{"id":5329,"date":"2026-03-17T01:07:31","date_gmt":"2026-03-17T08:07:31","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5329"},"modified":"2026-03-17T01:07:31","modified_gmt":"2026-03-17T08:07:31","slug":"thue-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/","title":{"rendered":"\u4f01\u696d\u5411\u3051\u306b\u5185\u90e8\u76e3\u67fb\u54e1\u3092\u96c7\u7528\u3059\u308b\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u96c7\u7528\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u6d41\u884c\u3067\u306f\u306a\u304f\u3001\u898f\u5236\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u591a\u304f\u306e\u696d\u7a2e\u306b\u3068\u3063\u3066\u5fc5\u9808\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\u5f37\u56fa\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u7de0\u5f79\u4f1a\u3068\u7d4c\u55b6\u9663\u306f\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u5909\u52d5\u306e\u6fc0\u3057\u3044\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u7d44\u7e54\u306e\u8cc7\u7523\u3068\u8a55\u5224\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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>\u4f01\u696d\u304c\u5185\u90e8\u76e3\u67fb\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u5834\u5408\u306e\u3001\u969b\u7acb\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Toi_uu_hoa_chi_phi_van_hanh_bo_may\" >\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\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\/thue-kiem-toan-noi-bo\/#Tiep_can_phuong_phap_kiem_toan_hien_dai_va_cong_nghe_cao\" >\u6700\u65b0\u306e\u76e3\u67fb\u624b\u6cd5\u3068\u5148\u9032\u6280\u8853\u3092\u63a1\u7528\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" 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class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Cac_thach_thuc_thuong_gap_va_giai_phap_khac_phuc_khi_thue_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u3092\u63a1\u7528\u3059\u308b\u969b\u306e\u4e00\u822c\u7684\u306a\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Dam_bao_tinh_bao_mat_thong_tin_tuyet_doi\" >\u7d76\u5bfe\u7684\u306a\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Xay_dung_van_hoa_tuan_thu_va_kiem_soat\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u7d71\u5236\u306e\u6587\u5316\u3092\u69cb\u7bc9\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Chi_phi_thue_kiem_toan_noi_bo_duoc_tinh_toan_dua_tren_co_so_nao\" >\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u306e\u8cbb\u7528\u3092\u7b97\u51fa\u3059\u308b\u969b\u306e\u57fa\u6e96\u306f\u4f55\u3067\u3059\u304b\uff1f<\/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\/thue-kiem-toan-noi-bo\/#Bao_cao_kiem_toan_noi_bo_co_gia_tri_thay_the_bao_cao_kiem_toan_doc_lap_hang_nam_khong\" >\u5185\u90e8\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5e74\u6b21\u306e\u72ec\u7acb\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4ee3\u308f\u308a\u306b\u306a\u308a\u5f97\u308b\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Thue_dich_vu_ben_ngoai_co_lam_mat_di_tinh_chu_dong_cua_doanh_nghiep_khong\" >\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u4f01\u696d\u306e\u81ea\u5f8b\u6027\u3092\u640d\u306a\u3046\u306e\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-noi-bo\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_noi_bo_thuong_keo_dai_bao_lau\" >\u5185\u90e8\u76e3\u67fb\u306b\u306f\u901a\u5e38\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_thue_kiem_toan_noi_bo_trong_boi_canh_hien_nay\"><\/span><b>\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5332\" aria-describedby=\"caption-attachment-5332\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5332\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-thue-kiem-toan-noi-bo-trong-boi-canh-hien-nay.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c thu\u00ea ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-thue-kiem-toan-noi-bo-trong-boi-canh-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-thue-kiem-toan-noi-bo-trong-boi-canh-hien-nay-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-thue-kiem-toan-noi-bo-trong-boi-canh-hien-nay-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-thue-kiem-toan-noi-bo-trong-boi-canh-hien-nay-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-thue-kiem-toan-noi-bo-trong-boi-canh-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5332\" class=\"wp-caption-text\">\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4eca\u65e5\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u53d6\u5f15\u306f\u304b\u3064\u3066\u306a\u3044\u307b\u3069\u8907\u96d1\u5316\u3057\u3066\u304a\u308a\u3001\u9ad8\u5ea6\u306a\u8cc7\u683c\u3092\u6301\u3064\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7dbf\u5bc6\u306a\u76e3\u8996\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4e2d\u6838\u4e8b\u696d\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u306a\u304c\u3089\u3001\u8ca1\u52d9\u304a\u3088\u3073\u696d\u52d9\u6d3b\u52d5\u304c\u3059\u3079\u3066\u306e\u6cd5\u7684\u898f\u5236\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u73fe <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-8-2021-TT-BTC-chuan-muc-kiem-toan-noi-bo-Viet-Nam-428959.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 8\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u30d9\u30c8\u30ca\u30e0\u306e\u5185\u90e8\u76e3\u67fb\u57fa\u6e96\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u3053\u306e\u6d3b\u52d5\u306e\u305f\u3081\u306e\u5f37\u56fa\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u69cb\u7bc9\u3057\u307e\u3057\u305f\u3002\u4e0a\u5834\u4f01\u696d\u3001\u56fd\u6709\u4f01\u696d\u3001\u307e\u305f\u306f\u91d1\u878d\u6a5f\u95a2\u306f\u73fe\u5728\u3001\u60c5\u5831\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3088\u3046\u5927\u304d\u306a\u5727\u529b\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u305d\u306e\u305f\u3081\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u30b3\u30b9\u30c8\u3068\u5c02\u9580\u6027\u306e\u4e21\u65b9\u306e\u89b3\u70b9\u304b\u3089\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dieu_chinh_hoat_dong_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u6d3b\u52d5\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u4f01\u696d\u5185\u90e8\u306e\u76e3\u67fb\u6d3b\u52d5\u306f\u53b3\u683c\u306a\u6cd5\u7684\u898f\u5236\u4f53\u7cfb\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u516c\u7684\u8cc7\u91d1\u304a\u3088\u3073\u4f01\u696d\u8cc7\u7523\u306e\u7ba1\u7406\u306b\u304a\u3051\u308b\u90e8\u9580\u8cac\u4efb\u8005\u306e\u8cac\u4efb\u611f\u3092\u9ad8\u3081\u3001\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u304c\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306e\u6982\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u696d\u304c\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td><b>\u4e3b\u8981\u306a\u95a2\u9023\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5 2015<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5185\u90e8\u691c\u67fb\u3001\u7ba1\u7406\u3001\u304a\u3088\u3073\u5404\u90e8\u7f72\u306e\u8cac\u4efb\u306b\u95a2\u3059\u308b\u4e00\u822c\u898f\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u7d44\u7e54\u304a\u3088\u3073\u5185\u90e8\u76e3\u67fb\u306e\u624b\u9806\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56de\u89a766\/2020\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5dde\u6a5f\u95a2\u304a\u3088\u3073\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u6a5f\u95a2\u306b\u9069\u7528\u3055\u308c\u308b\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3059\u308b\u30e2\u30c7\u30eb\u898f\u5247\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56de\u89a7 8\/2021\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u57fa\u6e9610\u9805\u76ee\u3068\u8077\u696d\u502b\u7406\u539f\u5247\u304c\u767a\u8868\u3055\u308c\u305f\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_thiet_lap_he_thong_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7d44\u7e54<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP\u306e\u7b2c10\u6761\u306b\u3088\u308c\u3070\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005\u304c\u3053\u308c\u3092\u4fdd\u6709\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bo-phan-kiem-toan-noi-bo\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u90e8\u9580<\/span><\/a><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u7279\u5b9a\u306e\u7a2e\u985e\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u3053\u308c\u306f\u5207\u308a\u96e2\u305b\u306a\u3044\u8ab2\u984c\u3067\u3042\u308b\u3002\u7279\u306b\u3001\u682a\u5f0f\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u682a\u4e3b\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u76e3\u8996\u624b\u9806\u3092\u5b8c\u5168\u306b\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u4e0a\u3001 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\"> \u5b9a\u6b3e\u8cc7\u672c\u91d1\u304c50%\u3092\u8d85\u3048\u308b\u7d44\u7e54\u3082\u3001\u7fa9\u52d9\u7684\u306a\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u72ec\u7acb\u3057\u305f\u90e8\u9580\u304b\u3089\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u7d44\u7e54\u306f\u73fe\u5834\u306e\u62c5\u5f53\u8005\u306e\u7814\u4fee\u306b\u6642\u9593\u3092\u304b\u3051\u3059\u304e\u308b\u3053\u3068\u306a\u304f\u3001\u5dde\u306e\u7ba1\u7406\u6a5f\u95a2\u306e\u8981\u4ef6\u3092\u8fc5\u901f\u306b\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_doanh_nghiep_lua_chon_thue_kiem_toan_noi_bo_ngoai\"><\/span><b>\u4f01\u696d\u304c\u5185\u90e8\u76e3\u67fb\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u5834\u5408\u306e\u3001\u969b\u7acb\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5330\" aria-describedby=\"caption-attachment-5330\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5330\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-doanh-nghiep-lua-chon-thue-kiem-toan-noi-bo-ngoai.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn thu\u00ea ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-doanh-nghiep-lua-chon-thue-kiem-toan-noi-bo-ngoai.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-doanh-nghiep-lua-chon-thue-kiem-toan-noi-bo-ngoai-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-doanh-nghiep-lua-chon-thue-kiem-toan-noi-bo-ngoai-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-doanh-nghiep-lua-chon-thue-kiem-toan-noi-bo-ngoai-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-doanh-nghiep-lua-chon-thue-kiem-toan-noi-bo-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5330\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u5185\u90e8\u76e3\u67fb\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u5834\u5408\u306e\u3001\u969b\u7acb\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u793e\u5185\u30c1\u30fc\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u304b\u5916\u90e8\u59d4\u8a17\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u969b\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u65b9\u304c\u9577\u671f\u7684\u306b\u898b\u3066\u8cbb\u7528\u5bfe\u52b9\u679c\u304c\u9ad8\u3044\u3053\u3068\u306b\u6c17\u3065\u304d\u307e\u3059\u3002\u5c02\u9580\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u306b\u6240\u5c5e\u3059\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30c1\u30fc\u30e0\u306f\u3001\u88fd\u9020\u696d\u3084\u30b5\u30fc\u30d3\u30b9\u696d\u304b\u3089\u8f38\u51fa\u5165\u696d\u307e\u3067\u3001\u5e45\u5e83\u3044\u696d\u754c\u3067\u591a\u69d8\u306a\u7d4c\u9a13\u3092\u6709\u3057\u3066\u3044\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba2\u89b3\u6027\u306f\u76e3\u67fb\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3059\u3002\u793e\u5185\u5f93\u696d\u54e1\u306f\u793e\u5185\u306e\u4eba\u9593\u95a2\u4fc2\u3084\u4e0a\u53f8\u304b\u3089\u306e\u5727\u529b\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5916\u90e8\u59d4\u8a17\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u8ca1\u52d9\u304a\u3088\u3073\u696d\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6b20\u9665\u306b\u3064\u3044\u3066\u3001\u6b63\u76f4\u304b\u3064\u7387\u76f4\u306a\u8a55\u4fa1\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chi_phi_van_hanh_bo_may\"><\/span><b>\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cea\u306e\u9ad8\u3044\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u306b\u306f\u3001\u901a\u5e38\u3001\u7d66\u4e0e\u3001\u4fdd\u967a\u3001\u4f5c\u696d\u30b9\u30da\u30fc\u30b9\u3001\u5b9a\u671f\u7684\u306a\u7814\u4fee\u3084\u77e5\u8b58\u306e\u66f4\u65b0\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u54e1\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u56fa\u5b9a\u8cbb\u304c\u5909\u52d5\u8cbb\u306b\u5909\u308f\u308a\u3001\u4f01\u696d\u306f\u5b9f\u969b\u306b\u5b9f\u65bd\u3055\u308c\u305f\u696d\u52d9\u306b\u5bfe\u3057\u3066\u306e\u307f\u8cbb\u7528\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5206\u6790\u306b\u3088\u308b\u3068\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u30b3\u30b9\u30c8\u306f\u3001\u672c\u683c\u7684\u306a\u90e8\u9580\u3092\u904b\u55b6\u3059\u308b\u5834\u5408\u3068\u6bd4\u3079\u3066\u901a\u5e38\u7d0430%\u4f4e\u3044\u3002\u3053\u308c\u306f\u3001\u4e8b\u696d\u898f\u6a21\u3092\u62e1\u5927\u3057\u3064\u3064\u54c1\u8cea\u7ba1\u7406\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u4e88\u7b97\u7ba1\u7406\u3092\u5f37\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4e2d\u5805\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\u3060\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tiep_can_phuong_phap_kiem_toan_hien_dai_va_cong_nghe_cao\"><\/span><b>\u6700\u65b0\u306e\u76e3\u67fb\u624b\u6cd5\u3068\u5148\u9032\u6280\u8853\u3092\u63a1\u7528\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4f01\u696d\u306f\u3001\u76e3\u67fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u5206\u6790\u306b\u7d99\u7d9a\u7684\u306b\u591a\u984d\u306e\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u5185\u90e8\u76e3\u67fb\u54e1\u3092\u96c7\u7528\u3059\u308b\u969b\u3001\u3053\u308c\u3089\u306e\u6280\u8853\u3092\u6d3b\u7528\u3057\u3066\u7570\u5e38\u306a\u53d6\u5f15\u3092\u81ea\u52d5\u7684\u304b\u3064\u6b63\u78ba\u306b\u691c\u51fa\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3092\u5f53\u7136\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u4e8b\u4f8b\u304b\u3089\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u6d3b\u7528\u306b\u3088\u3063\u3066\u6587\u66f8\u30ec\u30d3\u30e5\u30fc\u6642\u9593\u3092\u6700\u5927601\u6642\u9593\u77ed\u7e2e\u3067\u304d\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u6700\u65b0\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u751f\u6210\u3055\u308c\u308b\u30ec\u30dd\u30fc\u30c8\u306f\u4fe1\u983c\u6027\u304c\u9ad8\u304f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u3092\u3088\u308a\u52b9\u679c\u7684\u306b\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_thue_kiem_toan_noi_bo_chuan_quoc_te\"><\/span><b>\u5916\u90e8\u59d4\u8a17\u306b\u3088\u308b\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u5c0e\u5165\u306b\u95a2\u3059\u308b\u56fd\u969b\u6a19\u6e96\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5331\" aria-describedby=\"caption-attachment-5331\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5331\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-thue-kiem-toan-noi-bo-chuan-quoc-te.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 thu\u00ea ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-thue-kiem-toan-noi-bo-chuan-quoc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-thue-kiem-toan-noi-bo-chuan-quoc-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-thue-kiem-toan-noi-bo-chuan-quoc-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-thue-kiem-toan-noi-bo-chuan-quoc-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-dich-vu-thue-kiem-toan-noi-bo-chuan-quoc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5331\" class=\"wp-caption-text\">\u5916\u90e8\u59d4\u8a17\u306b\u3088\u308b\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u5c0e\u5165\u306b\u95a2\u3059\u308b\u56fd\u969b\u6a19\u6e96\u624b\u9806\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u54c1\u8cea\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u8a08\u753b\u6bb5\u968e\u304b\u3089\u76e3\u67fb\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u306b\u81f3\u308b\u307e\u3067\u3001\u3059\u3079\u3066\u306e\u624b\u9806\u3092\u53b3\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8a55\u5224\u306e\u826f\u3044\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306e\u4f9d\u983c\u3092\u53d7\u3051\u308b\u3068\u3001\u307e\u305a\u9867\u5ba2\u306e\u4e8b\u696d\u7279\u6027\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u73fe\u5730\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u76e3\u67fb\u5c02\u9580\u5bb6\u304c\u901a\u5e38\u5f93\u3046\u6a19\u6e96\u7684\u306a5\u6bb5\u968e\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e74\u9593\u76e3\u67fb\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e3b\u8981\u306a\u30ea\u30b9\u30af\u9818\u57df\u3092\u7279\u5b9a\u3057\u3001\u5b9f\u65bd\u306b\u5fc5\u8981\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u5272\u308a\u5f53\u3066\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e88\u5099\u8abf\u67fb\u304a\u3088\u3073\u8a55\u4fa1\uff1a<\/b><span style=\"font-weight: 400;\"> \u73fe\u5728\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3068\u5b9f\u969b\u306e\u904b\u7528\u624b\u9806\u3092\u7406\u89e3\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u73fe\u5730\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b:<\/b><span style=\"font-weight: 400;\"> \u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u3001\u95a2\u4fc2\u8005\u3078\u306e\u805e\u304d\u53d6\u308a\u8abf\u67fb\u3092\u884c\u3044\u3001\u7ba1\u7406\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> \u8abf\u67fb\u7d50\u679c\u3092\u7dcf\u5408\u7684\u306b\u5206\u6790\u3057\u3001\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3057\u305f\u4e0a\u3067\u3001\u5177\u4f53\u7684\u306a\u6539\u5584\u7b56\u3092\u63d0\u6848\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u52e7\u544a\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u76e3\u8996\u3059\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> \u30e6\u30cb\u30c3\u30c8\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306b\u5f93\u3063\u3066\u3001\u3059\u3079\u3066\u306e\u8106\u5f31\u6027\u304c\u5fb9\u5e95\u7684\u306b\u5bfe\u51e6\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_trong_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u8a55\u4fa1\u306f\u3001\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306f\u3001\u30ea\u30b9\u30af\u3092\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3001\u304a\u3088\u3073\u696d\u52d9\u30ea\u30b9\u30af\u306b\u5206\u985e\u3057\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u30ea\u30b9\u30af\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u4e8b\u696d\u76ee\u6a19\u5168\u4f53\u3078\u306e\u5f71\u97ff\u5ea6\u5408\u3044\u306b\u5fdc\u3058\u3066\u3001\u7570\u306a\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u76e3\u67fb\u983b\u5ea6\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u5206\u985e\u304a\u3088\u3073\u7ba1\u7406\u65b9\u6cd5\u3092\u793a\u3057\u3066\u3044\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>\u5185\u90e8\u76e3\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><b>\u30ea\u30b9\u30af\u306e\u7a2e\u985e<\/b><\/td>\n<td style=\"text-align: center; width: 37.0741%;\"><b>\u8a73\u7d30\u306a\u8aac\u660e<\/b><\/td>\n<td style=\"text-align: center; width: 45.5912%;\"><b>\u52e7\u544a\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center; width: 37.0741%;\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09\u3001\u4fdd\u967a\u3001\u52b4\u50cd\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5236\u9055\u53cd\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.5912%;\"><span style=\"font-weight: 400;\">\u65b9\u91dd\u3092\u66f4\u65b0\u3057\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u518d\u6559\u80b2\u3057\u3001\u5b9a\u671f\u7684\u306a\u8a18\u9332\u306e\u898b\u76f4\u3057\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center; width: 37.0741%;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u306e\u8aa4\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u640d\u5931\u3001\u904e\u5270\u306a\u4e0d\u826f\u50b5\u6a29\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.5912%;\"><span style=\"font-weight: 400;\">\u968e\u5c64\u7684\u306a\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3092\u5f37\u5316\u3057\u3001\u5b9a\u671f\u7684\u306a\u50b5\u52d9\u7167\u5408\u3092\u5b9f\u65bd\u3057\u3001\u8cc7\u7523\u68da\u5378\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\u904b\u7528\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center; width: 37.0741%;\"><span style=\"font-weight: 400;\">\u751f\u7523\u306e\u4e2d\u65ad\u3001IT\u30b7\u30b9\u30c6\u30e0\u306e\u969c\u5bb3\u3001\u305d\u3057\u3066\u8cc7\u6750\u306e\u7121\u99c4\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 45.5912%;\"><span style=\"font-weight: 400;\">\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30b7\u30b9\u30c6\u30e0\u306b\u6295\u8cc7\u3057\u3001\u6a19\u6e96\u3092\u78ba\u7acb\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_noi_bo_trong_quan_ly_thue\"><\/span><b>\u7a0e\u52d9\u884c\u653f\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3068\u7a0e\u52d9\u306e\u95a2\u4fc2\u306f\u975e\u5e38\u306b\u5bc6\u63a5\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u3001\u6700\u3082\u91cd\u8981\u306a\u76ee\u7684\u306e\u4e00\u3064\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3068\u3044\u3063\u305f\u9069\u7528\u3055\u308c\u308b\u7a0e\u6cd5\u898f\u3078\u306e\u6e96\u62e0\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306f\u4f1a\u8a08\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u7167\u5408\u3057\u3001\u4e0d\u4e00\u81f4\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f896\/2015\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u306e\u9069\u7528\u3084\u63a7\u9664\u5bfe\u8c61\u5916\u7d4c\u8cbb\u306b\u95a2\u3059\u308b\u8aa4\u308a\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u3053\u3068\u306f\u3001\u56fd\u5bb6\u691c\u67fb\u30c1\u30fc\u30e0\u304c\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u969b\u306b\u3001\u4f01\u696d\u304c\u591a\u984d\u306e\u5ef6\u6ede\u91d1\u3084\u884c\u653f\u4e0a\u306e\u7a0e\u52d9\u9055\u53cd\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_thuong_gap_va_giai_phap_khac_phuc_khi_thue_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u3092\u63a1\u7528\u3059\u308b\u969b\u306e\u4e00\u822c\u7684\u306a\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u5229\u70b9\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3055\u308c\u305f\u30b9\u30bf\u30c3\u30d5\u3068\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u9593\u306e\u9023\u643a\u306f\u3001\u4f01\u696d\u6587\u5316\u306e\u9055\u3044\u3084\u6587\u66f8\u63d0\u4f9b\u306b\u304a\u3051\u308b\u5354\u529b\u4e0d\u8db3\u306b\u3088\u3063\u3066\u963b\u5bb3\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u306b\u3001\u512a\u308c\u305f\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3092\u6301\u3064\u7d4c\u9a13\u8c4a\u5bcc\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u3076\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d4c\u55b6\u9663\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u5f79\u5272\u306f\u30b7\u30b9\u30c6\u30e0\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u5404\u90e8\u7f72\u306b\u56f0\u96e3\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u3067\u306f\u306a\u3044\u3068\u660e\u78ba\u306b\u8868\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u304c\u3042\u308c\u3070\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u5186\u6ed1\u306b\u9032\u307f\u3001\u6700\u3082\u5b9f\u8cea\u7684\u306a\u6210\u679c\u304c\u5f97\u3089\u308c\u308b\u3060\u308d\u3046\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_bao_mat_thong_tin_tuyet_doi\"><\/span><b>\u7d76\u5bfe\u7684\u306a\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u7d4c\u55b6\u8005\u304c\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u3001\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306f\u6700\u91cd\u8981\u8ab2\u984c\u306e\u4e00\u3064\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u6226\u7565\u7684\u306a\u60c5\u5831\u3084\u9867\u5ba2\u30c7\u30fc\u30bf\u304c\u6f0f\u6d29\u3059\u308b\u30ea\u30b9\u30af\u3092\u61f8\u5ff5\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u306f\u53b3\u683c\u306a\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04\uff08NDA\uff09\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u4f01\u696d\u306f\u3001\u9867\u5ba2\u30c7\u30fc\u30bf\u306e\u4fdd\u7ba1\u304a\u3088\u3073\u51e6\u7406\u306b\u304a\u3044\u3066\u5e38\u306b\u56fd\u969b\u7684\u306a\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u3068\u5951\u7d04\u5b8c\u4e86\u5f8c\u306e\u30c7\u30fc\u30bf\u524a\u9664\u306f\u3001\u9867\u5ba2\u304c\u5354\u529b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u524d\u306b\u614e\u91cd\u306b\u78ba\u8a8d\u3059\u3079\u304d\u57fa\u672c\u7684\u306a\u4e8b\u9805\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_van_hoa_tuan_thu_va_kiem_soat\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u7d71\u5236\u306e\u6587\u5316\u3092\u69cb\u7bc9\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u54e1\u3092\u96c7\u7528\u3059\u308b\u7a76\u6975\u306e\u76ee\u7684\u306f\u3001\u5358\u306b\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u306f\u3001\u81ea\u5df1\u898f\u5f8b\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6587\u5316\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c\u3059\u3079\u3066\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u516c\u5e73\u306b\u76e3\u8996\u30fb\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u7406\u89e3\u3059\u308c\u3070\u3001\u65e5\u3005\u306e\u696d\u52d9\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u611f\u304c\u9ad8\u307e\u308a\u3001\u4e0d\u6b63\u884c\u70ba\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u8aa4\u308a\u3092\u7279\u5b9a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u306e\u5f79\u5272\u3082\u679c\u305f\u3057\u3001\u5f93\u696d\u54e1\u304c\u6cd5\u7684\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u65b9\u6cd5\u3092\u6307\u5c0e\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u793e\u5185\u3067\u696d\u52d9\u3092\u884c\u3046\u4ee3\u308f\u308a\u306b\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u4ed8\u52a0\u4fa1\u5024\u3067\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;\">\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u3046\u3053\u3068\u306f\u3001\u5e02\u5834\u306e\u5909\u52d5\u3084\u7a0e\u5236\u30fb\u6cd5\u898f\u5236\u306e\u5927\u5e45\u306a\u5909\u66f4\u304b\u3089\u4f01\u696d\u3092\u5b88\u308b\u305f\u3081\u306e\u5f37\u56fa\u306a\u300c\u76fe\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u5404\u30d7\u30ed\u30bb\u30b9\u3092\u7dbf\u5bc6\u306b\u691c\u8a3c\u3057\u3001\u6f5c\u5728\u7684\u306a\u4e0d\u6b63\u3092\u7279\u5b9a\u3057\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u662f\u6b63\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u8cc7\u7523\u3092\u4fdd\u8b77\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3082\u5f37\u5316\u3057\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u3078\u306e\u6295\u8cc7\u306f\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u30d3\u30b8\u30cd\u30b9\u69cb\u7bc9\u306b\u5411\u3051\u305f\u7d4c\u55b6\u9663\u306e\u9577\u671f\u7684\u306a\u30d3\u30b8\u30e7\u30f3\u3092\u793a\u3059\u6226\u7565\u7684\u306a\u4e00\u624b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u3092\u4efb\u305b\u3089\u308c\u308b\u4fe1\u983c\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u304a\u63a2\u3057\u3067\u3057\u305f\u3089\u3001\u4eca\u3059\u3050\u5f53\u793e\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002 <\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u306e\u5206\u91ce\u3067\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308b\u5f53\u793e\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3092\u53b3\u5b88\u3057\u3001\u6700\u9ad8\u54c1\u8cea\u306e\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002MAN\u306f\u5358\u306b\u6570\u5b57\u3092\u63d0\u4f9b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u304a\u5ba2\u69d8\u306b\u5b89\u5fc3\u3068\u7e41\u6804\u3092\u3082\u305f\u3089\u3059\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u30ea\u30b9\u30af\u306b\u3088\u3063\u3066\u4e8b\u696d\u306e\u6210\u9577\u304c\u963b\u5bb3\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001MAN\u3092\u30d3\u30b8\u30cd\u30b9\u6210\u9577\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u304a\u9078\u3073\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=\"Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\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=\"Chi_phi_thue_kiem_toan_noi_bo_duoc_tinh_toan_dua_tren_co_so_nao\"><\/span>\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u306e\u8cbb\u7528\u3092\u7b97\u51fa\u3059\u308b\u969b\u306e\u57fa\u6e96\u306f\u4f55\u3067\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\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u901a\u5e38\u3001\u7dcf\u8cc7\u7523\u898f\u6a21\u3001\u53ce\u76ca\u3001\u4e8b\u696d\u62e0\u70b9\u6570\u3001\u304a\u3088\u3073\u7ba1\u7406\u5bfe\u8c61\u3068\u306a\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8907\u96d1\u3055\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306f\u901a\u5e38\u3001\u4f01\u696d\u306e\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u3092\u4e8b\u524d\u306b\u8a55\u4fa1\u3057\u305f\u4e0a\u3067\u3001\u898b\u7a4d\u3082\u308a\u3092\u63d0\u793a\u3057\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=\"Bao_cao_kiem_toan_noi_bo_co_gia_tri_thay_the_bao_cao_kiem_toan_doc_lap_hang_nam_khong\"><\/span>\u5185\u90e8\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5e74\u6b21\u306e\u72ec\u7acb\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4ee3\u308f\u308a\u306b\u306a\u308a\u5f97\u308b\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\u5185\u90e8\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u7d44\u7e54\u306e\u5185\u90e8\u7d71\u5236\u3068\u7d44\u7e54\u81ea\u8eab\u306e\u898f\u5247\u9075\u5b88\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u4e00\u65b9\u3001\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u3001\u7a0e\u52d9\u5f53\u5c40\u306a\u3069\u306e\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u6b63\u6027\u3068\u6b63\u78ba\u6027\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thue_dich_vu_ben_ngoai_co_lam_mat_di_tinh_chu_dong_cua_doanh_nghiep_khong\"><\/span>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u4f01\u696d\u306e\u81ea\u5f8b\u6027\u3092\u640d\u306a\u3046\u306e\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\u9006\u306b\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u7d4c\u55b6\u9663\u306b\u30b7\u30b9\u30c6\u30e0\u306b\u5bfe\u3059\u308b\u3088\u308a\u5ba2\u89b3\u7684\u3067\u72ec\u7acb\u3057\u305f\u8996\u70b9\u3092\u3082\u305f\u3089\u3057\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u3050\u305f\u3081\u306e\u3001\u3088\u308a\u6b63\u78ba\u3067\u7a4d\u6975\u7684\u306a\u696d\u52d9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u3064\u306a\u304c\u308b\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=\"Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_noi_bo_thuong_keo_dai_bao_lau\"><\/span>\u5185\u90e8\u76e3\u67fb\u306b\u306f\u901a\u5e38\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u6642\u9593\u304c\u304b\u304b\u308a\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\u306e\u671f\u9593\u306f\u3001\u696d\u52d9\u7bc4\u56f2\u306b\u3088\u3063\u30662\u9031\u9593\u304b\u30892\u30f6\u6708\u307e\u3067\u69d8\u3005\u3067\u3059\u3002\u56db\u534a\u671f\u3054\u3068\u307e\u305f\u306f\u5e74\u6b21\u306e\u5b9a\u671f\u76e3\u67fb\u306f\u3001\u696d\u52d9\u904b\u55b6\u306b\u5927\u304d\u306a\u652f\u969c\u3092\u304d\u305f\u3059\u3053\u3068\u306a\u304f\u3001\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u6027\u3092\u7dad\u6301\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\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\": \"Chi ph\u00ed thu\u00ea ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n 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