u54c1\u8acb\u6c42\u66f8\u306b\u304a\u3051\u308b\u7570\u5e38\u306a\u53d6\u5f15\u3092\u691c\u51fa\u3057\u3001\u76e3\u67fb\u4eba\u304c\u9ad8\u30ea\u30b9\u30af\u9818\u57df\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\uff1a\u30ef\u30af\u30c1\u30f3\u3084\u6cbb\u7642\u85ac\u306e\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u507d\u9020\u533b\u85ac\u54c1\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u5fdc\u7528\u3055\u308c\u3066\u3044\u307e\u3059\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\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u5358\u306a\u308b\u65e5\u5e38\u7684\u306a\u691c\u67fb\u624b\u7d9a\u304d\u3067\u306f\u306a\u304f\u3001\u9867\u5ba2\u3084\u898f\u5236\u5f53\u5c40\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u4e2d\u6838\u7684\u306a\u6226\u7565\u3067\u3059\u3002\u4e9b\u7d30\u306a\u30df\u30b9\u3067\u3055\u3048\u6df1\u523b\u306a\u5065\u5eb7\u88ab\u5bb3\u3084\u6cd5\u7684\u5f71\u97ff\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u696d\u754c\u306b\u304a\u3044\u3066\u3001\u5805\u7262\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3068\u900f\u660e\u6027\u306e\u9ad8\u3044\u76e3\u67fb\u5831\u544a\u66f8\u3092\u5099\u3048\u308b\u3053\u3068\u306f\u3001\u3042\u3089\u3086\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u304b\u3051\u304c\u3048\u306e\u306a\u3044\u8cc7\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u533b\u85ac\u54c1\u306b\u304a\u3051\u308b\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u7a0e\u52d9\u304a\u3088\u3073\u6cd5\u4ee4\u9075\u5b88\u306e\u9762\u3067\u7d76\u5bfe\u7684\u306a\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u7528\u8a9e\u3068\u533b\u7642\u696d\u754c\u306e\u7528\u8a9e\u306e\u4e21\u65b9\u3092\u7406\u89e3\u3059\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u5fc5\u8981\u3067\u3059\u3002MAN \u2013 Master Accountant Network\u306f\u3001\u533b\u85ac\u54c1\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u5411\u3051\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3001\u7dbf\u5bc6\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u305d\u3057\u3066\u56fd\u969b\u6a19\u6e96\u5316\u3055\u308c\u305f\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u306b\u304a\u3044\u3066\u3001\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3042\u308b\u3053\u3068\u3092\u8a87\u308a\u306b\u601d\u3044\u307e\u3059\u3002\u79c1\u305f\u3061\u306f\u3001\u4f01\u696d\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3092\u5fc3\u914d\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u516c\u8846\u885b\u751f\u3078\u306e\u8ca2\u732e\u3068\u3044\u3046\u4f7f\u547d\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u3001\u5b8c\u5168\u306a\u5b89\u5fc3\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\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=\"Cau_hoi_thuong_gap_ve_nganh_kiem_toan_duoc_%E2%80%93_y_te\"><\/span><b>\u88fd\u85ac\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\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_duoc_moi_thanh_lap_co_can_kiem_toan_ngay_khong\"><\/span>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u88fd\u85ac\u4f1a\u793e\u306f\u3059\u3050\u306b\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\u6cd5\u5f8b\u306b\u3088\u308a\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u4f01\u696d\u306f\u6bce\u5e74\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u56fd\u5185\u88fd\u85ac\u4f1a\u793e\u306b\u3068\u3063\u3066\u3001SOP\uff08\u6a19\u6e96\u696d\u52d9\u624b\u9806\uff09\u306e\u6a19\u6e96\u5316\u3068\u5f8c\u3005\u306e\u6cd5\u4ee4\u9055\u53cd\u306e\u9632\u6b62\u306e\u305f\u3081\u306b\u3001\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u3092\u521d\u671f\u6bb5\u968e\u304b\u3089\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\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>\u88fd\u85ac\u696d\u754c\u304a\u3088\u3073\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306e\u5178\u578b\u7684\u306a\u76e3\u67fb\u30b3\u30b9\u30c8\u306f\u3044\u304f\u3089\u3067\u3059\u304b?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8cbb\u7528\u306f\u3001\u4e8b\u696d\u898f\u6a21\u3001\u88fd\u54c1\u30e9\u30a4\u30f3\u6570\u3001\u76e3\u67fb\u7bc4\u56f2\uff08\u8ca1\u52d9\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u30b7\u30b9\u30c6\u30e0\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002MAN\u306f\u5e38\u306b\u3001\u304a\u5ba2\u69d8\u306e\u5177\u4f53\u7684\u306a\u30cb\u30fc\u30ba\u306b\u57fa\u3065\u3044\u305f\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u9ad8\u3044\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u3054\u63d0\u4f9b\u3044\u305f\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=\"Kiem_toan_tuan_thu_GMP_khac_gi_so_voi_kiem_toan_tai_chinh_thong_thuong\"><\/span>GMP \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u901a\u5e38\u306e\u8ca1\u52d9\u76e3\u67fb\u3068\u3069\u3046\u9055\u3046\u306e\u3067\u3057\u3087\u3046\u304b? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8ca1\u52d9\u76e3\u67fb\u306f\u6570\u5024\u3068\u5831\u544a\u66f8\u306e\u5b8c\u5168\u6027\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u4e00\u65b9\u3001\u88fd\u85ac\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2\u696d\u754c\u306b\u304a\u3051\u308bGMP\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u6280\u8853\u30d7\u30ed\u30bb\u30b9\u3001\u751f\u7523\u74b0\u5883\u3001\u6a5f\u5668\u306e\u6821\u6b63\u3001\u88fd\u54c1\u306e\u5b89\u5168\u6027\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002                    <\/p>\n                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Tuy nhi\u00ean, v\u1edbi doanh nghi\u1ec7p d\u01b0\u1ee3c n\u1ed9i \u0111\u1ecba, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u l\u00e0 c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft \u0111\u1ec3 chu\u1ea9n h\u00f3a quy tr\u00ecnh SOP v\u00e0 tr\u00e1nh c\u00e1c sai ph\u1ea1m ph\u00e1p l\u00fd v\u1ec1 sau.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf th\u01b0\u1eddng l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng d\u00f2ng s\u1ea3n ph\u1ea9m v\u00e0 ph\u1ea1m vi ki\u1ec3m to\u00e1n (t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 hay h\u1ec7 th\u1ed1ng). MAN lu\u00f4n cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed d\u1ef1a tr\u00ean nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 GMP kh\u00e1c g\u00ec so v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o c\u00e1c con s\u1ed1 v\u00e0 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf v\u1ec1 tu\u00e2n th\u1ee7 GMP t\u1eadp trung v\u00e0o quy tr\u00ecnh k\u1ef9 thu\u1eadt, m\u00f4i tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t, hi\u1ec7u chu\u1ea9n thi\u1ebft b\u1ecb v\u00e0 t\u00ednh an to\u00e0n c\u1ee7a s\u1ea3n ph\u1ea9m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c &#8211; y t\u1ebf l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c chuy\u00ean bi\u1ec7t \u0111\u00f2i h\u1ecfi s\u1ef1 k\u1ebft h\u1ee3p kh\u1eaft khe gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t c\u1ee7a B\u1ed9 Y t\u1ebf. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang si\u1ebft ch\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u01b0\u1ee3c ph\u1ea9m v\u00e0 v\u1eadt t\u01b0 y t\u1ebf theo Lu\u1eadt D\u01b0\u1ee3c 2016 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 155\/2018\/N\u0110-CP, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng (QMS) v\u00e0 minh b\u1ea1ch h\u00f3a c\u00e1c d\u00f2ng v\u1ed1n \u0111\u1ea7u [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4378","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\/4378","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=4378"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4378\/revisions"}],"predecessor-version":[{"id":4384,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4378\/revisions\/4384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4380"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}