{"id":4437,"date":"2026-01-02T00:26:18","date_gmt":"2026-01-02T07:26:18","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4437"},"modified":"2026-03-17T00:44:35","modified_gmt":"2026-03-17T07:44:35","slug":"kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/","title":{"rendered":"\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u6b63\u78ba\u6027\u3068\u5408\u6cd5\u6027\u3001\u305d\u3057\u3066\u516c\u5171\u8cc7\u6e90\u306e\u6709\u52b9\u6d3b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u7fa9\u52d9\u7684\u306a\u6d3b\u52d5\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u7d4c\u6e08\u69cb\u9020\u6539\u9769\u3092\u52a0\u901f\u3055\u305b\u308b\u653f\u5e9c\u306e\u53d6\u308a\u7d44\u307f\u306e\u4e00\u74b0\u3068\u3057\u3066\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/nghi-quyet-12nqtw-ve-tiep-tuc-co-cau-lai-doi-moi-va-nang-cao-hieu-qua-doanh-nghiep-nha-nuoc-da-dua--232086.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6c7a\u8b7012-NQ\/TW<\/span><\/a><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u3084\u30b3\u30f3\u30b0\u30ed\u30de\u30ea\u30c3\u30c8\u306b\u304a\u3051\u308b\u8cc7\u672c\u306e\u6d41\u308c\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3059\u308b\u3053\u3068\u304c\u6700\u512a\u5148\u4e8b\u9805\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u8ca1\u52d9\u4e0a\u306e\u4e0d\u6b63\u884c\u70ba\u306e\u767a\u898b\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u56fd\u5bb6\u8cc7\u672c\u3092\u4ee3\u8868\u3059\u308b\u8005\u306e\u7d4c\u55b6\u80fd\u529b\u3092\u6e2c\u308b\u6307\u6a19\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb\u9662\uff08SAO\uff09\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u3001\u6bce\u5e74\u6570\u5146\u30c9\u30f3\u76f8\u5f53\u306e\u4e0d\u6b63\u304c\u767a\u898b\u3055\u308c\u3001\u662f\u6b63\u52e7\u544a\u304c\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u56fd\u5bb6\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u76e3\u67fb\u90e8\u9580\u306e\u300c\u9580\u756a\u300d\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u5982\u5b9f\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u898f\u5236\u306e\u53b3\u683c\u306a\u9075\u5b88\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\u5e74\u56fd\u5bb6\u76e3\u67fb\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \uff082019 \u5e74\u6539\u6b63\uff09\u304a\u3088\u3073\u4f01\u696d\u306e\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u306b\u6295\u8cc7\u3055\u308c\u305f\u56fd\u5bb6\u8cc7\u672c\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c 69\/2014\/QH13 \u53f7\u306f\u3001\u3059\u3079\u3066\u306e\u7ba1\u7406\u8005\u306b\u3068\u3063\u3066\u7dca\u6025\u306e\u8981\u4ef6\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-nha-nuoc-va-von-nha-nuoc\/#Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\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-nha-nuoc-va-von-nha-nuoc\/#Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\" >\u56fd\u5bb6\u76e3\u67fb\u6cd5\u3068\u76e3\u67fb\u6a5f\u95a2\u306e\u5f79\u5272<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\" >\u6cd5\u5f8b\u7b2c69\/2014\/QH13\u53f7\u304a\u3088\u3073\u305d\u306e\u6307\u5c0e\u6cd5\u4ee4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u56fd\u6709\u4f01\u696d\u3068\u56fd\u6709\u8cc7\u672c\u3067\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5185\u5bb9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\" >\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3068\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u306e\u691c\u8a3c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_viec_bao_toan_va_phat_trien_von_nha_nuoc\" >\u56fd\u6709\u8cc7\u672c\u306e\u4fdd\u5168\u3068\u767a\u5c55\u3092\u76e3\u67fb\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_tinh_tuan_thu_phap_luat_ve_thue_va_ngan_sach\" >\u7a0e\u6cd5\u304a\u3088\u3073\u4e88\u7b97\u6cd5\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u76e3\u67fb\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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_hieu_qua_hoat_dong_Performance_Audit\" >\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb<\/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-nha-nuoc-va-von-nha-nuoc\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u624b\u7d9a\u304d\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-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan\" >\u76e3\u67fb\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-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_thuc_hien_kiem_toan_tai_don_vi\" >\u7d44\u7e54\u306b\u304a\u3051\u308b\u76e3\u67fb\u5b9f\u65bd\u30d5\u30a7\u30fc\u30ba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_lap_bao_cao_va_cong_bo_ket_qua\" >\u5831\u544a\u3068\u7d50\u679c\u306e\u516c\u8868\u6bb5\u968e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Nhung_sai_pham_thuong_gap_phat_hien_qua_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u767a\u898b\u3055\u308c\u305f\u4e00\u822c\u7684\u306a\u4e0d\u6b63\u884c\u70ba\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-nha-nuoc-va-von-nha-nuoc\/#Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Ung_dung_cong_nghe_thong_tin_va_Big_Data\" >\u60c5\u5831\u6280\u8853\u3068\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306e\u5fdc\u7528<\/a><\/li><li class='ez-toc-page-1 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-nha-nuoc-va-von-nha-nuoc\/#Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\" >\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027\u306e\u5411\u4e0a\u3002<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Hoan_thien_he_thong_chuan_muc_va_quy_trinh\" >\u6a19\u6e96\u3068\u624b\u9806\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Doanh_nghiep_co_von_nha_nuoc_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\" >50%\u8cc7\u672c\u306e\u56fd\u6709\u4f01\u696d\u306f\u56fd\u5bb6\u76e3\u67fb\u5c40\u306b\u3088\u308b\u76e3\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\" >\u56fd\u6709\u4f01\u696d\u3084\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u72ec\u7acb\u76e3\u67fb\u3068\u56fd\u5bb6\u76e3\u67fb\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\" >\u76e3\u67fb\u3067\u767a\u898b\u3055\u308c\u305f\u8ca1\u52d9\u4e0a\u306e\u4e0d\u6b63\u306f\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\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;\">\u6280\u8853\u7684\u306a\u8a73\u7d30\u3092\u6398\u308a\u4e0b\u3052\u308b\u524d\u306b\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u691c\u67fb\u306b\u7a4d\u6975\u7684\u306b\u5099\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4438\" aria-describedby=\"caption-attachment-4438\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4438\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4438\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\"><\/span><b>\u56fd\u5bb6\u76e3\u67fb\u6cd5\u3068\u76e3\u67fb\u6a5f\u95a2\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u4e3b\u306b\u73fe\u884c\u306e\u56fd\u5bb6\u76e3\u67fb\u6cd5\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56fd\u5bb6\u76e3\u67fb\u5c40\u306f\u3001\u516c\u7684\u8ca1\u653f\u304a\u3088\u3073\u516c\u7684\u8cc7\u7523\u3092\u7ba1\u7406\u30fb\u4f7f\u7528\u3059\u308b\u3059\u3079\u3066\u306e\u7d44\u7e54\u306b\u5bfe\u3057\u3066\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u56fd\u5bb6\u304c50%\u3092\u8d85\u3048\u308b\u5b9a\u6b3e\u8cc7\u672c\u3092\u4fdd\u6709\u3059\u308b\u4f01\u696d\u306f\u3001\u5e74\u6b21\u76e3\u67fb\u306e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u56fd\u5bb6\u8cc7\u672c\u304c50%\u672a\u6e80\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5bb6\u76e3\u67fb\u5c40\u306f\u3001\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u627f\u8a8d\u3055\u308c\u305f\u76e3\u67fb\u8a08\u753b\u306b\u5f93\u3063\u3066\u3001\u8cc7\u672c\u306e\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\"><\/span><b>\u6cd5\u5f8b\u7b2c69\/2014\/QH13\u53f7\u304a\u3088\u3073\u305d\u306e\u6307\u5c0e\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u304a\u3051\u308b\u56fd\u6709\u8cc7\u672c\u306f\u53b3\u683c\u306a\u898f\u5236\u5236\u5ea6\u306b\u3088\u3063\u3066\u4fdd\u8b77\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u653f\u4ee491\/2015\/ND-CP\u304a\u3088\u3073\u305d\u306e\u6539\u6b63\uff08\u653f\u4ee432\/2018\/ND-CP\u3001\u653f\u4ee4140\/2020\/ND-CP\uff09\u306f\u3001\u8cc7\u672c\u306e\u6295\u8cc7\u3001\u7ba1\u7406\u3001\u304a\u3088\u3073\u4f7f\u7528\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5236\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u8cc7\u672c\u3092\u4fdd\u5168\u3057\u3001\u767a\u5c55\u3055\u305b\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u53ce\u76ca\u3001\u5229\u76ca\u3001\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u3068\u3044\u3063\u305f\u57fa\u6e96\u306f\u3001\u5e38\u306b\u76e3\u67fb\u4eba\u306e\u7cbe\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u56fd\u6709\u4f01\u696d\u3068\u56fd\u6709\u8cc7\u672c\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u30ea\u30b9\u30af\u3092\u5206\u985e\u3057\u3001\u9069\u5207\u306a\u76e3\u67fb\u624b\u9806\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u4e3b\u8981\u306a\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306e\u6982\u8981\u8868\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>\u56fd\u6709\u4f01\u696d\u53ca\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u5bfe\u8c61\u4e3b\u4f53\u306e\u6982\u8981\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5dde\u8cc7\u672c\u6bd4\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u76e3\u67fb\u65b9\u6cd5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\uff08SOE\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767b\u9332\u8cc7\u672c\u91d1100%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3001\u5b9a\u671f\u7684\u306a\u696d\u52d9\u76e3\u67fb\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u914d\u682a\u3092\u6301\u3064\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767b\u9332\u8cc7\u672c\u91d150%\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5dde\u76e3\u67fb\u5c40\u306f\u5b9a\u671f\u7684\u306b\u5e74\u6b21\u76e3\u67fb\u307e\u305f\u306f\u30c6\u30fc\u30de\u5225\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50%\u767b\u9332\u8cc7\u672c\u91d1\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306f\u3001\u4e0d\u6b63\u306e\u5146\u5019\u304c\u3042\u308b\u5834\u5408\u3084\u7d4c\u55b6\u9663\u306e\u8981\u6c42\u306b\u5fdc\u3058\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5171\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5dde\u4e88\u7b97\u8cc7\u91d1\u306e\u6d3b\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u4f1a\u8a08\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u3001\u7279\u306b\u56fd\u6709\u7d4c\u6e08\u56e3\u4f53\u304a\u3088\u3073\u56fd\u6709\u6cd5\u4eba\u306e\u76e3\u67fb\u306f\u3001\u901a\u5e38\u6975\u3081\u3066\u53b3\u683c\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u7d4c\u6e08\u306e\u300c\u6a5f\u95a2\u8eca\u300d\u3067\u3042\u308a\u3001\u83ab\u5927\u306a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305f\u3068\u3048\u5c0f\u3055\u306a\u8aa4\u308a\u3067\u3042\u3063\u3066\u3082\u3001\u56fd\u5bb6\u4e88\u7b97\u306b\u591a\u5927\u306a\u640d\u5931\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5185\u5bb9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u5c02\u9580\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u901a\u5e38\u3001\u900f\u660e\u6027\u3068\u52b9\u7387\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b 4 \u3064\u306e\u4e3b\u8981\u306a\u67f1\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4441\" aria-describedby=\"caption-attachment-4441\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4441\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"N\u1ed9i dung tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4441\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5185\u5bb9\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3068\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u306e\u691c\u8a3c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6700\u3082\u57fa\u672c\u7684\u304b\u3064\u91cd\u8981\u306a\u5074\u9762\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u5b58\u5728\u3001\u6a29\u5229\u3001\u7fa9\u52d9\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002\u56fd\u6709\u4f01\u696d\u306e\u5834\u5408\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u8a8d\u8b58\u306f\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u3084\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3067\u306f\u3001\u4e0d\u826f\u50b5\u6a29\u5f15\u5f53\u91d1\uff08\u5728\u5eab\u8a55\u4fa1\u6e1b\u3001\u4e0d\u826f\u50b5\u6a29\u3001\u91d1\u878d\u6295\u8cc7\uff09\u304c\u3001\u72b6\u6cc1\u3092\u300c\u7f8e\u5316\u300d\u3057\u3088\u3046\u3068\u3059\u308b\u4e0d\u6b63\u884c\u70ba\u306e\u6700\u3082\u683c\u597d\u306e\u6a19\u7684\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\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;\"> \u307e\u305f\u306f\u640d\u5931\u3092\u96a0\u853d\u3059\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_bao_toan_va_phat_trien_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u8cc7\u672c\u306e\u4fdd\u5168\u3068\u767a\u5c55\u3092\u76e3\u67fb\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8cc7\u672c\u3092\u5931\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u76e3\u67fb\u4eba\u306f\u8ca1\u52d9\u5b89\u5168\u6027\u6307\u6a19\u3092\u7b97\u51fa\u3057\u3001\u8907\u6570\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u6bd4\u8f03\u3059\u308b\u3002\u4f01\u696d\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u640d\u5931\u3092\u88ab\u3063\u305f\u5834\u5408\u3001\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u5bb6\u8cc7\u672c\u306e\u76e3\u67fb\u3067\u306f\u3001\u305d\u306e\u539f\u56e0\u304c\u5ba2\u89b3\u7684\u306a\u5e02\u5834\u8981\u56e0\u306b\u3088\u308b\u3082\u306e\u304b\u3001\u4e3b\u89b3\u7684\u306a\u7d4c\u55b6\u4e0a\u306e\u6b20\u9665\u306b\u3088\u308b\u3082\u306e\u304b\u3092\u554f\u308f\u305a\u3001\u5fb9\u5e95\u7684\u306b\u8abf\u67fb\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u4f8b\uff1a\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u4e2d\u6838\u4e8b\u696d\u4ee5\u5916\u306e\u6295\u8cc7\u306b\u3088\u308a\u6df1\u523b\u306a\u8cc7\u672c\u640d\u5931\u3092\u88ab\u3063\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u6cd5\u5f8b\u7b2c69\u53f7\u304a\u3088\u3073\u5185\u90e8\u8ca1\u52d9\u7ba1\u7406\u898f\u5247\u306b\u57fa\u3065\u304d\u3001\u3053\u308c\u3089\u306e\u6295\u8cc7\u6c7a\u5b9a\u306e\u6b63\u78ba\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tinh_tuan_thu_phap_luat_ve_thue_va_ngan_sach\"><\/span><b>\u7a0e\u6cd5\u304a\u3088\u3073\u4e88\u7b97\u6cd5\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\uff08SOE\uff09\u306f\u3001\u56fd\u5bb6\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u306b\u304a\u3044\u3066\u6700\u524d\u7dda\u306b\u7acb\u305f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002SOE\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u305d\u306e\u4ed6\u306e\u6599\u91d1\u304a\u3088\u3073\u624b\u6570\u6599\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u78ba\u8a8d\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3088\u304f\u3042\u308b\u9055\u53cd\u884c\u70ba\u3068\u3057\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u63a7\u9664\u3067\u304d\u306a\u3044\u8cbb\u7528\u3092\u8a08\u4e0a\u3057\u305f\u308a\u3001\u56fd\u6709\u8cc7\u672c\u90e8\u5206\u306b\u5206\u914d\u3055\u308c\u305f\u5229\u5b50\u3084\u914d\u5f53\u91d1\u306e\u4f01\u696d\u518d\u7de8\u652f\u63f4\u57fa\u91d1\u3078\u306e\u652f\u6255\u3044\u3092\u9045\u3089\u305b\u305f\u308a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hieu_qua_hoat_dong_Performance_Audit\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f93\u6765\u306e\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u5b9a\u3081\u3089\u308c\u305f\u76ee\u6a19\u3092\u53ef\u80fd\u306a\u9650\u308a\u4f4e\u3044\u30b3\u30b9\u30c8\uff083E\uff1a\u7d4c\u6e08\u6027\u3001\u52b9\u7387\u6027\u3001\u6709\u52b9\u6027\uff09\u3067\u9054\u6210\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u3053\u308c\u3089\u306e\u7d44\u7e54\u306e\u7af6\u4e89\u529b\u5f37\u5316\u306b\u5f79\u7acb\u3064\u65b0\u305f\u306a\u6f6e\u6d41\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6b63\u78ba\u306a\u7d50\u679c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u56fd\u6709\u4f01\u696d\u3068\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u56fd\u5bb6\u76e3\u67fb\u57fa\u6e96\u3092\u9075\u5b88\u3057\u3001\u4f53\u7cfb\u7684\u306a\u624b\u9806\u3067\u5b9f\u884c\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<figure id=\"attachment_4442\" aria-describedby=\"caption-attachment-4442\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4442\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4442\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u624b\u7d9a\u304d\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>\u76e3\u67fb\u6e96\u5099\u3068\u8a08\u753b\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3001\u4e8b\u696d\u30ea\u30b9\u30af\u3001\u6cd5\u7684\u74b0\u5883\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u306e\u7bc4\u56f2\u3068\u65b9\u6cd5\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_tai_don_vi\"><\/span><b>\u7d44\u7e54\u306b\u304a\u3051\u308b\u76e3\u67fb\u5b9f\u65bd\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\u89b3\u5bdf\u3001\u6bd4\u8f03\u3001\u78ba\u8a8d\u66f8\u3001\u30c7\u30fc\u30bf\u5206\u6790\u3068\u3044\u3063\u305f\u624b\u6cd5\u3092\u7528\u3044\u307e\u3059\u3002\u56fd\u6709\u8cc7\u672c\u306b\u3064\u3044\u3066\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u9577\u671f\u91d1\u878d\u6295\u8cc7\u306e\u76ee\u9332\u4f5c\u6210\u304c\u6700\u512a\u5148\u4e8b\u9805\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u3084\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u4e2d\u306b\u5211\u6cd5\u9055\u53cd\u306e\u5146\u5019\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u56fd\u5bb6\u76e3\u67fb\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u4e8b\u4ef6\u30d5\u30a1\u30a4\u30eb\u3092\u635c\u67fb\u6a5f\u95a2\u306b\u79fb\u9001\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_bao_cao_va_cong_bo_ket_qua\"><\/span><b>\u5831\u544a\u3068\u7d50\u679c\u306e\u516c\u8868\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306b\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u6cd5\u4ee4\u9075\u5b88\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u610f\u898b\u304c\u660e\u78ba\u306b\u8a18\u8f09\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8ca1\u52d9\u51e6\u7406\uff08\u7a0e\u91d1\u306e\u5fb4\u53ce\u3001\u6c7a\u7b97\u306e\u6e1b\u984d\u3001\u8d85\u904e\u914d\u5f53\u91d1\u306e\u56fd\u5bb6\u4e88\u7b97\u3078\u306e\u9001\u91d1\uff09\u306b\u95a2\u3059\u308b\u52e7\u544a\u306f\u3001\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306e\u76f4\u63a5\u7684\u306a\u7d50\u679c\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_pham_thuong_gap_phat_hien_qua_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u767a\u898b\u3055\u308c\u305f\u4e00\u822c\u7684\u306a\u4e0d\u6b63\u884c\u70ba\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u95a2\u4fc2\u5f53\u5c40\u304b\u3089\u96c6\u3081\u3089\u308c\u305f\u5831\u544a\u66f8\u306b\u57fa\u3065\u304f\u3068\u3001\u30a8\u30e9\u30fc\u304c\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u300c\u30db\u30c3\u30c8\u30b9\u30dd\u30c3\u30c8\u300d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4440\" aria-describedby=\"caption-attachment-4440\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4440\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Nh\u1eefng sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p ph\u00e1t hi\u1ec7n qua ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4440\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u767a\u898b\u3055\u308c\u305f\u4e00\u822c\u7684\u306a\u4e0d\u6b63\u884c\u70ba\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u58f2\u639b\u91d1\u306e\u7ba1\u7406:<\/b><span style=\"font-weight: 400;\"> \u7a4d\u6975\u7684\u306a\u56de\u53ce\u63aa\u7f6e\u3092\u8b1b\u3058\u305a\u3001\u901a\u905448\/2019\/TT-BTC\u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u9069\u5207\u306a\u5f15\u5f53\u91d1\u3092\u8b1b\u3058\u305a\u306b\u3001\u5ef6\u6ede\u50b5\u52d9\u3092\u9577\u671f\u9593\u672a\u56de\u53ce\u306e\u307e\u307e\u653e\u7f6e\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u91d1\u878d\u6295\u8cc7:<\/b><span style=\"font-weight: 400;\"> \u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306f\u975e\u52b9\u7387\u3067\u3042\u308a\u3001\u5f53\u521d\u306e\u56fd\u5bb6\u8cc7\u672c\u3092\u4fdd\u5168\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u571f\u5730\u7ba1\u7406:<\/b><span style=\"font-weight: 400;\"> \u571f\u5730\u306e\u4e0d\u6b63\u4f7f\u7528\u3001\u5efa\u7269\u306e\u9055\u6cd5\u306a\u8ee2\u8cb8\u3001\u307e\u305f\u306f\u682a\u5f0f\u5316\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u571f\u5730\u4f7f\u7528\u6a29\u306e\u4fa1\u5024\u3092\u9069\u5207\u306b\u6c7a\u5b9a\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u52d5\u7523\u8cfc\u5165:<\/b><span style=\"font-weight: 400;\"> \u516c\u5171\u8cc7\u7523\u3092\u5b9f\u969b\u306e\u5e02\u5834\u4fa1\u683c\u3088\u308a\u3082\u9ad8\u3044\u4fa1\u683c\u3067\u5165\u672d\u304a\u3088\u3073\u8abf\u9054\u3059\u308b\u898f\u5236\u306b\u9055\u53cd\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u3084\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3092\u6d44\u5316\u3057\u3001\u516c\u5171\u8cc7\u7523\u304b\u3089\u306e\u4e0d\u5f53\u5229\u5f97\u884c\u70ba\u3092\u9632\u3050\u30d5\u30a3\u30eb\u30bf\u30fc\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306e\u6709\u52b9\u6027\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;\">\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u3068\u307e\u3059\u307e\u3059\u53b3\u3057\u304f\u306a\u308b\u7ba1\u7406\u8981\u4ef6\u306b\u9069\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u76e3\u67fb\u5b9f\u52d9\u306b\u306f\u5927\u304d\u306a\u9032\u6b69\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_thong_tin_va_Big_Data\"><\/span><b>\u60c5\u5831\u6280\u8853\u3068\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306e\u5fdc\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u65b0\u306e\u76e3\u67fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u6765\u306e\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u3067\u306f\u306a\u304f\u3001\u6bcd\u96c6\u56e3\u5168\u4f53\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u9280\u884c\u3084\u77f3\u6cb9\u30fb\u30ac\u30b9\u4f1a\u793e\u306a\u3069\u3001\u53d6\u5f15\u91cf\u306e\u591a\u3044\u56fd\u6709\u4f01\u696d\u3084\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u6709\u7528\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\"><\/span><b>\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027\u306e\u5411\u4e0a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u6027\u306f\u76e3\u67fb\u306e\u771f\u9ac4\u3067\u3059\u3002\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u4eba\u306f\u3001\u5916\u90e8\u304b\u3089\u306e\u5e72\u6e09\u304b\u3089\u4fdd\u8b77\u3055\u308c\u3001\u53b3\u683c\u306a\u8077\u696d\u502b\u7406\u306b\u57fa\u3065\u304f\u76e3\u7763\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_chuan_muc_va_quy_trinh\"><\/span><b>\u6a19\u6e96\u3068\u624b\u9806\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8cc7\u672c\u306e\u30c6\u30fc\u30de\u5225\u76e3\u67fb\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u516c\u5171\u6295\u8cc7\u6cd5\u3084\u5165\u672d\u6cd5\u306a\u3069\u306e\u65b0\u3057\u3044\u6cd5\u5f8b\u306b\u5408\u308f\u305b\u3066\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\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;\">\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306f\u3001\u53b3\u683c\u306a\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u3053\u308c\u3089\u306e\u6a5f\u95a2\u304c\u30ea\u30b9\u30af\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u81ea\u5df1\u8a55\u4fa1\u3057\u3001\u6539\u5584\u3059\u308b\u6a5f\u4f1a\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u52b9\u679c\u7684\u306a\u76e3\u67fb\u306f\u3001\u7279\u306b\u6c11\u55b6\u5316\u304a\u3088\u3073\u58f2\u5374\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002\u516c\u7684\u8ca1\u653f\u306b\u95a2\u3059\u308b\u898f\u5236\u3068\u76e3\u67fb\u57fa\u6e96\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u3068\u305d\u306e\u8cc7\u672c\u4ee3\u8868\u8005\u306e\u6b63\u5f53\u306a\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u3084\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306e\u305f\u3081\u306e\u66f8\u985e\u4f5c\u6210\u306b\u304a\u56f0\u308a\u306e\u65b9\u3001\u3042\u308b\u3044\u306f\u76e3\u67fb\u524d\u306b\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u884c\u3046\u305f\u3081\u306e\u5c02\u9580\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3092\u304a\u63a2\u3057\u306e\u65b9\u306f\u3001MAN \u2013 Master Accountant Network\u306b\u4eca\u3059\u3050\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u30d9\u30c8\u30ca\u30e0\u6cd5\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u304a\u5ba2\u69d8\u306e\u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u306b\u3068\u3063\u3066\u6700\u3082\u5b89\u5168\u3067\u52b9\u679c\u7684\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\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=\"Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_nha_nuoc_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\"><\/span>50%\u8cc7\u672c\u306e\u56fd\u6709\u4f01\u696d\u306f\u56fd\u5bb6\u76e3\u67fb\u5c40\u306b\u3088\u308b\u76e3\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u3002\u56fd\u6709\u4f01\u696d\u306e\u3088\u3046\u306b\u6bce\u5e74\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u56fd\u4f1a\u3084\u653f\u5e9c\u304b\u3089\u306e\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u56fd\u6709\u4f01\u696d\u306b\u304a\u3051\u308b\u56fd\u6709\u8cc7\u672c\u306e\u904b\u7528\u72b6\u6cc1\u3092\u8abf\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u5bb6\u76e3\u67fb\u9662\u304c\u76e3\u67fb\u3092\u5b9f\u65bd\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=\"Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\"><\/span>\u56fd\u6709\u4f01\u696d\u3084\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u72ec\u7acb\u76e3\u67fb\u3068\u56fd\u5bb6\u76e3\u67fb\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u4e00\u822c\u7684\u306b\u682a\u4e3b\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u56fd\u5bb6\u76e3\u67fb\u9662\u304c\u5b9f\u65bd\u3059\u308b\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u8cc7\u672c\u306e\u76e3\u67fb\u306f\u3001\u516c\u6cd5\u306e\u9075\u5b88\u3068\u516c\u7684\u8cc7\u91d1\u306e\u52b9\u7387\u7684\u306a\u4f7f\u7528\u306b\u3001\u3088\u308a\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\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=\"Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\"><\/span>\u76e3\u67fb\u3067\u767a\u898b\u3055\u308c\u305f\u8ca1\u52d9\u4e0a\u306e\u4e0d\u6b63\u306f\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u91cd\u5927\u6027\u306b\u5fdc\u3058\u3066\u3001\u4f01\u696d\u306f\u7a0e\u91d1\u306e\u8ffd\u7d0d\u3092\u6c42\u3081\u3089\u308c\u305f\u308a\u3001\u7a0e\u91d1\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306b\u76f4\u9762\u3057\u305f\u308a\u3001\u95a2\u4fc2\u8005\u306f\u61f2\u6212\u51e6\u5206\u3092\u53d7\u3051\u305f\u308a\u3001\u6c5a\u8077\u3084\u91cd\u5927\u306a\u640d\u5931\u306e\u5146\u5019\u304c\u3042\u308b\u5834\u5408\u306f\u5211\u4e8b\u8a34\u8ffd\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi 50% c\u00f3 b\u1ecb Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Tuy kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c h\u1eb1ng n\u0103m nh\u01b0 DNNN, nh\u01b0ng KTNN v\u1eabn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 ho\u1eb7c khi c\u1ea7n ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p \u0111\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng t\u1eadp trung v\u00e0o \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc do KTNN th\u1ef1c hi\u1ec7n t\u1eadp trung s\u00e2u h\u01a1n v\u00e0o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u00f4ng v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ee7a nh\u00e2n d\u00e2n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sai ph\u1ea1m t\u00e0i ch\u00ednh ph\u00e1t hi\u1ec7n qua ki\u1ec3m to\u00e1n s\u1ebd b\u1ecb x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u00f9y m\u1ee9c \u0111\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu n\u1ed9p ng\u00e2n s\u00e1ch, ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ho\u1eb7c c\u00e1 nh\u00e2n li\u00ean quan b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt, th\u1eadm ch\u00ed truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u tham nh\u0169ng, th\u1ea5t tho\u00e1t l\u1edbn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh x\u00e1c th\u1ef1c, h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u00f4ng. Trong b\u1ed1i c\u1ea3nh Ch\u00ednh ph\u1ee7 \u0111ang \u0111\u1ea9y m\u1ea1nh t\u00e1i c\u01a1 c\u1ea5u n\u1ec1n kinh t\u1ebf theo Ngh\u1ecb quy\u1ebft 12-NQ\/TW, vi\u1ec7c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd d\u00f2ng v\u1ed1n t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty tr\u1edf th\u00e0nh \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai ph\u1ea1m t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p. Theo s\u1ed1 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4437","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\/4437","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=4437"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4437\/revisions"}],"predecessor-version":[{"id":5328,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4437\/revisions\/5328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4439"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}