{"id":4428,"date":"2026-01-01T21:42:06","date_gmt":"2026-01-02T04:42:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4428"},"modified":"2026-01-01T21:42:25","modified_gmt":"2026-01-02T04:42:25","slug":"kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/","title":{"rendered":"\u4e0a\u5834\u4f01\u696d\u3068\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\uff1a\u898f\u5236\u3001\u7bc4\u56f2\u3001\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u90e8\u9580\u306e\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u524d\u306b\u305d\u306e\u900f\u660e\u6027\u3068\u5b8c\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6d3b\u52d5\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u8a3c\u5238\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u5229\u76ca\u3092\u5b88\u308b\u305f\u3081\u3001\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u57fa\u6e96\u306e\u53b3\u683c\u3055\u306f\u3001\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u80fd\u529b\u306e\u5c3a\u5ea6\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73fe\u5b9f\u306b\u306f\u3001\u6df1\u523b\u306a\u8ca1\u52d9\u4e0a\u306e\u4e0d\u6b63\u884c\u70ba\u306f\u3057\u3070\u3057\u3070\u682a\u4e3b\u306e\u4fe1\u983c\u3092\u5931\u589c\u3055\u305b\u3001\u8cc7\u672c\u5e02\u5834\u306e\u6df7\u4e71\u3092\u5f15\u304d\u8d77\u3053\u3057\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u901a\u9054155\/2015\/TT-BTC\u306e\u9075\u5b88\u304c\u56fd\u5185\u4f01\u696d\u306e\u5730\u4f4d\u5411\u4e0a\u306b\u5f79\u7acb\u3063\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u5968\u52b1\u5bfe\u8c61\u8005\u3001\u305d\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u8a3c\u5238\u5e02\u5834\u306e\u767a\u5c55\u306b\u304a\u3051\u308b\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u5f79\u5272\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u91cd\u8981\u306a\u60c5\u5831\u3092\u304a\u898b\u9003\u3057\u306a\u304f\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter 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>\u60c5\u5831\u958b\u793a\u3068\u8077\u696d\u502b\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Quy_dinh_phap_luat_ve_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Trach_nhiem_cua_don_vi_duoc_kiem_toan\" >\u76e3\u67fb\u5bfe\u8c61\u7d44\u7e54\u306e\u8cac\u4efb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Danh_muc_cac_van_ban_phap_luat_lien_quan\" >\u95a2\u9023\u3059\u308b\u6cd5\u7684\u6587\u66f8\u306e\u30ea\u30b9\u30c8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Co_che_giam_sat_va_trach_nhiem_phap_ly_trong_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u7763\u304a\u3088\u3073\u6cd5\u7684\u8cac\u4efb\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Xu_ly_vi_pham_trong_linh_vuc_chung_khoan\" >\u8a3c\u5238\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u884c\u70ba\u3078\u306e\u5bfe\u5fdc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Giai_phap_nang_cao_chat_luong_bao_cao_thong_qua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u5831\u544a\u54c1\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002<\/a><\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_dai_chung\" >\u4e0a\u5834\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\" >\u975e\u4e0a\u5834\u306e\u516c\u958b\u4f01\u696d\u3082\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Thoi_han_cong_bo_bao_cao_kiem_toan_la_bao_lau\" >\u76e3\u67fb\u5831\u544a\u66f8\u306e\u516c\u958b\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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Chi_phi_kiem_toan_phu_thuoc_vao_yeu_to_nao\" >\u76e3\u67fb\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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Y_kien_kiem_toan_ngoai_tru_anh_huong_the_nao_den_co_phieu\" >\u9650\u5b9a\u4ed8\u304d\u76e3\u67fb\u610f\u898b\u306f\u682a\u4fa1\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u8cc7\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u54c1\u8cea\u30d5\u30a3\u30eb\u30bf\u30fc\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u4f01\u696d\u304c\u53b3\u683c\u306a\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3001\u9593\u63a5\u7684\u306b\u305d\u306e\u8ca1\u52d9\u5065\u5168\u6027\u3068\u4f01\u696d\u502b\u7406\u3092\u793e\u4f1a\u306b\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4433\" aria-describedby=\"caption-attachment-4433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4433\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4433\" class=\"wp-caption-text\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306e\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306f\u3001\u9280\u884c\u304b\u3089\u6295\u8cc7\u5bb6\u306b\u81f3\u308b\u307e\u3067\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u95a2\u3059\u308b\u5ba2\u89b3\u7684\u306a\u8996\u70b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u898f\u5236\u304c\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3057\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u304c\u6c42\u3081\u3089\u308c\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u3084\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u5358\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5b57\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u3078\u306e\u6e96\u62e0\u3092\u691c\u8a3c\u3057\u3001\u53b3\u683c\u306a\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e\u79fb\u884c\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u5e02\u5834\u306f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u904b\u55b6\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u8a50\u6b3a\u3084\u4e0d\u826f\u50b5\u6a29\u306e\u96a0\u853d\u306b\u5bfe\u3059\u308b\u300c\u9632\u5fa1\u58c1\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u5065\u5168\u306a\u6295\u8cc7\u74b0\u5883\u3092\u78ba\u4fdd\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_khuyen_khich_va_bat_buoc_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u4f1a\u793e\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5968\u52b1\u3055\u308c\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u516c\u958b\u4f1a\u793e\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306f\u3001\u516c\u958b\u4f1a\u793e\u3001\u4e0a\u5834\u7d44\u7e54\u3001\u8a3c\u5238\u4f1a\u793e\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3001\u50b5\u5238\u306e\u516c\u52df\u767a\u884c\u6a5f\u95a2\u306a\u3069\u3001\u8cc7\u672c\u5e02\u5834\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4e3b\u4f53\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u4e3b\u4f53\u306f\u3001\u6cd5\u4ee4\u306b\u3088\u308a\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-2\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u900f\u660e\u6027\u3001\u57fa\u6e96\u9075\u5b88\u3001\u305d\u3057\u3066\u6295\u8cc7\u5bb6\u4fdd\u8b77\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u50b5\u5238\u767a\u884c\u8005\u306f\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u306e\u524d\u63d0\u6761\u4ef6\u3068\u3057\u3066\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u76e3\u67fb\u306f\u3001\u50b5\u5238\u767a\u884c\u8005\u306e\u8fd4\u6e08\u80fd\u529b\u3001\u62c5\u4fdd\u306e\u5408\u6cd5\u6027\u3001\u305d\u3057\u3066\u767a\u884c\u8cc7\u672c\u306e\u4f7f\u9014\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4430\" aria-describedby=\"caption-attachment-4430\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4430\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch v\u00e0 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4430\" class=\"wp-caption-text\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u4f1a\u793e\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5968\u52b1\u3055\u308c\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_doanh_nghiep_tieu_bieu\"><\/span><b>\u5178\u578b\u7684\u306a\u4e8b\u696d\u306e\u7a2e\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306f\u3001\u793e\u4f1a\u8cc7\u672c\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4e3b\u4f53\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u57fa\u3065\u304f\u4e3b\u8981\u4e3b\u4f53\u306e\u5206\u985e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4ee3\u8868\u7684\u306a\u4e8b\u696d\u5f62\u614b\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u7269\u4f53<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u57fa\u672c\u6761\u4ef6<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u76e3\u67fb\u306b\u304a\u3051\u308b\u5f79\u5272<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u516c\u958b\u4f1a\u793e<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5b9a\u6b3e\u8cc7\u672c\u91d1\u306f300\u5104VND\u4ee5\u4e0a\u3001\u682a\u4e3b\u6570\u306f100\u4eba\u4ee5\u4e0a\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u304a\u3088\u3073 6 \u304b\u6708\u3054\u3068\u306e\u30ec\u30d3\u30e5\u30fc\u306f\u5fc5\u9808\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u4e0a\u5834\u7d44\u7e54<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">HOSE\/HNX\u306e\u4e0a\u5834\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3092\u53b3\u5b88\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;\">\u8a3c\u5238\u4f1a\u793e<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8a3c\u5238\u696d\u3092\u55b6\u3080\u305f\u3081\u306e\u514d\u8a31\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5b89\u5168\u6027\u76e3\u67fb\u3068\u696d\u52d9\u5831\u544a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u5bb6\u304b\u3089\u8abf\u9054\u3057\u305f\u8cc7\u672c\u306e\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3068\u7d14\u8cc7\u7523\u4fa1\u5024\uff08NAV\uff09\u3092\u516c\u958b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_phat_hanh_trai_phieu_ra_cong_chung\"><\/span><b>\u50b5\u5238\u3092\u516c\u52df\u3059\u308b\u7d44\u7e54<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u6a5f\u95a2\u306b\u3068\u3063\u3066\u3001\u767a\u884c\u627f\u8a8d\u306b\u306f\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u304c\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u50b5\u5238\u6295\u8cc7\u5bb6\u306f\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u5831\u544a\u66f8\u306b\u57fa\u3065\u304f\u5143\u672c\u304a\u3088\u3073\u5229\u606f\u306e\u8fd4\u6e08\u80fd\u529b\u306e\u4fdd\u8a3c\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u4f1a\u793e\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u3001\u901a\u5e38\u3001\u62c5\u4fdd\u8cc7\u7523\u306e\u5408\u6cd5\u6027\u306e\u691c\u8a3c\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u76e3\u67fb\u4eba\u306f\u3001\u50b5\u5238\u767a\u884c\u306b\u3088\u3063\u3066\u8abf\u9054\u3055\u308c\u305f\u8cc7\u91d1\u306e\u4f7f\u9014\u3092\u5be9\u67fb\u3057\u3001\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_duoc_khuyen_khich_phat_trien_va_muc_tieu_minh_bach\"><\/span><b>\u958b\u767a\u304c\u5968\u52b1\u3055\u308c\u308b\u5206\u91ce\u3068\u900f\u660e\u6027\u306e\u76ee\u6a19\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u76e3\u67fb\u3068\u8a3c\u5238\u90e8\u9580\u306e\u5206\u91ce\u306f\u3001\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u3092\u793a\u305b\u3070\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u8cc7\u672c\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u308b\u516c\u6b63\u306a\u91d1\u878d\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u306b\u3088\u308b\u76e3\u67fb\u3084\u8a3c\u5238\u4f1a\u793e\u306b\u3088\u308b\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f37\u5316\u306f\u3001\u4f01\u696d\u304c\u5927\u898f\u6a21\u306a\u6d77\u5916\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3092\u8a98\u81f4\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7d44\u7e54\u306f\u901a\u5e38\u3001\u6975\u3081\u3066\u9ad8\u3044\u30ea\u30b9\u30af\u7ba1\u7406\u57fa\u6e96\u3068\u5b8c\u74a7\u306a\u8ca1\u52d9\u5831\u544a\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Niem_yet_va_dang_ky_giao_dich\"><\/span><b>\u4e0a\u5834\u304a\u3088\u3073\u53d6\u5f15\u767b\u9332<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">HOSE\u3001HNX\u3001UPCoM\u306e\u5404\u53d6\u5f15\u6240\u3078\u306e\u4e0a\u5834\u3092\u5e0c\u671b\u3059\u308b\u4f01\u696d\u306f\u3001\u53b3\u683c\u306a\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u5408\u683c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8106\u5f31\u306a\u4f01\u696d\u3092\u6392\u9664\u3057\u3001\u5e02\u5834\u5168\u4f53\u306e\u5065\u5168\u6027\u3092\u5b88\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u898f\u5236\u5f53\u5c40\u306b\u5bfe\u3057\u3001\u5c11\u306a\u304f\u3068\u30822\u5e74\u9593\u306e\u904e\u53bb\u306e\u5229\u76ca\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u57fa\u3065\u304d\u3001\u5e02\u5834\u898f\u5236\u5f53\u5c40\u306f\u4e0a\u5834\u7533\u8acb\u7d44\u7e54\u306e\u5b9f\u969b\u306e\u80fd\u529b\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_bo_thong_tin_va_dao_duc_nghe_nghiep\"><\/span><b>\u60c5\u5831\u958b\u793a\u3068\u8077\u696d\u502b\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u4e3b\u8981\u682a\u4e3b\u304a\u3088\u3073\u5185\u90e8\u95a2\u4fc2\u8005\u306f\u3001\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u3001\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u5236\u5ea6\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306b\u3088\u308b\u76e3\u8996\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u6240\u6709\u6a29\u306e\u958b\u793a\u306f\u3001\u5e02\u5834\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4fa1\u683c\u64cd\u4f5c\u3084\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u3092\u9632\u6b62\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u3084\u8a3c\u5238\u90e8\u9580\u306e\u76e3\u67fb\u306e\u900f\u660e\u6027\u306f\u3001\u4f01\u696d\u306e\u5b9f\u969b\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u72ec\u81ea\u306b\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3084\u5c02\u9580\u77e5\u8b58\u3092\u6b20\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u5c0f\u898f\u6a21\u6295\u8cc7\u5bb6\u306e\u4fdd\u8b77\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_ve_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u3067\u306f\u3001\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306b\u95a2\u4e0e\u3059\u308b\u5f53\u4e8b\u8005\u306e\u8cac\u4efb\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u30022019\u5e74\u8a3c\u5238\u6cd5\u7b2c20\u6761\u3067\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306f\u627f\u8a8d\u3055\u308c\u305f\u6a5f\u95a2\u306b\u3088\u3063\u3066\u76e3\u67fb\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4432\" aria-describedby=\"caption-attachment-4432\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4432\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4432\" class=\"wp-caption-text\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8a3c\u5238\u59d4\u54e1\u4f1a\uff08SSC\uff09\u306f\u3001\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u8aa4\u308a\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306e\u8cc7\u683c\u3092\u505c\u6b62\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76e3\u67fb\u4eba\u306e\u6291\u6b62\u529b\u3068\u5c02\u9580\u7684\u8cac\u4efb\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_don_vi_duoc_kiem_toan\"><\/span><b>\u76e3\u67fb\u5bfe\u8c61\u7d44\u7e54\u306e\u8cac\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u4f1a\u793e\u3092\u76e3\u67fb\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u5b8c\u5168\u306a\u6587\u66f8\u3092\u63d0\u51fa\u3057\u3001\u9069\u6642\u306b\u8aac\u660e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u306e\u59a8\u5bb3\u3084\u865a\u507d\u306e\u60c5\u5831\u63d0\u4f9b\u306f\u3001\u9055\u53cd\u306e\u91cd\u5927\u6027\u306b\u5fdc\u3058\u3066\u884c\u653f\u7f70\u307e\u305f\u306f\u5211\u4e8b\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_cac_van_ban_phap_luat_lien_quan\"><\/span><b>\u95a2\u9023\u3059\u308b\u6cd5\u7684\u6587\u66f8\u306e\u30ea\u30b9\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8a3c\u5238\u6cd5\u7b2c54\/2019\/QH14\u53f7\u3002<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c67\/2011\/QH12\u53f7\u3002<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee4155\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\"> \u8a3c\u5238\u6cd5\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a796\/2020\/TT-BTC<\/b><span style=\"font-weight: 400;\"> \u5e02\u5834\u306b\u304a\u3051\u308b\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_giam_sat_va_trach_nhiem_phap_ly_trong_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u7763\u304a\u3088\u3073\u6cd5\u7684\u8cac\u4efb\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306f\u3001\u4f01\u696d\u3068\u76e3\u67fb\u6cd5\u4eba\u306e\u95a2\u4fc2\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u8ca1\u52d9\u7701\u3001\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08VACPA\uff09\u3001\u305d\u3057\u3066\u8a3c\u5238\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u591a\u5c64\u7684\u306a\u76e3\u7763\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4429\" aria-describedby=\"caption-attachment-4429\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4429\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"C\u01a1 ch\u1ebf gi\u00e1m s\u00e1t v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd trong ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4429\" class=\"wp-caption-text\">\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u76e3\u7763\u304a\u3088\u3073\u6cd5\u7684\u8cac\u4efb\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u7533\u8acb\u306e\u969b\u306b\u306f\u3001\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u306e\u6b63\u78ba\u6027\u3068\u8a3c\u5238\u696d\u754c\u306e\u72b6\u6cc1\u304c\u6700\u3082\u53b3\u3057\u304f\u7cbe\u67fb\u3055\u308c\u307e\u3059\u3002\u7533\u8acb\u306e\u8fc5\u901f\u306a\u627f\u8a8d\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u6cd5\u4eba\u304c\u7b2c\u4e00\u5019\u88dc\u3068\u306a\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_vi_pham_trong_linh_vuc_chung_khoan\"><\/span><b>\u8a3c\u5238\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u884c\u70ba\u3078\u306e\u5bfe\u5fdc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u4f1a\u793e\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u9650\u5b9a\u610f\u898b\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u4f01\u696d\u306f\u8b66\u544a\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u682a\u5f0f\u5e02\u5834\u306b\u304a\u3051\u308b\u898f\u5f8b\u3068\u4fe1\u983c\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u5f37\u529b\u306a\u63aa\u7f6e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u3042\u3089\u3086\u308b\u30df\u30b9\u306f\u3001\u3059\u3079\u3066\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u9023\u9396\u7684\u306a\u640d\u5931\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5805\u7262\u306a\u5185\u90e8\u7d71\u5236\u624b\u9806\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u306f\u3001\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_chat_luong_bao_cao_thong_qua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u5831\u544a\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;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u3092\u52b9\u679c\u7684\u306b\u884c\u3046\u306b\u306f\u3001\u4f01\u696d\u306f\u9069\u5207\u306b\u7d44\u7e54\u5316\u3055\u308c\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6574\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u65b0\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5c0e\u5165\u3068\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u306b\u3088\u308b\u30c1\u30fc\u30e0\u7de8\u6210\u306f\u3001\u4e0d\u53ef\u6b20\u306a\u8981\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u4e0a\u5834\u4f01\u696d\u3084\u8a3c\u5238\u4f1a\u793e\u306e\u76e3\u67fb\u524d\u306b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u65e9\u671f\u306b\u30a8\u30e9\u30fc\u3092\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u304c\u5831\u544a\u66f8\u306b\u5bfe\u3057\u3066\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u53d6\u7de0\u5f79\u4f1a\u306f\u3001\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u304c\u5ba2\u89b3\u7684\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u76e3\u7763\u5f79\u3092\u62c5\u3044\u307e\u3059\u3002\u7d4c\u55b6\u9663\u304c\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u3057\u305f\u696d\u52d9\u306b\u5e72\u6e09\u3057\u306a\u3044\u3053\u3068\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u306e\u8cea\u306f\u3001\u65e2\u5b58\u682a\u4e3b\u306e\u4fe1\u983c\u5ea6\u306b\u6b63\u6bd4\u4f8b\u3057\u307e\u3059\u3002\u300c\u30af\u30ea\u30fc\u30f3\u300d\u306a\u5831\u544a\u66f8\u306f\u3001\u4f01\u696d\u304c\u65b0\u682a\u767a\u884c\u3092\u901a\u3058\u3066\u81ea\u4fe1\u3092\u6301\u3063\u3066\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u30d1\u30b9\u30dd\u30fc\u30c8\u3068\u306a\u308a\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;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u73fe\u4ee3\u306e\u5e02\u5834\u7d4c\u6e08\u306e\u767a\u5c55\u306b\u4e0d\u53ef\u6b20\u306a\u57fa\u76e4\u3067\u3059\u3002\u898f\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6c38\u7d9a\u7684\u306a\u4fe1\u983c\u3092\u7bc9\u304f\u4e0a\u3067\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306b\u3068\u3063\u3066\u900f\u660e\u6027\u306e\u3042\u308b\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u7d44\u7e54\u306e\u7121\u9650\u306e\u6210\u9577\u3092\u89e3\u304d\u653e\u3064\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3067 <\/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\u4e0a\u5834\u4f01\u696d\u5411\u3051\u306b\u5305\u62ec\u7684\u306a\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u5c02\u4efb\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u4f01\u696d\u306e\u7686\u69d8\u3068\u5354\u529b\u3057\u3001\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u5831\u544a\u306e\u6a19\u6e96\u5316\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5fb9\u5e95\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002MAN\u306f\u3001\u8ca1\u52d9\u6570\u5024\u3092\u6295\u8cc7\u5bb6\u3084\u682a\u4e3b\u306e\u7686\u69d8\u306e\u78ba\u56fa\u305f\u308b\u4fe1\u983c\u3078\u3068\u5909\u3048\u308b\u304a\u624b\u4f1d\u3044\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_dai_chung\"><\/span><b>\u4e0a\u5834\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=\"Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\"><\/span>\u975e\u4e0a\u5834\u306e\u516c\u958b\u4f01\u696d\u3082\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\u306f\u3044\u3002\u898f\u5236\u306b\u3088\u308a\u3001\u4e0a\u5834\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u516c\u958b\u4f01\u696d\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3092\u516c\u8868\u3059\u308b\u524d\u306b\u3001\u516c\u958b\u4f01\u696d\u76e3\u67fb\u304a\u3088\u3073\u8a3c\u5238\u90e8\u9580\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\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=\"Thoi_han_cong_bo_bao_cao_kiem_toan_la_bao_lau\"><\/span>\u76e3\u67fb\u5831\u544a\u66f8\u306e\u516c\u958b\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\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u8a3c\u5238\u4f1a\u793e\u306e\u5e74\u6b21\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u306b\u516c\u8868\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u534a\u671f\u3054\u3068\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u901a\u5e3845\u65e5\u3068\u77ed\u304f\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=\"Chi_phi_kiem_toan_phu_thuoc_vao_yeu_to_nao\"><\/span>\u76e3\u67fb\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\u8cbb\u7528\u306f\u901a\u5e38\u3001\u8cc7\u7523\u898f\u6a21\u3001\u652f\u5e97\u6570\u3001\u4e8b\u696d\u306e\u8907\u96d1\u3055\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u5834\u4f01\u696d\u3084\u8a3c\u5238\u696d\u754c\u306e\u76e3\u67fb\u3092\u62c5\u5f53\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306e\u8a55\u5224\u3082\u3001\u6599\u91d1\u3092\u5de6\u53f3\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=\"Y_kien_kiem_toan_ngoai_tru_anh_huong_the_nao_den_co_phieu\"><\/span>\u9650\u5b9a\u4ed8\u304d\u76e3\u67fb\u610f\u898b\u306f\u682a\u4fa1\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\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\u4e0a\u5834\u4f01\u696d\u3084\u8a3c\u5238\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u9650\u5b9a\u610f\u898b\u306f\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u30b7\u30b0\u30ca\u30eb\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u306e\u900f\u660e\u6027\u3078\u306e\u61f8\u5ff5\u3092\u9ad8\u3081\u3001\u58f2\u308a\u5727\u529b\u306b\u3064\u306a\u304c\u308a\u3001\u682a\u4fa1\u4e0b\u843d\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u3088\u304f\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\": 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S\u1ef1 kh\u1eaft khe trong ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. 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