{"id":4385,"date":"2025-12-31T02:46:04","date_gmt":"2025-12-31T09:46:04","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4385"},"modified":"2025-12-31T02:46:04","modified_gmt":"2025-12-31T09:46:04","slug":"kiem-toan-doanh-nghiep-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/","title":{"rendered":"\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\uff1a\u516c\u7684\u8cc7\u672c\u7ba1\u7406\u306e\u52b9\u7387\u3092\u5411\u4e0a\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u5f79\u5272\u3001\u304a\u3088\u3073\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306f\u3001\u7d4c\u6e08\u4e3b\u4f53\u5185\u306e\u56fd\u5bb6\u306e\u8ca1\u6e90\u3068\u8cc7\u7523\u306e\u7ba1\u7406\u3068\u4f7f\u7528\u3092\u76e3\u8996\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u4e2d\u6838\u7684\u306a\u6d3b\u52d5\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\u5e74\u56fd\u5bb6\u76e3\u67fb\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> 2019\u5e74\u306e\u8ca1\u52d9\u76e3\u67fb\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u306e\u6d3b\u52d5\u306f\u8ca1\u52d9\u898f\u5f8b\u3092\u7dad\u6301\u3057\u3001\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u4f01\u696d\u304c\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3066\u4e8b\u696d\u3092\u904b\u55b6\u3059\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u6709\u30bb\u30af\u30bf\u30fc\u304cGDP\u306b\u5927\u304d\u304f\u8ca2\u732e\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u76e3\u67fb\u306f\u640d\u5931\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u30ea\u30fc\u30c0\u30fc\u306e\u8aac\u660e\u8cac\u4efb\u3092\u5f37\u5316\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb\u9662\uff08SAO\uff09\u306e\u5831\u544a\u66f8\u306e\u7d71\u8a08\u306b\u3088\u308b\u3068\u3001\u540c\u9662\u306f\u6bce\u5e74\u3001\u56fd\u6709\u4f01\u696d\u306b\u304a\u3051\u308b\u6570\u5341\u5146\u30c9\u30f3\u306e\u8ca1\u52d9\u7ba1\u7406\u3092\u52e7\u544a\u3057\u3066\u3044\u308b\u3002\u7279\u306b\u3001 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Quyet-dinh-22-QD-KTNN-2021-kiem-toan-doanh-nghiep-Nha-nuoc-von-dieu-le-tu-50-tro-xuong-539544.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6c7a\u5b9a22\/QD-KTNN<\/span><\/a><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u6e08\u52b9\u7387\u6027\u30fb\u6709\u52b9\u6027\uff083E\uff09\u306e\u8a55\u4fa1\u306b\u3082\u7126\u70b9\u304c\u5f53\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u304c\u3001\u793e\u4f1a\u4e3b\u7fa9\u5fd7\u5411\u306e\u5e02\u5834\u7d4c\u6e08\u306b\u304a\u3044\u3066\u56fd\u5bb6\u304c\u6240\u6709\u6a29\u3092\u884c\u4f7f\u3057\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3042\u308b\u3053\u3068\u3092\u88cf\u4ed8\u3051\u3066\u3044\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 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=\"#\" 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>\u76e3\u67fb\u524d\u306b\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Ra_soat_he_thong_chung_tu_ke_toan\" >\u4f1a\u8a08\u6587\u66f8\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u8a8d\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Tu_van_xu_ly_cac_ton_dong_tai_chinh\" >\u672a\u89e3\u6c7a\u306e\u8ca1\u52d9\u554f\u984c\u306e\u89e3\u6c7a\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3002<\/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\/kiem-toan-doanh-nghiep-nha-nuoc\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_theo_chuan_3E\" >3E \u6a19\u6e96\u306b\u5f93\u3063\u3066\u56fd\u6709\u4f01\u696d\u3092\u76e3\u67fb\u3059\u308b\u30d7\u30ed\u30bb\u30b9\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\/kiem-toan-doanh-nghiep-nha-nuoc\/#Giai_doan_chuan_bi_kiem_toan\" >\u76e3\u67fb\u6e96\u5099\u6bb5\u968e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thuc_hien_kiem_toan_tai_thuc_dia\" >\u73fe\u5730\u76e3\u67fb\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\" 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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-doanh-nghiep-nha-nuoc\/#Kiem_toan_viec_thuc_hien_nghia_vu_voi_ngan_sach_nha_nuoc\" >\u56fd\u5bb6\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u76e3\u67fb\u3059\u308b\u3002<\/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-doanh-nghiep-nha-nuoc\/#Kiem_toan_hoat_dong_tai_co_cau_va_co_phan_hoa\" >\u518d\u7de8\u304a\u3088\u3073\u682a\u5f0f\u5316\u6d3b\u52d5\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thach_thuc_va_kho_khan_khi_kiem_toan_doanh_nghiep_nha_nuoc_nam_giu_von_duoi_50\" >\u8cc7\u672c\u4fdd\u6709\u7387\u304c50%\u672a\u6e80\u306e\u56fd\u6709\u4f01\u696d\uff08TP3T\uff09\u3092\u76e3\u67fb\u3059\u308b\u969b\u306e\u8ab2\u984c\u3068\u56f0\u96e3\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Rao_can_ve_quyen_tiep_can_thong_tin\" >\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9\u969c\u58c1<\/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-doanh-nghiep-nha-nuoc\/#Han_che_ve_nguon_luc_chuyen_mon\" >\u5c02\u9580\u7684\u30ea\u30bd\u30fc\u30b9\u306e\u9650\u754c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Giai_phap_nang_cao_chat_luong_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u6d3b\u52d5\u306e\u54c1\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Hoan_thien_he_thong_chuan_muc_va_huong_dan\" >\u6a19\u6e96\u3068\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Day_manh_ung_dung_cong_nghe_trong_kiem_toan\" >\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u3092\u63a8\u9032\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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u306e\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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Doanh_nghiep_co_von_nha_nuoc_20_co_phai_chiu_su_kiem_toan_cua_kiem_toan_nha_nuoc_khong\" >\u56fd\u6709\u4f01\u696d20%\u306f\u56fd\u5bb6\u76e3\u67fb\u5c40\u306b\u3088\u308b\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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thoi_han_thuc_hien_mot_cuoc_kiem_toan_doanh_nghiep_nha_nuoc_la_bao_lau\" >\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u671f\u9593\u306f\u4f55\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc\/#Ket_luan_cua_doan_kiem_toan_doanh_nghiep_nha_nuoc_co_bat_buoc_thuc_hien_khong\" >\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u7d50\u8ad6\u306b\u306f\u6cd5\u7684\u62d8\u675f\u529b\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u3092\u898f\u5236\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u3092\u5b8c\u5168\u306b\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u3068\u7ba1\u7406\u8005\u306f\u73fe\u884c\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u67a0\u7d44\u307f\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u5f53\u8a72\u4f01\u696d\u306b\u304a\u3044\u3066\u8077\u52d9\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306e\u5f37\u56fa\u306a\u6cd5\u7684\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4389\" aria-describedby=\"caption-attachment-4389\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4389\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4389\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u3092\u898f\u5236\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luat_va_nghi_dinh_can_ban\"><\/span><b>\u57fa\u672c\u7684\u306a\u6cd5\u5f8b\u3068\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u57fa\u76e4\u306f\u3001\u76e3\u67fb\u306e\u6a29\u9650\u3068\u7bc4\u56f2\u3092\u5b9a\u3081\u305f\u898f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u306e\u7bc4\u56f2\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u306b\u3088\u308b\u76e3\u67fb\u3068\u72ec\u7acb\u76e3\u67fb\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb\u6cd5\u7b2c81\/2015\/QH13\u53f7\uff1a\u56fd\u5bb6\u76e3\u67fb\u5c40\u306e\u6a5f\u80fd\u3068\u4efb\u52d9\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb\u6cd5\uff082019 \u5e74\uff09\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u3092\u4fee\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u6cd5\u5f8b\uff1a\u96fb\u5b50\u30c7\u30fc\u30bf\u3078\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u306e\u62e1\u5927\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306e\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u306b\u6295\u8cc7\u3055\u308c\u305f\u56fd\u8cc7\u306e\u7ba1\u7406\u304a\u3088\u3073\u4f7f\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u6cd5\u5f8b\u7b2c69\/2014\/QH13\u53f7\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_huong_dan_chuyen_mon_cua_Kiem_toan_Nha_nuoc\"><\/span><b>\u5dde\u76e3\u67fb\u5c40\u306e\u5c02\u9580\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u67a0\u7d44\u307f\u6cd5\u306b\u52a0\u3048\u3066\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u8a3c\u62e0\u3068\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3082\u3001\u56fd\u969bISSAI\u57fa\u6e96\u306b\u5408\u308f\u305b\u3066\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5dde\u76e3\u67fb\u5c40\u306e\u5c02\u9580\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u66f8\u985e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30e1\u30a4\u30f3\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6c7a\u5b9a 02\/2020\/QD-KTNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5dde\u76e3\u67fb\u5c40\u306e\u4e00\u822c\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u304d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6c7a\u5b9a22\/QD-KTNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5dde\u76e3\u67fb\u57fa\u6e961500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5171\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u8a3c\u62e0\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u7bc4\u56f2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bfe\u8c61\u4e8b\u696d\u4f53\u306e\u7279\u5b9a\u306f\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u7b2c\u4e00\u6bb5\u968e\u3067\u3059\u3002\u65b0\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u5bfe\u8c61\u7bc4\u56f2\u306f\u56fd\u6709\u4f01\u696d\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u6240\u6709\u5272\u5408\u304c\u4f4e\u3044\u4e8b\u696d\u4f53\u306b\u3082\u62e1\u5927\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4386\" aria-describedby=\"caption-attachment-4386\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4386\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4386\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u7bc4\u56f2\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_nghiep_thuoc_doi_tuong_kiem_toan\"><\/span><b>\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u306e\u5206\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306f\u3001\u7ba1\u7406\u4e0a\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u898b\u9003\u3055\u306a\u3044\u3088\u3046\u306b\u3001\u4e3b\u306b\u6b21\u306e 3 \u3064\u306e\u9818\u57df\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\uff08\u682a\u5f0f\u4f1a\u793e\u3001\u4e00\u822c\u682a\u5f0f\u4f1a\u793e\uff09\u306f100%\u306e\u5b9a\u6b3e\u8cc7\u672c\u3092\u6709\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306f50%\u4ee5\u4e0a\u306e\u5b9a\u6b3e\u8cc7\u672c\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">50%\u4ee5\u4e0b\u306e\u8cc7\u672c\u3092\u6709\u3059\u308b\u56fd\u6709\u4f01\u696d\uff08\u76e3\u67fb\u306f\u30c6\u30fc\u30de\u5225\u307e\u305f\u306f\u7279\u5225\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_tai_chinh_va_tuan_thu\"><\/span><b>\u8ca1\u52d9\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u3092\u76e3\u67fb\u3059\u308b\u969b\u3001\u76e3\u67fb\u4eba\u306f\u8ca1\u52d9\u8af8\u8868\u3084\u6295\u8cc7\u8cc7\u672c\u306e\u6c7a\u6e08\u304b\u3089\u7a0e\u5236\u3084\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u306e\u9075\u5b88\u306b\u81f3\u308b\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u4e8b\u9805\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u4e3b\u305f\u308b\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u306a\u305c\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306b\u7279\u5225\u306a\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u306e\u6d3b\u52d5\u306e\u76ee\u7684\u306f\u3001\u5358\u306b\u8aa4\u308a\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4387\" aria-describedby=\"caption-attachment-4387\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4387\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4387\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u4e3b\u305f\u308b\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cung_cap_thong_tin_tin_cay_cho_Quoc_hoi_va_Chinh_phu\"><\/span><b>\u56fd\u4f1a\u3084\u653f\u5e9c\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5f53\u5c40\u304c\u4e88\u7b97\u6c7a\u7b97\u3092\u627f\u8a8d\u3057\u3001\u30de\u30af\u30ed\u7d4c\u6e08\u653f\u7b56\u3092\u7b56\u5b9a\u3059\u308b\u305f\u3081\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u6027\u306f\u3001\u56fd\u6709\u7d4c\u6e08\u30bb\u30af\u30bf\u30fc\u306e\u5065\u5168\u6027\u3092\u6e2c\u308b\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_ngan_chan_hanh_vi_truc_loi_tai_san_cong\"><\/span><b>\u516c\u5171\u8cc7\u7523\u306e\u4e0d\u6b63\u6d41\u7528\u3092\u691c\u51fa\u3057\u3001\u9632\u6b62\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u4e3b\u8981\u4efb\u52d9\u306e\u4e00\u3064\u306f\u3001\u5165\u672d\u3001\u8cc7\u7523\u8abf\u9054\u3001\u5206\u91ce\u5916\u6295\u8cc7\u306b\u304a\u3051\u308b\u4e0d\u6b63\u884c\u70ba\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u76e3\u67fb\u52e7\u544a\u306b\u53b3\u683c\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u306f\u3001\u6c5a\u8077\u64b2\u6ec5\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_hoan_thien_he_thong_quan_tri_noi_bo\"><\/span><b>\u793e\u5185\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u6539\u5584\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306e\u305f\u3073\u306b\u3001\u5f53\u5c40\u306f\u91d1\u878d\u898f\u5236\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u52e7\u544a\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u4e0d\u8981\u306a\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b\u6a5f\u4f1a\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_cac_don_vi_tu_van_trong_viec_ho_tro_doanh_nghiep_truoc_ky_kiem_toan\"><\/span><b>\u76e3\u67fb\u524d\u306b\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u56fd\u6709\u4f01\u696d\u304b\u3089\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u3092\u53d7\u3051\u5165\u308c\u308b\u524d\u306b\u3001\u6cd5\u7684\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u3001\u5c02\u9580\u306e\u4f1a\u8a08\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u304b\u3089\u306e\u30ec\u30d3\u30e5\u30fc \u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_he_thong_chung_tu_ke_toan\"><\/span><b>\u4f1a\u8a08\u6587\u66f8\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5fb9\u5e95\u7684\u304b\u3064\u6574\u7406\u3055\u308c\u305f\u6587\u66f8\u5316\u306b\u3088\u308a\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u3068\u306e\u5186\u6ed1\u306a\u9023\u643a\u304c\u4fc3\u9032\u3055\u308c\u3001\u8a3c\u62e0\u4e0d\u8db3\u304b\u3089\u751f\u3058\u308b\u8aa4\u89e3\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_xu_ly_cac_ton_dong_tai_chinh\"><\/span><b>\u672a\u89e3\u6c7a\u306e\u8ca1\u52d9\u554f\u984c\u306e\u89e3\u6c7a\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u304c\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306a\u3069\u306e\u8907\u96d1\u306a\u9805\u76ee\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u3001\u6307\u5c0e\u901a\u9054\u306b\u5f93\u3063\u305f\u6e05\u7b97\u5f85\u3061\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044\u65b9\u306a\u3069\u306b\u3064\u3044\u3066\u52a9\u8a00\u3059\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_theo_chuan_3E\"><\/span><b>3E \u6a19\u6e96\u306b\u5f93\u3063\u3066\u56fd\u6709\u4f01\u696d\u3092\u76e3\u67fb\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">3E\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u7d4c\u6e08\u6027\u3001\u52b9\u7387\u6027\u3001\u6709\u52b9\u6027\uff09\u306f\u3001\u73fe\u4ee3\u306e\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u30c8\u30ec\u30f3\u30c9\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u3068\u76e3\u67fb\u5bfe\u8c61\u4f01\u696d\u3068\u306e\u7dca\u5bc6\u306a\u9023\u643a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_kiem_toan\"><\/span><b>\u76e3\u67fb\u6e96\u5099\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4e8b\u696d\u7279\u6027\u3068\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u8abf\u67fb\u304a\u3088\u3073\u60c5\u5831\u53ce\u96c6\u6bb5\u968e\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tai_thuc_dia\"><\/span><b>\u73fe\u5730\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u8a73\u7d30\u306a\u691c\u8a3c\u3001\u78ba\u8a8d\u3001\u691c\u67fb\u624b\u7d9a\u304d\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u60c5\u5831\u6280\u8853\u306e\u6d3b\u7528\u306f\u3001\u8a3c\u62e0\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u6642\u9593\u3092\u77ed\u7e2e\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_va_thong_bao_ket_qua\"><\/span><b>\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3001\u7d50\u679c\u3092\u767a\u8868\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u771f\u5b9f\u304b\u3064\u5ba2\u89b3\u7684\u3067\u3001\u691c\u8a3c\u53ef\u80fd\u306a\u8a3c\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u7d50\u8ad6\u306f\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3061\u3001\u5f53\u8a72\u6a5f\u95a2\u306f\u305d\u308c\u3092\u771f\u646f\u306b\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_trong_tam_trong_kiem_toan_doanh_nghiep_nha_nuoc_hien_nay\"><\/span><b>\u73fe\u5728\u306e\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u306a\u7126\u70b9\u9818\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u3001\u3082\u306f\u3084\u6563\u5728\u7684\u3067\u306f\u306a\u304f\u3001\u8cc7\u672c\u640d\u5931\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u300c\u30db\u30c3\u30c8\u30b9\u30dd\u30c3\u30c8\u300d\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u76e3\u67fb\u30c6\u30fc\u30de\u306f\u901a\u5e38\u3001\u6bce\u671f\u306e\u56fd\u4f1a\u306e\u6307\u793a\u306b\u57fa\u3065\u3044\u3066\u7b56\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4388\" aria-describedby=\"caption-attachment-4388\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4388\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc hi\u1ec7n nay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4388\" class=\"wp-caption-text\">\u73fe\u5728\u306e\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u306a\u7126\u70b9\u9818\u57df\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_quan_ly_va_su_dung_von_tai_san\"><\/span><b>\u8cc7\u672c\u304a\u3088\u3073\u8cc7\u7523\u306e\u7ba1\u7406\u3068\u4f7f\u7528\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u56fd\u5bb6\u8cc7\u672c\u306e\u4fdd\u5168\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6295\u8cc7\u306e\u6709\u52b9\u6027\u8a55\u4fa1\u3001\u58f2\u639b\u91d1\u7ba1\u7406\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u56fd\u6709\u4f01\u696d\u306e\u8ca1\u52d9\u80fd\u529b\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8981\u306a\u76e3\u67fb\u5074\u9762\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_thuc_hien_nghia_vu_voi_ngan_sach_nha_nuoc\"><\/span><b>\u56fd\u5bb6\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u76e3\u67fb\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u3088\u308b\u7a0e\u91d1\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u8cc7\u6e90\u7a0e\u306a\u3069\uff09\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u306f\u5fb9\u5e95\u7684\u306b\u5be9\u67fb\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u8aa4\u308a\u306f\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u5b8c\u4e86\u5f8c\u306b\u591a\u984d\u306e\u7a0e\u91d1\u6ede\u7d0d\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_tai_co_cau_va_co_phan_hoa\"><\/span><b>\u518d\u7de8\u304a\u3088\u3073\u682a\u5f0f\u5316\u6d3b\u52d5\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6c11\u55b6\u5316\u304c\u52a0\u901f\u3059\u308b\u4e2d\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306f\u4f01\u696d\u4fa1\u5024\u3092\u6c7a\u5b9a\u3057\u3001\u79c1\u5229\u79c1\u6b32\u306e\u305f\u3081\u306b\u571f\u5730\u8cc7\u7523\u3092\u904e\u5c0f\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_kho_khan_khi_kiem_toan_doanh_nghiep_nha_nuoc_nam_giu_von_duoi_50\"><\/span><b>\u8cc7\u672c\u4fdd\u6709\u7387\u304c50%\u672a\u6e80\u306e\u56fd\u6709\u4f01\u696d\uff08TP3T\uff09\u3092\u76e3\u67fb\u3059\u308b\u969b\u306e\u8ab2\u984c\u3068\u56f0\u96e3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u7bc4\u56f2\u309250%\u672a\u6e80\u306e\u8cc7\u672c\u3092\u6709\u3059\u308b\u4e8b\u696d\u4f53\u307e\u3067\u62e1\u5927\u3059\u308b\u3053\u3068\u306f\u3001\u8abf\u6574\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u4eba\u54e1\u306b\u95a2\u9023\u3059\u308b\u3044\u304f\u3064\u304b\u306e\u969c\u5bb3\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rao_can_ve_quyen_tiep_can_thong_tin\"><\/span><b>\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9\u969c\u58c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u304c\u652f\u914d\u7684\u306a\u6240\u6709\u6a29\u3092\u6301\u305f\u306a\u3044\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u306b\u6587\u66f8\u3092\u8981\u6c42\u3059\u308b\u3068\u3001\u6c11\u9593\u682a\u4e3b\u304b\u3089\u306e\u62b5\u6297\u306b\u906d\u3046\u3053\u3068\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_ve_nguon_luc_chuyen_mon\"><\/span><b>\u5c02\u9580\u7684\u30ea\u30bd\u30fc\u30b9\u306e\u9650\u754c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u6570\u306f\u975e\u5e38\u306b\u591a\u3044\u4e00\u65b9\u3067\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u3092\u62c5\u5f53\u3059\u308b\u56fd\u5bb6\u76e3\u67fb\u5c40\u306e\u30c1\u30fc\u30e0\u306f\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u6642\u9593\u3068\u4f5c\u696d\u91cf\u306e\u9762\u3067\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5c02\u9580\u7684\u30ea\u30bd\u30fc\u30b9\u306e\u9650\u754c\u306e\u8981\u7d04<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30c1\u30e3\u30ec\u30f3\u30b8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63d0\u6848\u3055\u308c\u305f\u89e3\u6c7a\u7b56<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u793e\u306f\u5927\u304d\u3059\u304e\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u76e3\u67fb\u306e\u9069\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96e2\u6563\u30c7\u30fc\u30bf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u696d\u754c\u5411\u3051\u306e\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf \u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u77e5\u8b58\u306e\u6b20\u5982<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u72ec\u7acb\u76e3\u67fb\u6a5f\u95a2\u3068\u9023\u643a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_chat_luong_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u6d3b\u52d5\u306e\u54c1\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u304c\u771f\u306b\u52b9\u679c\u7684\u3067\u3042\u308b\u305f\u3081\u306b\u306f\u3001\u5236\u5ea6\u7684\u67a0\u7d44\u307f\u3068\u5b9f\u65bd\u624b\u6cd5\u306e\u4e21\u65b9\u3092\u7db2\u7f85\u3057\u305f\u540c\u671f\u3057\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_chuan_muc_va_huong_dan\"><\/span><b>\u6a19\u6e96\u3068\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5b8c\u6210\u3055\u305b\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u5909\u5316\u3059\u308b\u73fe\u5b9f\u3092\u7dbf\u5bc6\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u624b\u9806\u3001\u7279\u306bIT\u76e3\u67fb\u3068\u74b0\u5883\u76e3\u67fb\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Day_manh_ung_dung_cong_nghe_trong_kiem_toan\"><\/span><b>\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u3092\u63a8\u9032\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u5206\u6790\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6d3b\u7528\u306b\u3088\u308a\u3001\u4f1a\u8a08\u5e33\u7c3f\u306e\u4e0d\u6b63\u3092\u3088\u308a\u8fc5\u901f\u306b\u691c\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u65b9\u6cd5\u306b\u304a\u3051\u308b\u753b\u671f\u7684\u306a\u9032\u6b69\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u306f\u3001\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3068\u7d4c\u55b6\u601d\u8003\u306e\u4e21\u9762\u306b\u304a\u3044\u3066\u7dbf\u5bc6\u306a\u6e96\u5099\u3092\u5fc5\u8981\u3068\u3059\u308b\u53b3\u683c\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u76e3\u67fb\u306e\u6027\u8cea\u3068\u6cd5\u7684\u898f\u5236\u3092\u9069\u5207\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u76e3\u67fb\u3092\u5b89\u5168\u306b\u901a\u904e\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u52d9\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u624b\u6bb5\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5c02\u9580\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u6301\u3064\u3053\u3068\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u3001\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u76e3\u67fb\u524d\u30ec\u30d3\u30e5\u30fc\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3059\u308b\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u8a87\u308a\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u306e\u5206\u91ce\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u30ea\u30b9\u30af\u306e\u7279\u5b9a\u3001\u7a0e\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u305d\u3057\u3066\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u304c\u6700\u65b0\u306e\u57fa\u6e96\u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u4fdd\u8a3c\u3092\u304a\u624b\u4f1d\u3044\u3057\u307e\u3059\u3002\u5c0f\u3055\u306a\u30df\u30b9\u304c\u8cb4\u793e\u306e\u8a55\u5224\u3068\u6210\u9577\u3092\u640d\u306a\u308f\u306a\u3044\u3088\u3046\u306b\u3001\u4e07\u5168\u306e\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u3059\u3050MAN\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u306e\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_co_von_nha_nuoc_20_co_phai_chiu_su_kiem_toan_cua_kiem_toan_nha_nuoc_khong\"><\/span>\u56fd\u6709\u4f01\u696d20%\u306f\u56fd\u5bb6\u76e3\u67fb\u5c40\u306b\u3088\u308b\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\u73fe\u884c\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u56fd\u5bb6\u76e3\u67fb\u5c40\u306f\u3001\u901a\u5e38\u306f\u30c6\u30fc\u30de\u5225\u76e3\u67fb\u3092\u901a\u3058\u3066\u3001\u307e\u305f\u306f\u9055\u53cd\u306e\u5146\u5019\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u56fd\u6709\u4f01\u696d\u306e\u56fd\u5bb6\u8cc7\u672c\u306b\u95a2\u3057\u3066\u76e3\u67fb\u3059\u308b\u6a29\u5229\u3092\u6709\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=\"Thoi_han_thuc_hien_mot_cuoc_kiem_toan_doanh_nghiep_nha_nuoc_la_bao_lau\"><\/span>\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u671f\u9593\u306f\u4f55\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\u901a\u5e38\u3001\u76e3\u67fb\u306f 60 \u65e5\u3092\u8d85\u3048\u307e\u305b\u3093\u3002\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u3067\u306f\u5ef6\u9577\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u56fd\u5bb6\u76e3\u67fb\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a 30 \u65e5\u3092\u8d85\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\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=\"Ket_luan_cua_doan_kiem_toan_doanh_nghiep_nha_nuoc_co_bat_buoc_thuc_hien_khong\"><\/span>\u56fd\u6709\u4f01\u696d\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u7d50\u8ad6\u306b\u306f\u6cd5\u7684\u62d8\u675f\u529b\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\u306f\u3044\u3002\u56fd\u6709\u4f01\u696d\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u306f\u3001\u8ca1\u52d9\u7ba1\u7406\u304a\u3088\u3073\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u52e7\u544a\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u9075\u5b88\u3057\u306a\u3044\u5834\u5408\u3001\u884c\u653f\u7f70\u307e\u305f\u306f\u6cd5\u7684\u8a34\u8ffd\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\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 c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc 20% c\u00f3 ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y, th\u01b0\u1eddng th\u00f4ng qua c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 ho\u1eb7c khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m.\"\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\": \"Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng qu\u00e1 60 ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p c\u00f3 th\u1ec3 gia h\u1ea1n nh\u01b0ng kh\u00f4ng qu\u00e1 30 ng\u00e0y theo Lu\u1eadt KTNN.\"\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\": \"K\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. C\u00e1c ki\u1ebfn ngh\u1ecb v\u1ec1 x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 ho\u00e0n thi\u1ec7n c\u01a1 ch\u1ebf trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc mang t\u00ednh b\u1eaft bu\u1ed9c thi h\u00e0nh. Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m.\"\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 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i nh\u1eb1m gi\u00e1m s\u00e1t vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n c\u1ee7a qu\u1ed1c gia t\u1ea1i c\u00e1c th\u1ef1c th\u1ec3 kinh t\u1ebf. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc 2015 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2019, ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c duy tr\u00ec k\u1ef7 lu\u1eadt t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang t\u00f4n ch\u1ec9 ph\u00e1p lu\u1eadt. V\u1edbi s\u1ef1 \u0111\u00f3ng g\u00f3p c\u1ee7a khu v\u1ef1c qu\u1ed1c doanh chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong GDP, vi\u1ec7c ki\u1ec3m so\u00e1t qua ki\u1ec3m to\u00e1n gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a th\u1ea5t tho\u00e1t v\u00e0 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4385","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\/4385","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=4385"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4385\/revisions"}],"predecessor-version":[{"id":4391,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4385\/revisions\/4391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4390"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}