{"id":4462,"date":"2026-01-02T01:28:38","date_gmt":"2026-01-02T08:28:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4462"},"modified":"2026-01-02T01:28:38","modified_gmt":"2026-01-02T08:28:38","slug":"kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/","title":{"rendered":"\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\uff1a2026\u5e74\u306e\u6700\u65b0\u898f\u5247"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u307e\u3067\u306b\u5354\u540c\u7d44\u5408\u3068\u5354\u540c\u7d44\u5408\u9023\u5408\uff08HTX\u3068LHHTX\uff09\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u96c6\u56e3\u7d4c\u6e08\u306e\u904b\u55b6\u30b5\u30a4\u30af\u30eb\u306e\u4e0d\u53ef\u6b20\u306a\u90e8\u5206\u3068\u306a\u3063\u3066\u3044\u308b\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=208365\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\u6cd5\u7b2c17\/2023\/QH15\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u306b\u3088\u308b\u8ca1\u52d9\u306e\u900f\u660e\u6027\u306f\u3001\u3053\u308c\u3089\u306e\u4e8b\u696d\u4f53\u304c\u6cd5\u7684\u5730\u4f4d\u3092\u7dad\u6301\u3057\u3001\u65b0\u305f\u306a\u767a\u5c55\u6bb5\u968e\u3067\u653f\u5e9c\u306e\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2025\u5e74\u304b\u3089\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u304c\u65b0\u57fa\u6e96\u306b\u79fb\u884c\u3059\u308b\u3053\u3068\u306b\u4f34\u3044\u30012026\u5e74\u306e\u5354\u540c\u7d44\u5408\u30fb\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u8cc7\u672c\u904b\u7528\u306e\u52b9\u7387\u6027\u306e\u8a55\u4fa1\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u30012026\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u5354\u540c\u7d44\u5408\u30fb\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u3001\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u898f\u5236\u3092\u7a4d\u6975\u7684\u306b\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#He_thong_van_ban_quy_pham_phap_luat_trong_tam\" >\u4e3b\u8981\u306a\u6cd5\u7684\u6587\u66f8\u30b7\u30b9\u30c6\u30e0<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tinh_cap_thiet_cua_viec_tuan_thu_trong_nam_2026\" >2026\u5e74\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7dca\u6025\u6027<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Muc_dich_cot_loi_cua_viec_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Dam_bao_tinh_chinh_xac_sau_chuyen_doi_che_do_ke_toan\" >\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306e\u5207\u308a\u66ff\u3048\u5f8c\u306e\u6b63\u78ba\u6027\u306e\u78ba\u4fdd\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\" >\u30e1\u30f3\u30d0\u30fc\u3068\u30d1\u30fc\u30c8\u30ca\u30fc\u9593\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u5f37\u5316\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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\" >\u7dcf\u5408\u7684\u306a\u7d4c\u6e08\u652f\u63f4\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\" >2026\u5e74\u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306e\u7bc4\u56f2\u3068\u983b\u5ea6<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\" >\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u5fc5\u9808\u3067\u3059\u3002<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\" >\u4e2d\u898f\u6a21\u4f01\u696d\u5411\u3051\u306e\u5b9a\u671f\u7684\u306a\u72ec\u7acb\u76e3\u67fb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\" >\u5b9a\u671f\u7684\u306a\u904b\u7528\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\" >MAN \u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u7d44\u5408\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3059\u308b\u7406\u7531\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\" >2023\u5e74\u5354\u540c\u7d44\u5408\u6cd5\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u5c02\u9580\u5bb6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cong_nghe_kiem_toan_hien_dai\" >\u73fe\u4ee3\u306e\u76e3\u67fb\u6280\u8853<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tu_van_chien_luoc_sau_kiem_toan\" >\u76e3\u67fb\u5f8c\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\" >\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6a19\u6e962026\u624b\u9806<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_1_Chuan_bi_du_lieu_ke_toan_so\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u30c7\u30b8\u30bf\u30eb\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u6e96\u5099\u3059\u308b<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_2_Thuc_dia_va_xac_minh_so_lieu\" >\u30b9\u30c6\u30c3\u30d72\uff1a\u30d5\u30a3\u30fc\u30eb\u30c9\u30ef\u30fc\u30af\u3068\u30c7\u30fc\u30bf\u691c\u8a3c<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\" >\u30b9\u30c6\u30c3\u30d7 3: \u30ec\u30dd\u30fc\u30c8\u3068\u7ba1\u7406\u63a8\u5968\u4e8b\u9805\u3092\u6700\u7d42\u6c7a\u5b9a\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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\" >2026 \u5e74\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u7279\u5225\u306a\u6ce8\u610f\u4e8b\u9805\u3002<\/a><\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u907f\u3051\u308b\u3079\u304d\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cau_hoi_thuong_gap_ve_kiem_toan_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\u5354\u540c\u7d44\u5408\u30fb\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u5411\u3051\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\" >\u5354\u540c\u7d44\u5408\u304c2026\u5e74\u306b\u7fa9\u52d9\u76e3\u67fb\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chi_phi_dich_vu_tai_MAN_co_cao_khong\" >MAN\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u9ad8\u3044\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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\" >\u76e3\u67fb\u7d50\u679c\u306f\u4f1a\u54e1\u3078\u306e\u5229\u76ca\u5206\u914d\u306b\u5f71\u97ff\u3057\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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Thoi_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\" >2026 \u5e74\u306e\u76e3\u67fb\u306e\u6e96\u5099\u3092\u59cb\u3081\u308b\u306e\u306b\u6700\u9069\u306a\u6642\u671f\u306f\u3044\u3064\u3067\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_nam_2026\"><\/span><b>2026\u5e74\u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306f\u3001\u65b0\u305f\u306a\u6cd5\u7684\u6587\u66f8\u306e\u5b89\u5b9a\u7684\u306a\u5b9f\u65bd\u6bb5\u968e\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u5354\u540c\u7d44\u5408\u7ba1\u7406\u59d4\u54e1\u4f1a\u306f\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u3092\u5c02\u9580\u7684\u304b\u3064\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4463\" aria-describedby=\"caption-attachment-4463\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4463\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4463\" class=\"wp-caption-text\">2026\u5e74\u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_quy_pham_phap_luat_trong_tam\"><\/span><b>\u4e3b\u8981\u306a\u6cd5\u7684\u6587\u66f8\u30b7\u30b9\u30c6\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306f\u3001\u4ee5\u4e0b\u306e\u898f\u5247\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2023\u5e74\u5354\u540c\u7d44\u5408\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u6700\u9ad8\u6cd5\u898f\u3067\u306f\u3001\u5927\u898f\u6a21\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306b\u5bfe\u3057\u3066\u5f37\u5236\u7684\u306a\u76e3\u67fb\u7fa9\u52d9\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a771\/2024\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> 2025\u5e74\u5ea6\u304b\u3089\u3059\u3079\u3066\u306e\u5354\u540c\u7d44\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u5f37\u5236\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u76e3\u67fb\u4eba\u304c\u30c7\u30fc\u30bf\u3092\u691c\u8a3c\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236\uff1a<\/b><span style=\"font-weight: 400;\"> \u5354\u540c\u7d44\u5408\u53ca\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5831\u544a\u304c\u3001\u8ca1\u52d9\u7701\u306e\u5b9a\u3081\u308b\u5341\u5206\u306a\u80fd\u529b\u3092\u6709\u3059\u308b\u6a5f\u95a2\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_cap_thiet_cua_viec_tuan_thu_trong_nam_2026\"><\/span><b>2026\u5e74\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7dca\u6025\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u3001\u5f53\u5c40\u306f\u4e88\u7b97\u652f\u63f4\u3092\u53d7\u3051\u308b\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5be9\u67fb\u3092\u5f37\u5316\u3057\u307e\u3059\u3002\u76e3\u67fb\u304c\u671f\u9650\u5185\u306b\u5b9f\u65bd\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u958b\u767a\u652f\u63f4\u306e\u6253\u3061\u5207\u308a\u3084\u3001\u8cc7\u672c\u501f\u5165\u6642\u306e\u4fe1\u7528\u683c\u4ed8\u3051\u3078\u306e\u5f71\u97ff\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u307e\u3067\u306b\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u4fa1\u5024\u306f\u3001\u5358\u306b\u691c\u67fb\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u5f37\u529b\u306a\u30ac\u30d0\u30ca\u30f3\u30b9 \u30c4\u30fc\u30eb\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3059\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<figure id=\"attachment_4466\" aria-describedby=\"caption-attachment-4466\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4466\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4466\" class=\"wp-caption-text\">\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_chinh_xac_sau_chuyen_doi_che_do_ke_toan\"><\/span><b>\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306e\u5207\u308a\u66ff\u3048\u5f8c\u306e\u6b63\u78ba\u6027\u306e\u78ba\u4fdd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5857\u5e03\u5f8c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-71-2024-TT-BTC-huong-dan-Che-do-ke-toan-Hop-tac-xa-627756.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a771\/2024\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> 2026\u5e74\u5ea6\u306e\u5354\u540c\u7d44\u5408\u30fb\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u76e3\u67fb\u3067\u306f\u3001\u524d\u5e74\u306b\u5f15\u304d\u7d9a\u304d\u3001\u8cc7\u7523\u3084\u8cc7\u91d1\u6e90\u306e\u8a18\u9332\u30fb\u5206\u985e\u304c\u6b63\u78ba\u3067\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3057\u3001\u4eca\u5f8c5\u5e74\u9593\u306e\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u306e\u5f37\u5316\u306b\u5f79\u7acb\u3066\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\"><\/span><b>\u30e1\u30f3\u30d0\u30fc\u3068\u30d1\u30fc\u30c8\u30ca\u30fc\u9593\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u7d4c\u55b6\u306e\u900f\u660e\u6027\u3092\u6700\u3082\u660e\u78ba\u306b\u793a\u3059\u8a3c\u62e0\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5354\u540c\u7d44\u5408\u9023\u5408\u304c\u7d44\u5408\u54e1\u304b\u3089\u8ffd\u52a0\u8cc7\u672c\u3092\u8abf\u9054\u3057\u305f\u308a\u3001\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u5927\u4f01\u696d\u3068\u9023\u643a\u3057\u305f\u308a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\"><\/span><b>\u7dcf\u5408\u7684\u306a\u7d4c\u6e08\u652f\u63f4\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u5e9c\u306f\u3001\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u3067\u512a\u79c0\u306a\u6210\u7e3e\u3092\u53ce\u3081\u305f\u7d44\u7e54\u306f\u3001\u4f4e\u5229\u878d\u8cc7\u306e\u627f\u8a8d\u3084\u8fb2\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u5206\u91ce\u306e\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u652f\u63f4\u306b\u304a\u3044\u3066\u512a\u5148\u7684\u306b\u652f\u63f4\u3055\u308c\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\"><\/span><b>2026\u5e74\u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306e\u7bc4\u56f2\u3068\u983b\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u30bf\u30fc\u30b2\u30c3\u30c8\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u7d44\u7e54\u306f\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u306b\u9069\u5207\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5c0e\u5165\u3059\u308b\u305f\u3081\u306e\u4e88\u7b97\u3068\u671f\u9593\u3092\u8a08\u753b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4464\" aria-describedby=\"caption-attachment-4464\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4464\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u1ea7n su\u1ea5t th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4464\" class=\"wp-caption-text\">2026\u5e74\u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306e\u7bc4\u56f2\u3068\u983b\u5ea6<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u5fc5\u9808\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u307e\u3067\u306b\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306b\u5bfe\u3057\u3066\u4ee5\u4e0b\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u5e74\u6b21\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u5354\u540c\u7d44\u5408\u306f\u3001\u53ce\u76ca\u3001\u7dcf\u8cc7\u7523\u3001\u7d44\u5408\u54e1\u6570\u306a\u3069\u306e\u57fa\u6e96\u306b\u3088\u3063\u3066\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d44\u5408\u54e1\u304c10\u4eba\u4ee5\u4e0a\u306e\u5354\u540c\u7d44\u5408\u306f\u3001\u8907\u96d1\u306a\u904b\u55b6\u69cb\u9020\u3092\u6301\u3064\u7d44\u7e54\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u30e6\u30cb\u30c3\u30c8\u306f\u73fe\u5728\u3001\u56fd\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u652f\u63f4\u653f\u7b56\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u8ecc\u9053\u306b\u4e57\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\"><\/span><b>\u4e2d\u898f\u6a21\u4f01\u696d\u5411\u3051\u306e\u5b9a\u671f\u7684\u306a\u72ec\u7acb\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u898f\u6a21\u5358\u4f4d\u306b\u9069\u7528\u3055\u308c\u308b\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u5b9a\u671f\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5247\u306f\u3001\u5b8c\u5168\u65bd\u884c\u5f8c 1 \u5e74\u5f8c\u306b\u4f1a\u8a08\u8a18\u9332\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214421\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a771<\/span><\/a><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u65b0\u3057\u3044\u57fa\u6e96\u306b\u5f93\u3063\u3066\u6b8b\u9ad8\u3068\u4f1a\u8a08\u3092\u5909\u63db\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u65e9\u3044\u6bb5\u968e\u3067\u30a8\u30e9\u30fc\u3092\u691c\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\"><\/span><b>\u5b9a\u671f\u7684\u306a\u904b\u7528\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u306f\u3001\u512a\u9047\u878d\u8cc7\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u672c\u91d1\u306e\u52b9\u7387\u7684\u306a\u6d3b\u7528\u72b6\u6cc1\u3084\u7d44\u5408\u54e1\u7dcf\u4f1a\u306e\u6c7a\u8b70\u4e8b\u9805\u306e\u9075\u5b88\u72b6\u6cc1\u7b49\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e74\u5ea6\u5354\u540c\u7d44\u5408\u53ca\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u5bfe\u8c61\u53ca\u3073\u983b\u5ea6\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30e6\u30cb\u30c3\u30c8\u5206\u985e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5229\u7528\u898f\u7d04\u304c\u9069\u7528\u3055\u308c\u307e\u3059<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9f\u884c\u983b\u5ea6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u5354\u540c\u7d44\u5408\u9023\u5408<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d44\u7e54\u306e\u30e1\u30f3\u30d0\u30fc\u304c10\u4eba\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u3068\u7a0e\u52d9\u76e3\u67fb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u5354\u540c\u7d44\u5408<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u8981\u4ef6\u306b\u5f93\u3063\u305f\u53ce\u76ca\/\u8cc7\u7523<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u54e1\u8cc7\u672c\u306e\u900f\u660e\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\/\u5354\u540c\u7d44\u5408\u9023\u5408<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u5354\u540c\u7d44\u5408\u652f\u63f4\u57fa\u91d1\u3088\u308a\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u4e2d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\u5e74\u3054\u3068<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u80fd\u529b\u306e\u8a55\u4fa1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u30e6\u30cb\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f7c\u3089\u306f\u653f\u5e9c\u306e\u652f\u63f4\u3092\u53d7\u3051\u307e\u3057\u305f\u304b\uff1f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\u5e74\u3054\u3068<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u30b5\u30dd\u30fc\u30c8<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\"><\/span><b>MAN \u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u7d44\u5408\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3059\u308b\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u3001\u96c6\u56e3\u7d4c\u6e08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5206\u91ce\u306b\u304a\u3051\u308b\u30ea\u30fc\u30c0\u30fc\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u5805\u6301\u3057\u7d9a\u3051\u3066\u3044\u307e\u3059\u30022026\u5e74\u306bMAN\u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u7d44\u5408\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u304a\u9078\u3073\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u7d76\u5bfe\u7684\u306a\u5b89\u5fc3\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\"><\/span><b>2023\u5e74\u5354\u540c\u7d44\u5408\u6cd5\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u5c02\u9580\u5bb6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u30c1\u30fc\u30e0\u306f\u76e3\u67fb\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u5f8b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3082\u64c1\u3057\u3066\u3044\u307e\u3059\u3002\u5354\u540c\u7d44\u5408\u30e2\u30c7\u30eb\u306b\u304a\u3051\u308b\u4f1a\u8a08\u3068\u6cd5\u5f8b\u306e\u5177\u4f53\u7684\u306a\u300c\u63a5\u70b9\u300d\u3092\u7406\u89e3\u3057\u3066\u304a\u308a\u3001\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u3092\u3088\u308a\u5bb9\u6613\u304b\u3064\u6b63\u78ba\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_nghe_kiem_toan_hien_dai\"><\/span><b>\u73fe\u4ee3\u306e\u76e3\u67fb\u6280\u8853<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u306f\u3001\u5c02\u9580\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u30b5\u30dd\u30fc\u30c8\u3055\u308c\u308b\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u9069\u7528\u3057\u3001\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306b\u5fc5\u8981\u306a\u6642\u9593\u3092\u77ed\u7e2e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u6700\u9ad8\u306e\u54c1\u8cea\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chien_luoc_sau_kiem_toan\"><\/span><b>\u76e3\u67fb\u5f8c\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u3092\u5b8c\u4e86\u3057\u305f\u5f8c\u3001MAN \u306f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3001\u6700\u9069\u306a\u7a0e\u5236\u306b\u3064\u3044\u3066\u52a9\u8a00\u3059\u308b\u3053\u3068\u3067\u3001\u5354\u540c\u7d44\u5408\u304c\u96c6\u56e3\u7d4c\u6e08\u30e2\u30c7\u30eb\u306b\u5bfe\u3059\u308b\u653f\u5e9c\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\"><\/span><b>\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6a19\u6e962026\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u30b9\u30d4\u30fc\u30c9\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u76e3\u67fb\u30c4\u30fc\u30eb\u304c\u307e\u3059\u307e\u3059\u6d3b\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4467\" aria-describedby=\"caption-attachment-4467\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4467\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 chu\u1ea9n 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4467\" class=\"wp-caption-text\">\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6a19\u6e962026\u624b\u9806<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_du_lieu_ke_toan_so\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u30c7\u30b8\u30bf\u30eb\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u6e96\u5099\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u8a72\u4e8b\u696d\u4f53\u306f\u3001\u901a\u905471\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304b\u3089\u30c7\u30fc\u30bf\u3092\u62bd\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u6b63\u5f0f\u306a\u76e3\u67fb\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u4e88\u5099\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_dia_va_xac_minh_so_lieu\"><\/span><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u30d5\u30a3\u30fc\u30eb\u30c9\u30ef\u30fc\u30af\u3068\u30c7\u30fc\u30bf\u691c\u8a3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u3001\u8cc7\u7523\u306e\u68da\u5378\u3001\u8ca0\u50b5\u306e\u691c\u8a3c\u3001\u7d44\u5408\u54e1\u3068\u306e\u53d6\u5f15\u306e\u5408\u6cd5\u6027\u306e\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u5171\u901a\u8cc7\u7523\u306e\u640d\u5931\u30ea\u30b9\u30af\u3092\u6392\u9664\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 3: \u30ec\u30dd\u30fc\u30c8\u3068\u7ba1\u7406\u63a8\u5968\u4e8b\u9805\u3092\u6700\u7d42\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u7d42\u88fd\u54c1\u306f\u5358\u306a\u308b...\u3067\u306f\u3042\u308a\u307e\u305b\u3093\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;\"> \u76e3\u67fb\u6e08\u307f\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30ec\u30bf\u30fc\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002MAN\u306f\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306b\u5bfe\u3057\u3001\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b\u52a0\u3048\u3001\u30b3\u30b9\u30c8\u6700\u9069\u5316\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\"><\/span><b>2026 \u5e74\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u7279\u5225\u306a\u6ce8\u610f\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\u306e\u7406\u4e8b\u4f1a\u306f\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e1\u30f3\u30d0\u30fc\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> 2026\u5e74\u306e\u8abf\u6574\u306e\u305f\u3081\u306b\u30012025\u5e74\u306b\u65b0\u898f\u30e1\u30f3\u30d0\u30fc\u304c\u53c2\u52a0\u307e\u305f\u306f\u8cc7\u672c\u3092\u5f15\u304d\u51fa\u3059\u60c5\u5831\u3092\u5b8c\u5168\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8cc7\u91d1\u306e\u4f1a\u8a08\u51e6\u7406:<\/b><span style=\"font-weight: 400;\"> 2023\u5e74\u5354\u540c\u7d44\u5408\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u65b0\u3057\u3044\u30ec\u30fc\u30c8\u306b\u5f93\u3063\u3066\u3001\u7fa9\u52d9\u7684\u8cc7\u91d1\u306e\u914d\u5206\u3092\u898b\u76f4\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e:<\/b><span style=\"font-weight: 400;\"> 100% \u53d6\u5f15\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u5f93\u3063\u3066\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u3001\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u907f\u3051\u308b\u3079\u304d\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u304c\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u904e\u7a0b\u3067\u3001\u4f1a\u8a08\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u304a\u3088\u3073\u6cd5\u7684\u6587\u66f8\u306b\u95a2\u3059\u308b\u898f\u5236\u3078\u306e\u4e0d\u5b8c\u5168\u306a\u9075\u5b88\u306b\u8d77\u56e0\u3059\u308b\u30a8\u30e9\u30fc\u306b\u906d\u9047\u3059\u308b\u7d44\u7e54\u306f\u4f9d\u7136\u3068\u3057\u3066\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30a8\u30e9\u30fc\u306f\u3001\u8ca1\u52d9\u5831\u544a\u30c7\u30fc\u30bf\u3092\u6b6a\u3081\u3001\u76e3\u67fb\u610f\u898b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u8cc7\u672c\u7ba1\u7406\u306e\u900f\u660e\u6027\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3088\u304f\u3042\u308b\u30a8\u30e9\u30fc\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u5354\u540c\u7d44\u5408\u306f\u7a4d\u6975\u7684\u306b\u30a8\u30e9\u30fc\u3092\u4fee\u6b63\u3057\u3001\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u306b\u304a\u3051\u308b\u52b9\u7387\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b8b\u9ad8\u5909\u63db\u30a8\u30e9\u30fc:<\/b><span style=\"font-weight: 400;\"> \u65b0\u3057\u3044\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u8aa4\u308a\u306f\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u958b\u59cb\u76e3\u67fb\u5831\u544a\u66f8\u306b\u77db\u76fe\u304c\u751f\u3058\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u900f\u660e\u6027\u306b\u6b20\u3051\u3066\u3044\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u653f\u5e9c\u63f4\u52a9\u306b\u3088\u308b\u652f\u51fa\u3068\u81ea\u5df1\u8cc7\u91d1\u306b\u3088\u308b\u652f\u51fa\u306e\u9593\u306b\u306f\u660e\u78ba\u306a\u533a\u5225\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u54e1\u7dcf\u4f1a\u8b70\u4e8b\u9332\u304c\u898b\u3064\u304b\u308a\u307e\u305b\u3093\u3002<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u304c\u5927\u898f\u6a21\u306a\u6295\u8cc7\u6c7a\u5b9a\u306e\u5408\u6cd5\u6027\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u5f53\u90e8\u9580\u306e\u6210\u719f\u5ea6\u3068\u5c02\u9580\u6027\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5354\u540c\u7d44\u5408\uff0f\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u6301\u7d9a\u7684\u306a\u767a\u5c55\u306e\u57fa\u76e4\u3068\u306a\u308a\u3001\u3088\u308a\u5927\u304d\u306a\u5e02\u5834\u3078\u306e\u9032\u51fa\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u3092\u3042\u306a\u305f\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u304a\u9078\u3073\u304f\u3060\u3055\u3044\u3002\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3068\u732e\u8eab\u7684\u306a\u59ff\u52e2\u3067\u3001\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306b\u6700\u9ad8\u54c1\u8cea\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u304a\u5ba2\u69d8\u306e\u7d44\u7e54\u304c\u81ea\u4fe1\u3092\u6301\u3063\u3066\u4e8b\u696d\u76ee\u6a19\u3092\u9054\u6210\u3067\u304d\u308b\u3088\u3046\u304a\u624b\u4f1d\u3044\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_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\u5354\u540c\u7d44\u5408\u30fb\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u5411\u3051\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\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=\"Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\"><\/span>\u5354\u540c\u7d44\u5408\u304c2026\u5e74\u306b\u7fa9\u52d9\u76e3\u67fb\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\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\u5354\u540c\u7d44\u5408\u306f\u884c\u653f\u7f70\u306b\u52a0\u3048\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u505c\u6b62\u3084\u56fd\u55b6\u9280\u884c\u304b\u3089\u306e\u512a\u9047\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_tai_MAN_co_cao_khong\"><\/span>MAN\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u9ad8\u3044\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\tMAN \u306f\u3001\u5354\u540c\u7d44\u5408\u3084\u5354\u540c\u7d44\u5408\u9023\u5408\u5411\u3051\u306b\u3001\u5404\u7d44\u7e54\u306e\u898f\u6a21\u3084\u8ca1\u52d9\u80fd\u529b\u306b\u5408\u308f\u305b\u305f\u67d4\u8edf\u306a\u76e3\u67fb\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u308b\u4fa1\u5024\u304c\u5f97\u3089\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\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=\"Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\"><\/span>\u76e3\u67fb\u7d50\u679c\u306f\u4f1a\u54e1\u3078\u306e\u5229\u76ca\u5206\u914d\u306b\u5f71\u97ff\u3057\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\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306e\u76e3\u67fb\u7d50\u679c\u3067\u306f\u3001\u5b9f\u969b\u306e\u5229\u76ca\u3068\u8cc7\u91d1\u306e\u9069\u5207\u306a\u914d\u5206\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d44\u5408\u54e1\u3078\u306e\u5229\u76ca\u5206\u914d\u304c\u30af\u30ea\u30fc\u30f3\u3067\u6301\u7d9a\u53ef\u80fd\u306a\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\"><\/span>2026 \u5e74\u306e\u76e3\u67fb\u306e\u6e96\u5099\u3092\u59cb\u3081\u308b\u306e\u306b\u6700\u9069\u306a\u6642\u671f\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\u540c\u90e8\u7f72\u306f2025\u5e74\u7b2c4\u56db\u534a\u671f\u304b\u3089\u66f8\u985e\u5be9\u67fb\u3092\u958b\u59cb\u3059\u308b\u4e88\u5b9a\u3060\u3002\u65e9\u671f\u306e\u6e96\u5099\u306b\u3088\u308a\u3001\u6b8b\u9ad8\u3092\u78ba\u5b9a\u3057\u30012026\u5e74\u521d\u982d\u306b\u5354\u540c\u7d44\u5408\u304a\u3088\u3073\u5354\u540c\u7d44\u5408\u9023\u5408\u306e\u6b63\u5f0f\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u524d\u306b\u3001\u901f\u3084\u304b\u306b\u8aa4\u308a\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\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\": \"N\u1ebfu HTX kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026 th\u00ec 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Theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 s\u1ed1 17\/2023\/QH15, vi\u1ec7c minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh th\u00f4ng qua ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y duy tr\u00ec v\u1ecb th\u1ebf ph\u00e1p l\u00fd v\u00e0 h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i t\u1eeb Ch\u00ednh ph\u1ee7 trong giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n m\u1edbi. 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