{"id":4745,"date":"2026-01-21T21:56:28","date_gmt":"2026-01-22T04:56:28","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4745"},"modified":"2026-01-21T21:56:28","modified_gmt":"2026-01-22T04:56:28","slug":"lap-ke-hoach-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"VSA 300 \u6a19\u6e96\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u8a08\u753b\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30d7\u30e9\u30f3 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u521d\u671f\u6bb5\u968e\u3067\u3042\u308a\u3001\u76e3\u67fb\u4eba\u304c\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u305f\u3081\u306e\u5c0e\u5165\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u5168\u4f53\u3092\u5b9a\u7fa9\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u8ca1\u52d9\u7ba1\u7406\u898f\u5236\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-214-2012-TT-BTC-he-thong-chuan-muc-kiem-toan-Viet-Nam-179084.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7214\/2012\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3001\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u91cd\u5927\u306a\u865a\u507d\u8868\u793a\u306e\u30ea\u30b9\u30af\u3092\u8a31\u5bb9\u53ef\u80fd\u306a\u30ec\u30d9\u30eb\u307e\u3067\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96300\uff08VSA 300\uff09\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u6cd5\u4eba\u306f\u9069\u5207\u306a\u7126\u70b9\u3068\u91cd\u8981\u9818\u57df\u3092\u7279\u5b9a\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u6307\u6a19\u306e\u5b8c\u5168\u6027\u3068\u5ba2\u89b3\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u4f01\u696d\u3068\u76e3\u67fb\u4eba\u304c\u3053\u306e\u91cd\u8981\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u5305\u62ec\u7684\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u6cd5\u7684\u3001\u6280\u8853\u7684\u3001\u305d\u3057\u3066\u5b9f\u52d9\u7684\u306a\u5074\u9762\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u306e\u8868\u793a\/\u975e\u8868\u793a\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Ban_chat_va_vai_tro_cua_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306e\u6027\u8cea\u3068\u5f79\u5272\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Co_so_phap_ly_va_cac_chuan_muc_lien_quan_VSA_300\" >\u6cd5\u7684\u6839\u62e0\u304a\u3088\u3073\u95a2\u9023\u57fa\u6e96\uff08VSA 300\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh_chi_tiet\" >\u8a73\u7d30\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Cac_thu_tuc_ban_dau_va_chap_nhan_khach_hang\" >\u521d\u671f\u624b\u9806\u3068\u9867\u5ba2\u306e\u627f\u8a8d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Xay_dung_chien_luoc_kiem_toan_tong_the\" >\u5168\u4f53\u7684\u306a\u76e3\u67fb\u6226\u7565\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Danh_gia_tinh_trong_yeu_trong_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u8a55\u4fa1\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Phan_tich_rui_ro_co_sai_sot_trong_yeu\" >\u91cd\u5927\u306a\u865a\u507d\u8868\u793a\u3092\u542b\u3080\u30ea\u30b9\u30af\u5206\u6790<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Xay_dung_chuong_trinh_kiem_toan_chi_tiet_VSA_330\" >\u8a73\u7d30\u306a\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u958b\u767a\u3059\u308b\uff08VSA 330\uff09<\/a><\/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\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Nhung_luu_y_dac_biet_khi_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh_nam_dau_tien\" >\u521d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u8a08\u753b\u3059\u308b\u969b\u306e\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u3002<\/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\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Ho_so_va_tai_lieu_hoa_qua_trinh_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u306e\u6587\u66f8\u5316\u3068\u8a18\u9332\u306e\u4fdd\u6301\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\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u8a08\u753b\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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_phai_cap_nhat_ke_hoach_kiem_toan_trong_qua_trinh_thuc_hien\" >\u5b9f\u88c5\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u76e3\u67fb\u8a08\u753b\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b?<\/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\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Ban_Giam_doc_doanh_nghiep_co_duoc_xem_ke_hoach_kiem_toan_khong\" >\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u306f\u76e3\u67fb\u8a08\u753b\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lap-ke-hoach-kiem-toan-bao-cao-tai-chinh\/#Muc_trong_yeu_trong_lap_ke_hoach_va_khi_ket_thuc_cuoc_kiem_toan_co_khac_nhau_khong\" >\u76e3\u67fb\u306e\u8a08\u753b\u6bb5\u968e\u3068\u5b8c\u4e86\u6bb5\u968e\u306e\u9593\u3067\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u306b\u9055\u3044\u306f\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_vai_tro_cua_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306e\u6027\u8cea\u3068\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u8a08\u753b\u306f\u3001\u5358\u306a\u308b\u30bf\u30b9\u30af\u306e\u30ea\u30b9\u30c8\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u5168\u4f53\u3092\u901a\u3057\u3066\u7e70\u308a\u8fd4\u3055\u308c\u308b\u6226\u7565\u7684\u601d\u8003\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002VSA 300\u306e\u7b2c2\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u3053\u306e\u8a08\u753b\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u4f01\u696d\u306e\u3042\u3089\u3086\u308b\u5074\u9762\u3092\u5fb9\u5e95\u7684\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3001\u5168\u4f53\u7684\u306a\u76e3\u67fb\u6226\u7565\u3068\u8a73\u7d30\u306a\u76e3\u67fb\u8a08\u753b\u3068\u3044\u30462\u3064\u306e\u30ec\u30d9\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4746\" aria-describedby=\"caption-attachment-4746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4746\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-vai-tro-cua-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 vai tr\u00f2 c\u1ee7a l\u1eadp k\u1ebf ho\u1ea1ch 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\/Ban-chat-va-vai-tro-cua-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-vai-tro-cua-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-vai-tro-cua-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-vai-tro-cua-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-vai-tro-cua-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4746\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306e\u6027\u8cea\u3068\u5f79\u5272\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30d5\u30a7\u30fc\u30ba\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306e\u6210\u529f\u306b\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u5728\u5eab\u3001\u53ce\u76ca\u3001\u8907\u96d1\u306a\u4f1a\u8a08\u898b\u7a4d\u3068\u3044\u3063\u305f\u9ad8\u30ea\u30b9\u30af\u9805\u76ee\u306b\u9069\u5207\u306b\u7126\u70b9\u3092\u7d5e\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u4eba\u54e1\u8abf\u6574\u306e\u57fa\u76e4\u3068\u306a\u308a\u3001\u76e3\u67fb\u62c5\u5f53\u8005\u3068\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\u304c\u5951\u7d04\u306b\u57fa\u3065\u304f\u305d\u308c\u305e\u308c\u306e\u8cac\u4efb\u3068\u671f\u9650\u3092\u7406\u89e3\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\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>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306e\u6027\u8cea\u3068\u5f79\u5272\u306e\u6982\u8981\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e3b\u5f79<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u306e\u5b9f\u969b\u7684\u306a\u30e1\u30ea\u30c3\u30c8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u554f\u984c\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u30ea\u30b9\u30af\u3084\u30b7\u30b9\u30c6\u30e0\u30a8\u30e9\u30fc\u3092\u65e9\u671f\u306b\u691c\u51fa\u3057\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30bd\u30fc\u30b9\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u3092\u56f0\u96e3\u306a\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u914d\u7f6e\u3059\u308b\u3053\u3068\u3067\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6307\u5c0e\u3068\u76e3\u7763<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306f\u76e3\u67fb\u6587\u66f8\u306e\u54c1\u8cea\u3092\u79d1\u5b66\u7684\u306b\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8abf\u6574<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a55\u4fa1\u5c02\u9580\u5bb6\u3084\u5185\u90e8\u76e3\u67fb\u4eba\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u3064\u306a\u304c\u308a\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_cac_chuan_muc_lien_quan_VSA_300\"><\/span><b>\u6cd5\u7684\u6839\u62e0\u304a\u3088\u3073\u95a2\u9023\u57fa\u6e96\uff08VSA 300\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8ca1\u52d9\u7701\u304c\u767a\u884c\u3059\u308b\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u76f4\u63a5\u898f\u5236\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u901a\u9054\u7b2c214\/2012\/TT-BTC\u53f7\u304c\u6700\u9ad8\u4f4d\u306e\u6cd5\u7684\u6587\u66f8\u3067\u3042\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3059\u3079\u3066\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u9075\u5b88\u3059\u3079\u304d\u539f\u5247\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001VSA 300\u306b\u52a0\u3048\u3066\u3001VSA 315\uff08\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u7279\u5b9a\u3068\u8a55\u4fa1\uff09\u304a\u3088\u3073VSA 330\uff08\u30ea\u30b9\u30af\u7ba1\u7406\u63aa\u7f6e\uff09\u306b\u3082\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u306e\u878d\u5408\u306b\u3088\u308a\u3001\u5f37\u56fa\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u304c\u5f62\u6210\u3055\u308c\u3001\u76e3\u67fb\u5831\u544a\u66f8\u304c\u6295\u8cc7\u5bb6\u3001\u7a0e\u52d9\u5f53\u5c40\u3001\u4fe1\u7528\u6a5f\u95a2\u304b\u3089\u9ad8\u3044\u4fe1\u983c\u6027\u3092\u7372\u5f97\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh_chi_tiet\"><\/span><b>\u8a73\u7d30\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u76e3\u67fb\u4eba\u304c\u696d\u52d9\u306e\u7126\u70b9\u3092\u7279\u5b9a\u3057\u3001\u76e3\u67fb\u958b\u59cb\u5f53\u521d\u304b\u3089\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u521d\u671f\u8a55\u4fa1\u3001\u6226\u7565\u7b56\u5b9a\u3001\u91cd\u8981\u6027\u306e\u7279\u5b9a\u3001\u30ea\u30b9\u30af\u5206\u6790\u3092\u901a\u3058\u3066\u3001\u76e3\u67fb\u306f\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3001\u4fdd\u8a3c\u3055\u308c\u305f\u76e3\u67fb\u54c1\u8cea\u306e\u3082\u3068\u3001\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4750\" aria-describedby=\"caption-attachment-4750\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4750\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-chi-tiet.jpg\" alt=\"Quy tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-chi-tiet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-chi-tiet-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-chi-tiet-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-chi-tiet-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-chi-tiet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4750\" class=\"wp-caption-text\">\u8a73\u7d30\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thu_tuc_ban_dau_va_chap_nhan_khach_hang\"><\/span><b>\u521d\u671f\u624b\u9806\u3068\u9867\u5ba2\u306e\u627f\u8a8d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001\u76e3\u67fb\u6cd5\u4eba\u306f VSA 220 \u306b\u5f93\u3063\u3066\u72ec\u7acb\u6027\u3068\u8077\u696d\u502b\u7406\u306e\u8a55\u4fa1\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30b9\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u624b\u9806\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u5bfe\u8c61\u4e8b\u696d\u4f53\u3068\u5229\u76ca\u76f8\u53cd\u304c\u306a\u304f\u3001\u76e3\u67fb\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u80fd\u529b\u3092\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5951\u7d04\uff08VSA 210\uff09\u306e\u6761\u9805\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u76e3\u67fb\u696d\u52d9\u306e\u7bc4\u56f2\u3092\u6700\u521d\u304b\u3089\u660e\u78ba\u306b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u521d\u5e74\u5ea6\u306e\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u524d\u4efb\u8005\u3068\u5354\u8b70\u3057\u3001\u524d\u671f\u306b\u304a\u3051\u308b\u672a\u89e3\u6c7a\u306e\u8ab2\u984c\u3092\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5f53\u5e74\u5ea6\u306b\u5411\u3051\u305f\u3088\u308a\u73fe\u5b9f\u7684\u306a\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_chien_luoc_kiem_toan_tong_the\"><\/span><b>\u5168\u4f53\u7684\u306a\u76e3\u67fb\u6226\u7565\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5168\u4f53\u6226\u7565\u3068\u306f\u3001\u76e3\u67fb\u306e\u7bc4\u56f2\u3001\u671f\u9593\u3001\u305d\u3057\u3066\u5168\u4f53\u7684\u306a\u65b9\u5411\u6027\u3092\u5b9a\u7fa9\u3057\u3001\u76e3\u67fb\u5168\u4f53\u3092\u5c0e\u304f\u6587\u66f8\u3067\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u8a08\u753b\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u306e\u6226\u7565\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08VAS\/IFRS\uff09\u3001\u4f1a\u8a08\u901a\u8ca8\u3001\u305d\u3057\u3066\u4e8b\u696d\u5206\u91ce\u7279\u6709\u306e\u5831\u544a\u8981\u4ef6\u3068\u3044\u3063\u305f\u76e3\u67fb\u306e\u7279\u5fb4\u3092\u660e\u78ba\u306b\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u30c1\u30fc\u30e0\u306e\u4e2d\u6838\u696d\u52d9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4e3b\u8981\u306a\u8981\u56e0\u3092\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u8907\u96d1\u306aIT\u30b7\u30b9\u30c6\u30e0\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8a73\u7d30\u306a\u8ca1\u52d9\u30c7\u30fc\u30bf\u76e3\u67fb\u624b\u7d9a\u304d\u3092\u5b9f\u65bd\u3059\u308b\u524d\u306b\u3001IT\u7d71\u5236\u5168\u4f53\u306e\u8a55\u4fa1\u3092\u512a\u5148\u3059\u308b\u6226\u7565\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_tinh_trong_yeu_trong_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u8a55\u4fa1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91cd\u8981\u6027\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u6982\u5ff5\u3067\u3059\u3002VSA 320\u306b\u3088\u308c\u3070\u3001\u76e3\u67fb\u4eba\u306f\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306e\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u3068\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u3092\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8d85\u904e\u3057\u305f\u5834\u5408\u306b\u5831\u544a\u66f8\u5229\u7528\u8005\u306e\u7d4c\u6e08\u7684\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u8aa4\u308a\u306e\u95be\u5024\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u3001\u91cd\u8981\u6027\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\uff083\uff5e71%\uff09\u3001\u58f2\u4e0a\u9ad8\uff080.5\uff5e11%\uff09\u3001\u7dcf\u8cc7\u7523\u306a\u3069\u306e\u8ca1\u52d9\u6307\u6a19\u306e\u4e00\u5b9a\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u91cd\u8981\u6027\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u4eba\u306f\u91cd\u5927\u306a\u8aa4\u308a\u3092\u898b\u9003\u3057\u305f\u308a\u3001\u8efd\u5fae\u3067\u91cd\u8981\u3067\u306a\u3044\u30df\u30b9\u306b\u6642\u9593\u3092\u6d6a\u8cbb\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_co_sai_sot_trong_yeu\"><\/span><b>\u91cd\u5927\u306a\u865a\u507d\u8868\u793a\u3092\u542b\u3080\u30ea\u30b9\u30af\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u6bb5\u968e\u3067\u306f\u3001\u56fa\u6709\u30ea\u30b9\u30af\u3068\u7d71\u5236\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u304c\u5fc5\u9808\u3067\u3059\u3002\u56fa\u6709\u30ea\u30b9\u30af\u306f\u76e3\u67fb\u5bfe\u8c61\u306e\u6027\u8cea\uff08\u4f8b\uff1a\u73fe\u91d1\u306f\u76d7\u96e3\u3055\u308c\u3084\u3059\u3044\uff09\u306b\u95a2\u9023\u3057\u3001\u7d71\u5236\u30ea\u30b9\u30af\u306f\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6709\u52b9\u6027\u306b\u4f9d\u5b58\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u901a\u5e38\u3001\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3001\u5185\u90e8\u7d71\u5236\u30a2\u30f3\u30b1\u30fc\u30c8\u3001\u4e88\u5099\u7684\u306a\u5206\u6790\u624b\u9806\u306a\u3069\u306e\u30c4\u30fc\u30eb\u3092\u7528\u3044\u3066\u30ea\u30b9\u30af\u306e\u300c\u4f4e\u70b9\u300d\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u3001\u5f8c\u7d9a\u306e\u76e3\u67fb\u624b\u9806\u306e\u5185\u5bb9\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u7bc4\u56f2\u304c\u6c7a\u5b9a\u3055\u308c\u3001\u76e3\u67fb\u30ea\u30b9\u30af\u304c\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xay_dung_chuong_trinh_kiem_toan_chi_tiet_VSA_330\"><\/span><b>\u8a73\u7d30\u306a\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u958b\u767a\u3059\u308b\uff08VSA 330\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5168\u4f53\u7684\u306a\u6226\u7565\u3092\u7b56\u5b9a\u3057\u305f\u5f8c\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u306e\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u500b\u3005\u306e\u9805\u76ee\u3054\u3068\u306b\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u6a19\u6e96\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u306f\u3001\u76e3\u67fb\u76ee\u7684\uff08\u5b9f\u5728\u6027\u3001\u7db2\u7f85\u6027\u3001\u6a29\u5229\u7fa9\u52d9\u3001\u8a55\u4fa1\uff09\u3068\u3001\u305d\u308c\u3089\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u3059\u308b\u624b\u7d9a\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53ce\u76ca - \u58f2\u639b\u91d1\u306a\u3069\u306e\u91cd\u8981\u306a\u30b5\u30a4\u30af\u30eb\u306b\u3064\u3044\u3066\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u3088\u3063\u3066\u3001\u5143\u5e33\u3068\u88dc\u52a9\u5143\u5e33\u306e\u7167\u5408\u3001\u58f2\u639b\u91d1\u78ba\u8a8d\u66f8\u306e\u9001\u4ed8\u3001\u5e74\u5ea6\u672b\u5f8c\u306e\u8acb\u6c42\u66f8\u306e\u78ba\u8a8d\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u8aa4\u308a\u306e\u691c\u51fa\u306a\u3069\u306e\u624b\u9806\u304c\u8a73\u7d30\u306b\u8a18\u8ff0\u3055\u308c\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>\u8ca1\u52d9\u5831\u544a\u8a08\u753b\u306b\u304a\u3051\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u6bd4\u8f03\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7279\u6027<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u3044\u3064\u7533\u8acb\u3059\u308b\u304b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u6700\u3082\u9ad8\u3044\u9805\u76ee\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u8106\u5f31\u3067\u3042\u308b\u304b\u3001\u53d6\u5f15\u304c\u8907\u96d1\u3067\u3042\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5236\u5fa1\u30d9\u30fc\u30b9\u306e\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u306e\u5236\u5fa1\u30b7\u30b9\u30c6\u30e0\u3092\u4fe1\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u8a73\u7d30\u306a\u30c6\u30b9\u30c8\u306e\u5fc5\u8981\u6027\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30e6\u30cb\u30c3\u30c8\u306f\u5f37\u529b\u306a\u5236\u5fa1\u74b0\u5883\u3092\u5099\u3048\u3066\u304a\u308a\u3001\u5b89\u5b9a\u3057\u3066\u52d5\u4f5c\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u6b8b\u9ad8\u3092\u5fb9\u5e95\u7684\u304b\u3064\u5e83\u7bc4\u56f2\u306b\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u983b\u5ea6\u306f\u4f4e\u3044\u304c\u3001\u53d6\u5f15\u984d\u306f\u9ad8\u3044\u5c0f\u898f\u6a21\u306a\u5358\u4f4d\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_khi_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh_nam_dau_tien\"><\/span><b>\u521d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u8a08\u753b\u3059\u308b\u969b\u306e\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65b0\u898f\u9867\u5ba2\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u8a08\u753b\u3059\u308b\u969b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u306f\u305d\u306e\u4e8b\u696d\u5c65\u6b74\u306b\u95a2\u3059\u308b\u77e5\u8b58\u4e0d\u8db3\u306e\u305f\u3081\u306b\u3001\u3088\u308a\u9ad8\u3044\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3057\u307e\u3059\u3002VSA 300\u306e\u7b2c13\u9805\u306b\u3088\u308c\u3070\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u7d99\u7d9a\u6027\u3068\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u671f\u9996\u6b8b\u9ad8\u306e\u7cbe\u67fb\u3092\u542b\u3080\u8ffd\u52a0\u7684\u306a\u624b\u7d9a\u304d\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4749\" aria-describedby=\"caption-attachment-4749\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4749\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-khi-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-nam-dau-tien.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t khi l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u1ea7u ti\u00ean\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-khi-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-nam-dau-tien.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-khi-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-nam-dau-tien-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-khi-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-nam-dau-tien-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-khi-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-nam-dau-tien-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-khi-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-nam-dau-tien-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4749\" class=\"wp-caption-text\">\u521d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u8a08\u753b\u3059\u308b\u969b\u306e\u7279\u5225\u306a\u8003\u616e\u4e8b\u9805\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u524d\u4efb\u306e\u76e3\u67fb\u4eba\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u502b\u7406\u7684\u306a\u554f\u984c\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u91cd\u8981\u306a\u6280\u8853\u9762\u3067\u3082\u91cd\u8981\u3067\u3059\u3002\u73fe\u4efb\u306e\u76e3\u67fb\u4eba\u306f\u3001\u524d\u671f\u306e\u76e3\u67fb\u5831\u544a\u66f8\u3092\u7cbe\u67fb\u3057\u3001\u91cd\u8981\u306a\u8abf\u6574\u9805\u76ee\u3084\u672a\u89e3\u6c7a\u306e\u7a0e\u52d9\u7d1b\u4e89\u3092\u7279\u5b9a\u3057\u3001\u305d\u308c\u3089\u3092\u4eca\u5e74\u306e\u76e3\u67fb\u8a08\u753b\u306b\u7d44\u307f\u8fbc\u3093\u3067\u5177\u4f53\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_va_tai_lieu_hoa_qua_trinh_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u306e\u6587\u66f8\u5316\u3068\u8a18\u9332\u306e\u4fdd\u6301\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u884c\u308f\u308c\u305f\u3059\u3079\u3066\u306e\u6c7a\u5b9a\u306f\u3001VSA 230 \u306b\u5f93\u3063\u3066\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb\u306b\u6587\u66f8\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30d5\u30a1\u30a4\u30eb\u306f\u3001\u5185\u90e8\u30ec\u30d3\u30e5\u30fc\u306b\u4f7f\u7528\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u5c02\u9580\u5bb6\u5354\u4f1a (VACPA) \u307e\u305f\u306f\u8ca1\u52d9\u7701\u306b\u3088\u308b\u82e6\u60c5\u3084\u54c1\u8cea\u691c\u67fb\u306e\u969b\u306b\u3001\u76e3\u67fb\u4eba\u304c\u57fa\u6e96\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u6cd5\u7684\u8a3c\u62e0\u3068\u3057\u3066\u3082\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4747\" aria-describedby=\"caption-attachment-4747\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4747\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-va-tai-lieu-hoa-qua-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"H\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u h\u00f3a qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch 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\/Ho-so-va-tai-lieu-hoa-qua-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-va-tai-lieu-hoa-qua-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-va-tai-lieu-hoa-qua-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-va-tai-lieu-hoa-qua-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-va-tai-lieu-hoa-qua-trinh-lap-ke-hoach-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4747\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u306e\u6587\u66f8\u5316\u3068\u8a18\u9332\u306e\u4fdd\u6301\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5fc5\u8981\u306a\u6587\u66f8\u306b\u306f\u3001\u76e3\u67fb\u5168\u4f53\u6226\u7565\u306b\u95a2\u3059\u308b\u899a\u66f8\u3001\u8a73\u7d30\u306a\u76e3\u67fb\u8a08\u753b\u3001\u91cd\u8981\u6027\u8a55\u4fa1\u5831\u544a\u66f8\u3001\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u8b70\u8ad6\u306e\u8b70\u4e8b\u9332\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u7a81\u7136\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8a08\u753b\u306e\u66f4\u65b0\u306b\u3064\u3044\u3066\u3082\u3001\u6587\u66f8\u5316\u3057\u3001\u660e\u78ba\u306b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u8a08\u753b\u7acb\u6848\u306f\u3001VSA\u57fa\u6e96\u306e\u77e5\u8b58\u3068\u5b9f\u52d9\u7d4c\u9a13\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u82b8\u8853\u3067\u3059\u3002\u7dbf\u5bc6\u306b\u6e96\u5099\u3055\u308c\u305f\u8a08\u753b\u306f\u3001\u76e3\u67fb\u4eba\u3092\u5c02\u9580\u7684\u30ea\u30b9\u30af\u304b\u3089\u5b88\u308b\u76fe\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u7ba1\u7406\u3084\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3051\u308b\u6b20\u9665\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3068\u3044\u3046\u4ed8\u52a0\u4fa1\u5024\u3082\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3042\u306a\u305f\u306e\u4f1a\u793e\u304c\u3053\u306e\u4f5c\u696d\u3092\u5b9f\u884c\u3059\u308b\u4fe1\u983c\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u63a2\u3057\u3066\u3044\u308b\u5834\u5408\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u9ad8\u54c1\u8cea\u306a\u76e3\u67fb\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u4eca\u3059\u3050MAN \u2013 Master Accountant Network\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u898f\u5236\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u3001\u6700\u3082\u79d1\u5b66\u7684\u3067\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u52b9\u679c\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u30d7\u30ed\u30bb\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002MAN\u306f\u5358\u306a\u308b\u6570\u5b57\u306e\u63d0\u4f9b\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u304a\u5ba2\u69d8\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3078\u306e\u9053\u306e\u308a\u306b\u5b89\u5fc3\u611f\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\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\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u8a55\u4fa1\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u5b8c\u4e86\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u7b97\u76e3\u67fb\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_lap_ke_hoach_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u8a08\u753b\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_phai_cap_nhat_ke_hoach_kiem_toan_trong_qua_trinh_thuc_hien\"><\/span>\u5b9f\u88c5\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u76e3\u67fb\u8a08\u753b\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\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\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u3001\u5f53\u521d\u306e\u60c5\u5831\u3068\u77db\u76fe\u3059\u308b\u65b0\u305f\u306a\u8a3c\u62e0\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u8abf\u6574\u3057\u3001\u8aa4\u3063\u305f\u76e3\u67fb\u610f\u898b\u306e\u767a\u884c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8a08\u753b\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\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=\"Ban_Giam_doc_doanh_nghiep_co_duoc_xem_ke_hoach_kiem_toan_khong\"><\/span>\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u306f\u76e3\u67fb\u8a08\u753b\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u76e3\u67fb\u4eba\u306f\u3001\u4f5c\u696d\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u8a08\u753b\u306e\u4e00\u822c\u7684\u306a\u5074\u9762\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u76e3\u67fb\u306e\u610f\u5916\u6027\u3068\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u7279\u5b9a\u306e\u76e3\u67fb\u624b\u9806\u306e\u8a73\u7d30\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\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=\"Muc_trong_yeu_trong_lap_ke_hoach_va_khi_ket_thuc_cuoc_kiem_toan_co_khac_nhau_khong\"><\/span>\u76e3\u67fb\u306e\u8a08\u753b\u6bb5\u968e\u3068\u5b8c\u4e86\u6bb5\u968e\u306e\u9593\u3067\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u306b\u9055\u3044\u306f\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\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u306f\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u8a08\u753b\u6bb5\u968e\u3067\u3001\u63a8\u5b9a\u5024\u307e\u305f\u306f\u975e\u7d71\u5236\u6570\u5024\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u5b9f\u969b\u306e\u5e74\u5ea6\u672b\u6570\u5024\u304c\u5224\u660e\u6b21\u7b2c\u3001\u76e3\u67fb\u4eba\u306f\u5b9f\u969b\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u3053\u308c\u3089\u306e\u30ec\u30d9\u30eb\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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\": \"T\u1ea1i sao ph\u1ea3i c\u1eadp nh\u1eadt k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1c b\u1eb1ng ch\u1ee9ng m\u1edbi m\u00e2u thu\u1eabn v\u1edbi th\u00f4ng tin ban \u0111\u1ea7u, vi\u1ec7c thay \u0111\u1ed5i l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u01b0\u1edbng ti\u1ebfp c\u1eadn, tr\u00e1nh \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n sai l\u1ea7m.\"\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\": \"Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c xem k\u1ebf ho\u1ea1ch 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\": \"Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 th\u1ea3o lu\u1eadn c\u00e1c kh\u00eda c\u1ea1nh chung c\u1ee7a k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u1ed1i h\u1ee3p c\u00f4ng vi\u1ec7c, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 chi ti\u1ebft c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m tra c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea5t ng\u1edd v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n.\"\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\": \"M\u1ee9c tr\u1ecdng y\u1ebfu trong l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 khi k\u1ebft th\u00fac cu\u1ed9c ki\u1ec3m to\u00e1n c\u00f3 kh\u00e1c nhau 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 th\u1ec3 kh\u00e1c nhau. M\u1ee9c tr\u1ecdng y\u1ebfu x\u00e1c \u0111\u1ecbnh khi l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh ho\u1eb7c s\u1ed1 li\u1ec7u ch\u01b0a ki\u1ec3m so\u00e1t. Khi c\u00f3 s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf cu\u1ed1i n\u0103m, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ng\u01b0\u1ee1ng n\u00e0y cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf.\"\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>L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 giai \u0111o\u1ea1n kh\u1edfi \u0111\u1ea7u mang t\u00ednh quy\u1ebft \u0111\u1ecbnh, gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ecbnh h\u00ecnh to\u00e0n b\u1ed9 l\u1ed9 tr\u00ecnh tri\u1ec3n khai nh\u1eb1m thu th\u1eadp b\u1eb1ng ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u00edch h\u1ee3p. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd theo Th\u00f4ng t\u01b0 214\/2012\/TT-BTC, vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t k\u1ebf ho\u1ea1ch chi ti\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t tr\u1ecdng y\u1ebfu xu\u1ed1ng m\u1ee9c ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c. Vi\u1ec7c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 300 (VSA 300) gi\u00fap doanh nghi\u1ec7p ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u1ecdng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4745","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\/4745","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=4745"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4745\/revisions"}],"predecessor-version":[{"id":4751,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4745\/revisions\/4751"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4748"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}