{"id":4420,"date":"2026-01-01T21:18:39","date_gmt":"2026-01-02T04:18:39","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4420"},"modified":"2026-01-01T21:18:39","modified_gmt":"2026-01-02T04:18:39","slug":"kiem-toan-to-chuc-tin-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tin-dung\/","title":{"rendered":"\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\uff1a\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u6700\u65b0\u306e\u898f\u5236\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u4eca\u3084\u7fa9\u52d9\u7684\u306a\u884c\u653f\u624b\u7d9a\u304d\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u5bb6\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u7684\u306a\u904b\u55b6\u3092\u652f\u3048\u308b\u5f37\u56fa\u306a\u300c\u76fe\u300d\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u898f\u5236\u306b\u3088\u308c\u3070\u2026 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-39-2011-TT-NHNN-kiem-toan-doc-lap-to-chuc-tin-dung-133057.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 39\/2011\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066\u6700\u8fd1\u3067\u306f <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-51-2024-TT-NHNN-kiem-toan-doc-lap-ngan-hang-thuong-mai-634796.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a751\/2024\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306f\u3001\u5546\u696d\u9280\u884c\u304a\u3088\u3073\u5916\u56fd\u9280\u884c\u652f\u5e97\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u76e3\u67fb\u306e\u5b9f\u65bd\u3092\u5f37\u304f\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u6a5f\u95a2\u306e\u76e3\u67fb\u3092\u901a\u3058\u305f\u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027\u306f\u3001\u6295\u8cc7\u5bb6\u3001\u9867\u5ba2\u3001\u305d\u3057\u3066\u898f\u5236\u5f53\u5c40\u304c\u8ca1\u52d9\u5065\u5168\u6027\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4e0d\u5b89\u5b9a\u306a\u7d4c\u6e08\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09\u3068\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u3078\u306e\u6e96\u62e0\u306f\u3001\u751f\u304d\u6b8b\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f01\u696d\u304c\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u5074\u9762\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter 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class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tin-dung\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tin_dung\" >\u4fe1\u7528\u6a5f\u95a2\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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tin-dung\/#Thoi_han_nop_bao_cao_kiem_toan_to_chuc_tin_dung_cho_Ngan_hang_Nha_nuoc_la_khi_nao\" >\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u5831\u544a\u66f8\u3092\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306b\u63d0\u51fa\u3059\u308b\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tin-dung\/#To_chuc_kiem_toan_nao_duoc_phep_thuc_hien_kiem_toan_to_chuc_tin_dung\" >\u4fe1\u7528\u6a5f\u95a2\u3092\u76e3\u67fb\u3059\u308b\u6a29\u9650\u3092\u6301\u3064\u76e3\u67fb\u6cd5\u4eba\u306f\u3069\u308c\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-to-chuc-tin-dung\/#Kiem_toan_to_chuc_tin_dung_co_bat_buoc_doi_voi_tat_ca_cac_Quy_tin_dung_nhan_dan_khong\" >\u3059\u3079\u3066\u306e\u4eba\u6c11\u4fe1\u7528\u57fa\u91d1\u306b\u5bfe\u3057\u3066\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_khuyen_khich_thuc_hien_kiem_toan_to_chuc_tin_dung\"><\/span><b>\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u5968\u52b1\u3055\u308c\u3066\u3044\u308b\u56e3\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u6a5f\u95a2\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u4e3b\u4f53\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u5404\u90e8\u7f72\u306f\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u9078\u5b9a\u3084\u6cd5\u7684\u6587\u66f8\u306e\u4f5c\u6210\u306b\u304a\u3044\u3066\u3088\u308a\u7a4d\u6975\u7684\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\uff08SBV\uff09\u306f\u3001\u7d4c\u55b6\u8cc7\u6e90\u306e\u6700\u9069\u5316\u3092\u56f3\u308b\u305f\u3081\u3001\u5404\u90e8\u7f72\u3092\u5fc5\u9808\u76e3\u67fb\u30b0\u30eb\u30fc\u30d7\u3068\u63a8\u5968\u76e3\u67fb\u30b0\u30eb\u30fc\u30d7\u306b\u660e\u78ba\u306b\u5206\u985e\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4421\" aria-describedby=\"caption-attachment-4421\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4421\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4421\" class=\"wp-caption-text\">\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u5968\u52b1\u3055\u308c\u3066\u3044\u308b\u56e3\u4f53<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_cac_ngan_hang_va_to_chuc_tin_dung_pho_bien\"><\/span><b>\u4eba\u6c17\u306e\u3042\u308b\u9280\u884c\u304a\u3088\u3073\u4fe1\u7528\u6a5f\u95a2\u306e\u30b0\u30eb\u30fc\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u5e9c\u306e\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u518d\u69cb\u7bc9\u306e\u65b9\u91dd\u306b\u6cbf\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u304c\u5f37\u304f\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5546\u696d\u9280\u884c:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u306f\u56fd\u6709\u5546\u696d\u9280\u884c\u3068\u682a\u5f0f\u4f1a\u793e\u5546\u696d\u9280\u884c\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5354\u540c\u7d44\u5408\u9280\u884c\u304a\u3088\u3073\u4eba\u6c11\u4fe1\u7528\u57fa\u91d1\uff1a<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u53c2\u52a0\u30e1\u30f3\u30d0\u30fc\u306e\u5b89\u5168\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u91d1\u878d\u4f1a\u793e\u304a\u3088\u3073\u91d1\u878d\u30ea\u30fc\u30b9\u4f1a\u793e:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u3089\u306e\u4f01\u696d\u306f\u50b5\u52d9\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u7ba1\u7406\u306b\u304a\u3044\u3066\u9ad8\u3044\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_nhanh_ngan_hang_nuoc_ngoai_va_cac_to_chuc_lien_quan\"><\/span><b>\u5916\u56fd\u9280\u884c\u652f\u5e97\u304a\u3088\u3073\u95a2\u9023\u7d44\u7e54<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u55b6\u696d\u3059\u308b\u5916\u56fd\u9280\u884c\u652f\u5e97\u306b\u3068\u3063\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u76e3\u67fb\u306f\u3001\u30db\u30b9\u30c8\u56fd\u3068\u89aa\u4f1a\u793e\u9593\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u540c\u671f\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u73fe\u884c\u306e\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u304a\u3088\u3073\u5916\u8ca8\u7ba1\u7406\u898f\u5236\u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_to_chuc_tin_dung\"><\/span><b>\u4fe1\u7528\u6a5f\u95a2\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u306a\u305c\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u53b3\u3057\u3044\u898f\u5236\u3092\u8ab2\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u7b54\u3048\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5168\u6027\u3001\u6cd5\u4ee4\u9075\u5b88\u3001\u305d\u3057\u3066\u60c5\u5831\u306e\u900f\u660e\u6027\u3068\u3044\u30463\u3064\u306e\u67f1\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4423\" aria-describedby=\"caption-attachment-4423\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4423\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4423\" class=\"wp-caption-text\">\u4fe1\u7528\u6a5f\u95a2\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_han_che_va_phong_ngua_rui_ro_van_hanh\"><\/span><b>\u5236\u9650\u3092\u8a55\u4fa1\u3057\u3001\u904b\u7528\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u9632\u6b62\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u878d\u8cc7\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3001\u62c5\u4fdd\u7ba1\u7406\u3001\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b\u629c\u3051\u7a74\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u8cc7\u7523\u5206\u985e\u306b\u95a2\u3059\u308b\u901a\u905411\/2021\/TT-NHNN\u306b\u57fa\u3065\u304d\u3001\u4e0d\u826f\u50b5\u6a29\u3001\u5ef6\u6ede\u50b5\u6a29\u3001\u304a\u3088\u3073\u30ea\u30b9\u30af\u5f15\u5f53\u91d1\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_tuan_thu_phap_luat_va_thong_tu_nganh\"><\/span><b>\u6cd5\u5f8b\u304a\u3088\u3073\u696d\u754c\u898f\u5236\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u6a5f\u95a2\u306f\u6bce\u5e74\u3001\u4e00\u9023\u306e\u91d1\u878d\u653f\u7b56\u306e\u5909\u66f4\u306b\u76f4\u9762\u3057\u307e\u3059\u3002\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u3067\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u9867\u5ba2\u307e\u305f\u306f\u9867\u5ba2\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3057\u3066\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08CAR\uff09\u3001\u6d41\u52d5\u6027\u6bd4\u7387\u3001\u304a\u3088\u3073\u4fe1\u7528\u9650\u5ea6\u984d\u3092\u9069\u5207\u306b\u9069\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_rui_ro_va_uy_tin_thuong_hieu\"><\/span><b>\u30ea\u30b9\u30af\u7ba1\u7406\u80fd\u529b\u3068\u30d6\u30e9\u30f3\u30c9\u306e\u8a55\u5224\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u300c\u5168\u9762\u627f\u8a8d\u300d\u306e\u610f\u898b\u3092\u4ed8\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u9280\u884c\u304c\u4f4e\u5229\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u3068\u306a\u308b\u3002\u682a\u4e3b\u3084\u56fd\u5185\u5916\u306e\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3001\u7d4c\u55b6\u9663\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u80fd\u529b\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_to_chuc_tin_dung\"><\/span><b>\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306e\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u304a\u3088\u3073\u4f01\u696d\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\u4ee5\u4e0b\u306f\u3001\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306e\u6982\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u6d3b\u52d5\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u6839\u62e0\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><b>\u4e3b\u306a\u8abf\u6574<\/b><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><b>\u6709\u52b9\u6027\/\u30b9\u30c6\u30fc\u30bf\u30b9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\u56de\u89a751\/2024\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u304a\u3088\u3073\u5916\u56fd\u9280\u884c\u652f\u5e97\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u65b0\u3057\u304f\u767a\u884c\u3055\u308c\u305f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\u56de\u89a7 39\/2011\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u5168\u822c\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u6709\u52b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">2024\u5e74\u4fe1\u7528\u6a5f\u95a2\u6cd5<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u91d1\u878d\u696d\u52d9\u304a\u3088\u3073\u76e3\u7763\u306b\u95a2\u3059\u308b\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u6709\u52b9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\u56de\u89a7 11\/2021\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u306e\u5206\u985e\u304a\u3088\u3073\u30ea\u30b9\u30af\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u306b\u91cd\u8981<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u304b\u3089\u306e\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u884c\u653f\u7f70\u306f\u9ad8\u984d\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u3001\u4f01\u696d\u306e\u8a55\u5224\u306b\u6df1\u523b\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_to_chuc_tin_dung_chuan_chuyen_gia\"><\/span><b>\u4fe1\u7528\u6a5f\u95a2\u5411\u3051\u306e\u6a19\u6e96\u7684\u306a\u5c02\u9580\u5bb6\u76e3\u67fb\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306e\u5fb9\u5e95\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u901a\u5e38 3 \uff5e 6 \u304b\u6708\u7d9a\u304d\u3001\u91cd\u5927\u306a\u865a\u507d\u8a18\u8f09\u304c\u898b\u843d\u3068\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u975e\u516c\u958b\u306e\u30d5\u30a7\u30fc\u30ba\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_4425\" aria-describedby=\"caption-attachment-4425\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4425\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng chu\u1ea9n chuy\u00ean gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4425\" class=\"wp-caption-text\">\u4fe1\u7528\u6a5f\u95a2\u5411\u3051\u306e\u6a19\u6e96\u7684\u306a\u5c02\u9580\u5bb6\u76e3\u67fb\u624b\u9806\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_danh_gia_rui_ro_ban_dau\"><\/span><b>\u521d\u671f\u30ea\u30b9\u30af\u8a08\u753b\u304a\u3088\u3073\u8a55\u4fa1\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u4fe1\u7528\u6a5f\u95a2\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u696d\u52d9\u3001\u56fd\u969b\u6c7a\u6e08\u696d\u52d9\u3001\u304a\u3088\u3073\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u8907\u96d1\u306a\u91d1\u878d\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u5546\u54c1\u306a\u3069\u3001\u9ad8\u30ea\u30b9\u30af\u9818\u57df\u306e\u7279\u5b9a\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_tra_chi_tiet_va_doi_chieu_so_lieu\"><\/span><b>\u8a73\u7d30\u306a\u691c\u8a3c\u3068\u30c7\u30fc\u30bf\u6bd4\u8f03\u306e\u30d5\u30a7\u30fc\u30ba\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u76e3\u67fb\u306e\u4e2d\u6838\u3068\u306a\u308b\u6bb5\u968e\u3067\u3059\u3002\u4f5c\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u3001\u78ba\u8a8d\u66f8\u3092\u7528\u3044\u305f\u9867\u5ba2\u9810\u91d1\u6b8b\u9ad8\u306e\u7167\u5408\u3001\u652f\u6255\u8a18\u9332\u3068\u62c5\u4fdd\u306e\u691c\u67fb\u3001\u4f1a\u8a08\u898f\u5247\u306b\u5f93\u3063\u305f\u5229\u606f\u3001\u624b\u6570\u6599\u3001\u975e\u5229\u606f\u53ce\u5165\u306e\u8a08\u7b97\u306e\u78ba\u8a8d\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_tong_hop_va_phat_hanh_bao_cao_kiem_toan\"><\/span><b>\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u767a\u884c\u3059\u308b\u6bb5\u968e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u305f\u5f8c\u3001\u76e3\u67fb\u4eba\u306f\u53d6\u7de0\u5f79\u4f1a\u3068\u8abf\u6574\u4ed5\u8a33\u306b\u3064\u3044\u3066\u5354\u8b70\u3057\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306e\u6700\u7d42\u76e3\u67fb\u5831\u544a\u66f8\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306b\u63d0\u51fa\u3055\u308c\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u516c\u8868\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_doi_voi_kiem_toan_to_chuc_tin_dung_hop_tac_xa\"><\/span><b>\u5354\u540c\u7d44\u5408\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\u578b\u4fe1\u7528\u6a5f\u95a2\uff08\u4eba\u6c11\u4fe1\u7528\u57fa\u91d1\u306a\u3069\uff09\u306f\u3001\u898f\u6a21\u306f\u5c0f\u3055\u3044\u3082\u306e\u306e\u5f37\u3044\u5171\u540c\u4f53\u610f\u8b58\u3092\u7279\u5fb4\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u5206\u91ce\u306e\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u3067\u306f\u3001\u5229\u76ca\u5206\u914d\u306e\u516c\u5e73\u6027\u3068\u7d44\u5408\u54e1\u3078\u306e\u878d\u8cc7\u306e\u5b89\u5168\u6027\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4424\" aria-describedby=\"caption-attachment-4424\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4424\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng h\u1ee3p t\u00e1c x\u00e3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4424\" class=\"wp-caption-text\">\u5354\u540c\u7d44\u5408\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u7cbe\u67fb\u3055\u308c\u308b\u57fa\u6e96\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e1\u30f3\u30d0\u30fc\u30b7\u30c3\u30d7:<\/b><span style=\"font-weight: 400;\"> \u501f\u308a\u624b\u304c\u57fa\u91d1\u306e\u6b63\u898f\u306e\u4f1a\u54e1\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30ed\u30fc\u30f3\u9650\u5ea6\u984d:<\/b><span style=\"font-weight: 400;\"> \u96c6\u4e2d\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u5358\u4e00\u30e1\u30f3\u30d0\u30fc\u306b\u5bfe\u3057\u3066\u898f\u5b9a\u306e\u6bd4\u7387\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u767b\u9332\u8cc7\u672c\u91d1:<\/b><span style=\"font-weight: 400;\"> \u8cc7\u672c\u306e\u62e0\u51fa\u3068\u8b72\u6e21\u306f\u900f\u660e\u6027\u304c\u4fdd\u305f\u308c\u3001\u4f1a\u793e\u306e\u5b9a\u6b3e\u306b\u6e96\u62e0\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_kiem_toan_to_chuc_tin_dung_chuyen_nghiep\"><\/span><b>\u5c02\u9580\u7684\u306a\u4fe1\u7528\u6a5f\u95a2\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u5229\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u5916\u90e8\u76e3\u67fb\u6cd5\u4eba\u3092\u96c7\u3046\u3068\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u7d76\u5bfe\u7684\u306a\u6b63\u78ba\u6027\u3092\u3082\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5ba2\u89b3\u7684\u306a\u8996\u70b9\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_doc_lap_va_khach_quan_tuyet_doi\"><\/span><b>\u7d76\u5bfe\u7684\u306a\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u6240\u5c5e\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u308b\u3002 <\/span>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<span style=\"font-weight: 400;\"> \u5f53\u793e\u306f\u3001\u9280\u884c\u6cd5\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u898f\u5236\u5f53\u5c40\u3084\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u3068\u3063\u3066\u9ad8\u3044\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_tu_van_hoan_thien_he_thong_ke_toan_%E2%80%93_thue\"><\/span><b>\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u652f\u63f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u691c\u67fb\u306e\u5b9f\u65bd\u306b\u52a0\u3048\u3001\u4f01\u696d\u306e\u7a0e\u52d9\u7fa9\u52d9\u306e\u898b\u76f4\u3057\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u8907\u96d1\u306a\u898f\u5236\u306e\u8aa4\u89e3\u306b\u3088\u308a\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u73fe\u4ee3\u306e\u91d1\u878d\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3059\u3002\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u5358\u306b\u691c\u67fb\u3078\u306e\u9069\u5408\u3092\u56f3\u308b\u305f\u3081\u3060\u3051\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u672c\u8cea\u7684\u306b\u306f\u4e8b\u696d\u4fa1\u5024\u3092\u5b88\u308b\u305f\u3081\u306e\u8ce2\u660e\u306a\u6295\u8cc7\u3067\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306e\u76e3\u67fb\u5831\u544a\u66f8\u304b\u3089\u5f97\u3089\u308c\u308b\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u3068\u63d0\u8a00\u3092\u901a\u3058\u3066\u3001\u7d4c\u55b6\u9663\u306f\u5065\u5168\u306a\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u304a\u63a2\u3057\u306e\u7d44\u7e54\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u305c\u3072\u5f53\u793e\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002 <\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\">MAN\u306f\u3001\u91d1\u878d\u696d\u754c\u306b\u7279\u5316\u3057\u305f\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u3092\u8a87\u308a\u306b\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u7686\u69d8\u306b\u5305\u62ec\u7684\u306a\u76e3\u67fb\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3001\u898f\u5236\u9075\u5b88\u3068\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u5411\u4e0a\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u306f\u3001\u4eca\u3059\u3050MAN\u307e\u3067\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_to_chuc_tin_dung\"><\/span><b>\u4fe1\u7528\u6a5f\u95a2\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=\"Thoi_han_nop_bao_cao_kiem_toan_to_chuc_tin_dung_cho_Ngan_hang_Nha_nuoc_la_khi_nao\"><\/span>\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u5831\u544a\u66f8\u3092\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306b\u63d0\u51fa\u3059\u308b\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u898f\u5247\u306b\u3088\u308b\u3068\u3001\u72ec\u7acb\u76e3\u67fb\u5831\u544a\u66f8\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f8b\u5916\u7684\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u66f8\u9762\u306b\u3088\u308b\u627f\u8a8d\u3092\u5f97\u305f\u4e0a\u3067\u3001\u671f\u9650\u306e\u5ef6\u9577\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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=\"To_chuc_kiem_toan_nao_duoc_phep_thuc_hien_kiem_toan_to_chuc_tin_dung\"><\/span>\u4fe1\u7528\u6a5f\u95a2\u3092\u76e3\u67fb\u3059\u308b\u6a29\u9650\u3092\u6301\u3064\u76e3\u67fb\u6cd5\u4eba\u306f\u3069\u308c\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\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u304c\u6bce\u5e74\u627f\u8a8d\u3059\u308b\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u76e3\u67fb\u6cd5\u4eba\u306e\u307f\u304c\u8a8d\u53ef\u3092\u53d7\u3051\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u76e3\u67fb\u4eba\u306e\u6570\u3068\u91d1\u878d\u696d\u754c\u306b\u304a\u3051\u308b\u5b9f\u52d9\u7d4c\u9a13\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_to_chuc_tin_dung_co_bat_buoc_doi_voi_tat_ca_cac_Quy_tin_dung_nhan_dan_khong\"><\/span>\u3059\u3079\u3066\u306e\u4eba\u6c11\u4fe1\u7528\u57fa\u91d1\u306b\u5bfe\u3057\u3066\u4fe1\u7528\u6a5f\u95a2\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\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\u5728\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306f\u3059\u3079\u3066\u306e\u4fe1\u7528\u30d5\u30a1\u30f3\u30c9\u306b\u5bfe\u3057\u76e3\u67fb\u306e\u5b9f\u65bd\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8cc7\u7523\u898f\u6a21\u306e\u5927\u304d\u3044\u30d5\u30a1\u30f3\u30c9\u3084\u7279\u5225\u306a\u76e3\u7763\u4e0b\u306b\u3042\u308b\u30d5\u30a1\u30f3\u30c9\u306b\u3064\u3044\u3066\u306f\u3001\u4fe1\u7528\u6a5f\u95a2\u306b\u3088\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\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\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c 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S\u1ef1 minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng qua ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, kh\u00e1ch h\u00e0ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 ch\u00ednh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4420","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\/4420","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=4420"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4420\/revisions"}],"predecessor-version":[{"id":4426,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4420\/revisions\/4426"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4422"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}