{"id":4469,"date":"2026-01-02T01:51:26","date_gmt":"2026-01-02T08:51:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4469"},"modified":"2026-01-02T01:51:26","modified_gmt":"2026-01-02T08:51:26","slug":"kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/","title":{"rendered":"\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb: \u30d7\u30ed\u30bb\u30b9\u3001\u6cd5\u7684\u898f\u5236\u3001\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002"},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto 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data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u900f\u660e\u6027\u3001\u6cd5\u4ee4\u9075\u5b88\u3001\u305d\u3057\u3066\u6295\u8cc7\u5bb6\u306e\u6b63\u5f53\u306a\u6a29\u5229\u306e\u4fdd\u8b77\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u72ec\u7acb\u304b\u3064\u5ba2\u89b3\u7684\u306a\u76e3\u67fb\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u682a\u5f0f\u5e02\u5834\u304c\u9ad8\u5ea6\u5316\u3092\u76ee\u6307\u3059\u4e2d\u3067\u3001\u7d14\u8cc7\u7523\u984d\uff08NAV\uff09\u306e\u6b63\u78ba\u6027\u3068\u904b\u7528\u8cc7\u7523\u306e\u5b89\u5168\u6027\u306e\u691c\u8a3c\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u696d\u52d9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u306e\u898f\u5247\u306b\u3088\u308b\u3068 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u8a3c\u5238\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Nghi-dinh-155-2020-ND-CP-huong-dan-Luat-Chung-khoan-461323.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4155\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 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>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u304c\u4e3b\u306a\u5bfe\u8c61\u3067\u3059\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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_toan_tai_Cong_ty_quan_ly_quy_CTQLQ\" >\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\uff08FMC\uff09\u306b\u304a\u3051\u308b\u76e3\u67fb<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_toan_cac_loai_hinh_Quy_dau_tu_chung_khoan\" >\u5404\u7a2e\u8a3c\u5238\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306e\u76e3\u67fb\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" 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ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Cac_linh_vuc_nghiep_vu_trong_tam_trong_quy_trinh_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5c02\u9580\u5206\u91ce\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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_soat_quy_trinh_dinh_gia_va_tinh_toan_NAV\" >\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3092\u5236\u5fa1\u3057\u3066 NAV \u3092\u8a08\u7b97\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\" >\u6295\u8cc7\u5236\u9650\u306e\u9075\u5b88\u72b6\u6cc1\u306e\u78ba\u8a8d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\" >\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b MAN \u3092\u9078\u3076\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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Doi_ngu_chuyen_gia_so_huu_chung_chi_quoc_te_danh_gia\" >\u5f53\u793e\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u6a29\u5a01\u3042\u308b\u56fd\u969b\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u3002<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Quy_trinh_kiem_toan_hien_dai_dua_tren_cong_nghe_Data_Analytics\" >\u73fe\u4ee3\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u30c6\u30af\u30ce\u30ed\u30b8\u30fc (\u30c7\u30fc\u30bf\u5206\u6790) \u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Am_hieu_sau_sac_he_thong_phap_luat_chung_khoan_Viet_Nam\" >\u30d9\u30c8\u30ca\u30e0\u306e\u8a3c\u5238\u6cd5\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6df1\u3044\u7406\u89e3\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Nhung_thach_thuc_dac_thu_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u7279\u6709\u306e\u8ab2\u984c\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Su_phuc_tap_cua_cac_cong_cu_tai_chinh_moi\" >\u65b0\u3057\u3044\u91d1\u878d\u5546\u54c1\u306e\u8907\u96d1\u3055<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Rui_ro_tu_he_thong_cong_nghe_thong_tin\" >\u60c5\u5831\u6280\u8853\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u306e\u30ea\u30b9\u30af<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Cau_hoi_thuong_gap_ve_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tai_sao_NAV_lai_la_trong_tam_cua_kiem_toan_quy\" >\u306a\u305c NAV \u304c\u30d5\u30a1\u30f3\u30c9\u76e3\u67fb\u306e\u7126\u70b9\u3068\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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\" >\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u6301\u305f\u305a\u306b\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u4f01\u696d\u306f\u7f70\u305b\u3089\u308c\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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Chung_chi_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\" >\u30d5\u30a1\u30f3\u30c9\u76e3\u67fb\u4eba\u306b\u306f CFA \u8a8d\u5b9a\u304c\u5fc5\u8981\u3067\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306e\u6027\u8cea\u3068\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3057\u3001\u8cc7\u7523\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u6295\u8cc7\u306e\u5b58\u5728\u3001\u6240\u6709\u6a29\u3001\u516c\u6b63\u4fa1\u5024\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u306f\u7d14\u8cc7\u7523\u984d\uff08NAV\uff09\u304c\u6b63\u78ba\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u4e0d\u6b63\u884c\u70ba\u3084\u60c5\u5831\u306e\u865a\u507d\u8868\u793a\u3092\u6291\u5236\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u3053\u306e\u6d3b\u52d5\u306f\u8a3c\u5238\u6cd5\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u304c\u30ac\u30d0\u30ca\u30f3\u30b9\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4471\" aria-describedby=\"caption-attachment-4471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4471\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4471\" class=\"wp-caption-text\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306e\u6027\u8cea\u3068\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bao_ve_quyen_loi_nha_dau_tu_va_tinh_minh_bach_tai_san\"><\/span><b>\u6295\u8cc7\u5bb6\u306e\u6a29\u5229\u3068\u8cc7\u7523\u306e\u900f\u660e\u6027\u3092\u4fdd\u8b77\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306e\u672c\u8cea\u306f\u3001\u6295\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u5185\u306e\u8cc7\u7523\u306e\u5b58\u5728\u3068\u6240\u6709\u6a29\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u3001\u76e3\u67fb\u4eba\u306e\u610f\u898b\u3092\u4fe1\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u8cc7\u91d1\u304c\u9069\u5207\u306b\u904b\u7528\u3055\u308c\u3001NAV\u306b\u6b63\u78ba\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u78ba\u4fe1\u3092\u5f97\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cc7\u7523\u306e\u904e\u5927\u8a55\u4fa1\u306f\u3001\u6df1\u523b\u306a\u6cd5\u7684\u304a\u3088\u3073\u8ca1\u52d9\u7684\u7d50\u679c\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306e\u7b2c\u4e00\u306e\u76ee\u7684\u306f\u3001\u8a50\u6b3a\u3084\u4e0d\u5f53\u5229\u5f97\u3092\u9632\u6b62\u3057\u3001\u516c\u306b\u958b\u793a\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u60c5\u5831\u304c\u771f\u5b9f\u304b\u3064\u5408\u7406\u7684\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_thu_khuon_kho_phap_ly_nghiem_ngat_tai_Viet_Nam\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u53b3\u683c\u306b\u9075\u5b88\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u73fe\u884c\u306e\u6cd5\u7684\u898f\u5236\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u904b\u7528\u4f1a\u793e\u306f\u884c\u653f\u7f70\u3084\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306b\u3088\u308b\u696d\u52d9\u505c\u6b62\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\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><strong>\u3053\u306e\u6982\u8981\u8868\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u53b3\u683c\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a3c\u5238\u6cd5\u7b2c54\/2019\/QH14\u53f7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4155\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u30d5\u30a1\u30f3\u30c9\u306e\u904b\u7528\u72b6\u6cc1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a799\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u7ba1\u7406\u904b\u55b6\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a798\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u904b\u7528\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_trong_tam_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u304c\u4e3b\u306a\u5bfe\u8c61\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u9818\u57df\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3001\u76e3\u67fb\u610f\u898b\u306e\u8cea\u3068\u4fe1\u983c\u6027\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002\u76e3\u67fb\u5bfe\u8c61\u7bc4\u56f2\u306f\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u5f53\u8a72\u4f1a\u793e\u304c\u904b\u7528\u3059\u308b\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u76e3\u67fb\u306e\u7126\u70b9\u306f\u3001\u8cc7\u672c\u3001\u624b\u6570\u6599\u53ce\u5165\u3001\u55b6\u696d\u8cbb\u7528\u3001\u8ca1\u52d9\u5b89\u5168\u6027\u6bd4\u7387\u306e\u9075\u5b88\u72b6\u6cc1\u3001\u305d\u3057\u3066\u7279\u306b\u30ab\u30b9\u30c8\u30c7\u30a3\u9280\u884c\u304a\u3088\u3073\u8a3c\u5238\u4fdd\u7ba1\u632f\u66ff\u6a5f\u95a2\u3068\u306e\u6bd4\u8f03\u3092\u901a\u3058\u3066\u3001\u6295\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u5b9f\u5728\u6027\u3068\u4fa1\u5024\u306b\u7d5e\u3089\u308c\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_4473\" aria-describedby=\"caption-attachment-4473\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4473\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4473\" class=\"wp-caption-text\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u304c\u4e3b\u306a\u5bfe\u8c61\u3067\u3059\u3002<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_Cong_ty_quan_ly_quy_CTQLQ\"><\/span><b>\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\uff08FMC\uff09\u306b\u304a\u3051\u308b\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cc7\u7523\u7ba1\u7406\u306e\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u6b21\u306e\u70b9\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u306f\u3001\u4e8b\u696d\u305d\u306e\u3082\u306e\u306e\u500b\u5225\u304a\u3088\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u691c\u8a3c\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u5185\u5bb9\u306b\u306f\u3001\u767b\u9332\u8cc7\u672c\u91d1\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u624b\u6570\u6599\u53ce\u5165\u3001\u30dc\u30fc\u30ca\u30b9\u5831\u916c\u3001\u55b6\u696d\u8cbb\u7528\u306e\u78ba\u8a8d\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u304c\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u89b3\u70b9\u304b\u3089\u3088\u308a\u53b3\u683c\u306b\u306a\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u793e\u304c\u56fd\u5bb6\u8a3c\u5238\u59d4\u54e1\u4f1a\u304c\u5b9a\u3081\u308b\u8ca1\u52d9\u5b89\u5168\u6bd4\u7387\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cac_loai_hinh_Quy_dau_tu_chung_khoan\"><\/span><b>\u5404\u7a2e\u8a3c\u5238\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306f\u6cd5\u4eba\u683c\u3092\u6301\u305f\u306a\u3044\u3082\u306e\u306e\u3001\u72ec\u7acb\u3057\u305f\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u4e8b\u696d\u4f53\u3067\u3059\u3002\u73fe\u5728\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u3001\u30af\u30ed\u30fc\u30ba\u30c9\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u3001\u30e1\u30f3\u30d0\u30fc\u30d5\u30a1\u30f3\u30c9\u3001ETF\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u4fe1\u8a17\uff08REIT\uff09\u3068\u3044\u3063\u305f\u30d5\u30a1\u30f3\u30c9\u306e\u7a2e\u985e\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u91cd\u8981\u306a\u306e\u306f\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u76e3\u67fb\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u7763\u9280\u884c\u3068\u30d9\u30c8\u30ca\u30e0\u8a3c\u5238\u4fdd\u7ba1\u6a5f\u95a2\uff08VSDC\uff09\u306e\u8a3c\u5238\u6b8b\u9ad8\u3092\u7167\u5408\u3057\u3001\u5e33\u7c3f\u3068\u5b9f\u969b\u306e\u6b8b\u9ad8\u306b\u77db\u76fe\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_nang_luc_nhan_su_va_bo_may_kiem_soat\"><\/span><b>\u4eba\u54e1\u80fd\u529b\u3068\u7ba1\u7406\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u3001\u4eba\u6750\u306e\u80fd\u529b\u3068\u7ba1\u7406\u4f53\u5236\u306f\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u8a3c\u5238\u6cd5\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u5185\u90e8\u76e3\u67fb\u3068\u72ec\u7acb\u76e3\u67fb\u6a5f\u95a2\u306e\u4e21\u65b9\u306b\u53b3\u683c\u306a\u8981\u4ef6\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u5c02\u9580\u77e5\u8b58\u3001\u5c02\u9580\u8cc7\u683c\u3001\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u306f\u3001\u76e3\u67fb\u54c1\u8cea\u306e\u5411\u4e0a\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u5229\u76ca\u76f8\u53cd\u306e\u9632\u6b62\u3001\u6295\u8cc7\u5bb6\u306e\u6a29\u5229\u4fdd\u8b77\u306b\u3082\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_noi_bo_trong_CTQLQ\"><\/span><b>\u54c1\u8cea\u7ba1\u7406\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u306b\u3088\u308a\u3001\u516c\u52df\u578b\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306f\u53d6\u7de0\u5f79\u4f1a\u76f4\u5c5e\u306e\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u3092\u884c\u3046\u4eba\u6750\u306f\u3001\u8ca1\u52d9\u5206\u6790\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u6df1\u3044\u7406\u89e3\u3092\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u3001\u516c\u8a8d\u91d1\u878d\u30a2\u30ca\u30ea\u30b9\u30c8\uff08CFA\uff09\u30ec\u30d9\u30ebII\u4ee5\u4e0a\u306e\u8cc7\u683c\u3092\u6301\u3064\u5c02\u9580\u5bb6\u304c\u597d\u307e\u308c\u307e\u3059\u3002\u5f7c\u3089\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3068\u30d5\u30a1\u30f3\u30c9\u6295\u8cc7\u5bb6\u9593\u306e\u5229\u76ca\u76f8\u53cd\u3092\u691c\u77e5\u3059\u308b\u7b2c\u4e00\u7dda\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chuan_doi_voi_to_chuc_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u6a5f\u95a2\u306e\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u8a3c\u5238\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u516c\u76ca\u4e8b\u696d\u4f53\u306e\u76e3\u67fb\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u5dde\u8a3c\u5238\u59d4\u54e1\u4f1a\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u305f\u76e3\u67fb\u6cd5\u4eba\u306e\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_nghiep_vu_trong_tam_trong_quy_trinh_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5c02\u9580\u5206\u91ce\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:1783714e-d59c-44c9-a4d1-28a9849e215f-15\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u53d6\u5f15\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3057\u3001\u60c5\u5831\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u76e3\u67fb\u306f\u901a\u5e38\u3001\u8cc7\u7523\u8a55\u4fa1\u3001\u57fa\u6e96\u4fa1\u984d\uff08NAV\uff09\u306e\u7b97\u51fa\u3001\u305d\u3057\u3066\u30d5\u30a1\u30f3\u30c9\u306e\u5b9a\u6b3e\u304a\u3088\u3073\u6cd5\u4ee4\u306b\u5b9a\u3081\u3089\u308c\u305f\u6295\u8cc7\u9650\u5ea6\u984d\u306e\u9075\u5b88\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5074\u9762\u3092\u53b3\u683c\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u4e00\u81f4\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3057\u3001\u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u958b\u793a\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u30d5\u30a1\u30f3\u30c9\u304c\u6cd5\u7684\u67a0\u7d44\u307f\u5185\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_4472\" aria-describedby=\"caption-attachment-4472\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4472\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"C\u00e1c l\u0129nh v\u1ef1c nghi\u1ec7p v\u1ee5 tr\u1ecdng t\u00e2m trong quy tr\u00ecnh ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4472\" class=\"wp-caption-text\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5c02\u9580\u5206\u91ce\u3002<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_quy_trinh_dinh_gia_va_tinh_toan_NAV\"><\/span><b>\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3092\u5236\u5fa1\u3057\u3066 NAV \u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d14\u8cc7\u7523\u4fa1\u5024\uff08NAV\uff09\u306f\u30d5\u30a1\u30f3\u30c9\u306b\u3068\u3063\u3066\u6700\u3082\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u306f\u3001\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u304a\u3088\u3073\u975e\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u304c\u30d5\u30a1\u30f3\u30c9\u306e\u5b9a\u6b3e\u304a\u3088\u3073\u95a2\u9023\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u4fa1\u683c\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\uff08HOSE\u3001HNX\u53d6\u5f15\u6240\u306e\u7d42\u5024\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u898b\u7a4d\u3082\u308a\u306a\u3069\uff09\u3092\u8abf\u67fb\u3057\u3066NAV\u3092\u518d\u8a08\u7b97\u3057\u3001\u305d\u308c\u3092\u30d5\u30a1\u30f3\u30c9\u7ba1\u7406\u4f1a\u793e\u304c\u6bce\u65e5\u307e\u305f\u306f\u6bce\u9031\u767a\u8868\u3059\u308b\u6570\u5024\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\"><\/span><b>\u6295\u8cc7\u5236\u9650\u306e\u9075\u5b88\u72b6\u6cc1\u306e\u78ba\u8a8d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5404\u30d5\u30a1\u30f3\u30c9\u306b\u306f\u30ea\u30b9\u30af\u5206\u6563\u306e\u305f\u3081\u3001\u4e00\u5b9a\u306e\u6295\u8cc7\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30d5\u30a1\u30f3\u30c9\u76e3\u67fb\u4eba\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u304c\u4f8b\u3048\u3070\u3001\u7dcf\u8cc7\u7523\u984d\u306e15%\u3092\u8d85\u3048\u308b\u91d1\u984d\u3092\u5358\u4e00\u767a\u884c\u4f53\u306e\u8a3c\u5238\u306b\u6295\u8cc7\u3057\u306a\u3044\uff08\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u306e\u5834\u5408\uff09\u306a\u3069\u306e\u6bd4\u7387\u306b\u9055\u53cd\u3057\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u6295\u8cc7\u9650\u5ea6\u984d\u9075\u5b88\u30c1\u30a7\u30c3\u30af\u306e\u6982\u8981\u8868<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6307\u6a19<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5171\u901a\u898f\u5236\uff08\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u767a\u884c\u8005\u306b\u6295\u8cc7\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u984d\u304c15%\u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u540c\u3058\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4f01\u696d\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u984d\u306e30%\u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3078\u306e\u6295\u8cc7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u30ea\u30b9\u30af\u9632\u6b62\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u50b5\u5238\u4fdd\u6709\u6bd4\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u898f\u5247\u306b\u6982\u8aac\u3055\u308c\u3066\u3044\u308b\u6226\u7565\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\"><\/span><b>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b MAN \u3092\u9078\u3076\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u9069\u5207\u306a\u76e3\u67fb\u6cd5\u4eba\u306e\u9078\u629e\u306f\u3001\u5831\u544a\u66f8\u306e\u4fe1\u983c\u6027\u3068\u30d5\u30a1\u30f3\u30c9\u306e\u5e02\u5834\u306b\u304a\u3051\u308b\u8a55\u5224\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002MAN \u2013 Master Accountant Network\u306e\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u8a3c\u5238\u696d\u754c\u5411\u3051\u306b\u7279\u5316\u3057\u3066\u304a\u308a\u3001\u56fd\u969b\u7684\u306b\u8a8d\u5b9a\u3055\u308c\u305f\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3001\u30c7\u30fc\u30bf\u5206\u6790\u3092\u6d3b\u7528\u3057\u305f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u30d9\u30c8\u30ca\u30e0\u306e\u8a3c\u5238\u6cd5\u3078\u306e\u6df1\u3044\u7406\u89e3\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002MAN\u306f\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u610f\u898b\u3092\u63d0\u4f9b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u9577\u671f\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30fb\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u306b\u5411\u3051\u3066\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_4475\" aria-describedby=\"caption-attachment-4475\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4475\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg\" alt=\"L\u00fd do n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4475\" class=\"wp-caption-text\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b MAN \u3092\u9078\u3076\u7406\u7531\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_so_huu_chung_chi_quoc_te_danh_gia\"><\/span><b>\u5f53\u793e\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u6a29\u5a01\u3042\u308b\u56fd\u969b\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306f\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u304c\u9ad8\u5ea6\u306b\u5c02\u9580\u5316\u3055\u308c\u305f\u5206\u91ce\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u793e\u306e\u30b3\u30a2\u30c1\u30fc\u30e0\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA\uff09\u8cc7\u683c\u3092\u4fdd\u6709\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001CFA\u304a\u3088\u3073ACCA\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u305f\u5c02\u9580\u5bb6\u3082\u64c1\u3057\u3066\u3044\u307e\u3059\u3002\u6295\u8cc7\u5206\u6790\u306e\u601d\u8003\u3068\u6a19\u6e96\u7684\u306a\u4f1a\u8a08\u539f\u5247\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001MAN\u306f\u8868\u9762\u7684\u306a\u6570\u5b57\u306e\u5206\u6790\u3067\u306f\u306a\u304f\u3001\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u6d1e\u5bdf\u529b\u306e\u3042\u308b\u8a55\u4fa1\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_hien_dai_dua_tren_cong_nghe_Data_Analytics\"><\/span><b>\u73fe\u4ee3\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u30c6\u30af\u30ce\u30ed\u30b8\u30fc (\u30c7\u30fc\u30bf\u5206\u6790) \u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\u3067\u306f\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u5206\u6790\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3057\u3001\u53d6\u5f15\u306e\u7167\u5408\u3068NAV\uff08\u7d14\u8cc7\u7523\u4fa1\u5024\uff09\u306e\u518d\u8a08\u7b97\u3092\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u305f\u3081\u306b\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u78ba\u7387\u7684\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u671f\u9593\u4e2d\u306e100%\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u7cbe\u67fb\u3057\u3001\u8a55\u4fa1\u984d\u3084\u624b\u6570\u6599\u914d\u5206\u306b\u304a\u3051\u308b\u308f\u305a\u304b\u306a\u5dee\u7570\u3082\u691c\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u304c\u6295\u8cc7\u5bb6\u304b\u3089\u7d76\u5bfe\u7684\u306a\u4fe1\u983c\u3092\u7dad\u6301\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Am_hieu_sau_sac_he_thong_phap_luat_chung_khoan_Viet_Nam\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u306e\u8a3c\u5238\u6cd5\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6df1\u3044\u7406\u89e3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\u306f\u6570\u591a\u304f\u306e\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u8c4a\u5bcc\u306a\u696d\u52d9\u7d4c\u9a13\u306b\u57fa\u3065\u304d\u3001\u8ca1\u52d9\u7701\u304a\u3088\u3073\u56fd\u5bb6\u8a3c\u5238\u59d4\u54e1\u4f1a\u306e\u6700\u65b0\u306e\u6cd5\u4ee4\u8349\u6848\u3084\u901a\u9054\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306bMAN\u3092\u304a\u9078\u3073\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3060\u3051\u3067\u306a\u304f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u629c\u3051\u7a74\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u63d0\u4f9b\u3055\u308c\u3001\u5b9a\u671f\u76e3\u67fb\u524d\u306b\u884c\u653f\u51e6\u5206\u306e\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_dac_thu_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u7279\u6709\u306e\u8ab2\u984c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u5e02\u5834\u306e\u8907\u96d1\u5316\u3068\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3078\u306e\u4f9d\u5b58\u5ea6\u306e\u9ad8\u3055\u306b\u3088\u308a\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u591a\u304f\u306e\u7279\u6709\u306e\u8ab2\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u4f1d\u7d71\u7684\u306a\u8cc7\u7523\u306b\u52a0\u3048\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u91d1\u878d\u5546\u54c1\u3084\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u30c9\u5546\u54c1\u306e\u51fa\u73fe\u306b\u3088\u308a\u3001\u8a73\u7d30\u306a\u8a55\u4fa1\u80fd\u529b\u306b\u5bfe\u3059\u308b\u9700\u8981\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u60c5\u5831\u6280\u8853\u30b7\u30b9\u30c6\u30e0\u306b\u8d77\u56e0\u3059\u308b\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u76e3\u67fb\u3068IT\u76e3\u67fb\u306e\u7dca\u5bc6\u306a\u7d71\u5408\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_phuc_tap_cua_cac_cong_cu_tai_chinh_moi\"><\/span><b>\u65b0\u3057\u3044\u91d1\u878d\u5546\u54c1\u306e\u8907\u96d1\u3055<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eca\u65e5\u3067\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u306f\u682a\u5f0f\u3084\u50b5\u5238\u3060\u3051\u3067\u306a\u304f\u3001\u5148\u7269\u5951\u7d04\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u3001\u3042\u308b\u3044\u306f\u4ed5\u7d44\u307f\u5546\u54c1\u306b\u3082\u6295\u8cc7\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30d5\u30a1\u30f3\u30c9\u76e3\u67fb\u3092\u884c\u3046\u62c5\u5f53\u8005\u3084\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306f\u3001\u8907\u96d1\u306a\u8ca1\u52d9\u30e2\u30c7\u30eb\u3092\u8a55\u4fa1\u3059\u308b\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_he_thong_cong_nghe_thong_tin\"><\/span><b>\u60c5\u5831\u6280\u8853\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u306e\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u767a\u6ce8\u304b\u3089\u57f7\u884c\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u81f3\u308b\u307e\u3067\u3001\u3059\u3079\u3066\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3088\u3063\u3066\u5b9f\u884c\u3055\u308c\u307e\u3059\u3002IT\u30b7\u30b9\u30c6\u30e0\u306b\u8106\u5f31\u6027\u304c\u3042\u308c\u3070\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u304c\u4e0d\u6b63\u306b\u64cd\u4f5c\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u73fe\u4ee3\u306e\u76e3\u67fb\u306b\u306f\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\uff08IT\u76e3\u67fb\uff09\u304c\u5fc5\u305a\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u30d5\u30a3\u30eb\u30bf\u30fc\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u91d1\u878d\u5e02\u5834\u306e\u5065\u5168\u6027\u3068\u900f\u660e\u6027\u306e\u5411\u4e0a\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002\u76e3\u67fb\u624b\u7d9a\u304d\u3092\u9069\u5207\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u7684\u8cac\u4efb\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u304c\u56fd\u5185\u5916\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u305f\u3081\u306e\u57fa\u76e4\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u6d3b\u52d5\u304c\u307e\u3059\u307e\u3059\u591a\u69d8\u5316\u3059\u308b\u4e2d\u3067\u3001\u5c02\u9580\u76e3\u67fb\u6cd5\u4eba\u306e\u5f79\u5272\u306f\u3055\u3089\u306b\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u6700\u9069\u5316\u3059\u308b\u306b\u306f\u3001\u91d1\u878d\u30fb\u8a3c\u5238\u5206\u91ce\u306b\u304a\u3051\u308b\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3064\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u5fc5\u8981\u3067\u3059\u3002MAN \u2013 Master Accountant Network\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u5411\u3051\u306b\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u8a3c\u5238\u6cd5\u3068\u5e02\u5834\u6163\u884c\u306b\u7cbe\u901a\u3057\u305f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u5177\u4f53\u7684\u306a\u4fa1\u5024\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u304a\u308a\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u6301\u7d9a\u53ef\u80fd\u306a\u6210\u9577\u6226\u7565\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/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_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\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=\"Tai_sao_NAV_lai_la_trong_tam_cua_kiem_toan_quy\"><\/span>\u306a\u305c NAV \u304c\u30d5\u30a1\u30f3\u30c9\u76e3\u67fb\u306e\u7126\u70b9\u3068\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\u7d14\u8cc7\u7523\u4fa1\u5024\uff08NAV\uff09\u306f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306e\u58f2\u8cb7\u4fa1\u683c\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002NAV\u304c\u4e0d\u6b63\u78ba\u3067\u3042\u308c\u3070\u3001\u6295\u8cc7\u5bb6\u306e\u5229\u76ca\u304c\u76f4\u63a5\u7684\u306b\u640d\u306a\u308f\u308c\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u7528\u4f1a\u793e\u306b\u3068\u3063\u3066\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\"><\/span>\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u6301\u305f\u305a\u306b\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u4f01\u696d\u306f\u7f70\u305b\u3089\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\u306f\u3044\u3002\u8a3c\u5238\u696d\u754c\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306b\u3088\u308c\u3070\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306b\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u304c\u306a\u3044\u5834\u5408\u3001\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u3001\u662f\u6b63\u304c\u6c42\u3081\u3089\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=\"Chung_chi_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\"><\/span>\u30d5\u30a1\u30f3\u30c9\u76e3\u67fb\u4eba\u306b\u306f CFA \u8a8d\u5b9a\u304c\u5fc5\u8981\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\tCFA \u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb (CPA) \u8a8d\u5b9a\u306e\u3088\u3046\u306b\u6cd5\u7684\u306b\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30f3\u30c9\u7ba1\u7406\u4f1a\u793e\u3092\u52b9\u679c\u7684\u306b\u76e3\u67fb\u3059\u308b\u305f\u3081\u306e\u5c02\u9580\u80fd\u529b\u3092\u6e2c\u308b\u6975\u3081\u3066\u91cd\u8981\u306a\u57fa\u6e96\u3067\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\": \"T\u1ea1i sao NAV l\u1ea1i l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"NAV (Net Asset Value) quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb mua\/b\u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. 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Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam \u0111ang n\u1ed7 l\u1ef1c n\u00e2ng h\u1ea1ng, vi\u1ec7c x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng (NAV) v\u00e0 s\u1ef1 an to\u00e0n c\u1ee7a t\u00e0i s\u1ea3n qu\u1ea3n l\u00fd tr\u1edf th\u00e0nh nhi\u1ec7m v\u1ee5 c\u1ed1t l\u00f5i c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n. Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 155\/2020\/N\u0110-CP, c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4469","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\/4469","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=4469"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4469\/revisions"}],"predecessor-version":[{"id":4476,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4469\/revisions\/4476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4474"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}