{"id":4477,"date":"2026-01-02T02:30:26","date_gmt":"2026-01-02T09:30:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4477"},"modified":"2026-01-02T02:30:26","modified_gmt":"2026-01-02T09:30:26","slug":"kiem-toan-to-chuc-tai-chinh-vi-mo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/","title":{"rendered":"\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\uff1a\u900f\u660e\u6027\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u306e\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u8349\u306e\u6839\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u5b8c\u5168\u306a\u900f\u660e\u6027\u3068\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u7fa9\u52d9\u7684\u306a\u72ec\u7acb\u691c\u67fb\u304a\u3088\u3073\u8a55\u4fa1\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\uff08SBV\uff09\u306e\u5831\u544a\u66f8\u306b\u3088\u308b\u3068\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\uff08MFI\uff09\u306f\u8ca7\u56f0\u524a\u6e1b\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u5c0f\u898f\u6a21\u306a\u4e8b\u696d\u904b\u55b6\u3068\u7279\u6b8a\u306a\u9867\u5ba2\u57fa\u76e4\u306f\u3001\u5e38\u306b\u9ad8\u3044\u56fa\u6709\u306e\u30ea\u30b9\u30af\u3092\u4f34\u3044\u3001\u53b3\u683c\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u307e\u3067\u306b\u3001 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2024\u5e74\u4fe1\u7528\u6a5f\u95a2\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u901a\u9054\u6848\u306f\u3001\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u5f37\u5316\u3057\u307e\u3057\u305f\u3002\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u52d9\u5065\u5168\u6027\u306e\u300c\u5c3a\u5ea6\u300d\u3068\u3057\u3066\u306e\u5f79\u5272\u3082\u62c5\u3044\u3001\u6295\u8cc7\u5bb6\u3084\u898f\u5236\u5f53\u5c40\u304c\u696d\u52d9\u80fd\u529b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001MAN\uff08Master Accountant Network\uff09\u306e\u5354\u529b\u3092\u5f97\u3066\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey 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ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Kiem_tra_he_thong_kiem_soat_noi_bo_ICS\" >\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\uff08ICS\uff09\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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Vi_sao_nen_chon_dich_vu_kiem_toan_to_chuc_tai_chinh_vi_mo_tai_MAN\" >\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b MAN \u3092\u9078\u3076\u7406\u7531\u306f\u4f55\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Quy_dinh_ve_dieu_kien_cua_to_chuc_thuc_hien_kiem_toan\" >\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7d44\u7e54\u306b\u5bfe\u3059\u308b\u8981\u4ef6\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Trong_tam_kiem_toan_dac_thu_va_rui_ro_nganh\" >\u696d\u754c\u7279\u6709\u306e\u76e3\u67fb\u306e\u7126\u70b9\u3068\u30ea\u30b9\u30af<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Rui_ro_tin_dung_va_no_xau_nap_bong\" >\u4fe1\u7528\u30ea\u30b9\u30af\u3068\u4e0d\u826f\u50b5\u6a29\u304c\u5f71\u306b\u6f5c\u3093\u3067\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Quan_ly_quy_va_tien_gui_tiet_kiem\" >\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u8caf\u84c4\u9810\u91d1\u306e\u7ba1\u7406<\/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-to-chuc-tai-chinh-vi-mo\/#Chuyen_doi_so_va_bao_mat_du_lieu\" >\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3068\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Cac_buoc_trien_khai_quy_trinh_kiem_toan_to_chuc_tai_chinh_vi_mo_chuyen_nghiep\" >\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u88c5\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Giai_doan_1_Lap_ke_hoach_kiem_toan\" >\u30d5\u30a7\u30fc\u30ba1\uff1a\u76e3\u67fb\u8a08\u753b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Giai_doan_2_Thuc_hien_kiem_tra_kiem_soat\" >\u30d5\u30a7\u30fc\u30ba2\uff1a\u691c\u67fb\u3068\u7ba1\u7406\u3092\u5b9f\u65bd\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-to-chuc-tai-chinh-vi-mo\/#Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\" >\u30d5\u30a7\u30fc\u30ba3\uff1a\u8a73\u7d30\u306a\u691c\u67fb\u3068\u5206\u6790\u624b\u9806<\/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-to-chuc-tai-chinh-vi-mo\/#Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\" >\u30d5\u30a7\u30fc\u30ba4\uff1a\u30ec\u30dd\u30fc\u30c8\u306e\u7de8\u96c6\u3068\u516c\u958b<\/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-to-chuc-tai-chinh-vi-mo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#Cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tai_chinh_vi_mo\" >\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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=\"Kiem_toan_to_chuc_tai_chinh_vi_mo_la_gi_Khung_phap_ly_hien_hanh\"><\/span><b>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u73fe\u5728\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u3068\u306f\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u8ca1\u52d9\u60c5\u5831\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3001\u304a\u3088\u3073\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u3001\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u304c\u78ba\u7acb\u3055\u308c\u305f\u57fa\u6e96\u3001\u7279\u306b\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3069\u306e\u7a0b\u5ea6\u9069\u5408\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3057\u3001\u5831\u544a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4480\" aria-describedby=\"caption-attachment-4480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4480\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg\" alt=\"Ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4480\" class=\"wp-caption-text\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u73fe\u5728\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u76e3\u67fb\u6d3b\u52d5\u306b\u306f\u3001\u4e3b\u306b 2 \u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-2\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u7d44\u7e54\u306e\u5185\u90e8\u90e8\u9580\u306b\u3088\u3063\u3066\u5b9a\u671f\u7684\u306b\u5b9f\u884c\u3055\u308c\u308b\uff09\u304a\u3088\u3073 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-1\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u8cc7\u683c\u3092\u6709\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\uff09\u3002\u3069\u3061\u3089\u306e\u5f62\u614b\u3082\u3001\u9810\u91d1\u8005\u306e\u5229\u76ca\u306e\u4fdd\u8b77\u3068\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u5e02\u5834\u306e\u5b89\u5b9a\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u306f\u3001\u4ee5\u4e0b\u306e\u4e2d\u6838\u6587\u66f8\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2024\u5e74\u4fe1\u7528\u6a5f\u95a2\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u5185\u90e8\u7d71\u5236\u3001\u5185\u90e8\u76e3\u67fb\u3001\u72ec\u7acb\u76e3\u67fb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u67a0\u7d44\u307f\u898f\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a733\/2015\/TT-NHNN:<\/b><span style=\"font-weight: 400;\"> \u30d9\u30c8\u30ca\u30e0\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\uff08VFI\uff09\u306e\u904b\u7528\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a7 03\/2018\/TT-NHNN:<\/b><span style=\"font-weight: 400;\"> \u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u3001\u7d44\u7e54\u3001\u904b\u55b6\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>ICS\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u56de\u89a7\u306e\u8349\u6848:<\/b><span style=\"font-weight: 400;\"> \u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306f\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5f79\u5272\u3092\u5f37\u8abf\u3057\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_chien_luoc_cua_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u76e3\u67fb\u306e\u6226\u7565\u7684\u76ee\u6a19\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u306f\u3001\u5b89\u5168\u306a\u91d1\u878d\u74b0\u5883\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5358\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u6570\u5b57\u3092\u691c\u8a3c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u3053\u306e\u696d\u754c\u7279\u6709\u306e\u5c0f\u898f\u6a21\u4fe1\u7528\u53d6\u5f15\u306e\u6027\u8cea\u3092\u6df1\u304f\u6398\u308a\u4e0b\u3052\u3066\u691c\u8a3c\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4482\" aria-describedby=\"caption-attachment-4482\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4482\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg\" alt=\"M\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4482\" class=\"wp-caption-text\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u76e3\u67fb\u306e\u6226\u7565\u7684\u76ee\u6a19\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_tuyet_doi\"><\/span><b>\u6cd5\u5f8b\u3092\u7d76\u5bfe\u7684\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u898f\u5236\u306b\u7167\u3089\u3057\u3066\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u691c\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u878d\u8cc7\u306e\u5206\u985e\u3001\u30ea\u30b9\u30af\u5f15\u5f53\u91d1\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u304a\u3051\u308b\u4e0d\u4e00\u81f4\u306f\u901f\u3084\u304b\u306b\u691c\u51fa\u30fb\u662f\u6b63\u3055\u308c\u3001\u884c\u653f\u7f70\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u308a\u6d88\u3057\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_phong_ngua_rui_ro_trong_yeu\"><\/span><b>\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u3001\u9632\u6b62\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u53d6\u5f15\u984d\u306e\u5927\u304d\u3055\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u4ef6\u6570\u306e\u81a8\u5927\u3055\u3068\u5206\u6563\u6027\u306b\u96c6\u4e2d\u3057\u3066\u3044\u307e\u3059\u3002\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u3067\u306f\u3001\u4fe1\u7528\u30ea\u30b9\u30af\uff08\u9867\u5ba2\u306e\u50b5\u52d9\u4e0d\u5c65\u884c\uff09\u3001\u6d41\u52d5\u6027\u30ea\u30b9\u30af\uff08\u9810\u91d1\u306e\u8fd4\u6e08\u8cc7\u91d1\u4e0d\u8db3\uff09\u3001\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30ca\u30eb\u30ea\u30b9\u30af\uff08\u73fe\u5730\u306e\u4fe1\u7528\u8abf\u67fb\u62c5\u5f53\u8005\u306e\u30df\u30b9\uff09\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_noi_bo\"><\/span><b>\u5185\u90e8\u30ac\u30d0\u30ca\u30f3\u30b9\u80fd\u529b\u306e\u5f37\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u306e\u305f\u3073\u306b\u3001\u7d4c\u55b6\u9663\u306f\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\uff08ICS\uff09\u306e\u6539\u5584\u306b\u5411\u3051\u305f\u8cb4\u91cd\u306a\u63d0\u8a00\u3092\u53d7\u3051\u307e\u3059\u3002\u5f37\u529b\u306aICS\u306f\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u904b\u7528\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u3001\u305d\u3057\u3066\u5e02\u5834\u306b\u304a\u3051\u308b\u7d44\u7e54\u306e\u8a55\u5224\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u7bc4\u56f2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u3092\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u306f\u7cbe\u67fb\u3059\u3079\u304d\u9818\u57df\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4e3b\u8981\u306a\u76e3\u67fb\u9805\u76ee\u3092\u307e\u3068\u3081\u305f\u8868\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u7bc4\u56f2\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u5bfe\u8c61<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u691c\u67fb\u306e\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8aa0\u5b9f\u3055\u3068\u5408\u7406\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30af\u30ec\u30b8\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ed\u30fc\u30f3\u7533\u8acb\u66f8\u985e\u3001\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3001\u4e0d\u826f\u50b5\u6a29\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u878d\u8cc7\u30d7\u30ed\u30bb\u30b9\u3092\u9075\u5b88\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u91d1\u8abf\u9054<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f37\u5236\u8caf\u84c4\u9810\u91d1\u3068\u4efb\u610f\u8caf\u84c4\u9810\u91d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u91d1\u306e\u5b89\u5168\u6027\u3068\u652f\u6255\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT\u30b7\u30b9\u30c6\u30e0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u7ba1\u7406\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8a50\u6b3a\u5bfe\u7b56<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_BCTC\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u878d\u8cc7\u6b8b\u9ad8\u3001\u5229\u606f\u53ce\u5165\u3001\u305d\u3057\u3066\u7279\u306b\u6e96\u5099\u91d1\u3068\u3044\u3063\u305f\u9805\u76ee\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306f\u500b\u4eba\u304b\u3089\u5c11\u984d\u306e\u9810\u91d1\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3001\u5730\u57df\u793e\u4f1a\u306e\u6d41\u52d5\u6027\u78ba\u4fdd\u3078\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\uff08ICS\uff09\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u3067\u306f\u3001\u7d44\u7e54\u69cb\u9020\u306b\u304a\u3044\u3066\u660e\u78ba\u306a\u8cac\u4efb\u5206\u62c5\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3088\u304f\u3042\u308b\u8aa4\u308a\u3068\u3057\u3066\u3001\u878d\u8cc7\u62c5\u5f53\u8005\u304c\u878d\u8cc7\u306e\u67fb\u5b9a\u3068\u878d\u8cc7\u306e\u5b9f\u884c\u3001\u305d\u3057\u3066\u50b5\u6a29\u56de\u53ce\u306e\u4e21\u65b9\u3092\u62c5\u5f53\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u4e0d\u6b63\u884c\u70ba\u306e\u5927\u304d\u306a\u629c\u3051\u7a74\u3067\u3042\u308a\u3001\u76e3\u67fb\u4eba\u306f\u3053\u308c\u3092\u691c\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_dich_vu_kiem_toan_to_chuc_tai_chinh_vi_mo_tai_MAN\"><\/span><b>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b MAN \u3092\u9078\u3076\u7406\u7531\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u306e\u30cb\u30fc\u30ba\u306b MAN \u2013 Master Accountant Network \u3092\u9078\u629e\u3059\u308b\u3068\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u91d1\u878d\u696d\u52d9\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3068\u5b9f\u8df5\u7684\u306a\u7d4c\u9a13\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u308a\u3001\u5b8c\u5168\u306a\u5b89\u5fc3\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4483\" aria-describedby=\"caption-attachment-4483\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4483\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg\" alt=\"V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4483\" class=\"wp-caption-text\">MAN \u306e\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u629e\u3059\u308b\u7406\u7531\u306f\u4f55\u3067\u3059\u304b?<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6a19\u6e96\u7684\u306a\u5c02\u9580\u77e5\u8b58:<\/b><span style=\"font-weight: 400;\"> MAN\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u3001\u512a\u308c\u305f\u4f1a\u8a08\u30fb\u76e3\u67fb\u30b9\u30ad\u30eb\u306b\u52a0\u3048\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u304a\u3044\u3066\u3082\u8c4a\u5bcc\u306a\u5b9f\u52d9\u7d4c\u9a13\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u696d\u754c\u306e\u6cd5\u7684\u898f\u5236\u3084\u5177\u4f53\u7684\u306a\u904b\u7528\u624b\u6cd5\u3092\u3042\u3089\u3086\u308b\u5074\u9762\u304b\u3089\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u898f\u5236\u3092\u7406\u89e3\u3059\u308b:<\/b><span style=\"font-weight: 400;\"> MAN \u306f\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u8349\u6848\u3084\u901a\u9054\u3092\u5e38\u306b\u628a\u63e1\u3057\u3001\u4f01\u696d\u304c\u30dd\u30ea\u30b7\u30fc\u306e\u5909\u66f4\u306b\u7a4d\u6975\u7684\u306b\u9069\u5fdc\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6700\u9069\u5316\u3055\u308c\u305f\u5b89\u5168\u306a\u30d7\u30ed\u30bb\u30b9:<\/b><span style=\"font-weight: 400;\"> \u5f53\u793e\u306f\u3001\u6700\u65b0\u306e\u76e3\u67fb\u624b\u9806\u3068\u9ad8\u5ea6\u306a\u30c7\u30fc\u30bf\u691c\u8a3c\u6280\u8853\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u6700\u9ad8\u306e\u7cbe\u5ea6\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u304a\u5ba2\u69d8\u306e\u6642\u9593\u3092\u7bc0\u7d04\u3057\u307e\u3059\u3002\u7d44\u7e54\u3084\u501f\u308a\u624b\u304b\u3089\u306e\u3059\u3079\u3066\u306e\u6a5f\u5bc6\u30c7\u30fc\u30bf\u306f\u3001\u53b3\u91cd\u306b\u6a5f\u5bc6\u4fdd\u6301\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5305\u62ec\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3:<\/b><span style=\"font-weight: 400;\"> MAN \u306f\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306b\u76e3\u67fb\u610f\u898b\u3092\u63d0\u4f9b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0 \u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3082\u63d0\u4f9b\u3057\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u5f37\u5316\u3057\u3066\u3001\u7d44\u7e54\u306e\u30d3\u30b8\u30cd\u30b9\u52b9\u7387\u3092\u6539\u5584\u3057\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u8a55\u5224\u3092\u9ad8\u3081\u308b\u304a\u624b\u4f1d\u3044\u3092\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dieu_kien_cua_to_chuc_thuc_hien_kiem_toan\"><\/span><b>\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7d44\u7e54\u306b\u5bfe\u3059\u308b\u8981\u4ef6\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u6a5f\u95a2\u304c\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u653f\u5e9c\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u898f\u5236\u306b\u3088\u308b\u3068\u3001\u72ec\u7acb\u76e3\u67fb\u6a5f\u95a2\u306f\u627f\u8a8d\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3001\u9280\u884c\u30fb\u91d1\u878d\u30bb\u30af\u30bf\u30fc\u3067\u306e\u7d4c\u9a13\u3092\u6709\u3057\u3001\u5fc5\u8981\u306a\u5c02\u9580\u8cc7\u683c\u3092\u6709\u3059\u308b\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u643a\u308f\u308b\u76e3\u67fb\u4eba\u306f\u3001\u5bb6\u8a08\u7d4c\u6e08\u3001\u8ca7\u56f0\u4e16\u5e2f\u3001\u305d\u3057\u3066\u7279\u5b9a\u306e\u91d1\u878d\u5546\u54c1\u306e\u7279\u6027\u306b\u3064\u3044\u3066\u6df1\u3044\u7406\u89e3\u3092\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6700\u7d42\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u9060\u9694\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u305f\u3081\u306b\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u7701\u30fb\u5e02\u652f\u5e97\u306b\u63d0\u51fa\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trong_tam_kiem_toan_dac_thu_va_rui_ro_nganh\"><\/span><b>\u696d\u754c\u7279\u6709\u306e\u76e3\u67fb\u306e\u7126\u70b9\u3068\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u5927\u624b\u5546\u696d\u9280\u884c\u306e\u76e3\u67fb\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u9055\u3044\u306f\u3001\u9060\u9694\u5730\u3084\u8fb2\u6751\u5730\u57df\u306b\u304a\u3051\u308b\u300c\u9867\u5ba2\u4e2d\u5fc3\u300d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4479\" aria-describedby=\"caption-attachment-4479\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4479\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc tri\u1ec3n khai quy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4479\" class=\"wp-caption-text\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u88c5\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tin_dung_va_no_xau_nap_bong\"><\/span><b>\u4fe1\u7528\u30ea\u30b9\u30af\u3068\u4e0d\u826f\u50b5\u6a29\u304c\u5f71\u306b\u6f5c\u3093\u3067\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u73fe\u5730\u8abf\u67fb\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u878d\u8cc7\u56e3\u4f53\u3084\u7d44\u7e54\u3078\u306e\u73fe\u5730\u8a2a\u554f\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u30b5\u30f3\u30d7\u30eb\u3092\u9078\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u9867\u5ba2\u304c\u5b9f\u969b\u306b\u5b58\u5728\u3059\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u8077\u54e1\u304c\u8cc7\u91d1\u3092\u4e0d\u6b63\u6d41\u7528\u3059\u308b\u305f\u3081\u306b\u4f5c\u308a\u51fa\u3057\u305f\u300c\u67b6\u7a7a\u878d\u8cc7\u300d\u306a\u306e\u304b\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_quy_va_tien_gui_tiet_kiem\"><\/span><b>\u30d5\u30a1\u30f3\u30c9\u304a\u3088\u3073\u8caf\u84c4\u9810\u91d1\u306e\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cc7\u91d1\u306e\u5b89\u5168\u6027\u306f\u6700\u512a\u5148\u4e8b\u9805\u3067\u3059\u3002\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u3067\u306f\u3001\u73fe\u5834\u3067\u306e\u73fe\u91d1\u56de\u53ce\u30d7\u30ed\u30bb\u30b9\uff08\u30af\u30e9\u30b9\u30bf\u30fc\u4f1a\u8b70\u306a\u3069\uff09\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u30aa\u30d5\u30a3\u30b9\u5916\u3067\u306e\u73fe\u91d1\u7ba1\u7406\u306f\u3001\u65e5\u3005\u306e\u7167\u5408\u624b\u9806\u304c\u9075\u5b88\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u76d7\u96e3\u3084\u7d1b\u5931\u306e\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_va_bao_mat_du_lieu\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3068\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u591a\u304f\u306e\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\uff08MFI\uff09\u304c\u50b5\u52d9\u7ba1\u7406\u306b\u30e2\u30d0\u30a4\u30eb\u30a2\u30d7\u30ea\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u306b\u306f\u3001\u9867\u5ba2\u30c7\u30fc\u30bf\u306e\u6f0f\u6d29\u3092\u9632\u304e\u3001\u5229\u606f\u8a08\u7b97\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u304c\u5951\u7d04\u901a\u308a\u306b\u6b63\u78ba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306eIT\u76e3\u67fb\u3082\u542b\u307e\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_trien_khai_quy_trinh_kiem_toan_to_chuc_tai_chinh_vi_mo_chuyen_nghiep\"><\/span><b>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u88c5\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6700\u826f\u306e\u7d50\u679c\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u901a\u5e38\u3001\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96 (VSA) \u306b\u5f93\u3063\u3066 4 \u3064\u306e\u6a19\u6e96\u5316\u6bb5\u968e\u3092\u7d4c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_kiem_toan\"><\/span><b>\u30d5\u30a7\u30fc\u30ba1\uff1a\u76e3\u67fb\u8a08\u753b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u4e8b\u696d\u74b0\u5883\u3084\u5229\u7528\u53ef\u80fd\u306a\u878d\u8cc7\u5546\u54c1\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u6700\u3082\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u5206\u91ce\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u305f\u3081\u3001\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_tra_kiem_soat\"><\/span><b>\u30d5\u30a7\u30fc\u30ba2\uff1a\u691c\u67fb\u3068\u7ba1\u7406\u3092\u5b9f\u65bd\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u76e3\u67fb\u306e\u3053\u306e\u6bb5\u968e\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u30b3\u30df\u30e5\u30fc\u30f3\uff0f\u533a\u30ec\u30d9\u30eb\u3067\u306e\u50b5\u6a29\u56de\u53ce\u30bb\u30c3\u30b7\u30e7\u30f3\u3092\u89b3\u5bdf\u3057\u3001\u878d\u8cc7\u627f\u8a8d\u624b\u7d9a\u304d\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\"><\/span><b>\u30d5\u30a7\u30fc\u30ba3\uff1a\u8a73\u7d30\u306a\u691c\u67fb\u3068\u5206\u6790\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u4e0a\u306e\u672a\u6255\u6b8b\u9ad8\u3068\u3001\u9867\u5ba2\u304b\u3089\u76f4\u63a5\u5165\u624b\u3057\u305f\u50b5\u52d9\u78ba\u8a8d\u66f8\u3092\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u4eba\u306f\u3001\u4e0d\u826f\u50b5\u6a29\u306e\u96a0\u853d\u3092\u9632\u3050\u305f\u3081\u3001\u878d\u8cc7\u306e\u5ef6\u9577\u3084\u6761\u4ef6\u5909\u66f4\u306b\u306f\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>\u30d5\u30a7\u30fc\u30ba4\uff1a\u30ec\u30dd\u30fc\u30c8\u306e\u7de8\u96c6\u3068\u516c\u958b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u7d50\u679c\u306b\u57fa\u3065\u304d\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u610f\u898b\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30ec\u30bf\u30fc\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30ec\u30bf\u30fc\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u5f8c\u306b\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u304c\u30ea\u30b9\u30af\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u52a9\u8a00\u6587\u66f8\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u3068\u72ec\u7acb\u76e3\u67fb\u306e\u6bd4\u8f03\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089 2 \u3064\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3001\u7d44\u7e54\u3092\u4fdd\u8b77\u3059\u308b\u9375\u3068\u306a\u308a\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>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u3068\u72ec\u7acb\u76e3\u67fb\u306e\u6bd4\u8f03\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u983b\u5ea6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u3001\u56db\u534a\u671f\u3054\u3068\/\u6bce\u6708<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bce\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96c6\u4e2d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u696d\u52d9\u52b9\u7387\u3001\u5185\u90e8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5831\u544a\u5148<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a\/\u76e3\u67fb\u5f79\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u3001\u6295\u8cc7\u5bb6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u533b\u5b66\u306b\u304a\u3051\u308b\u5f79\u5272<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e5\u5e38\u7684\u306a\u30a8\u30e9\u30fc\u306e\u65e9\u671f\u691c\u51fa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u672b\u306b\u6cd5\u7684\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u304c MAN \u306e\u3088\u3046\u306a\u4fe1\u983c\u3067\u304d\u308b\u72ec\u7acb\u7cfb\u4f01\u696d\u306b\u3088\u3063\u3066\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9 \u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u6295\u8cc7\u3059\u308b\u969b\u306b\u56fd\u969b\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306f\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u6027\u3092\u5b88\u308b\u300c\u76fe\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u540c\u6642\u306b\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u3078\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u6cd5\u7684\u898f\u5236\u306e\u5fb9\u5e95\u7684\u306a\u7406\u89e3\u3068\u30ea\u30b9\u30af\u3078\u306e\u914d\u616e\u306f\u3001\u6a5f\u95a2\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u691c\u67fb\u306b\u5408\u683c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u306e\u63a8\u9032\u529b\u3092\u751f\u307f\u51fa\u3057\u3001\u3088\u308a\u512a\u9047\u7684\u306a\u5916\u56fd\u8cc7\u672c\u3092\u8a98\u81f4\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u6a5f\u95a2\u304c\u76f4\u9762\u3059\u308b\u8ca1\u52d9\u7ba1\u7406\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u304a\u3051\u308b\u7279\u6709\u306e\u8ab2\u984c\u3092\u7406\u89e3\u3057\u3001MAN \u2013 Master Accountant Network\u306f\u3001\u5c02\u9580\u7684\u306a\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u8a87\u308a\u3092\u6301\u3063\u3066\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u7acb\u9280\u884c\u306e\u898f\u5236\u306b\u7cbe\u901a\u3057\u305f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u3068\u3042\u3089\u3086\u308b\u8ca1\u52d9\u6570\u5024\u306e\u900f\u660e\u6027\u78ba\u4fdd\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002\u4e8b\u696d\u958b\u767a\u306e\u9053\u306e\u308a\u306b\u304a\u3044\u3066\u3001\u6700\u3082\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u4eca\u3059\u3050MAN\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>\u30de\u30a4\u30af\u30ed\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"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. N\u1ebfu NAV sai, l\u1ee3i \u00edch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp, d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd cho CTQLQ.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"CTQLQ kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Theo b\u00e1o c\u00e1o t\u1eeb Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (NHNN), c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 (TCTCVM) \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c x\u00f3a \u0111\u00f3i gi\u1ea3m ngh\u00e8o, tuy nhi\u00ean, \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng v\u1edbi quy m\u00f4 nh\u1ecf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng \u0111\u1eb7c bi\u1ec7t khi\u1ebfn r\u1ee7i ro ti\u1ec1m \u1ea9n lu\u00f4n \u1edf m\u1ee9c cao, \u0111\u00f2i h\u1ecfi m\u1ed9t quy tr\u00ecnh ki\u1ec3m to\u00e1n kh\u1eaft khe. T\u00ednh \u0111\u1ebfn nay, c\u00e1c v\u0103n b\u1ea3n nh\u01b0 Lu\u1eadt [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4481,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4477","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\/4477","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=4477"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4477\/revisions"}],"predecessor-version":[{"id":4489,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4477\/revisions\/4489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4481"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}