{"id":4411,"date":"2026-01-01T20:59:56","date_gmt":"2026-01-02T03:59:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4411"},"modified":"2026-04-15T14:45:21","modified_gmt":"2026-04-15T07:45:21","slug":"kiem-toan-doanh-nghiep-quy-mo-lon","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/","title":{"rendered":"Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u653f\u5e9c\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u304c\u91d1\u878d\u754c\u306e\u6ce8\u76ee\u306e\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u8ca1\u52d9\u306e\u900f\u660e\u6027\u5411\u4e0a\u306b\u304a\u3051\u308b\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u4e8b\u696d\u4f53\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306e\u7fa9\u52d9\u5316\u306f\u3001\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u6295\u8cc7\u5bb6\u3068\u682a\u4e3b\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b\u3068\u3001\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u7d44\u7e54\u304c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u898b\u76f4\u3057\u3001\u91cd\u5927\u306a\u8aa4\u308a\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u4f01\u696d\u306e\u7dcf\u8cc7\u7523\u3068\u53ce\u76ca\u304c\u6025\u901f\u306b\u5897\u52a0\u3057\u3001\u72ec\u7acb\u3057\u305f\u5c02\u9580\u7684\u306a\u76e3\u7763\u30e1\u30ab\u30cb\u30ba\u30e0\u304c\u6c42\u3081\u3089\u308c\u308b\u4e2d\u3067\u7279\u306b\u91cd\u8981\u3067\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=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Khung_phap_ly_dieu_chinh_viec_kiem_toan_doanh_nghiep_quy_mo_lon\" >\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nghi_dinh_902025ND-CP_va_nhung_diem_moi_ve_quy_mo\" >\u6cd5\u4ee490\/2025\/ND-CP\u3068\u898f\u6a21\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link 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class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nguong_doanh_thu_va_tong_tai_san\" >\u53ce\u76ca\u3068\u7dcf\u8cc7\u7523\u306e\u95be\u5024<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tai_sao_doanh_nghiep_can_uu_tien_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\" >\u4f01\u696d\u306f\u306a\u305c\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u512a\u5148\u3059\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tang_cuong_uy_tin_voi_cac_doi_tac_va_ngan_hang\" >\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u9280\u884c\u304b\u3089\u306e\u8a55\u5224\u3092\u9ad8\u3081\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Quan_tri_rui_ro_thue_va_ke_toan\" >\u7a0e\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u30ea\u30b9\u30af\u7ba1\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_tieu_chuan\" >\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u7684\u306a\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Giai_doan_chuan_bi_va_lap_ke_hoach\" >\u6e96\u5099\u3068\u8a08\u753b\u6bb5\u968e<\/a><\/li><li class='ez-toc-page-1 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-quy-mo-lon\/#Thuc_hien_kiem_toan_tai_hien_truong\" >\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tong_hop_ket_qua_va_phat_hanh_bao_cao\" >\u7d50\u679c\u3092\u307e\u3068\u3081\u3066\u30ec\u30dd\u30fc\u30c8\u3092\u767a\u884c\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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Cac_don_vi_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_uy_tin_tai_Viet_Nam\" >\u30d9\u30c8\u30ca\u30e0\u3067\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u8a55\u5224\u306e\u9ad8\u3044\u4f1a\u793e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nhung_rui_ro_khi_khong_tuan_thu_kiem_toan_doanh_nghiep_quy_mo_lon\" >\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon\" >\u5927\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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Doanh_nghiep_moi_thanh_lap_co_phai_kiem_toan_khong\" >\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Doanh_nghiep_khong_dat_tieu_chi_2_nam_lien_tiep_thi_sao\" >\u4f01\u696d\u304c 2 \u5e74\u9023\u7d9a\u3067\u57fa\u6e96\u3092\u6e80\u305f\u305b\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_yeu_to_nao\" >\u76e3\u67fb\u306e\u30b3\u30b9\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u8981\u56e0\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Bao_cao_kiem_toan_co_bat_buoc_phai_nop_cho_co_quan_nha_nuoc_khong\" >\u76e3\u67fb\u5831\u544a\u66f8\u3092\u653f\u5e9c\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_viec_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6d3b\u52d5\u3092\u898f\u5236\u3059\u308b\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u6cd5\u7684\u6839\u62e0\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u4f01\u696d\u898f\u6a21\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u653f\u4ee490\/2025\/ND-CP\u3002\u3053\u308c\u3089\u306e\u6587\u66f8\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u4e00\u5b9a\u306e\u898f\u6a21\u306b\u9054\u3057\u305f\u4f01\u696d\u306b\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u958b\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u53b3\u683c\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u304c\u69cb\u7bc9\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4414\" aria-describedby=\"caption-attachment-4414\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4414\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4414\" class=\"wp-caption-text\">\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_902025ND-CP_va_nhung_diem_moi_ve_quy_mo\"><\/span><b>\u6cd5\u4ee490\/2025\/ND-CP\u3068\u898f\u6a21\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-90\/\">\u6cd5\u4ee490\/2025\/ND-CP<\/a> ra \u0111\u1eddi nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p, thay th\u1ebf ho\u1eb7c b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1ec1 doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba. \u0110i\u1ec3m n\u1ed5i b\u1eadt l\u00e0 vi\u1ec7c b\u1ed5 sung nh\u00f3m &#8220;doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn&#8221; v\u00e0o danh s\u00e1ch b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang hay <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Luat_Kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u5831\u544a\u66f8\u306e\u7a2e\u985e\u3068\u88ab\u76e3\u67fb\u7d44\u7e54\u306e\u8cac\u4efb\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u5927\u898f\u6a21\u4f01\u696d\u76e3\u67fb\u306e\u5834\u5408\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u306f\u3001\u653f\u4ee441\/2018\/ND-CP\u306b\u57fa\u3065\u304f\u884c\u653f\u7f70\u306e\u56de\u907f\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u9280\u884c\u878d\u8cc7\u3084\u682a\u5f0f\u5e02\u5834\u3067\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046\u305f\u3081\u306e\u300c\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_doanh_nghiep_phai_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\u4f01\u696d\u304c\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5927\u898f\u6a21\u4f01\u696d\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u306f\u76f4\u524d\u306e\u4f1a\u8a08\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u3092\u53c2\u7167\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u65b0\u306e\u898f\u5236\u3067\u306f\u3001\u4f01\u696d\u304c\u4ee5\u4e0b\u306e3\u3064\u306e\u4e2d\u6838\u57fa\u6e96\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30822\u3064\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 224px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u696d\u304c\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u95be\u5024\u306e\u5b9a\u7fa9<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u6cd5\u7684\u6ce8\u610f\u4e8b\u9805<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u8005\u6570<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">200\u4eba\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6bce\u5e74\u306e\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u5f93\u696d\u54e1\u6570\u306e\u5e73\u5747\u3092\u3082\u3068\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u7dcf\u53ce\u76ca<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3000\u5104\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5e74\u9593\u3092\u901a\u3058\u3066\u63d0\u4f9b\u3055\u308c\u305f\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u7dcf\u53ce\u76ca\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1000\u5104\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u672b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u57fa\u3065\u304f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_tieu_chi_so_lao_dong\"><\/span><b>\u5f93\u696d\u54e1\u6570\u57fa\u6e96\u306e\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e74\u9593\u5e73\u5747\u5f93\u696d\u54e1\u6570\u306f\u3001\u52b4\u50cd\u529b\u898f\u6a21\u3068\u793e\u4f1a\u7684\u8cac\u4efb\u3092\u53cd\u6620\u3059\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u8005\u6570\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u3084\u76e3\u67fb\u4eba\u304c\u4eba\u4ef6\u8cbb\u3084\u52b4\u50cd\u6cd5\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_va_tong_tai_san\"><\/span><b>\u53ce\u76ca\u3068\u7dcf\u8cc7\u7523\u306e\u95be\u5024<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">3,000\u5104\u30c9\u30f3\u3092\u8d85\u3048\u308b\u53ce\u76ca\u30841,000\u5104\u30c9\u30f3\u3092\u8d85\u3048\u308b\u8cc7\u7523\u306f\u3001\u8907\u96d1\u306a\u7d4c\u6e08\u53d6\u5f15\u3092\u4f34\u3046\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u9805\u76ee\u306e\u5b58\u5728\u3068\u7db2\u7f85\u6027\u3092\u691c\u8a3c\u3057\u3001\u5229\u76ca\u306e\u6c34\u5897\u3057\u3084\u8cc7\u7523\u306e\u904e\u5927\u8a55\u4fa1\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_uu_tien_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\u4f01\u696d\u306f\u306a\u305c\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u512a\u5148\u3059\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u4f01\u696d\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u5fc5\u9808\u8981\u4ef6\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f93\u6765\u306e\u7d4c\u55b6\u624b\u6cd5\u3067\u306f\u63d0\u4f9b\u3067\u304d\u306a\u3044\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5b9a\u671f\u7684\u306a\u8ca1\u52d9\u306e\u300c\u5065\u5eb7\u8a3a\u65ad\u300d\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u7d4c\u55b6\u9663\u306b\u696d\u52d9\u52b9\u7387\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4417\" aria-describedby=\"caption-attachment-4417\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4417\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4417\" class=\"wp-caption-text\">\u4f01\u696d\u306f\u306a\u305c\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u512a\u5148\u3059\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_cac_doi_tac_va_ngan_hang\"><\/span><b>\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u9280\u884c\u304b\u3089\u306e\u8a55\u5224\u3092\u9ad8\u3081\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u307b\u3068\u3093\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u5927\u53e3\u878d\u8cc7\u306b\u5bfe\u3057\u3066\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u5927\u898f\u6a21\u4f01\u696d\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u878d\u8cc7\u7533\u8acb\u306e\u51e6\u7406\u6642\u9593\u3092\u77ed\u7e2e\u3057\u3001\u878d\u8cc7\u627f\u8a8d\u7387\u3092\u5411\u4e0a\u3055\u305b\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u306b\u3088\u308a\u3088\u308a\u6709\u5229\u306a\u91d1\u5229\u3092\u63d0\u4f9b\u3067\u304d\u308b\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro_thue_va_ke_toan\"><\/span><b>\u7a0e\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u30ea\u30b9\u30af\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u8cbb\u7528\u3001\u53ce\u76ca\u3001\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u65b9\u6cd5\u3092\u7cbe\u67fb\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u691c\u67fb\u306e\u969b\u306b\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3084\u91cd\u3044\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_tieu_chuan\"><\/span><b>\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u7684\u306a\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306b\u3088\u308b\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4f5c\u696d\u91cf\u3068\u66f8\u985e\u306e\u6e96\u5099\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u901a\u5e382\uff5e4\u9031\u9593\u304b\u304b\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001MAN \u2013 Master Accountant Network\u304c\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u901a\u5e38\u30a2\u30c9\u30d0\u30a4\u30b9\u3059\u308b\u57fa\u672c\u7684\u306a\u624b\u9806\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4416\" aria-describedby=\"caption-attachment-4416\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4416\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ti\u00eau chu\u1ea9n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4416\" class=\"wp-caption-text\">\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u7684\u306a\u624b\u9806\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach\"><\/span><b>\u6e96\u5099\u3068\u8a08\u753b\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8abf\u67fb\u3068\u521d\u671f\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u5728\u5eab\u3001\u58f2\u639b\u91d1\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u3068\u3044\u3063\u305f\u91cd\u8981\u306a\u9818\u57df\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3001\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tai_hien_truong\"><\/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;\">\u76e3\u67fb\u4eba\u306f\u3001\u89b3\u5bdf\u3001\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u518d\u8a08\u7b97\u3001\u78ba\u8a8d\u66f8\u306a\u3069\u306e\u65b9\u6cd5\u3092\u901a\u3058\u3066\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u306e\u5834\u5408\u3001\u8907\u6570\u306e\u4e8b\u696d\u6240\u306b\u304a\u3051\u308b\u5546\u54c1\u3084\u56fa\u5b9a\u8cc7\u7523\u306e\u5728\u5eab\u78ba\u8a8d\u306e\u7acb\u3061\u4f1a\u3044\u306f\u3001\u6700\u3082\u6642\u9593\u306e\u304b\u304b\u308b\u4f5c\u696d\u3068\u306a\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_ket_qua_va_phat_hanh_bao_cao\"><\/span><b>\u7d50\u679c\u3092\u307e\u3068\u3081\u3066\u30ec\u30dd\u30fc\u30c8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u4fee\u6b63\u4ed5\u8a33\u306b\u3064\u3044\u3066\u5354\u8b70\u3057\u305f\u5f8c\u3001\u72ec\u7acb\u76e3\u67fb\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f\u3001\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u306e\u6700\u7d42\u7684\u306a\u7d50\u679c\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u6b63\u6027\u3068\u5408\u7406\u6027\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_don_vi_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_uy_tin_tai_Viet_Nam\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u3067\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u8a55\u5224\u306e\u9ad8\u3044\u4f1a\u793e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u76e3\u67fb\u5e02\u5834\u306f\u73fe\u5728\u3001\u9ad8\u5ea6\u306b\u7d30\u5206\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u300cBig 4\u300d\u3084\u4e00\u6d41\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30d5\u30a1\u30fc\u30e0\u304c\u5927\u4f01\u696d\u306b\u3068\u3063\u3066\u5e38\u306b\u597d\u307e\u3057\u3044\u9078\u629e\u80a2\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u52a0\u3048\u3001\u2026\u306a\u3069\u306e\u30d5\u30a1\u30fc\u30e0\u3082\u78ba\u56fa\u305f\u308b\u5730\u4f4d\u3092\u7bc9\u3044\u3066\u3044\u307e\u3059\u3002 <\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u5927\u898f\u6a21\u4f01\u696d\u306b\u67d4\u8edf\u3067\u5c02\u9580\u7684\u304b\u3064\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u9ad8\u3044\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<figure id=\"attachment_4413\" aria-describedby=\"caption-attachment-4413\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4413\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam.jpg\" alt=\"C\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn uy t\u00edn t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4413\" class=\"wp-caption-text\">\u30d9\u30c8\u30ca\u30e0\u3067\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u8a55\u5224\u306e\u9ad8\u3044\u4f1a\u793e\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30c7\u30ed\u30a4\u30c8 \u30d9\u30c8\u30ca\u30e0:<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u4f1a\u793e\u306f\u6700\u3082\u9577\u3044\u6b74\u53f2\u3092\u8a87\u308a\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u76e3\u67fb\u3092\u5c02\u9580\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PwC\u30d9\u30c8\u30ca\u30e0\uff1a<\/b><span style=\"font-weight: 400;\"> \u53b3\u683c\u306a\u54c1\u8cea\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3068\u5fb9\u5e95\u3057\u305f\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0 \u30b5\u30fc\u30d3\u30b9\u3067\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>EY\u30d9\u30c8\u30ca\u30e0\uff1a<\/b><span style=\"font-weight: 400;\"> \u9280\u884c\u30fb\u91d1\u878d\u5206\u91ce\u306b\u304a\u3051\u308b\u5f37\u307f\u3068\u9ad8\u54c1\u8cea\u306e\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>KPMG\u30d9\u30c8\u30ca\u30e0:<\/b><span style=\"font-weight: 400;\"> \u8907\u96d1\u306a\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3057\u3001\u904b\u7528\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5c02\u9580\u5bb6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af:<\/b><span style=\"font-weight: 400;\"> \u8907\u96d1\u306a\u8ca1\u52d9\u6587\u66f8\u306e\u53d6\u308a\u6271\u3044\u3001\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u7af6\u4e89\u529b\u306e\u3042\u308b\u30b3\u30b9\u30c8\u3067\u306e\u5927\u898f\u6a21\u306a\u76e3\u67fb\u57fa\u6e96\u306e\u53b3\u683c\u306a\u9075\u5b88\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u652f\u63f4\u3092\u5c02\u9580\u3068\u3059\u308b\u3001\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9 \u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AASC &amp; A&amp;C:<\/b><span style=\"font-weight: 400;\"> \u30d9\u30c8\u30ca\u30e0\u306e\u30d3\u30b8\u30cd\u30b9\u304a\u3088\u3073\u4f1a\u8a08\u74b0\u5883\u306e\u7279\u6b8a\u6027\u3092\u6df1\u304f\u7406\u89e3\u3057\u3066\u3044\u308b\u56fd\u5185\u6709\u6570\u306e\u76e3\u67fb\u6cd5\u4eba\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u4f01\u696d\u5411\u3051\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u9078\u629e\u306f\u3001\u5b9f\u969b\u306e\u898f\u6a21\u3001\u696d\u754c\u7279\u6027\u3001\u682a\u5f0f\u4e0a\u5834\u3001\u56fd\u969b\u8cc7\u672c\u306e\u8abf\u9054\u3001\u5185\u90e8\u7d71\u5236\u306e\u900f\u660e\u6027\u306e\u5411\u4e0a\u306a\u3069\u3001\u4f01\u696d\u306e\u9577\u671f\u76ee\u6a19\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_khong_tuan_thu_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5927\u898f\u6a21\u306a\u4e8b\u696d\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u610f\u56f3\u7684\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u305d\u308c\u3092\u7121\u8996\u3057\u305f\u5834\u5408\u3001\u6cd5\u7684\u304a\u3088\u3073\u7d4c\u6e08\u7684\u5f71\u97ff\u306f\u6df1\u523b\u306a\u3082\u306e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u884c\u653f\u7f70\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee441\/2018\/ND-CP\u306b\u3088\u308c\u3070\u3001\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u91d1\u306f\u6700\u59275,000\u4e07VND\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6a29\u5229\u306e\u5236\u9650:<\/b><span style=\"font-weight: 400;\"> \u4f01\u696d\u306f\u516c\u5171\u4e8b\u696d\u3078\u306e\u5165\u672d\u6a29\u3092\u62d2\u5426\u3055\u308c\u305f\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u512a\u5148\u691c\u67fb\u30ea\u30b9\u30c8\u306b\u8f09\u305b\u3089\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4fe1\u983c\u306e\u55aa\u5931:<\/b><span style=\"font-weight: 400;\"> \u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u3068\u3063\u3066\u3001\u5927\u898f\u6a21\u306a\u4f01\u696d\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6b20\u5982\u306f\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u900f\u660e\u6027\u306e\u6b20\u5982\u306e\u5146\u5019\u3067\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;\">\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u306f\u3001\u5358\u306b\u898f\u5236\u9075\u5b88\u306e\u305f\u3081\u306e\u884c\u653f\u624b\u7d9a\u304d\u3067\u306f\u306a\u304f\u3001\u900f\u660e\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u6642\u4ee3\u306b\u304a\u3051\u308b\u8ce2\u660e\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u6226\u7565\u3067\u3059\u3002\u65e9\u671f\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u3068\u3001\u4fe1\u983c\u6027\u304c\u9ad8\u304f\u6709\u80fd\u306a\u76e3\u67fb\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u9078\u5b9a\u306f\u3001\u4f01\u696d\u304c\u5f37\u56fa\u306a\u8ca1\u52d9\u57fa\u76e4\u3092\u69cb\u7bc9\u3057\u3001\u56fd\u969b\u5e02\u5834\u306b\u304a\u3051\u308b\u66f4\u306a\u308b\u767a\u5c55\u306b\u5099\u3048\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u3067\u306f\u3001\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u7a0e\u52d9\u6700\u9069\u5316\u3001\u5927\u898f\u6a21\u4f01\u696d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u9023\u643a\u306a\u3069\u3001\u5305\u62ec\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u6700\u65b0\u306e\u6cd5\u898f\u5236\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u4f01\u696d\u3068\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3092\u901a\u3058\u3066\u3001\u8ca1\u52d9\u5831\u544a\u306e\u6a19\u6e96\u5316\u3001\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u3001\u305d\u3057\u3066\u4e8b\u696d\u4fa1\u5024\u306e\u6700\u5927\u5316\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_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\u5927\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_moi_thanh_lap_co_phai_kiem_toan_khong\"><\/span>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8a2d\u7acb\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u767b\u9332\u8cc7\u672c\u91d1\uff08\u7dcf\u8cc7\u7523\u984d\u306b\u76f8\u5f53\uff09\u307e\u305f\u306f\u5f93\u696d\u54e1\u6570\u7b49\u306e\u57fa\u6e96\u3092\u4ed6\u306e\u5c02\u9580\u6cd5\u4ee4\u3067\u5b9a\u3081\u308b\u57fa\u6e96\u306b\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5927\u898f\u6a21\u306a\u7d4c\u55b6\u76e3\u67fb\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u57fa\u6e96\u306f\u901a\u5e38\u3001\u76f4\u524d\u306e\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_dat_tieu_chi_2_nam_lien_tiep_thi_sao\"><\/span>\u4f01\u696d\u304c 2 \u5e74\u9023\u7d9a\u3067\u57fa\u6e96\u3092\u6e80\u305f\u305b\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\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\u4ee490\/2025\/ND-CP\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u304c\u52b4\u50cd\u529b\u3001\u53ce\u76ca\u3001\u8cc7\u7523\u306b\u95a2\u3059\u308b\u57fa\u6e96\u30922\u5e74\u9023\u7d9a\u3067\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u57fa\u6e96\u3092\u518d\u5ea6\u6e80\u305f\u3059\u307e\u3067\u3001\u5927\u898f\u6a21\u306a\u4e8b\u696d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u304c\u4e00\u6642\u7684\u306b\u514d\u9664\u3055\u308c\u308b\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_duoc_tinh_dua_tren_yeu_to_nao\"><\/span>\u76e3\u67fb\u306e\u30b3\u30b9\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u8981\u56e0\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\u5927\u898f\u6a21\u4f01\u696d\u306e\u76e3\u67fb\u6599\u91d1\u306f\u3001\u901a\u5e38\u3001\u7dcf\u8cc7\u7523\u3001\u53ce\u76ca\u3001\u8acb\u6c42\u66f8\u306e\u6570\u3001\u4e8b\u696d\u6240\u306e\u6570\u3001\u8ca1\u52d9\u53d6\u5f15\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_co_bat_buoc_phai_nop_cho_co_quan_nha_nuoc_khong\"><\/span>\u76e3\u67fb\u5831\u544a\u66f8\u3092\u653f\u5e9c\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\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\u76e3\u67fb\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306e\u5834\u5408\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306f\u898f\u5b9a\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3068\u3068\u3082\u306b\u7a0e\u52d9\u5f53\u5c40\u3001\u7d71\u8a08\u6a5f\u95a2\u3001\u5c02\u9580\u7ba1\u7406\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u9280\u884c\u3084\u6295\u8cc7\u5bb6\u3068\u306e\u53d6\u5f15\u3001M&amp;A\u53d6\u5f15\u3092\u884c\u3046\u969b\u306e\u91cd\u8981\u306a\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        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