{"id":4869,"date":"2026-02-02T19:53:00","date_gmt":"2026-02-03T02:53:00","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4869"},"modified":"2026-02-02T19:53:00","modified_gmt":"2026-02-03T02:53:00","slug":"phi-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u5831\u916c"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u304a\u3044\u3066\u3082\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u614e\u91cd\u306b\u4e88\u7b97\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u6226\u7565\u7684\u306a\u8cbb\u7528\u3067\u3042\u308a\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002\u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u6539\u8a02\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u304a\u3088\u3073\u6700\u65b0\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u8cbb\u7528\u306e\u6c7a\u5b9a\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u9069\u7528\u30ec\u30d9\u30eb\u306b\u3082\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u306e\u53b3\u683c\u5316\u3068\u30ec\u30b8\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u666e\u53ca\u304c\u9032\u3080\u4e2d\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306f\u91cd\u8981\u306a\u6cd5\u7684\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002\u8cea\u306e\u9ad8\u3044\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u6295\u8cc7\u306f\u3001\u4f01\u696d\u304c\u898f\u5236\u3092\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> 2026\u5e74\u5ea6\u306b\u306f\u8ffd\u52a0\u306e\u6539\u6b63\u304c\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/span><\/p>\n<div 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>\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u4f53<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u7d44\u7e54<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\" 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>\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u304a\u3088\u3073\u5927\u898f\u6a21\u4f01\u696d\u5411\u3051\u6599\u91d1\u8868<\/a><\/li><\/ul><\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\" >\u95a2\u9023\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u6599\u91d1\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_khao_sat_he_thong_so\" >\u30c7\u30b8\u30bf\u30eb\u30b7\u30b9\u30c6\u30e0\u8abf\u67fb\u30d5\u30a7\u30fc\u30ba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Thuc_hien_kiem_chung_tai_hien_truong\" >\u73fe\u5730\u691c\u8a3c\u3092\u5b9f\u65bd\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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Hoan_thien_va_phat_hanh_bao_cao_so\" >\u30c7\u30b8\u30bf\u30eb\u30ec\u30dd\u30fc\u30c8\u3092\u5b8c\u6210\u3055\u305b\u3066\u516c\u958b\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\" >\u4f01\u696d\u306f\u306a\u305c\u904e\u5ea6\u306b\u5b89\u3044\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u9078\u629e\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Rui_ro_tu_cong_nghe_va_bao_mat\" >\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u304b\u3089\u306e\u30ea\u30b9\u30af<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\" >2026\u5e74\u306b\u306f\u8a73\u7d30\u306a\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u4e0d\u8db3\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Anh_huong_den_xep_hang_tin_nhiem\" >\u4fe1\u7528\u683c\u4ed8\u3051\u3078\u306e\u5f71\u97ff<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\" >2026\u5e74\u306b\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u6700\u9069\u5316\u3059\u308b\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Chuyen_doi_so_toan_dien_he_thong_ke_toan\" >\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5b8c\u5168\u306a\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Len_ke_hoach_kiem_toan_tu_som\" >\u76e3\u67fb\u3092\u65e9\u3081\u306b\u8a08\u753b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Dao_tao_nhan_su_ke_toan_chuyen_nghiep\" >\u4f1a\u8a08\u5c02\u9580\u4eba\u6750\u306e\u80b2\u6210<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u4fc2\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/a><\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff1a2026\u5e74\u306b\u5411\u3051\u305f\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/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\/phi-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><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\" >2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\" >2026\u5e74\u306e\u76e3\u67fb\u6599\u91d1\u306f\u524d\u5e74\u306b\u6bd4\u3079\u3066\u5897\u52a0\u3057\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\" >\u76e3\u67fb\u8cbb\u7528\u306f\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\" >\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u5831\u916c\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3068\u73fe\u5728\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4871\" aria-describedby=\"caption-attachment-4871\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4871\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4871\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3068\u73fe\u5728\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u307e\u3067\u306b\u3001\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u4ea4\u6e09\u306e\u4ed5\u7d44\u307f\u306f\u7dad\u6301\u3055\u308c\u307e\u3059\u304c\u3001\u76e3\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306b\u95a2\u3059\u308b\u57fa\u6e96\u304c\u6599\u91d1\u4f53\u7cfb\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u59cb\u3081\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\"><\/span><b>\u30b3\u30b9\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u57fa\u6e96\u306f\u6700\u65b0\u306e\u898f\u5236\u306b\u5f93\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u916c\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c42\u6761\u304a\u3088\u3073\u56fd\u969b\u7684\u306a\u5c02\u9580\u7684\u5b9f\u52d9\u6163\u884c\u306b\u57fa\u3065\u3044\u3066\u5408\u610f\u3055\u308c\u307e\u3059\u30022026\u5e74\u306b\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u306fERP\u30b7\u30b9\u30c6\u30e0\u306e\u8907\u96d1\u6027\u3068\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u306e\u666e\u53ca\u7387\u306e\u9ad8\u307e\u308a\u306b\u57fa\u3065\u3044\u3066\u5831\u916c\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3092\u512a\u5148\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u624b\u6570\u6599\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b <\/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;\"> \u3053\u308c\u306f\u5c02\u9580\u8077\u3068\u3057\u3066\u306e\u8cac\u4efb\u3068\u30ac\u30d0\u30ca\u30f3\u30b9\u63d0\u8a00\u306e\u4fa1\u5024\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u30022026\u5e74\u5ea6\u306e\u624b\u6570\u6599\u3092\u904e\u5ea6\u306b\u4f4e\u304f\u8a2d\u5b9a\u3059\u308b\u3068\u3001\u7279\u306b\u7279\u5225\u76e3\u7763\u4e0b\u306b\u3042\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u898f\u5236\u5f53\u5c40\u304c\u5831\u544a\u306e\u8cea\u306b\u7591\u554f\u3092\u5448\u3059\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u5831\u916c\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u767a\u5c55\u306b\u4f34\u3044\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u8a2d\u5b9a\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306f\u5927\u304d\u304f\u5909\u5316\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u5831\u916c\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5f71\u97ff\u8981\u56e0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a73\u7d30\u306a\u8aac\u660e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u624b\u6570\u6599\u3078\u306e\u5f71\u97ff<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e74\u306e\u53ce\u76ca<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u898f\u6a21\u3068\u53ce\u76ca\u306e\u8907\u96d1\u3055<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53ce\u76ca\u304c\u9ad8\u304f\u3001\u624b\u6570\u6599\u3082\u5897\u52a0\u3057\u307e\u3057\u305f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ERP\/\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3068\u53ef\u7528\u6027\u306e\u30ec\u30d9\u30eb\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6a19\u6e96\u30b7\u30b9\u30c6\u30e0\u3001\u6700\u9069\u306a\u6599\u91d1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306e\u4ef6\u6570\u3068\u6027\u8cea<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8907\u96d1\u3067\u9ad8\u30b3\u30b9\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u30e9\u30a4\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u5546\u53d6\u5f15\u3001\u30cf\u30a4\u30c6\u30af\u88fd\u9020\u3001\u5efa\u8a2d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u30ea\u30b9\u30af\u696d\u754c\u3001\u624b\u6570\u6599\u4e0a\u6607\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6d3b\u52d5\u5730\u57df<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u5730\u68da\u5378\u304c\u5fc5\u8981\u306a\u652f\u5e97\u304a\u3088\u3073\u62e0\u70b9\u306e\u6570<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9762\u7a4d\u304c\u5e83\u304f\u306a\u308a\u3001\u6599\u91d1\u304c\u4e0a\u304c\u308a\u307e\u3057\u305f\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u8868\u306b\u57fa\u3065\u304f\u3068\u30012026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u5b8c\u5168\u306b\u30c7\u30b8\u30bf\u30eb\u5316\u3057\u305f\u4f01\u696d\u3068\u3001\u4f9d\u7136\u3068\u3057\u3066\u624b\u52d5\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u4f01\u696d\u3068\u306e\u9593\u3067\u5927\u304d\u306a\u4e56\u96e2\u304c\u898b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\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><span style=\"font-weight: 400;\">2026\u5e74\u306b\u5165\u308b\u3068\u3001\u65b0\u3057\u3044\u4fdd\u967a\u696d\u6cd5\u3068\u4fe1\u7528\u6a5f\u95a2\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u5408\u308f\u305b\u3066\u3001\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u7d44\u7e54\u306e\u30ea\u30b9\u30c8\u306f\u62e1\u5927\u3057\u7d9a\u3051\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">FDI\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u3089\u306f\u4f9d\u7136\u3068\u3057\u3066\u5e74\u6b21\u76e3\u67fb\u306e\u4e3b\u8981\u5bfe\u8c61\u3067\u3059\u30022026\u5e74\u306b\u306f\u3001\u5f53\u5c40\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3092\u7d71\u5236\u3059\u308b\u305f\u3081\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3068\u6cd5\u4eba\u7a0e\u6c7a\u7b97\u8a18\u9332\u306e\u7167\u5408\u3092\u5f37\u5316\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306e\u4e88\u7b97\u8a08\u4e0a\u306f\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u304c\u5916\u56fd\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5b9f\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u30012026\u5e74\u5ea6\u672b\u306b\u7a0e\u91d1\u9084\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3063\u305f\u308a\u3001\u5229\u76ca\u3092\u6d77\u5916\u306b\u79fb\u8ee2\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u5fc5\u9808\u6761\u4ef6\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u7d44\u7e54<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u5e02\u5834\u306e\u60c5\u5831\u958b\u793a\u898f\u5236\u5f37\u5316\u306b\u4f34\u3044\u3001\u4e0a\u5834\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u3001\u534a\u671f\u3054\u3068\u306e\u30ec\u30d3\u30e5\u30fc\u76e3\u67fb\u3068\u305d\u308c\u306b\u4f34\u3046\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\uff08ESG\uff09\u306e\u7fa9\u52d9\u5316\u306b\u3088\u308a\u30012026\u5e74\u306b\u306f\u82e5\u5e72\u306e\u76e3\u67fb\u5831\u916c\u304c\u4e0a\u6607\u3059\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9280\u884c\u3084\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u30d0\u30fc\u30bc\u30ebIII\u57fa\u6e96\u306b\u57fa\u3065\u304f\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u7fa9\u52d9\u5316\u306b\u3088\u308a\u3001\u624b\u6570\u6599\u306e\u4e0a\u6607\u306b\u3082\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u900f\u660e\u6027\u306f\u30012026\u5e74\u306b\u4fe1\u7528\u683c\u4ed8\u3051\u3068\u9867\u5ba2\u306e\u4fe1\u983c\u3092\u7dad\u6301\u3059\u308b\u4e0a\u3067\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\"><\/span><b>\u56fd\u6709\u4f01\u696d\u304a\u3088\u3073\u4e88\u7b97\u4f7f\u7528\u6a5f\u95a2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u5834\u5408\u3001\u76e3\u67fb\u8cbb\u7528\u306f <\/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;\"> 2026 \u5e74\u306f\u627f\u8a8d\u3055\u308c\u305f\u4e88\u7b97\u898b\u7a4d\u3082\u308a\u306b\u5f93\u3063\u3066\u53b3\u5bc6\u306b\u7ba1\u7406\u3055\u308c\u3001\u5dde\u76e3\u67fb\u5c40\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u306a\u304c\u3089\u7bc0\u7d04\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u5831\u916c\uff1a2026\u5e74\u5ea6\u53c2\u8003\u4fa1\u683c\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4873\" aria-describedby=\"caption-attachment-4873\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4873\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4873\" class=\"wp-caption-text\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u5831\u916c - 2026\u5e74\u5ea6\u53c2\u8003\u4fa1\u683c\u8868<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u306b\u304a\u3051\u308b2026\u5e74\u306e\u6599\u91d1\u4e88\u6e2c\u8868\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u6599\u91d1\u306f\u3001\u30a4\u30f3\u30d5\u30ec\u3068\u66f8\u985e\u54c1\u8cea\u306b\u5bfe\u3059\u308b\u53b3\u683c\u5316\u306e\u8981\u6c42\u3092\u8003\u616e\u306b\u5165\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\"><\/span><b>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u6599\u91d1\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u67d4\u8edf\u306a\u30b5\u30fc\u30d3\u30b9 \u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u9078\u629e\u3057\u3066\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u6700\u9069\u5316\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u6599\u91d1\u8868\u306e\u6982\u8981<\/strong><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>2026\u5e74\u306e\u53ce\u76ca<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u7dcf\u8cc7\u7523<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u53c2\u8003\u6599\u91d1\uff08VND\uff09<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">250\u5104\u4ee5\u4e0b<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">200\u5104\u4ee5\u4e0b<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">18.000.000 &#8211; 28.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">250\u5104\uff5e600\u5104<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">200\u5104\uff5e500\u5104<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">28.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">600\u5104\uff5e1200\u5104<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">500\u5104\uff5e1000\u5104<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 85.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">1200\u5104\uff5e3000\u5104<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">1000\u5104\uff5e2500\u5104<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">85.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u6599\u91d1\u306f\u3001\u50b5\u52d9\u78ba\u8a8d\u624b\u7d9a\u304d\u30842026\u5e74\u5ea6\u672b\u68da\u5378\u76e3\u67fb\u306e\u7acb\u4f1a\u3044\u306a\u3069\u3092\u542b\u3080\u6a19\u6e96\u8ca1\u52d9\u5831\u544a\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u304a\u898b\u7a4d\u308a\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u304a\u3088\u3073\u5927\u898f\u6a21\u4f01\u696d\u5411\u3051\u6599\u91d1\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u5f93\u3063\u3066\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308bFDI\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306f\u3001VAS\u306e\u6a19\u6e96\u6599\u91d1\u8868\u3068\u6bd4\u8f03\u3057\u306630\uff5e60%\u306e\u7bc4\u56f2\u3067\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u82e5\u5e72\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u8cc7\u683c\u306e\u3042\u308b IFRS \u5c0e\u5165\u4f1a\u793e\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u306e\u30ec\u30dd\u30fc\u30c8\u5909\u63db\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3067\u304d\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u95a2\u9023\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u6599\u91d1\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4874\" aria-describedby=\"caption-attachment-4874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4874\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed 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\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4874\" class=\"wp-caption-text\">\u95a2\u9023\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u6599\u91d1\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u30c7\u30fc\u30bf\u99c6\u52d5\u578b\u76e3\u67fb\u3078\u306e\u79fb\u884c\u306b\u3088\u308a\u3001\u30d7\u30ed\u30bb\u30b9\u306f\u8fc5\u901f\u5316\u3055\u308c\u307e\u3059\u304c\u3001\u4f01\u696d\u306f\u30c7\u30b8\u30bf\u30eb \u30c7\u30fc\u30bf\u3092\u5341\u5206\u306b\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_khao_sat_he_thong_so\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u30b7\u30b9\u30c6\u30e0\u8abf\u67fb\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u9593\u63a5\u7684\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u4f01\u696d\u306e2026\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u304c\u6a19\u6e96\u5316\u3055\u308c\u305f\u5f62\u5f0f\u3067\u62bd\u51fa\u3055\u308c\u305f\u5834\u5408\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u30c7\u30fc\u30bf\u5165\u529b\u6642\u9593\u304c\u77ed\u7e2e\u3055\u308c\u308b\u305f\u3081\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u304c\u5272\u5f15\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u521d\u982d\u307e\u3067\u306b\u5b8c\u5168\u306a\u96fb\u5b50\u6587\u66f8\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u3001\u6709\u5229\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u4ea4\u6e09\u3059\u308b\u6700\u5584\u306e\u65b9\u6cd5\u3067\u3059\u3002MAN\u306f\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u6587\u66f8\u6574\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u304a\u5ba2\u69d8\u306b\u3044\u3064\u3067\u3082\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_chung_tai_hien_truong\"><\/span><b>\u73fe\u5730\u691c\u8a3c\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6280\u8853\u306e\u9032\u6b69\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u5730\u5728\u5eab\u78ba\u8a8d\u306f\u4f9d\u7136\u3068\u3057\u3066\u5fc5\u9808\u3067\u3059\u30022026\u5e74\u307e\u3067\u306b\u3001\u76e3\u67fb\u4f1a\u793e\u306f\u5728\u5eab\u78ba\u8a8d\u306e\u7cbe\u5ea6\u5411\u4e0a\u306e\u305f\u3081\u3001\u30c9\u30ed\u30fc\u30f3\u3084\u30d0\u30fc\u30b3\u30fc\u30c9\u306e\u4f7f\u7528\u3092\u5c0e\u5165\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9060\u9694\u5730\u3084\u8907\u96d1\u306a\u5009\u5eab\u4fdd\u7ba1\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306e\u7dcf\u984d\u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u96c6\u4e2d\u7684\u306b\u696d\u52d9\u3092\u9042\u884c\u3067\u304d\u308b\u3088\u3046\u3001\u30c7\u30fc\u30bf\u3084\u8cc7\u7523\u3092\u7a4d\u6975\u7684\u306b\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_va_phat_hanh_bao_cao_so\"><\/span><b>\u30c7\u30b8\u30bf\u30eb\u30ec\u30dd\u30fc\u30c8\u3092\u5b8c\u6210\u3055\u305b\u3066\u516c\u958b\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\u3068\u8a3c\u5238\u59d4\u54e1\u4f1a\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u76f4\u63a5\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u5f62\u5f0f\u3067\u767a\u884c\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308a\u3001\u5f93\u6765\u306e\u7d19\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u306b\u6bd4\u3079\u3066\u5f85\u3061\u6642\u9593\u304c\u5927\u5e45\u306b\u77ed\u7e2e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\"><\/span><b>\u4f01\u696d\u306f\u306a\u305c\u904e\u5ea6\u306b\u5b89\u3044\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u9078\u629e\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u300c\u91cd\u5927\u306a\u865a\u507d\u8a18\u8f09\u300d\u306e\u30ea\u30b9\u30af\u306f\u3001\u4f01\u696d\u306b\u8cb4\u91cd\u306a\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u306e\u640d\u5931\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5b89\u4fa1\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306f\u3001\u54c1\u8cea\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u6b20\u5982\u3092\u793a\u3059\u5146\u5019\u3068\u306a\u308b\u5834\u5408\u304c\u591a\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_cong_nghe_va_bao_mat\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u304b\u3089\u306e\u30ea\u30b9\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f4e\u30b3\u30b9\u30c8\u306e\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u57fa\u76e4\u306b\u6295\u8cc7\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u30022026\u5e74\u306b\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u6f0f\u6d29\u306f\u58ca\u6ec5\u7684\u306a\u88ab\u5bb3\u3092\u3082\u305f\u3089\u3059\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306e\u4e00\u90e8\u306f\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u6a5f\u5bc6\u4fdd\u6301\u306e\u305f\u3081\u306e\u8cbb\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\"><\/span><b>2026\u5e74\u306b\u306f\u8a73\u7d30\u306a\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u4e0d\u8db3\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u65bd\u884c\u3055\u308c\u308b\u65b0\u3057\u3044\u7a0e\u5236\u306b\u306f\u3001\u6df1\u3044\u7406\u89e3\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f4e\u4fa1\u683c\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001\u5831\u544a\u66f8\u3078\u306e\u7f72\u540d\u306e\u307f\u306b\u6ce8\u529b\u3057\u3001\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u6a5f\u80fd\u3092\u8efd\u8996\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u4f01\u696d\u306f\u5b9a\u671f\u76e3\u67fb\u6642\u306b\u7a0e\u91d1\u6ede\u7d0d\u306e\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_xep_hang_tin_nhiem\"><\/span><b>\u4fe1\u7528\u683c\u4ed8\u3051\u3078\u306e\u5f71\u97ff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u9280\u884c\u3084\u91d1\u878d\u6a5f\u95a2\u306f\u5831\u544a\u66f8\u306b\u7f72\u540d\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u306e\u4fe1\u983c\u6027\u3092\u7cbe\u67fb\u3057\u3001\u8a55\u4fa1\u3059\u308b\u3088\u3046\u306b\u306a\u308b\u3002\u76e3\u67fb\u6cd5\u4eba\u304c\u300c\u8b66\u544a\u300d\u30ea\u30b9\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5831\u544a\u66f8\u306e\u5185\u5bb9\u304c\u5b8c\u74a7\u3067\u3042\u3063\u3066\u3082\u7591\u5ff5\u3092\u62b1\u304b\u308c\u3001\u8cc7\u91d1\u306e\u51fa\u3057\u5165\u308c\u304c\u56f0\u96e3\u306b\u306a\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\"><\/span><b>2026\u5e74\u306b\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u6700\u9069\u5316\u3059\u308b\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4870\" aria-describedby=\"caption-attachment-4870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4870\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg\" alt=\"C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4870\" class=\"wp-caption-text\">2026\u5e74\u306b\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u6700\u9069\u5316\u3059\u308b\u65b9\u6cd5<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u6700\u3082\u5408\u7406\u7684\u306a\u6599\u91d1\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u300c\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u304b\u3089\u300c\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u300d\u3078\u3068\u8ee2\u63db\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_toan_dien_he_thong_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5b8c\u5168\u306a\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30c7\u30fc\u30bf\u304c\u900f\u660e\u5316\u3055\u308c\u3001\u5bb9\u6613\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u76e3\u67fb\u4eba\u306f\u8a73\u7d30\u306a\u30c6\u30b9\u30c8\u624b\u7d9a\u304d\u306b\u8cbb\u3084\u3059\u6642\u9593\u3092\u77ed\u7e2e\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u30012026\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u524a\u6e1b\u3059\u308b\u305f\u3081\u306e\u6700\u3082\u6301\u7d9a\u53ef\u80fd\u306a\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Len_ke_hoach_kiem_toan_tu_som\"><\/span><b>\u76e3\u67fb\u3092\u65e9\u3081\u306b\u8a08\u753b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u76e3\u67fb\u4eba\u3092\u898b\u3064\u3051\u308b\u306e\u306b 2027 \u5e74\u7b2c 1 \u56db\u534a\u671f\u307e\u3067\u5f85\u305f\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u65e9\u671f\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u5bfe\u3057\u3066\u56fa\u5b9a\u6599\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5e02\u5834\u306e\u9700\u8981\u304c\u6025\u5897\u3059\u308b\u30d4\u30fc\u30af\u671f\u9593\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_ke_toan_chuyen_nghiep\"><\/span><b>\u4f1a\u8a08\u5c02\u9580\u4eba\u6750\u306e\u80b2\u6210<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u304c\u3001\u76e3\u67fb\u4eba\u304b\u3089\u306e\u8cea\u554f\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002\u793e\u5185\u30c1\u30fc\u30e0\u306e\u5c02\u9580\u6027\u306f\u76e3\u67fb\u4eba\u306e\u52b4\u50cd\u6642\u9593\u3092\u76f4\u63a5\u7684\u306b\u524a\u6e1b\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u5b9f\u8cea\u7684\u306a\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u4fc2\u308b\u7f70\u5247\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30fb\u76e3\u67fb\u5206\u91ce\u306b\u304a\u3051\u308b\u7f70\u5247\u306f\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3078\u306e\u6295\u8cc7\u304c\u5341\u5206\u306b\u4fa1\u5024\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u6700\u65b0\u306e\u7f70\u5247\u6c34\u6e96\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u307e\u3067\u306b\u3001\u7fa9\u52d9\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u91d1\u306f5,000\u4e07\uff5e1\u5104\u30c9\u30f3\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u4e88\u6e2c\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u900f\u660e\u6027\u8981\u4ef6\u3092\u7e70\u308a\u8fd4\u3057\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u4e00\u6642\u7684\u306a\u4e8b\u696d\u505c\u6b62\u306e\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3057\u3066\u9069\u5207\u306a\u76e3\u67fb\u8cbb\u7528\u3092\u652f\u6255\u3046\u3053\u3068\u306f\u30012026 \u5e74\u306b\u4e0d\u5fc5\u8981\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u304b\u3089\u4f1a\u793e\u306e\u8a55\u5224\u3068\u8ca1\u52d9\u3092\u4fdd\u8a3c\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff1a2026\u5e74\u306b\u5411\u3051\u305f\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3078\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u9069\u7528\u306e\u5148\u99c6\u8005\u3067\u3042\u308a\u30012026\u5e74\u306b\u6700\u9069\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u3092\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u3092\u8a87\u308a\u306b\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u79c1\u305f\u3061\u306f\u5358\u306b\u6570\u5b57\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5b89\u5168\u306a\u8ca1\u52d9\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\u306f\u3001\u5e45\u5e83\u3044\u5c02\u9580\u5bb6\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u99c6\u4f7f\u3057\u3001\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u306b\u9069\u3057\u305f\u6599\u91d1\u3067\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u8aac\u660e\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u30c7\u30b8\u30bf\u30eb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u306a\u3069\u3001\u4f01\u696d\u3068\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3082\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u6599\u91d1\u306e\u7279\u5225\u898b\u7a4d\u3082\u308a\u3068\u5305\u62ec\u7684\u306a\u8ca1\u52d9\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u53d7\u3051\u53d6\u308b\u306b\u306f\u3001\u4eca\u3059\u3050 MAN \u2013 Master Accountant Network \u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\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;\">2026\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306f\u3001\u5358\u306a\u308b\u8cbb\u7528\u3067\u306f\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u898f\u5236\u5f53\u5c40\u306b\u3068\u3063\u3066\u4f01\u696d\u306e\u5a01\u4fe1\u3068\u900f\u660e\u6027\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u9069\u5207\u306a\u8cbb\u7528\u6c34\u6e96\u3068\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u81ea\u4fe1\u3092\u6301\u3063\u3066\u7a0e\u52d9\u76e3\u67fb\u3092\u30af\u30ea\u30a2\u3057\u3001\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u8a08\u753b\u306b\u3082\u5099\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5fb9\u5e95\u7684\u306b\u76e3\u67fb\u3055\u308c\u305f2026\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u7684\u306a\u767a\u5c55\u3092\u5b88\u308b\u8cb4\u91cd\u306a\u8cc7\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306f\u30012026\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u6700\u3082\u516c\u6b63\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u76e3\u67fb\u5831\u916c\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002\u8c4a\u5bcc\u306a\u5c02\u9580\u7684\u7d4c\u9a13\u3068\u6700\u5148\u7aef\u306e\u76e3\u67fb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u5e38\u306b\u304a\u5ba2\u69d8\u306e\u5229\u76ca\u3092\u6700\u512a\u5148\u306b\u8003\u3048\u3066\u3044\u307e\u3059\u30022026\u5e74\u5ea6\u306e\u9032\u6357\u3092\u8ca1\u52d9\u30ea\u30b9\u30af\u306b\u963b\u307e\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4eca\u3059\u3050MAN\u306b\u3054\u9023\u7d61\u3044\u305f\u3060\u304d\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u958b\u59cb\u3057\u3001\u6700\u3082\u5b9f\u8df5\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><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><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><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\"><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<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>2026\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\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=\"Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\"><\/span>2026\u5e74\u306e\u76e3\u67fb\u6599\u91d1\u306f\u524d\u5e74\u306b\u6bd4\u3079\u3066\u5897\u52a0\u3057\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\u512a\u79c0\u306a\u4eba\u6750\u306e\u78ba\u4fdd\u3084\u76e3\u67fb\u6280\u8853\u3078\u306e\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u4e0a\u6607\u306b\u3088\u308a\u30015\uff5e10%\u7a0b\u5ea6\u306e\u5fae\u5897\u304c\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u9032\u3093\u3067\u3044\u308b\u4f01\u696d\u306f\u3001\u3088\u308a\u5b89\u5b9a\u3057\u305f\u624b\u6570\u6599\u3092\u4eab\u53d7\u3067\u304d\u308b\u3067\u3057\u3087\u3046\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=\"Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\"><\/span>\u76e3\u67fb\u8cbb\u7528\u306f\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\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\u306f\u3044\u3001\u305d\u306e\u901a\u308a\u3067\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u8cbb\u7528\u306f\u3001\u5408\u7406\u7684\u306a\u7d4c\u55b6\u7ba1\u7406\u8cbb\u3067\u3042\u308a\u3001\u73fe\u884c\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u3068\u306a\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=\"Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\"><\/span>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u5831\u916c\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\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\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u5831\u916c\u306f\u30012026\u5e74\u5ea6\u304b\u3089\u5b50\u4f1a\u793e\u6570\u3084\u9023\u7d50\u4f1a\u793e\u9593\u53d6\u5f15\u306e\u9664\u5916\u9805\u76ee\u306e\u8907\u96d1\u6027\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u3055\u308c\u308b\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u00ed ki\u1ec3m to\u00e1n 2026 c\u00f3 t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1 b\u00e1o c\u00f3 s\u1ef1 t\u0103ng nh\u1eb9 kho\u1ea3ng 5-10% do chi ph\u00ed nh\u00e2n s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng cao 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Theo l\u1ed9 tr\u00ecnh c\u1eadp nh\u1eadt c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean quy m\u00f4 m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf th\u1eaft ch\u1eb7t ki\u1ec3m tra v\u00e0 \u00e1p d\u1ee5ng m\u1ea1nh m\u1ebd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ph\u00ed ki\u1ec3m [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4869","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=4869"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4869\/revisions"}],"predecessor-version":[{"id":4875,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4869\/revisions\/4875"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4872"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}