{"id":6641,"date":"2026-08-28T10:11:45","date_gmt":"2026-08-28T03:11:45","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6641"},"modified":"2026-08-28T10:13:32","modified_gmt":"2026-08-28T03:13:32","slug":"kiem-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/","title":{"rendered":"\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\uff1a\u898f\u5247\u3068\u624b\u7d9a\u304d"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7b2c37\u6761\u306b\u3088\u308c\u3070\u3001\u591a\u304f\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u7fa9\u52d9\u7684\u306a\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 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400;\">\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u5358\u306b\u6cd5\u4ee4\u9075\u5b88\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u9280\u884c\u304c\u4fe1\u7528\u529b\u3092\u8a55\u4fa1\u3057\u305f\u308a\u3001\u6295\u8cc7\u5bb6\u304c\u6295\u8cc7\u5224\u65ad\u3092\u4e0b\u3057\u305f\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u6c7a\u6e08\u30c7\u30fc\u30bf\u3092\u691c\u8a3c\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u8cc7\u6599\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u4f1a\u793e\u306b\u3068\u3063\u3066\u306f\u3001\u7a4d\u6975\u7684\u306b\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u682a\u4e3b\u9593\u306e\u7d1b\u4e89\u3092\u6e1b\u3089\u3059\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee441\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u6cd5\u4ee4\u3067\u306f\u3001\u4f01\u696d\u304c\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u7fa9\u52d9\u7684\u306a\u76e3\u67fb\u7d50\u679c\u3092\u542b\u3080\u4e0d\u5b8c\u5168\u306a\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u6700\u59273,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u591a\u304f\u306e\u682a\u5f0f\u4f1a\u793e\u304c\u3001\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u7684\u306a\u76e3\u67fb\u3068\u3001\u5185\u90e8\u7ba1\u7406\u3092\u76ee\u7684\u3068\u3057\u305f\u4efb\u610f\u76e3\u67fb\u3092\u6df7\u540c\u3057\u3066\u3044\u308b\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u672c\u7a3f\u306f\u300130\u5e74\u4ee5\u4e0a\u306e\u5b9f\u52d9\u7d4c\u9a13\u3092\u6301\u3064\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\uff08\u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u8996\u70b9\u304b\u3089\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u898f\u5236\u3001\u624b\u7d9a\u304d\u3001\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u306e\u8868\u793a\/\u975e\u8868\u793a\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" 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>\u3069\u306e\u682a\u5f0f\u4f1a\u793e\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Quy_trinh_kiem_toan_cong_ty_co_phan_chuan_gom_nhung_buoc_nao\" >\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u6a19\u6e96\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u624b\u9806\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Uy_ban_kiem_toan_trong_cong_ty_co_phan_co_vai_tro_gi\" >\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u76e3\u67fb\u59d4\u54e1\u4f1a\u306e\u5f79\u5272\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#MAN_%E2%80%93_Master_Accountant_Network_trien_khai_dich_vu_kiem_toan_cong_ty_co_phan_nhu_the_nao\" >MAN\uff08Master Accountant Network\uff09\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u5411\u3051\u306b\u3069\u306e\u3088\u3046\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Cac_goi_dich_vu_kiem_toan_cong_ty_co_phan_tai_MAN_co_gi_khac_biet\" >MAN\u306e\u4f01\u696d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u7279\u5fb4\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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Doi_ngu_va_cam_ket_bao_mat_cua_MAN_gom_nhung_gi\" >MAN\u306e\u30c1\u30fc\u30e0\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3078\u306e\u53d6\u308a\u7d44\u307f\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u542b\u307e\u308c\u3066\u3044\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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#MAN_phuc_vu_kiem_toan_cong_ty_co_phan_tai_nhung_khu_vuc_nao\" >MAN\u306f\u3069\u306e\u5730\u57df\u3067\u682a\u5f0f\u4f1a\u793e\u5411\u3051\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/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\/kiem-toan-cong-ty-co-phan\/#Case_Study_Cong_ty_co_phan_tai_Quan_7_xu_ly_kiem_toan_truoc_them_goi_von_ra_sao\" >\u4e8b\u4f8b\u7814\u7a76\uff1a\u7b2c7\u5730\u533a\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u524d\u306b\u3069\u306e\u3088\u3046\u306b\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u306e\u304b\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Boi_canh\" >\u80cc\u666f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Xu_ly\" >\u30cf\u30f3\u30c9\u30eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Ket_qua_do_luong_duoc\" >\u6e2c\u5b9a\u7d50\u679c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Nhan_dinh_chuyen_gia_Nhung_rui_ro_nao_doanh_nghiep_thuong_gap_khi_kiem_toan_cong_ty_co_phan\" >\u5c02\u9580\u5bb6\u306e\u610f\u898b\uff1a\u4f01\u696d\u304c\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u3092\u884c\u3046\u969b\u306b\u3001\u4e00\u822c\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/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\/kiem-toan-cong-ty-co-phan\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-cong-ty-co-phan\/#Cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_co_phan\" >\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_cong_ty_co_phan\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5074\u9762\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6645\" aria-describedby=\"caption-attachment-6645\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6645\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6645\" class=\"wp-caption-text\">\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u5074\u9762\u306e\u6982\u8981<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u3068\u306f\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u516c\u6b63\u6027\u3092\u8abf\u67fb\u30fb\u691c\u8a3c\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u7dcf\u4f1a\u3001\u9280\u884c\u878d\u8cc7\u7533\u8acb\u3001\u8a3c\u5238\u4e0a\u5834\u7533\u8acb\u3001\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3051\u308b\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u691c\u8a3c\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u516c\u958b\u4f1a\u793e\u3001\u767a\u884c\u4f53\u3001\u682a\u5f0f\u306e\u5f62\u3067\u5916\u56fd\u6295\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u3001\u304a\u3088\u3073\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u5fc5\u8981\u3068\u3059\u308b\u305d\u306e\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u76e3\u67fb\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c37\u6761\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u7684\u76e3\u67fb\u3001\u307e\u305f\u306f\u682a\u4e3b\u3001\u4fe1\u7528\u6a5f\u95a2\u3001M&amp;A\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u8981\u8acb\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_cong_ty_co_phan_la_gi_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>\u73fe\u884c\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u3068\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6642\" aria-describedby=\"caption-attachment-6642\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6642\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"Ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6642\" class=\"wp-caption-text\">\u73fe\u884c\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u3068\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u3068\u306f\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u306b\u6240\u5c5e\u3059\u308b\u76e3\u67fb\u4eba\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u6b63\u6027\u304a\u3088\u3073\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u8abf\u67fb\u3057\u3001\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u6d3b\u52d5\u3067\u3042\u308b\u3002\uff08\u7b2c5\u6761\u306b\u3088\u308b\uff09 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u5c02\u9580\u306e\u76e3\u67fb\u4eba\u3084\u76e3\u67fb\u6cd5\u4eba\u304c\u8ca1\u52d9\u8af8\u8868\u3092\u7cbe\u67fb\u3057\u3001\u72ec\u7acb\u3057\u305f\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001\u6240\u6709\u6a29\u304c\u8907\u6570\u306e\u682a\u4e3b\u306b\u5206\u6563\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5358\u72ec\u6240\u6709\u306e\u4f01\u696d\u306b\u6bd4\u3079\u3066\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u306e\u5fc5\u8981\u6027\u304c\u3055\u3089\u306b\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u81ea\u8eab\u304c\u884c\u3046\u5185\u90e8\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u4f01\u696d\u306b\u5229\u5bb3\u95a2\u4fc2\u306e\u306a\u3044\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u306b\u3088\u3063\u3066\u5fc5\u305a\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u7d50\u679c\u306f\u76e3\u67fb\u5831\u544a\u66f8\u306b\u307e\u3068\u3081\u3089\u308c\u3001\u4f01\u696d\u304c\u9280\u884c\u3001\u7a0e\u52d9\u5f53\u5c40\u3001\u8a3c\u5238\u53d6\u5f15\u6240\u3001\u6295\u8cc7\u30d1\u30fc\u30c8\u30ca\u30fc\u306a\u3069\u3068\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u6cd5\u7684\u62d8\u675f\u529b\u3092\u6301\u3064\u6587\u66f8\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u7fa9\u52d9\u3092\u898f\u5b9a\u3059\u308b\u4e3b\u306a\u6cd5\u5f8b\u6587\u66f8\u306f3\u3064\u3042\u308a\u307e\u3059\u3002\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7\uff08\u7b2c37\u6761\u3067\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u306e\u30b0\u30eb\u30fc\u30d7\u3092\u898f\u5b9a\uff09\u3001\u8a3c\u5238\u6cd52019\uff08\u7b2c120\u6761\u3067\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u8868\u3092\u898f\u5b9a\uff09\u3001\u304a\u3088\u3073\u653f\u4ee4155\/2020\/ND-CP\uff08\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\uff09\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u4f01\u696d\u6cd52020\u306e\u7b2c161\u6761\u3067\u306f\u3001\u76e3\u67fb\u5f79\u4f1a\u3092\u6301\u305f\u306a\u3044\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3044\u3066\u72ec\u7acb\u76e3\u67fb\u3068\u4e26\u884c\u3057\u3066\u6d3b\u52d5\u3059\u308b\u5185\u90e8\u76e3\u7763\u6a5f\u95a2\u3067\u3042\u308b\u76e3\u67fb\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_den_kiem_toan_cong_ty_co_phan\"><\/span><b>\u4f01\u696d\u306f\u306a\u305c\u81ea\u793e\u306e\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u95a2\u5fc3\u3092\u6301\u3064\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u7279\u306b\u7d4c\u55b6\u306b\u76f4\u63a5\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044\u682a\u4e3b\u304c\u591a\u3044\u4f01\u696d\u306e\u5834\u5408\u3001\u305d\u306e\u4fe1\u983c\u6027\u304c\u7591\u554f\u8996\u3055\u308c\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u3001\u57f7\u884c\u5f79\u54e1\u4f1a\u3001\u682a\u4e3b\u9593\u306e\u8cac\u4efb\u3092\u660e\u78ba\u306b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u914d\u5f53\u91d1\u306e\u5206\u914d\u3001\u5897\u8cc7\u3001\u682a\u5f0f\u8b72\u6e21\u306a\u3069\u306e\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u306b\u30c7\u30fc\u30bf\u304c\u4f7f\u7528\u3055\u308c\u308b\u524d\u306b\u3001\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee441\/2018\/ND-CP\u306b\u3088\u308c\u3070\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u6dfb\u4ed8\u304c\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3092\u6dfb\u4ed8\u305b\u305a\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u3068\u30011,000\u4e07\uff5e2,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3002\u4f01\u696d\u304c\u898f\u5236\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u7f70\u91d1\u306f2,000\u4e07\uff5e3,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u5897\u984d\u3055\u308c\u308b\u3002\u884c\u653f\u7f70\u4ee5\u5916\u306b\u3082\u3001\u9593\u63a5\u7684\u306a\u5f71\u97ff\u306f\u3055\u3089\u306b\u6df1\u523b\u3067\u3042\u308b\u3002\u9280\u884c\u306b\u3088\u308b\u878d\u8cc7\u7533\u8acb\u306e\u5374\u4e0b\u3001\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u4e0a\u5834\u7533\u8acb\u306e\u53d6\u308a\u6d88\u3057\u3001\u3042\u308b\u3044\u306f\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u4e0d\u4e00\u81f4\u306e\u7591\u3044\u306b\u3088\u308b\u682a\u4e3b\u304b\u3089\u306e\u8a34\u8a1f\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/span><\/p>\n<blockquote><p><b><i>\u305d\u306e\u4ed6\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089:<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u9ad8\u3044\u76e3\u67fb\u6cd5\u4eba\uff1aMAN\u306e\u30c8\u30c3\u30d715\u306e\u4e3b\u8981\u4f01\u696d\u3068\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cong_ty_co_phan_nao_bat_buoc_phai_thuc_hien_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u3069\u306e\u682a\u5f0f\u4f1a\u793e\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u682a\u5f0f\u4f1a\u793e\u304c\u4f1a\u793e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7fa9\u52d9\u306f\u7279\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u3001\u305d\u306e\u4ed6\u306e\u4f1a\u793e\u306f\u4efb\u610f\u3067\u76e3\u67fb\u3092\u53d7\u3051\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u8a72\u5f53\u3059\u308b\u30b0\u30eb\u30fc\u30d7\u3068\u305d\u306e\u6cd5\u7684\u6839\u62e0\u3092\u307e\u3068\u3081\u305f\u3082\u306e\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>\u682a\u5f0f\u4f1a\u793e\u306e\u8981\u7d04\u8868\u306b\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td><b>\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<td><b>\u76e3\u67fb\u983b\u5ea6<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u516c\u958b\u4f1a\u793e\u3001\u767a\u884c\u4f53\u3001\u8a3c\u5238\u53d6\u5f15\u6a5f\u95a2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c37\u6761\u30012019\u5e74\u8a3c\u5238\u6cd5\u7b2c120\u6761\u3001\u653f\u4ee4155\/2020\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e741\u56de\u3001\u534a\u671f\u5831\u544a\u66f8\u306e\u30ec\u30d3\u30e5\u30fc\u3068\u4f75\u305b\u3066\u5b9f\u65bd\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5916\u8cc7\u7cfb\u4f01\u696d\uff08\u5916\u8cc7\u7cfb\u682a\u5f0f\u4f1a\u793e\u3092\u542b\u3080\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c37\u6761<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u696d\u306e\u3046\u3061\u3001\u682a\u5f0f\u5316\u3055\u308c\u3001\u56fd\u306b\u3088\u308b\u6240\u6709\u6bd4\u7387\u304c\u5b9a\u6b3e\u8cc7\u672c\u306e50%\u3092\u8d85\u3048\u308b\u3082\u306e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c37\u6761\u304a\u3088\u3073\u8ca1\u52d9\u7701\u306e\u6307\u5c0e\u6587\u66f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e0a\u8a18\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3055\u306a\u3044\u975e\u4e0a\u5834\u682a\u5f0f\u4f1a\u793e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u73fe\u884c\u6cd5\u3067\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u53c2\u52a0\u306f\u4efb\u610f\u3067\u3059\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u501f\u5165\u3001\u8cc7\u91d1\u8abf\u9054\u3001\u4e8b\u696d\u518d\u7de8\u3001\u307e\u305f\u306f\u682a\u4e3b\u304b\u3089\u306e\u8981\u8acb\u306e\u5fc5\u8981\u6027\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u8fd1\u3044\u5c06\u6765\u306b\u8cc7\u91d1\u8abf\u9054\u3001\u79c1\u52df\u50b5\u306e\u767a\u884c\u3001\u307e\u305f\u306f\u65b0\u898f\u682a\u5f0f\u516c\u958b\uff08IPO\uff09\u306e\u6e96\u5099\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5b9a\u671f\u7684\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u306a\u305c\u306a\u3089\u3001\u6a5f\u95a2\u6295\u8cc7\u5bb6\u306f\u901a\u5e38\u3001\u6700\u4f4e\u3067\u30822\uff5e3\u5e74\u5206\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3092\u8981\u6c42\u3059\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_cong_ty_co_phan_chuan_gom_nhung_buoc_nao\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u6a19\u6e96\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u624b\u9806\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6644\" aria-describedby=\"caption-attachment-6644\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6644\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n chu\u1ea9n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6644\" class=\"wp-caption-text\">\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u6a19\u6e96\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u624b\u9806\u306f\u4f55\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u9069\u5207\u306b\u69cb\u6210\u3055\u308c\u305f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u901a\u5e385\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u69cb\u6210\u3055\u308c\u3001\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u3078\u306e\u6e96\u62e0\u3092\u78ba\u4fdd\u3057\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306e\u8abf\u6574\u3092\u5bb9\u6613\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u4e88\u5099\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u76e3\u67fb\u5951\u7d04\u66f8\u306b\u7f72\u540d\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u76e3\u67fb\u4eba\u306f\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u524d\u306b\u3001\u696d\u754c\u3001\u898f\u6a21\u3001\u682a\u4e3b\u69cb\u6210\u3001\u65e2\u5b58\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u3092\u8abf\u67fb\u3057\u3066\u3001\u30ea\u30b9\u30af\u306e\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u76e3\u67fb\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u682a\u5f0f\u4f1a\u793e\u306e\u5177\u4f53\u7684\u306a\u7279\u6027\u306b\u5fdc\u3058\u3066\u3001\u91cd\u8981\u6027\u306e\u30ec\u30d9\u30eb\u3001\u691c\u67fb\u7bc4\u56f2\u3001\u62c5\u5f53\u8005\u306e\u5272\u308a\u5f53\u3066\u3001\u304a\u3088\u3073\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u73fe\u5730\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u76e3\u67fb\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u3001\u8cb7\u639b\u91d1\u3092\u7167\u5408\u3057\u3001\u8cc7\u7523\u68da\u5378\u3092\u5b9f\u65bd\u3057\u3001\u9280\u884c\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3001\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u767a\u884c\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u76e3\u67fb\u7d50\u679c\u306f\u3001\u516c\u5f0f\u5831\u544a\u66f8\u304c\u516c\u8868\u3055\u308c\u308b\u524d\u306b\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u53d6\u7de0\u5f79\u4f1a\u30e1\u30f3\u30d0\u30fc\u306b\u3088\u3063\u3066\u72ec\u7acb\u3057\u3066\u5be9\u67fb\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d75\uff1a\u76e3\u67fb\u5f8c\u306e\u30b5\u30dd\u30fc\u30c8\u3002<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u8a18\u9332\u306e\u8abf\u6574\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3001\u682a\u4e3b\u7dcf\u4f1a\u306b\u5411\u3051\u305f\u30c7\u30fc\u30bf\u306e\u6e96\u5099\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u306a\u3069\u3092\u884c\u3046\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>\u305d\u306e\u4ed6\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u3067\u8a55\u5224\u304c\u826f\u304f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u30c8\u30c3\u30d710<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Uy_ban_kiem_toan_trong_cong_ty_co_phan_co_vai_tro_gi\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u76e3\u67fb\u59d4\u54e1\u4f1a\u306e\u5f79\u5272\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2020\u5e74\u4f01\u696d\u6cd5\u7b2c161\u6761\u306b\u3088\u308c\u3070\u3001\u76e3\u67fb\u5f79\u4f1a\u3092\u8a2d\u7f6e\u305b\u305a\u306b\u8a2d\u7acb\u3055\u308c\u305f\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306b\u5831\u544a\u3059\u308b\u76e3\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u306e\u59d4\u54e1\u306f\u975e\u57f7\u884c\u5f79\u54e1\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4155\/2020\/ND-CP\u306e\u7b2c283\u6761\u304a\u3088\u3073\u7b2c284\u6761\u3067\u306f\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u306f\u5c11\u306a\u304f\u3068\u3082\u5e742\u56de\u958b\u50ac\u3055\u308c\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u3092\u76e3\u7763\u3057\u3001\u72ec\u7acb\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u8abf\u6574\u306e\u7a93\u53e3\u3068\u306a\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u4ed5\u7d44\u307f\u306f\u682a\u5f0f\u4f1a\u793e\u306e\u5916\u90e8\u76e3\u67fb\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5185\u90e8\u7d71\u5236\u3092\u88dc\u5b8c\u3059\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u5831\u544a\u66f8\u304c\u516c\u8868\u3055\u308c\u308b\u524d\u306b\u4e0d\u6b63\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_trien_khai_dich_vu_kiem_toan_cong_ty_co_phan_nhu_the_nao\"><\/span><b>MAN\uff08Master Accountant Network\uff09\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u5411\u3051\u306b\u3069\u306e\u3088\u3046\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u898b\u89e3\u3067\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u56f0\u96e3\u306e\u5927\u90e8\u5206\u306f\u3001\u4f1a\u8a08\u6280\u8853\u3067\u306f\u306a\u304f\u3001\u66f8\u985e\u4f5c\u6210\u3068\u90e8\u9580\u9593\u306e\u9023\u643a\u306b\u3042\u308b\u300230\u5e74\u4ee5\u4e0a\u306e\u5b9f\u52d9\u7d4c\u9a13\u3092\u6301\u3064MAN\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u3001\u6b63\u5f0f\u306a\u76e3\u67fb\u306b\u9032\u3080\u524d\u306b\u3001\u307e\u305a\u6587\u66f8\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u8fc5\u901f\u306b\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306e\u629c\u3051\u7a74\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u5f93\u6765\u306e\u65b9\u6cd5\u306b\u6bd4\u3079\u3066\u51e6\u7406\u6642\u9593\u3092\u5927\u5e45\u306b\u77ed\u7e2e\u3067\u304d\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_goi_dich_vu_kiem_toan_cong_ty_co_phan_tai_MAN_co_gi_khac_biet\"><\/span><b>MAN\u306e\u4f01\u696d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u7279\u5fb4\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3068\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u5206\u985e\u3055\u308c\u3066\u304a\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u4e0d\u8981\u306a\u9805\u76ee\u306b\u8cbb\u7528\u3092\u652f\u6255\u3046\u3053\u3068\u306a\u304f\u3001\u9069\u5207\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u9078\u629e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u8868<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u4e0b\u306e\u60c5\u5831\u306f\u53c2\u8003\u60c5\u5831\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u8cbb\u7528\u306f\u5404\u4f01\u696d\u306e\u898f\u6a21\u3001\u53d6\u5f15\u4ef6\u6570\u3001\u4f1a\u8a08\u8a18\u9332\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN\u306b\u304a\u3051\u308b\u682a\u5f0f\u4f1a\u793e\u5411\u3051\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f5c\u696d\u7bc4\u56f2<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d39\u4ecb\u6599<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u898f\u6a21\u4f01\u696d\u3001\u58f2\u4e0a\u9ad8200\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u3001\u30b7\u30f3\u30d7\u30eb\u306a\u53d6\u5f15\u69cb\u9020\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u95931500\u4e07\uff5e3000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6a19\u6e96\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u591a\u6570\u306e\u682a\u4e3b\u3068\u5b50\u4f1a\u793e\u307e\u305f\u306f\u652f\u5e97\u3092\u6709\u3059\u308b\u4e2d\u898f\u6a21\u306e\u682a\u5f0f\u4f1a\u793e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u95933,000\u4e07\uff5e7,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u958b\u4f01\u696d\u304a\u3088\u3073\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3001\u534a\u671f\u5831\u544a\u66f8\u306e\u30ec\u30d3\u30e5\u30fc\u3001\u304a\u3088\u3073\u60c5\u5831\u958b\u793a\u6587\u66f8\u306e\u4f5c\u6210\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u898f\u6a21\u306b\u57fa\u3065\u3044\u305f\u500b\u5225\u4fa1\u683c\u8a2d\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><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\u3082\u308a\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002 <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_va_cam_ket_bao_mat_cua_MAN_gom_nhung_gi\"><\/span><b>MAN\u306e\u30c1\u30fc\u30e0\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3078\u306e\u53d6\u308a\u7d44\u307f\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u5c02\u9580\u5bb6\u306f\u5168\u54e1\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u76e3\u67fb\u57fa\u6e96\u304a\u3088\u3073\u56fd\u969b\u7684\u306a\u6163\u884c\u306b\u6e96\u62e0\u3057\u305f\u5b9a\u671f\u7684\u306a\u7814\u4fee\u3092\u53d7\u3051\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA\uff09\u3067\u3059\u3002MAN\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u901a\u3057\u3066\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u3001\u682a\u4e3b\u5951\u7d04\u3001\u305d\u306e\u4ed6\u306e\u5185\u90e8\u60c5\u5831\u306e\u7d76\u5bfe\u7684\u306a\u6a5f\u5bc6\u4fdd\u6301\u3092\u5fb9\u5e95\u3057\u3001\u767a\u884c\u3059\u308b\u76e3\u67fb\u610f\u898b\u306b\u5bfe\u3057\u3066\u660e\u78ba\u306a\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"MAN_phuc_vu_kiem_toan_cong_ty_co_phan_tai_nhung_khu_vuc_nao\"><\/span><b>MAN\u306f\u3069\u306e\u5730\u57df\u3067\u682a\u5f0f\u4f1a\u793e\u5411\u3051\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u306f\u3001\u5168\u56fd\u306e\u682a\u5f0f\u4f1a\u793e\u5411\u3051\u306b\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306e1\u533a\u30847\u533a\u3068\u3044\u3063\u305f\u4e3b\u8981\u7d4c\u6e08\u5730\u57df\u3001\u305d\u3057\u3066\u591a\u304f\u306e\u88fd\u9020\u696d\u682a\u5f0f\u4f1a\u793e\u3084\u5916\u8cc7\u7cfb\u4f01\u696d\u304c\u96c6\u7a4d\u3059\u308b\u30d3\u30f3\u30ba\u30aa\u30f3\u7701\u3084\u30c9\u30f3\u30ca\u30a4\u7701\u306e\u5de5\u696d\u5730\u5e2f\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Cong_ty_co_phan_tai_Quan_7_xu_ly_kiem_toan_truoc_them_goi_von_ra_sao\"><\/span><b>\u4e8b\u4f8b\u7814\u7a76\uff1a\u7b2c7\u5730\u533a\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u524d\u306b\u3069\u306e\u3088\u3046\u306b\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u306e\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>\u80cc\u666f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30db\u30fc\u30c1\u30df\u30f3\u5e027\u533a\u306b\u672c\u793e\u3092\u7f6e\u304f\u7269\u6d41\u4f1a\u793eY\u793e\u306f\u3001\u8cc7\u672c\u91d1\u306e\u5897\u8cc7\u306b\u5411\u3051\u3066\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3068\u306e\u4ea4\u6e09\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u308b\u3002\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306f\u3001\u540c\u793e\u306e\u76f4\u8fd13\u5e74\u9593\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u304c\u3001\u540c\u793e\u306f\u3053\u308c\u307e\u3067\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5185\u90e8\u5831\u544a\u66f8\u306e\u307f\u3092\u4f5c\u6210\u3057\u3066\u3044\u305f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly\"><\/span><b>\u30cf\u30f3\u30c9\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3001\u540c\u793e\u306f\u4ee5\u4e0b\u306e3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3093\u3060\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff08\uff11\uff09\uff13\u5e74\u9023\u7d9a\u306e\u4f1a\u8a08\u8a18\u9332\u3092\u898b\u76f4\u3057\u3001\u6a19\u6e96\u5316\u3057\u3066\u3001\u8a18\u9332\u3068\u539f\u672c\u3068\u306e\u4e0d\u4e00\u81f4\u3092\u89e3\u6d88\u3059\u308b\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff08\uff12\uff09\u682a\u5f0f\u4f1a\u793e\u306e\u904e\u53bb\uff12\u5e74\u9593\u306e\u9061\u53ca\u76e3\u67fb\u53ca\u3073\u5f53\u5e74\u5ea6\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff08\uff13\uff09\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306e\u8a55\u4fa1\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u8aac\u660e\u3059\u308b\u4e00\u9023\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_do_luong_duoc\"><\/span><b>\u6e2c\u5b9a\u7d50\u679c<\/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;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3068\u5408\u610f\u3057\u305f\u671f\u9650\u5185\u306b\u30016\u9031\u9593\u4ee5\u5185\u306b3\u4f1a\u8a08\u5e74\u5ea6\u5206\u306e\u76e3\u67fb\u3092\u5b8c\u4e86\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8aa4\u3063\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f2\u3064\u306e\u8ca0\u50b5\u3092\u9069\u6642\u306b\u767a\u898b\u3057\u4fee\u6b63\u3057\u305f\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u8aa4\u308a\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306f\u63d0\u6848\u3055\u308c\u305f\u8a55\u4fa1\u984d\u3092\u627f\u8a8d\u3057\u3001\u5897\u8cc7\u53d6\u5f15\u306f\u4e88\u5b9a\u901a\u308a\u306b\u5b8c\u4e86\u3057\u305f\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_rui_ro_nao_doanh_nghiep_thuong_gap_khi_kiem_toan_cong_ty_co_phan\"><\/span><b>\u5c02\u9580\u5bb6\u306e\u610f\u898b\uff1a\u4f01\u696d\u304c\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u3092\u884c\u3046\u969b\u306b\u3001\u4e00\u822c\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li aria-level=\"1\"><b>\u30ea\u30b9\u30af1\uff1a\u7fa9\u52d9\u7684\u76e3\u67fb\u3068\u4efb\u610f\u76e3\u67fb\u306e\u6df7\u540c\uff1a <\/b><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u4e0a\u5834\u4f01\u696d\u306e\u307f\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u304a\u308a\u3001\u5916\u56fd\u6295\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3084\u6c11\u55b6\u5316\u3055\u308c\u305f\u56fd\u6709\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u3001\u76e3\u67fb\u7fa9\u52d9\u3092\u6020\u3063\u3066\u3044\u308b\u3002\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u3092\u8aa4\u3063\u3066\u7279\u5b9a\u3059\u308b\u3068\u3001\u898f\u5236\u5f53\u5c40\u304c\u60c5\u5831\u958b\u793a\u8a18\u9332\u3092\u7cbe\u67fb\u3057\u305f\u969b\u306b\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u30ea\u30b9\u30af2\uff1a\u76e3\u67fb\u958b\u59cb\u6642\u306e\u6587\u66f8\u5316\u306e\u4e0d\u5099\uff1a <\/b><span style=\"font-weight: 400;\">\u5728\u5eab\u8a18\u9332\u306e\u4e0d\u8db3\u3001\u8cb7\u639b\u91d1\u306e\u78ba\u8a8d\u4e0d\u8db3\u3001\u95a2\u9023\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u5951\u7d04\u306e\u4e0d\u5099\u306a\u3069\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u304c\u4e88\u60f3\u4ee5\u4e0a\u306b\u9577\u5f15\u304f\u4e00\u822c\u7684\u306a\u539f\u56e0\u3067\u3059\u3002MAN\uff08Master Accountant Network\uff09\u306e\u5c02\u9580\u5bb6\u306f\u3001\u76e3\u67fb\u65e5\u76f4\u524d\u307e\u3067\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u521d\u3081\u306b\u6700\u4f4e\u9650\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u30ea\u30b9\u30af3\uff1a\u9069\u5207\u306a\u627f\u8a8d\u3092\u5f97\u3066\u3044\u306a\u3044\u682a\u4e3b\u304a\u3088\u3073\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\uff1a <\/b><span style=\"font-weight: 400;\">\u653f\u4ee4155\/2020\/ND-CP\u7b2c293\u6761\u306b\u3088\u308c\u3070\u3001\u4e0a\u5834\u4f01\u696d\u3068\u682a\u4e3b\u304a\u3088\u3073\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u9593\u306e\u7279\u5b9a\u306e\u53d6\u5f15\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u307e\u305f\u306f\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u3092\u5f97\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u627f\u8a8d\u624b\u7d9a\u304d\u3092\u7701\u7565\u3057\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u9650\u5b9a\u4ed8\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u3053\u308c\u306f\u6295\u8cc7\u5bb6\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u8a55\u5224\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u30ea\u30b9\u30af4\uff1a\u76e3\u67fb\u59d4\u54e1\u4f1a\u304a\u3088\u3073\u76e3\u67fb\u5f79\u4f1a\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u306e\u628a\u63e1\u4e0d\u8db3\uff1a <\/b><span style=\"font-weight: 400;\">2020\u5e74\u4f01\u696d\u6cd5\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u5f79\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u30ac\u30d0\u30ca\u30f3\u30b9\u30e2\u30c7\u30eb\u306e\u79fb\u884c\u306b\u4f34\u3044\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u5b9a\u6b3e\u304a\u3088\u3073\u5185\u90e8\u898f\u7a0b\u3092\u305d\u308c\u306b\u5408\u308f\u305b\u3066\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u306e\u6bb5\u968e\u3067\u306e\u8aa4\u308a\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u5831\u544a\u66f8\u304c\u6b63\u5f0f\u516c\u8868\u3055\u308c\u308b\u524d\u306b\u3001\u8ffd\u52a0\u306e\u8aac\u660e\u6ce8\u8a18\u3092\u4ed8\u8a18\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u539f\u56e0\u3068\u306a\u308b\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306f\u3001\u6cd5\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u624b\u7d9a\u304d\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u682a\u4e3b\u3001\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u3092\u5b88\u308b\u305f\u3081\u306e\u624b\u6bb5\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u5fc5\u8981\u306a\u95a2\u4fc2\u8005\u3092\u7406\u89e3\u3057\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3092\u3059\u3079\u3066\u6e96\u5099\u3057\u3001\u6a19\u6e96\u7684\u306a\u624b\u7d9a\u304d\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u4e0d\u5fc5\u8981\u306a\u7f70\u5247\u3092\u56de\u907f\u3057\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u682a\u5f0f\u4e0a\u5834\u306e\u969b\u306b\u51e6\u7406\u6642\u9593\u3092\u77ed\u7e2e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306f\u3001\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3067\u3059\u300230\u5e74\u4ee5\u4e0a\u306e\u5b9f\u52d9\u7d4c\u9a13\u3068\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3066\u3044\u307e\u3059\u3002\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u500b\u5225\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u4eca\u3059\u3050MAN \u2013 Master Accountant Network\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\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-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<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\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\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/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\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO\u3002\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA Vietnam\uff09\u8cc7\u683c\u3092\u6301\u3061\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6709\u3059\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_co_phan\"><\/span><b>\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\u975e\u4e0a\u5834\u682a\u5f0f\u4f1a\u793e\u306f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3001\u5916\u56fd\u304b\u3089\u306e\u6295\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u3001\u307e\u305f\u306f\u56fd\u6709\u8cc7\u672c\u304c50%\u3092\u8d85\u3048\u308b\u6c11\u55b6\u5316\u3055\u308c\u305f\u56fd\u6709\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u4f01\u696d\u3092\u9664\u304d\u307e\u3059\u3002\u305d\u306e\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u7d4c\u55b6\u4e0a\u306e\u30cb\u30fc\u30ba\u307e\u305f\u306f\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u8981\u6c42\u306b\u5fdc\u3058\u3066\u3001\u4efb\u610f\u3067\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u306f\u901a\u5e38\u3069\u308c\u304f\u3089\u3044\u306e\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u671f\u9593\u306f2\u9031\u9593\u304b\u30894\u9031\u9593\u3067\u3059\u3002\u8907\u6570\u306e\u5b50\u4f1a\u793e\u3092\u6301\u3064\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u9023\u7d50\u53d6\u5f15\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u306f\u30016\u9031\u9593\u304b\u30898\u9031\u9593\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u8cbb\u7528\u3092\u6c7a\u5b9a\u3059\u308b\u8981\u56e0\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cbb\u7528\u306f\u3001\u53ce\u76ca\u3001\u7dcf\u8cc7\u7523\u3001\u652f\u5e97\u307e\u305f\u306f\u5b50\u4f1a\u793e\u306e\u6570\u3001\u53d6\u5f15\u306e\u8907\u96d1\u3055\u3001\u304a\u3088\u3073\u76e3\u67fb\u958b\u59cb\u6642\u70b9\u3067\u306e\u4f1a\u8a08\u8a18\u9332\u306e\u72b6\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u76e3\u67fb\u3092\u671f\u9650\u5185\u306b\u5b8c\u4e86\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u682a\u4e3b\u7dcf\u4f1a\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u51fa\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u304c\u5229\u76ca\u5206\u914d\u8a08\u753b\u3092\u627f\u8a8d\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u6839\u62e0\u3092\u5f97\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u307e\u305f\u3001\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3051\u308b\u60c5\u5831\u958b\u793a\u3092\u9045\u3089\u305b\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/span><\/p>\n<p><b>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u306b\u7d44\u7e54\u5909\u66f4\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u306f\u3001\u76f4\u3061\u306b\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d44\u7e54\u5909\u66f4\u5f8c\u3001\u4f1a\u793e\u304c\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c37\u6761\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u7684\u30ab\u30c6\u30b4\u30ea\u30fc\uff08\u4f8b\u3048\u3070\u3001\u4e0a\u5834\u6e96\u5099\u4e2d\u3001\u307e\u305f\u306f\u5916\u8cc7\u4fdd\u6709\u4e2d\u306a\u3069\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u6cd5\u7684\u306a\u6587\u66f8\u306b\u652f\u969c\u3092\u304d\u305f\u3055\u306a\u3044\u3088\u3046\u3001\u7d44\u7e54\u5909\u66f4\u5f8c\u306e\u6700\u521d\u306e\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u nh\u00f3m doanh nghi\u1ec7p theo \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n. Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ng\u00e2n h\u00e0ng th\u1ea9m \u0111\u1ecbnh t\u00edn d\u1ee5ng, nh\u00e0 \u0111\u1ea7u t\u01b0 ra quy\u1ebft \u0111\u1ecbnh r\u00f3t v\u1ed1n v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n. V\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap minh b\u1ea1ch h\u00f3a [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,25],"tags":[],"class_list":["post-6641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6641","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=6641"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6641\/revisions"}],"predecessor-version":[{"id":6646,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6641\/revisions\/6646"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/6643"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=6641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=6641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=6641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}