{"id":4721,"date":"2026-01-20T00:02:29","date_gmt":"2026-01-20T07:02:29","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4721"},"modified":"2026-01-20T00:03:24","modified_gmt":"2026-01-20T07:03:24","slug":"khai-niem-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\uff1a\u6cd5\u898f\u5b9a\u304b\u3089\u5b9f\u52d9\u307e\u3067\u7db2\u7f85\u7684\u306a\u30ac\u30a4\u30c9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30bb\u30d7\u30c8 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> 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\u3053\u308c\u306f\u6cd5\u7684\u306a\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u878d\u8cc7\u3092\u53d7\u3051\u3001\u56fd\u969b\u7684\u306a\u6295\u8cc7\u3092\u8a98\u81f4\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u30d1\u30b9\u30dd\u30fc\u30c8\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d71\u8a08\u5c40\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\"> 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_ket_thuc_va_phat_hanh_bao_cao\" >\u6700\u7d42\u6bb5\u968e\u3068\u5831\u544a\u66f8\u306e\u767a\u8868<\/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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cac_loai_y_kien_kiem_toan_pho_bien\" >\u76e3\u67fb\u610f\u898b\u306e\u4e00\u822c\u7684\u306a\u7a2e\u985e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_can_thue_dich_vu_kiem_toan_chuyen_nghiep\" >\u4f01\u696d\u304c\u5c02\u9580\u7684\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a 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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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cac_loi_thuong_gap_khien_bao_cao_tai_chinh_bi_tu_choi\" >\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u5374\u4e0b\u306b\u3064\u306a\u304c\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_khai_niem_kiem_toan_bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_kiem_toan_la_khi_nao\" >\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_moi_thanh_lap_co_can_kiem_toan_khong\" >\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_tieu_chi_nao\" >\u76e3\u67fb\u8cbb\u7528\u306e\u8a08\u7b97\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u57fa\u6e96\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_kiem_toan_bao_cao_tai_chinh_va_co_so_phap_ly\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3068\u305d\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6280\u8853\u7684\u306a\u8a73\u7d30\u306b\u5165\u308b\u524d\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u73fe\u5728\u3053\u306e\u6d3b\u52d5\u3092\u898f\u5236\u3057\u3066\u3044\u308b\u5b9a\u7fa9\u3068\u6cd5\u7684\u6587\u66f8\u306b\u3064\u3044\u3066\u5408\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4724\" aria-describedby=\"caption-attachment-4724\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4724\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly.jpg\" alt=\"Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4724\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3068\u305d\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chuan_xac_theo_Luat_Kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u6cd5\u306b\u57fa\u3065\u304f\u6b63\u78ba\u306a\u5b9a\u7fa9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306f\u3001\u5c02\u9580\u306e\u76e3\u67fb\u4eba\u304a\u3088\u3073\u76e3\u67fb\u6cd5\u4eba\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3051\u308b\u516c\u6b63\u6027\u3068\u5408\u7406\u6027\u3092\u691c\u8a0e\u3057\u3001\u610f\u898b\u3092\u63d0\u4f9b\u3059\u308b\u6d3b\u52d5\u3068\u3057\u3066\u7406\u89e3\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a<\/span><\/a><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8abf\u67fb\u5bfe\u8c61\u306e\u60c5\u5831\u3068\u78ba\u7acb\u3055\u308c\u305f\u6a19\u6e96\u3068\u306e\u9593\u306e\u9069\u5408\u5ea6\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u8a3c\u62e0\u3092\u53ce\u96c6\u304a\u3088\u3073\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u5bfe\u3059\u308b\u30e6\u30fc\u30b6\u30fc\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u9280\u884c\u304c\u878d\u8cc7\u7533\u8acb\u3092\u8a55\u4fa1\u3059\u308b\u969b\u3084\u3001\u6295\u8cc7\u5bb6\u304c\u7279\u5b9a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u6295\u8cc7\u6c7a\u5b9a\u3092\u884c\u3046\u969b\u306b\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_chi_phoi_truc_tiep\"><\/span><b>\u76f4\u63a5\u7684\u306b\u898f\u5236\u3059\u308b\u6cd5\u7684\u6587\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u4f01\u696d\u306f\u6b21\u306e\u3088\u3046\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> \u76e3\u67fb\u6d3b\u52d5\u3001\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u4e00\u822c\u898f\u5247\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee417\/2012\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u7279\u5b9a\u306e\u898f\u5b9a\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a7214\/2012\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> 47 \u306e\u57fa\u6e96\u304b\u3089\u306a\u308b\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96 (VSA) \u30b7\u30b9\u30c6\u30e0\u306f\u3001\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u691c\u8a3c\u30d7\u30ed\u30bb\u30b9\u306e\u300c\u30d0\u30c3\u30af\u30dc\u30fc\u30f3\u300d\u3092\u5f62\u6210\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7:<\/b><span style=\"font-weight: 400;\"> \u76e3\u67fb\u306b\u63d0\u51fa\u3055\u308c\u308b\u524d\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304a\u3088\u3073\u63d0\u793a\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u4f53<\/span><\/a><span style=\"font-weight: 400;\"> \u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u306b\u3088\u308c\u3070\u3001\u7279\u5b9a\u306e\u7d44\u7e54\u3084\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306e\u7fa9\u52d9\u306b\u5f93\u3063\u3066\u6bce\u5e74\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d\u30b0\u30eb\u30fc\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP\u7b2c15\u6761\u306b\u57fa\u3065\u304d\u3001\u5916\u8cc7\u4f01\u696d\u306f\u6bce\u5e74\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u653f\u5e9c\u6a5f\u95a2\u304c\u79fb\u8ee2\u4fa1\u683c\u3092\u7ba1\u7406\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_va_cac_cong_ty_dai_chung\"><\/span><b>\u4fe1\u7528\u6a5f\u95a2\u304a\u3088\u3073\u4e0a\u5834\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9280\u884c\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u305d\u3057\u3066\u8a3c\u5238\u53d6\u5f15\u6240\uff08HOSE\u3001HNX\uff09\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u53b3\u3057\u3044\u76e3\u7763\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306f\u3001\u5358\u306b\u6570\u5b57\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1\u3082\u610f\u5473\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><b>\u76e3\u67fb\u304c\u5fc5\u8981\u306a\u79d1\u76ee\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30d3\u30b8\u30cd\u30b9\u76ee\u6a19<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u983b\u5ea6<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FDI\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a3c\u5238\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u6b21\/\u56db\u534a\u671f\uff08\u30ec\u30d3\u30e5\u30fc\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u3001\u9280\u884c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8cc7\u672c\u7ba1\u7406\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ODA\u8cc7\u91d1\u3092\u6d3b\u7528\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u898f\u5247<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6bb5\u968e\/\u5b8c\u4e86\u306b\u5fdc\u3058\u3066<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_cua_hoat_dong_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u6d3b\u52d5\u306e\u8a73\u7d30\u306a\u5185\u5bb9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3092\u660e\u78ba\u306b\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u304c\u4f1a\u8a08\u8a18\u9332\u306b\u5bfe\u3057\u3066\u5b9f\u969b\u306b\u4f55\u3092\u300c\u884c\u3046\u300d\u304b\u3092\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4722\" aria-describedby=\"caption-attachment-4722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4722\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - N\u1ed9i dung chi ti\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4722\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5 - \u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u6d3b\u52d5\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_bang_can_doi_ke_toan_Bao_cao_tinh_hinh_tai_chinh\"><\/span><b>\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u8ca1\u52d9\u8af8\u8868\uff09\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u306f\u3001\u8cc7\u7523\uff08\u73fe\u91d1\u3001\u5728\u5eab\u3001\u56fa\u5b9a\u8cc7\u7523\uff09\u306e\u5b58\u5728\u3068\u6240\u6709\u6a29\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306b\u306f\u300112\u670831\u65e5\u306e\u6c7a\u7b97\u65e5\u306b\u304a\u3051\u308b\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u88dc\u52a9\u5143\u5e33\u3001\u304a\u3088\u3073\u5b9f\u5730\u68da\u5378\u8a18\u9332\u9593\u306e\u6b8b\u9ad8\u306e\u8abf\u6574\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_bao_cao_ket_qua_hoat_dong_kinh_doanh\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u30ec\u30dd\u30fc\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u5bfe\u5fdc\u539f\u5247\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u304c\u865a\u507d\u306e\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u305f\u308a\u3001\u5229\u76ca\u3092\u4eba\u70ba\u7684\u306b\u6c34\u5897\u3057\u3059\u308b\u305f\u3081\u306b\u8cbb\u7528\u3092\u96a0\u853d\u3057\u305f\u308a\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u671f\u9593\u4fee\u6b63\uff08\u6c7a\u7b97\u671f\u672b\uff09\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tham_dinh_bao_cao_luu_chuyen_tien_te_va_thuyet_minh\"><\/span><b>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u8aac\u660e\u6587\u306e\u78ba\u8a8d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5909\u52d5\u306e\u8aac\u660e\u306b\u3082\u53ca\u3073\u307e\u3059\u3002\u958b\u793a\u4e8b\u9805\u306b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3001\u7a0e\u52d9\u65b9\u91dd\u3001\u305d\u3057\u3066\u4f01\u696d\u304c\u5c06\u6765\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u6f5c\u5728\u7684\u306a\u8ca0\u50b5\u306e\u8a73\u7d30\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_chuan_muc_VSA\"><\/span><b>VSA\u6a19\u6e96\u76e3\u67fb\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3092\u7406\u89e3\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u91cd\u5927\u306a\u865a\u507d\u8a18\u8f09\u304c\u898b\u843d\u3068\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e 4 \u3064\u306e\u53b3\u683c\u306a\u6bb5\u968e\u304b\u3089\u6210\u308b\u8ad6\u7406\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4723\" aria-describedby=\"caption-attachment-4723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4723\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA.jpg\" alt=\"Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chu\u1ea9n m\u1ef1c VSA\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4723\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5 - \u6a19\u6e96\u7684\u306a VSA \u76e3\u67fb\u624b\u9806\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_kiem_toan\"><\/span><b>\u76e3\u67fb\u8a08\u753b\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4e8b\u696d\u3068\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u307e\u3059\u3002\u91cd\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3001\u30ea\u30b9\u30af\u304c\u6700\u3082\u9ad8\u3044\u9818\u57df\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u30b3\u30f3\u30bb\u30d7\u30c8\u3092\u6700\u3082\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_Fieldwork\"><\/span><b>\u76e3\u67fb\u5b9f\u884c\u30d5\u30a7\u30fc\u30ba\uff08\u30d5\u30a3\u30fc\u30eb\u30c9\u30ef\u30fc\u30af\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u3067\u306f\u3001\u78ba\u8a8d\u66f8\u3001\u5728\u5eab\u78ba\u8a8d\u3001\u518d\u8a08\u7b97\u3001\u50be\u5411\u5206\u6790\u3068\u3044\u3063\u305f\u4f1a\u8a08\u624b\u6cd5\u304c\u5b9f\u8df5\u3055\u308c\u307e\u3059\u3002\u5dee\u7570\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u4f1a\u8a08\u8cac\u4efb\u8005\u304a\u3088\u3073\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u3068\u76f4\u63a5\u5354\u8b70\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_ket_thuc_va_phat_hanh_bao_cao\"><\/span><b>\u6700\u7d42\u6bb5\u968e\u3068\u5831\u544a\u66f8\u306e\u767a\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ce\u96c6\u3055\u308c\u305f\u8a3c\u62e0\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u4eba\u306f\u76e3\u67fb\u610f\u898b\u3092\u5f62\u6210\u3057\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304a\u3088\u3073\u8a08\u753b\u6295\u8cc7\u7701\u3078\u306e\u63d0\u51fa\u306e\u57fa\u790e\u3068\u306a\u308b\u6b63\u5f0f\u306a\u76e3\u67fb\u5831\u544a\u66f8\u306e\u7f72\u540d\u3068\u767a\u884c\u3092\u3082\u3063\u3066\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_y_kien_kiem_toan_pho_bien\"><\/span><b>\u76e3\u67fb\u610f\u898b\u306e\u4e00\u822c\u7684\u306a\u7a2e\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b8c\u5168\u306a\u53d7\u8afe\u610f\u898b:<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u5831\u544a\u66f8\u306f\u4e8b\u5b9f\u3092\u6b63\u78ba\u304b\u3064\u516c\u5e73\u306b\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f8b\u5916\u7684\u306a\u610f\u898b:<\/b><span style=\"font-weight: 400;\"> \u3044\u304f\u3064\u304b\u306e\u77db\u76fe\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u30ec\u30dd\u30fc\u30c8\u5168\u4f53\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53cd\u5bfe\u610f\u898b\uff1a<\/b><span style=\"font-weight: 400;\"> \u30a8\u30e9\u30fc\u304c\u91cd\u5927\u3059\u304e\u308b\u305f\u3081\u3001\u30c7\u30fc\u30bf\u306f\u4fe1\u983c\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b3\u30e1\u30f3\u30c8\u3092\u62d2\u5426<\/b><span style=\"font-weight: 400;\"> \u76e3\u67fb\u7bc4\u56f2\u306e\u5236\u9650\u306b\u3088\u308a\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thue_dich_vu_kiem_toan_chuyen_nghiep\"><\/span><b>\u4f01\u696d\u304c\u5c02\u9580\u7684\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u3068\u3063\u3066\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3092\u7fd2\u5f97\u3057\u3001\u7a4d\u6975\u7684\u306b\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u753b\u671f\u7684\u306a\u5229\u76ca\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_nghia_vu_thue_va_tranh_bi_phat\"><\/span><b>\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6700\u9069\u5316\u3057\u3001\u7f70\u91d1\u3092\u56de\u907f\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f1a\u8a08\u30df\u30b9\u306f\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u591a\u984d\u306e\u7a0e\u91d1\u6ede\u7d0d\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306f\u3001\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u691c\u67fb\u306e\u524d\u306b\u3001\u63a7\u9664\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\u3084\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6dfb\u4ed8\u66f8\u985e\u306e\u8aa4\u308a\u3092\u78ba\u8a8d\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cung_co_niem_tin_voi_doi_tac_va_ngan_hang\"><\/span><b>\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u9280\u884c\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u3088\u308b\u76e3\u67fb\u3092\u53d7\u3051\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5065\u5168\u6027\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u501f\u5165\u30b3\u30b9\u30c8\u304c\u524a\u6e1b\u3055\u308c\u3001\u5927\u898f\u6a21\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u5165\u672d\u306b\u304a\u3051\u308b\u6210\u529f\u7387\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cai_thien_he_thong_quan_tri_noi_bo\"><\/span><b>\u5185\u90e8\u30ac\u30d0\u30ca\u30f3\u30b9 \u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30ec\u30bf\u30fc\u3092\u901a\u3058\u3066\u3001\u5c02\u9580\u5bb6\u306f\u5728\u5eab\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3001\u524d\u6255\u624b\u7d9a\u304d\u3001\u7d4c\u8cbb\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u30ae\u30e3\u30c3\u30d7\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306f\u3001\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306e\u5305\u62ec\u7684\u306a\u300c\u30d8\u30eb\u30b9\u30c1\u30a7\u30c3\u30af\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khien_bao_cao_tai_chinh_bi_tu_choi\"><\/span><b>\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u5374\u4e0b\u306b\u3064\u306a\u304c\u308b\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u3092\u5b9f\u8df5\u3059\u308b\u904e\u7a0b\u3067\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f01\u696d\u306f\u6b21\u306e\u3088\u3046\u306a\u9593\u9055\u3044\u3092\u983b\u7e41\u306b\u72af\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u8a08\u5e74\u5ea6\u306e\u8aa4\u308a:<\/b><span style=\"font-weight: 400;\"> \u7a0e\u91d1\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4eca\u5e74\u306e\u53ce\u5165\u306f\u6765\u5e74\u306e\u4f1a\u8a08\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7121\u52b9\u306a\u6587\u66f8:<\/b><span style=\"font-weight: 400;\"> \u914d\u9001\u53d7\u9818\u66f8\u3001\u7d4c\u6e08\u5951\u7d04\u66f8\u3001\u307e\u305f\u306f\u5909\u66f4\u307e\u305f\u306f\u6d88\u53bb\u3055\u308c\u305f\u8acb\u6c42\u66f8\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u826f\u50b5\u6a29\u5f15\u5f53\u91d1\u306e\u8aa4\u308a:<\/b><span style=\"font-weight: 400;\"> Circular 48\/2019\/TT-BTC \u306b\u5f93\u3063\u3066\u3001\u4e0d\u826f\u50b5\u6a29\u5f15\u5f53\u91d1\u307e\u305f\u306f\u5728\u5eab\u8a55\u4fa1\u6e1b\u5f15\u5f53\u91d1\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u7570:<\/b><span style=\"font-weight: 400;\"> \u5e74\u672b\u306e\u5916\u8ca8\u6b8b\u9ad8\u306f\u5546\u696d\u9280\u884c\u306e\u58f2\u8cb7\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5fdc\u3058\u3066\u518d\u8a55\u4fa1\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\u306f\u3001\u5358\u306b\u30c7\u30fc\u30bf\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u53b3\u683c\u306a\u624b\u9806\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u4fe1\u983c\u6027\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u8005\u306f\u30b3\u30a2\u30d3\u30b8\u30cd\u30b9\u6d3b\u52d5\u306b\u96c6\u4e2d\u3057\u3001\u7a0e\u52d9\u3084\u4f1a\u8a08\u306b\u95a2\u9023\u3059\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3068\u4f1a\u8a08\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>MAN \u2013 Master Accountant Network\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3068\u56fd\u969b\u57fa\u6e96\u306b\u7cbe\u901a\u3057\u305f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308b\u3001\u4fe1\u983c\u3067\u304d\u308b\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3059\u3002MAN\u306f\u3001\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u3001\u7a0e\u52d9\u306e\u6700\u9069\u5316\u3001\u5c02\u9580\u7684\u306a\u878d\u8cc7\u7533\u8acb\u66f8\u306e\u4f5c\u6210\u306a\u3069\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3082\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u52b9\u679c\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u4fe1\u983c\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u304a\u63a2\u3057\u3067\u3057\u305f\u3089\u3001\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u3054\u76f8\u8ac7\u306b\u5fdc\u3058\u307e\u3059\u306e\u3067\u3001MAN\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/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<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3068\u7a0e\u52d9: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5831\u544a\u66f8<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4e0a\u306e\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5c31\u52b4\u8a31\u53ef\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u767b\u9332\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u8a3c\u660e\u66f8\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed6\u306e\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/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_khai_niem_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u6982\u5ff5\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=\"Thoi_han_nop_bao_cao_kiem_toan_la_khi_nao\"><\/span>\u76e3\u67fb\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u901a\u5e38\u3001FDI\u8cc7\u672c\u3092\u6301\u3064\u4f01\u696d\u306e\u5834\u5408\u3001\u671f\u9650\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\uff08\u901a\u5e38\u306f\u6bce\u5e743\u670831\u65e5\uff09\u304b\u308990\u65e5\u4ee5\u5185\u3067\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=\"Doanh_nghiep_moi_thanh_lap_co_can_kiem_toan_khong\"><\/span>\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d\u306e\u5834\u5408\u3001\u53ce\u76ca\u304c\u307e\u3060\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u958b\u59cb\u521d\u5e74\u5ea6\u304b\u3089\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_duoc_tinh_dua_tren_tieu_chi_nao\"><\/span>\u76e3\u67fb\u8cbb\u7528\u306e\u8a08\u7b97\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u57fa\u6e96\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u3001\u8cc7\u7523\u898f\u6a21\u3001\u53ce\u76ca\u3001\u53d6\u5f15\u6570\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u8907\u96d1\u3055\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n FDI, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03 h\u1eb1ng n\u0103m).\"\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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu l\u00e0 doanh nghi\u1ec7p FDI th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean ho\u1ea1t \u0111\u1ed9ng, k\u1ec3 c\u1ea3 khi ch\u01b0a ph\u00e1t sinh doanh thu.\"\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\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00ed d\u1ecbch v\u1ee5 d\u1ef1a tr\u00ean quy m\u00f4 t\u00e0i s\u1ea3n, doanh thu, s\u1ed1 l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 kim ch\u1ec9 nam cho s\u1ef1 minh b\u1ea1ch trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p v\u00e0 to\u00e0n b\u1ed9 n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12 kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 t\u1ea5m th\u1ebb th\u00f4ng h\u00e0nh gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn v\u1ed1n vay v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf. Theo s\u1ed1 li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea, t\u1ef7 l\u1ec7 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1eb1ng n\u0103m \u0111\u1ea1t g\u1ea7n 100%, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4721","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=4721"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4721\/revisions"}],"predecessor-version":[{"id":4726,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4721\/revisions\/4726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4725"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}