{"id":2361,"date":"2025-09-05T00:05:41","date_gmt":"2025-09-05T07:05:41","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2361"},"modified":"2025-12-23T02:27:20","modified_gmt":"2025-12-23T09:27:20","slug":"khoa-hoc-kiem-toan-quyet-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-quyet-toan\/","title":{"rendered":"\uc2e4\uc81c \uc0ac\ub840\ub97c \ubc14\ud0d5\uc73c\ub85c \ud55c \uc2e4\ubb34 \uc911\uc2ec\uc758 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubc0f \uc815\uc0b0 \uacfc\uc815."},"content":{"rendered":"<p>\uacf5\uacf5 \ud22c\uc790 \uad00\ub9ac \ubc0f \uac74\uc124 \ube44\uc6a9\uc5d0 \ub300\ud55c \uaddc\uc81c\uac00 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c, \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \ubc0f \uc9c0\uae09 \uc808\ucc28\uc5d0 \ub300\ud55c \uc219\ub2ec\uc740 \uac74\uc124 \uc5c5\uacc4 \uc885\uc0ac\uc790\uc5d0\uac8c \ud544\uc218\uc801\uc778 \uc694\uac74\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc911\uc694\ud55c \uacbd\uc7c1\ub825 \ud655\ubcf4 \uc694\uc18c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubcf8 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \ubc0f \uc9c0\uae09 \uac10\uc0ac \uacfc\uc815\uc740 \uc774\ub7ec\ud55c \uc2e4\uc9c8\uc801\uc778 \uacfc\uc81c\ub97c \ud574\uacb0\ud558\uace0, \uccb4\uacc4\uc801\uc778 \uad50\uc721 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc218\uac15\uc0dd\ub4e4\uc774 \ub531\ub531\ud55c \uc774\ub860\uc744 \ub2a5\uc219\ud55c \ubb38\uc11c \ucc98\ub9ac \uae30\uc220\ub85c \uc804\ud658\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uae30 \uc704\ud574 \uc124\uacc4\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Gioi_thieu_ve_khoa_hoc_kiem_toan_quyet_toan_du_an\" >\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885\ud654 \uac10\uc0ac \uacfc\uc815 \uc18c\uac1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Loi_ich_khi_tham_gia_khoa_hoc_kiem_toan_quyet_toan_du_an_cap_nhat_moi\" >\uc5c5\ub370\uc774\ud2b8\ub41c \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uacfc\uc815 \ucc38\uc5ec\uc758 \uc774\uc810.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Doi_tuong_phu_hop_tham_gia_chuong_trinh_dao_tao_khoa_hoc_kiem_toan_quyet_toan_du_an\" >\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uad50\uc721 \uacfc\uc815\uc5d0 \uc801\ud569\ud55c \ud6c4\ubcf4\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Lo_trinh_dao_tao_kiem_toan_quyet_toan_du_an_chuyen_sau\" >\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \uace0\uae09 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8.<\/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\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Cac_thanh_phan_dao_tao_cot_loi_trong_khoa_hoc\" >\ubcf8 \uacfc\uc815\uc758 \ud575\uc2ec \uad50\uc721 \uad6c\uc131 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/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\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Thuc_hanh_nghiep_vu_tren_ho_so_du_an_thuc_te\" >\uc2e4\uc81c \ud504\ub85c\uc81d\ud2b8 \ubb38\uc11c\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc5f0\uc2b5\ud558\uc138\uc694.<\/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\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Tieu_chi_lua_chon_dia_chi_dao_tao_kiem_toan_quyet_toan_du_an_uy_tin\" >\ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubc0f \uc815\uc0b0\uc744 \uc704\ud55c \ud3c9\ud310 \uc88b\uc740 \uad50\uc721\uae30\uad00 \uc120\uc815 \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khoa-hoc-kiem-toan-quyet-toan\/#Ket_qua_dat_duoc_sau_khoa_hoc\" >\ucf54\uc2a4 \uc218\ub8cc \ud6c4 \uc5bb\uc740 \uacb0\uacfc<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_thieu_ve_khoa_hoc_kiem_toan_quyet_toan_du_an\"><\/span>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885\ud654 \uac10\uc0ac \uacfc\uc815 \uc18c\uac1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4225\" aria-describedby=\"caption-attachment-4225\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4225\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khoa-hoc-kiem-toan-quyet-toan-du-an-thuc-hanh-ho-so-thuc-te.jpg\" alt=\"Kho\u0301a ho\u0323c kie\u0302\u0309m toa\u0301n quye\u0302\u0301t toa\u0301n du\u031b\u0323 a\u0301n thu\u031b\u0323c ha\u0300nh ho\u0302\u0300 so\u031b thu\u031b\u0323c te\u0302\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khoa-hoc-kiem-toan-quyet-toan-du-an-thuc-hanh-ho-so-thuc-te.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khoa-hoc-kiem-toan-quyet-toan-du-an-thuc-hanh-ho-so-thuc-te-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khoa-hoc-kiem-toan-quyet-toan-du-an-thuc-hanh-ho-so-thuc-te-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khoa-hoc-kiem-toan-quyet-toan-du-an-thuc-hanh-ho-so-thuc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4225\" class=\"wp-caption-text\">\uc2e4\uc81c \uc0ac\ub840\ub97c \ubc14\ud0d5\uc73c\ub85c \ud55c \uc2e4\ubb34 \uc911\uc2ec\uc758 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubc0f \uc815\uc0b0 \uacfc\uc815.<\/figcaption><\/figure>\n<p>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \uacfc\uc815\uc740 \uc644\ub8cc\ub41c \uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ud22c\uc790 \uac00\uce58\ub97c \uac80\uc0ac, \uac80\ud1a0 \ubc0f \uacb0\uc815\ud558\ub294 \uacfc\uc815\uc5d0 \uc911\uc810\uc744 \ub454 \uc9d1\uc911 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc785\ub2c8\ub2e4. \uc5c4\uaca9\ud55c \uc0ac\ud6c4 \uac10\uc0ac \uccb4\uacc4 \ud558\uc5d0 \uc2dc\ud589\ub418\ub294 \uacf5\uacf5 \ud22c\uc790 \uad00\ub9ac \ud658\uacbd\uc5d0\uc11c, \ubcf8 \uacfc\uc815\uc740 \uc804\ubb38 \uac10\uc0ac\uc778\uc758 \uc0ac\uace0\ubc29\uc2dd\uc744 \ud568\uc591\ud558\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ucc38\uac00\uc790\ub4e4\uc740 \ud504\ub85c\uc81d\ud2b8 \ubb38\uc11c\ub97c \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc774\uba70 \uad00\ub828 \ubc95\uaddc\ub97c \uc900\uc218\ud558\uba70 \uac80\ud1a0\ud560 \uc218 \uc788\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<p>\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac\uc640 \uc21c\uc218 \uac74\uc124 \ud68c\uacc4 \ub610\ub294 \uc218\ub7c9 \uc0b0\ucd9c(QS) \uc5d4\uc9c0\ub2c8\uc5b4\ub9c1\uc758 \ud575\uc2ec\uc801\uc778 \ucc28\uc774\uc810\uc740 \uc804\ubc18\uc801\uc778 \uad00\uc810\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. QS \uc5d4\uc9c0\ub2c8\uc5b4\ub294 \uacc4\uc57d\uc5d0 \ub530\ub978 \uc218\ub7c9\uacfc \ub2e8\uac00\uc5d0 \uc9d1\uc911\ud558\uace0, \ud68c\uacc4\uc0ac\ub294 \uc1a1\uc7a5\uacfc \uc99d\ube59 \uc11c\ub958\uc5d0 \uc9d1\uc911\ud558\ub294 \ubc18\uba74, \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac\uc790\ub294 \uc774\ub7ec\ud55c \ub450 \uac00\uc9c0 \uc694\uc18c\ub97c \ud604\ud589 \ubc95\ub960 \uccb4\uacc4\uc640 \uc5f0\uacb0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc815\uc0b0 \ubb38\uc11c \uc791\uc131 \uae30\uc220\uc744 \ud45c\uc900\ud654\ud558\uba74 \uac74\uc124 \uc5c5\uacc4 \uc885\uc0ac\uc790\ub4e4\uc774 \uac10\uc0ac \uae30\uad00\uc758 \uac80\uc0ac\ub098 \uc5c5\ubb34 \ucc98\ub9ac \uc2dc \ub354\uc6b1 \uc790\uc2e0\uac10\uc744 \uac00\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_tham_gia_khoa_hoc_kiem_toan_quyet_toan_du_an_cap_nhat_moi\"><\/span>\uc5c5\ub370\uc774\ud2b8\ub41c \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uacfc\uc815 \ucc38\uc5ec\uc758 \uc774\uc810.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc5d0 \ucc38\uc5ec\ud558\uba74 \ub3c5\ud559\uc73c\ub85c\ub294 \uc5bb\uae30 \uc5b4\ub824\uc6b4 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad50\uc721\uc0dd\ub4e4\uc740 \ube44\uc6a9 \uad00\ub9ac \ubc0f \uac74\uc124 \uacc4\uc57d \uad00\ub828 \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\ub97c \uc811\ud560 \uc218 \uc788\uac8c \ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uacfc \uac1c\uc778\uc740 \ubd88\ud544\uc694\ud55c \ubd88\ud5c8 \ub610\ub294 \ud589\uc815\uc801 \uc81c\uc7ac\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc774 \uacfc\uc815\uc740 \uc9c0\uc2dd\uc744 \uc81c\uacf5\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \ub300\ud559\uc758 \ud559\ubb38\uc801 \uc774\ub860\uacfc \uae30\uc5c5\uc758 \uc2e4\uc9c8\uc801\uc778 \uc694\uad6c \uc0ac\uc774\uc758 \uaca9\ucc28\ub97c \uc904\uc774\ub294 \uc911\uc694\ud55c \uac00\uad50 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uacfc\uc815\uc744 \uc218\ub8cc\ud55c \ud559\uc0dd\ub4e4\uc740 \uc804\ubb38\uc801\uc778 \uc5ed\ub7c9\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc18c\ub4dd \uc99d\ub300 \ubc0f \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc704\uc6d0\ud68c, \uc720\uba85 \ud68c\uacc4 \ubc95\uc778, \ub610\ub294 \ub300\ud615 \uac74\uc124 \ud68c\uc0ac\uc640 \uac19\uc740 \uad00\ub9ac\uc9c1\uc73c\ub85c\uc758 \uc2b9\uc9c4 \uae30\ud68c\ub97c \uc5bb\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_phu_hop_tham_gia_chuong_trinh_dao_tao_khoa_hoc_kiem_toan_quyet_toan_du_an\"><\/span>\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uad50\uc721 \uacfc\uc815\uc5d0 \uc801\ud569\ud55c \ud6c4\ubcf4\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4224\" aria-describedby=\"caption-attachment-4224\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4224\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-phu-hop-tham-gia-chuong-trinh-dao-tao-khoa-hoc-kiem-toan-quyet-toan-du-an.jpg\" alt=\"\u0110o\u0302\u0301i tu\u031bo\u031b\u0323ng phu\u0300 ho\u031b\u0323p tham gia chu\u031bo\u031bng tri\u0300nh \u0111a\u0300o ta\u0323o kho\u0301a ho\u0323c kie\u0302\u0309m toa\u0301n quye\u0302\u0301t toa\u0301n du\u031b\u0323 a\u0301n\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-phu-hop-tham-gia-chuong-trinh-dao-tao-khoa-hoc-kiem-toan-quyet-toan-du-an.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-phu-hop-tham-gia-chuong-trinh-dao-tao-khoa-hoc-kiem-toan-quyet-toan-du-an-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-phu-hop-tham-gia-chuong-trinh-dao-tao-khoa-hoc-kiem-toan-quyet-toan-du-an-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-phu-hop-tham-gia-chuong-trinh-dao-tao-khoa-hoc-kiem-toan-quyet-toan-du-an-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4224\" class=\"wp-caption-text\">\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uad50\uc721 \uacfc\uc815\uc5d0 \uc801\ud569\ud55c \ud6c4\ubcf4\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p>\uc774 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc740 \uac74\uc124 \ubc0f \uae08\uc735 \uc0dd\ud0dc\uacc4 \ub0b4\uc758 \ub2e4\uc591\ud55c \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \uc801\ud569\ud558\ub3c4\ub85d \uc720\uc5f0\ud558\uac8c \uc124\uacc4\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uac74\uc124\uacbd\uc81c\ud559 \ubc0f \uac74\uc124\uacbd\uc601\ud559\uc744 \uc804\uacf5\ud558\ub294 \uc878\uc5c5\ubc18 \ud559\uc0dd\ub4e4\uc740 \uc878\uc5c5 \ud6c4 \ube60\ub974\uac8c \ucde8\uc5c5\ud558\uae30 \uc704\ud574 \uc2e4\ubb34 \ub2a5\ub825\uc744 \ud0a4\uc6b0\uace0\uc790 \ud569\ub2c8\ub2e4.<\/li>\n<li>\ud604\uc7a5 \uc5d4\uc9c0\ub2c8\uc5b4\uc640 \uacac\uc801\uc0ac(QS)\ub294 \ube44\uc6a9 \uad00\ub9ac, \uc608\uc0b0 \uac80\uc99d \ub610\ub294 \uc2ec\uce35\uc801\uc778 \ucd5c\uc885 \uc815\uc0b0\uc11c \uc791\uc131\uacfc \uac19\uc740 \ubd84\uc57c\ub85c \uc804\ud658\ud558\uae30\ub97c \ud76c\ub9dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uac74\uc124 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc5d4\uc9c0\ub2c8\uc5b4\ub9c1 \ubd80\uc11c\uc640 \ud6a8\uacfc\uc801\uc73c\ub85c \ud611\ub825\ud558\uae30 \uc704\ud574 \ub3c4\uba74\uc744 \uc77d\uace0 \uc774\ud574\ud558\ub294 \ub2a5\ub825, \uc218\ub7c9 \uad00\ub9ac, \ud504\ub85c\uc81d\ud2b8 \ub2e8\uac00 \uad00\ub828 \ud2b9\uc815 \uaddc\uc815\uc5d0 \ub300\ud55c \uc9c0\uc2dd\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uace0\uc790 \ud569\ub2c8\ub2e4.<\/li>\n<li>\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc704\uc6d0\ud68c\ub098 \uac74\uc124 \ud68c\uc0ac\uc5d0\uc11c \uc77c\ud558\ub294 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc885\uc885 \uc8fc\uc815\ubd80 \uac80\uc0ac \ubc0f \uac10\uc0ac \uae30\uad00\uacfc \uc9c1\uc811 \ud611\ub825\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uac74\uc124\uc5c5\uacc4 \uacbd\uc601\uc9c4\uc740 \uc815\ud655\ud55c \ud68c\uacc4 \uc815\uc0b0\uc744 \ud1b5\ud574 \ud604\uae08 \ud750\ub984\uc744 \uad00\ub9ac\ud558\uace0 \ud504\ub85c\uc81d\ud2b8 \uc218\uc775\uc744 \ucd5c\uc801\ud654\ud558\ub294 \uacfc\uc815\uc744 \uc774\ud574\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\ud558\uc9c0\ub9cc \uad50\uc721\uc758 \uc9c8\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ud574\ub2f9 \uacfc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <strong>\ubd80\uc801\ud569\ud55c<\/strong> \ub2e4\uc74c \uacfc\ubaa9\ub4e4\uacfc \ud568\uaed8:<\/p>\n<ul>\n<li>\uc774\ub825\uc11c\ub97c \uac15\ud654\ud558\uae30 \uc704\ud574 \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\ub824\ub294 \uc0ac\ub78c\ub4e4\uc774\uc9c0\ub9cc, \uc2e4\uc81c\ub85c \uc2e4\ubb34\ub97c \uc218\ud589\ud558\uac70\ub098 \ud504\ub85c\uc81d\ud2b8 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc5f0\uad6c\ub97c \uc9c4\ud589\ud560 \uc758\ub3c4\ub294 \uc5c6\ub294 \uc0ac\ub78c\ub4e4.<\/li>\n<li>\uc774 \uacfc\uc815\uc740 \uac74\uc124\uc774\ub098 \uac74\uc124 \ud68c\uacc4\uc5d0 \ub300\ud55c \uae30\ucd08 \uc9c0\uc2dd\uc774 \uc5c6\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c\ub3c4 \uc801\ud569\ud569\ub2c8\ub2e4. \uc804\ubb38\uc801\uc774\uace0 \uc2e4\uc9c8\uc801\uc778 \uc6b4\uc601 \ub0b4\uc6a9\uc73c\ub85c \ubc14\ub85c \ub118\uc5b4\uac00\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_dao_tao_kiem_toan_quyet_toan_du_an_chuyen_sau\"><\/span>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \uace0\uae09 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4223\" aria-describedby=\"caption-attachment-4223\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4223\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung.jpg\" alt=\"Ca\u0301c tha\u0300nh pha\u0302\u0300n chi\u0301nh trong chu\u031bo\u031bng tri\u0300nh \u0111a\u0300o ta\u0323o kie\u0302\u0309m toa\u0301n xa\u0302y du\u031b\u0323ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-thanh-phan-chinh-trong-chuong-trinh-dao-tao-kiem-toan-xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4223\" class=\"wp-caption-text\">\uac74\uc124 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc758 \uc8fc\uc694 \uad6c\uc131 \uc694\uc18c.<\/figcaption><\/figure>\n<p>\uad50\uc721\uc0dd\ub4e4\uc774 \uc9c0\uc2dd\uc744 \uc989\uc2dc \uc2b5\ub4dd\ud558\uace0 \uc2e4\ubb34\uc5d0 \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d, \ubcf8 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uccb4\uacc4\uc801\uc778 \ub2e8\uacc4\ub97c \ud1b5\ud574 \uc2e4\uc2b5 \uc704\uc8fc\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>1\ub2e8\uacc4: \ubc95\uc801 \uc0ac\uace0\uc758 \ud45c\uc900\ud654. \uac74\uc124\ube44\uc6a9 \uad00\ub9ac \ubc0f \uacc4\uc57d\uc5d0 \uad00\ud55c \ud604\ud589 \uc2dc\ud589\ub839 \ubc0f \uc9c0\uce68 \uccb4\uacc4\ub97c \uc77d\uace0 \uc774\ud574\ud558\uace0 \uc801\uc6a9\ud558\ub294 \ub370 \uc9d1\uc911\ud569\ub2c8\ub2e4.<\/li>\n<li>2\ub2e8\uacc4: \ud504\ub85c\uc81d\ud2b8 \ubc95\ub960 \ubb38\uc11c \uac80\ud1a0 \uae30\uc220. \uc2b9\uc778 \ubb38\uc11c, \uc785\ucc30 \ubb38\uc11c \ubc0f \uc778\uc218 \ubcf4\uace0\uc11c\uc758 \uc644\uc804\uc131\uacfc \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud558\ub294 \ubc29\ubc95\uc744 \ubc30\uc6b0\uc2ed\uc2dc\uc624.<\/li>\n<li>3\ub2e8\uacc4: \uc218\ub7c9 \ubc0f \ub2e8\uac00 \uad00\ub9ac \uc2e4\uc2b5. \uc2e4\uc81c \uae30\ub85d\uc744 \ud65c\uc6a9\ud558\uc5ec \uc218\ub7c9\uc744 \uc138\ubd84\ud654\ud558\uace0 \ube44\uad50\ud558\uba70, \uaddc\uc815\uc5d0 \ub530\ub77c \ub2e8\uac00\ub97c \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud588\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li>4\ub2e8\uacc4: \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c \ucc98\ub9ac \ubc0f \ub370\uc774\ud130 \ubcf4\ud638. \ud604\uc7a5 \ucc98\ub9ac \ubcf4\uace0\uc11c \uc791\uc131 \uc5f0\uc2b5 \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uc55e\uc5d0\uc11c \ud569\uc758 \uacb0\uacfc\ub97c \uc124\uba85\ud558\uace0 \ubc29\uc5b4\ud560 \uc218 \uc788\ub294 \ud504\ub808\uc820\ud14c\uc774\uc158 \uae30\uc220 \uac1c\ubc1c.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_dao_tao_cot_loi_trong_khoa_hoc\"><\/span>\ubcf8 \uacfc\uc815\uc758 \ud575\uc2ec \uad50\uc721 \uad6c\uc131 \uc694\uc18c\uc785\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc774 \ud504\ub85c\uadf8\ub7a8\uc740 \uc9c0\uc2dd \uc81c\uacf5\ubfd0\ub9cc \uc544\ub2c8\ub77c \ud559\uc0dd\ub4e4\uc744 \uc704\ud55c \uc804\ubb38\uc801\uc778 \uc9c0\uc6d0 \ub3c4\uad6c\ub3c4 \ud3ec\ud568\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc774\ub860 \uac15\uc758: \uac10\uc0ac \ubc0f \uacb0\uc81c \uc808\ucc28\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ubc95\ub960 \uc870\ud56d\ub9cc\uc744 \uac04\ub7b5\ud558\uac8c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc2e4\uc81c \ud504\ub85c\uc81d\ud2b8 \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc5d0\ub294 \uc900\uacf5 \ub3c4\uba74, \uacc4\uc57d\uc11c, \uc778\uc218 \ubcf4\uace0\uc11c \ubc0f \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \ucd5c\uc885 \uc815\uc0b0\uc11c\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/li>\n<li>\ud2b9\uc218 \ud15c\ud50c\ub9bf \ub77c\uc774\ube0c\ub7ec\ub9ac: \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub77c \uc0d8\ud50c Excel \uacc4\uc0b0 \ud30c\uc77c, \ud45c\uc900 \ubcf4\uace0\uc11c \ud15c\ud50c\ub9bf \ubc0f \uac80\uc99d \ubcf4\uace0\uc11c \ud15c\ud50c\ub9bf\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc628\ub77c\uc778 \ud1a0\ub860 \ud3ec\ub7fc: \uac15\uc0ac\uc640 \ud559\uc0dd\ub4e4\uc774 \uac10\uc0ac \uae30\ub85d\uc5d0\uc11c \uac10\uc0ac \uac70\uc808\ub85c \uc774\uc5b4\uc9c0\ub294 \uc5b4\ub824\uc6b4 \uc0c1\ud669\uc774\ub098 \uc77c\ubc18\uc801\uc778 \ubb38\uc81c\uc5d0 \ub300\ud574 \uc758\uacac\uc744 \uad50\ud658\ud560 \uc218 \uc788\ub294 \uacf5\uac04\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thuc_hanh_nghiep_vu_tren_ho_so_du_an_thuc_te\"><\/span>\uc2e4\uc81c \ud504\ub85c\uc81d\ud2b8 \ubb38\uc11c\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc5f0\uc2b5\ud558\uc138\uc694.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc544\ub798 \ud45c\ub294 \uad50\uc721\uc0dd\ub4e4\uc774 \uc2e4\uc2b5 \uc2dc\uac04\uc5d0 \uc218\ud589\ud558\uac8c \ub420 \uc2e4\uc81c \uc791\uc5c5\ub4e4\uc744 \ube44\uad50\ud558\uc5ec \ud45c\uc900 \ubb38\uc11c\uc640 \uacb0\ud568\uc774 \uc788\ub294 \ubb38\uc11c\uc758 \ucc28\uc774\uc810\uc744 \uc774\ud574\ud558\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\uc2e4\uc6a9\uc801\uc778 \uce74\ud14c\uace0\ub9ac<\/th>\n<th style=\"text-align: center;\">\uc218\ud589\ub41c \uc791\uc5c5\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4<\/th>\n<th style=\"text-align: center;\">\ubaa9\ud45c \ub2ec\uc131<\/th>\n<\/tr>\n<tr>\n<td>\ubc95\ub960 \ubb38\uc11c\ub97c \ud655\uc778\ud558\uc138\uc694<\/td>\n<td>\uacc4\uc57d, \uc2b9\uc778 \uacb0\uc815 \ubc0f \uac74\uc124 \uae30\ub85d\uc758 \uc801\ubc95\uc131\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/td>\n<td>\ud504\ub85c\uc81d\ud2b8\uc758 \ubc95\uc801 \uc720\ud6a8\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud310\ub2e8\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>\uc218\ub7c9\uc744 \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/td>\n<td>\uc124\uacc4 \uc218\ub7c9, \uc644\ub8cc\ub41c \uc218\ub7c9 \ubc0f \ucd5c\uc885 \uc815\uc0b0 \uba85\uc138\uc11c\ub97c \ub300\uc870\ud558\uc2ed\uc2dc\uc624.<\/td>\n<td>\ud5c8\uc704 \uac12\uc774\ub098 \uacc4\uc0b0 \uc624\ub958\ub97c \uc81c\uac70\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>\uac00\uaca9 \ud655\uc778<\/td>\n<td>\uc801\uc6a9\ub41c \ub2e8\uac00\uac00 \uacc4\uc57d \ubc0f \ud604\uc9c0 \uaddc\uc815\uc5d0 \ubd80\ud569\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/td>\n<td>\uc9c0\ucd9c\uc774 \ud560\ub2f9\ub41c \uc608\uc0b0\uc744 \ucd08\uacfc\ud558\uac70\ub098 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>\ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c \ucc98\ub9ac<\/td>\n<td>\ube44\uc6a9 \uacac\uc801\uc11c\uc640 \uad00\ub828 \ud604\uc7a5 \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/td>\n<td>\uacc4\uc57d \uc678 \ube44\uc6a9\uc758 \uc815\ud655\uc131\uc744 \uad00\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucc38\uace0: \ubcf8 \uc790\ub8cc \ubc0f \uc2e4\uc2b5 \uae30\ub85d\uc740 \uc2e4\uc81c \ud504\ub85c\uc81d\ud2b8\ub97c \uae30\ubc18\uc73c\ub85c \ud558\uba70, \uac15\uc0ac\uac00 \uae30\ubc00 \uc720\uc9c0\ub97c \uc704\ud574 \uc2e4\uc81c \uc791\uc5c5\uc758 \ubcf5\uc7a1\uc131\uc744 \uadf8\ub300\ub85c \ubc18\uc601\ud558\uc5ec \ucc98\ub9ac\ud55c \uac83\uc785\ub2c8\ub2e4. \ub300\ud45c\uc801\uc778 \uc608\ub85c, \ubaa9\uc7ac \ub9d0\ub69d \ubc15\uae30 \uc791\uc5c5\uc758 \ud45c\uc900 \ube44\uc6a9 \ucf54\ub4dc \uc801\uc6a9 \uc624\ub958\ub97c \ubc1c\uacac\ud558\uc5ec \uc2e4\uc81c \uc644\ub8cc\ub41c \uc791\uc5c5\ub7c9\uc744 \uac80\ud1a0\ud55c \uacb0\uacfc, \ud504\ub85c\uc81d\ud2b8 \uc608\uc0b0\uc5d0\uc11c \uc218\uc5b5 VND\ub97c \uc808\uac10\ud55c \uc0ac\ub840\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_dia_chi_dao_tao_kiem_toan_quyet_toan_du_an_uy_tin\"><\/span>\ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubc0f \uc815\uc0b0\uc744 \uc704\ud55c \ud3c9\ud310 \uc88b\uc740 \uad50\uc721\uae30\uad00 \uc120\uc815 \uae30\uc900.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc624\ub298\ub0a0 \uc218\ub9ce\uc740 \uad50\uc721 \uae30\uad00\uc774 \uc788\ub294 \ub9cc\ud07c, \ud559\uc2b5\uc790\ub4e4\uc740 \uc790\uc2e0\uc774 \ucde8\ub4dd\ud558\ub294 \uc790\uaca9\uc99d\uacfc \uc9c0\uc2dd\uc758 \uac00\uce58\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ud3c9\ud310\uc774 \uc88b\uc740 \uae30\uad00\uc744 \uc2e0\uc911\ud558\uac8c \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uccab \ubc88\uc9f8 \uae30\uc900\uc740 \ucee4\ub9ac\ud058\ub7fc\uc774 \uc2e4\uc6a9\uc801\uc774\uc5b4\uc57c \ud558\uace0 \ubc95\ub960 \ubcc0\uacbd \uc0ac\ud56d\uc744 \ubc18\uc601\ud558\uc5ec \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub418\uc5b4\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uad50\uc218\uc9c4\uc740 \ube44\uc6a9 \uad00\ub9ac \uae30\uac04\uc744 \uc9c1\uc811 \uacbd\ud5d8\ud55c \ucd5c\uace0\uc758 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uacfc \uac19\uc774 \uac15\ub825\ud55c \uc804\ubb38 \ub124\ud2b8\uc6cc\ud06c\ub97c \ubcf4\uc720\ud55c \uad50\uc721\uae30\uad00\uc744 \uc120\ud0dd\ud558\uba74 \ud559\uc0dd\ub4e4\uc740 \uc9c0\uc2dd \uc2b5\ub4dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\ubb34, \ud68c\uacc4 \ubc0f \uac74\uc124 \uac10\uc0ac \ubd84\uc57c \ucd5c\uace0\uc758 \uc804\ubb38\uac00 \ucee4\ubba4\ub2c8\ud2f0\uc5d0 \ucc38\uc5ec\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub9c8\uc2a4\ud130 \uc5b4\uce74\uc6b4\ud134\ud2b8 \ub124\ud2b8\uc6cc\ud06c(MAN)\ub294 \uc2e4\ubb34 \uc804\ubb38\uac00\ub4e4\uc744 \uc704\ud55c \ud5c8\ube0c\ub85c\uc11c, \ud45c\uc900\ud654\ub41c \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uacfc \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubc0f \uc815\uc0b0 \ubd84\uc57c\uc758 \uc591\uc9c8\uc758 \ucde8\uc5c5 \uae30\ud68c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \ucee4\ubba4\ub2c8\ud2f0\uc5d0 \ucc38\uc5ec\ud558\uba74 \uad50\uc721 \uacfc\uc815 \uc218\ub8cc \ud6c4\uc5d0\ub3c4 \uc9c0\uc18d\uc801\uc778 \uc9c0\uc2dd \uc9c0\uc6d0\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_qua_dat_duoc_sau_khoa_hoc\"><\/span>\ucf54\uc2a4 \uc218\ub8cc \ud6c4 \uc5bb\uc740 \uacb0\uacfc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uacfc\uc815\uc744 \uc218\ub8cc\ud558\uba74 \ucc38\uac00\uc790\ub4e4\uc740 \uc9c0\uc18d \uac00\ub2a5\ud55c \uacbd\ub825 \uac1c\ubc1c\uc5d0 \ud544\uc694\ud55c \ud575\uc2ec \uc5ed\ub7c9\uc744 \uac16\ucd94\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uc815\uc0b0 \uc11c\ub958\ub97c \uc791\uc131, \uac80\ud1a0 \ubc0f \ubc29\uc5b4\ud558\ub294 \ub370 \ub2a5\uc219\ud569\ub2c8\ub2e4.<\/li>\n<li>\ub300\uae30\uc5c5 \ubc0f \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc704\uc6d0\ud68c\uc5d0\uc11c \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc790 \ub610\ub294 \uc9c0\uae09\/\uc815\uc0b0 \uc804\ubb38\uac00 \uc5ed\ud560\uc744 \uc790\uc2e0\uac10 \uc788\uac8c \uc218\ud589\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>MAN(Master Accountant Network)\uc758 \uba58\ud1a0\ub9c1\uacfc \uc804\ubb38\uc801\uc778 \uc9c0\uc6d0\uc744 \ud1b5\ud574 \ub124\ud2b8\uc6cc\ud06c\ub97c \ud655\uc7a5\ud558\uc138\uc694.<\/li>\n<\/ul>\n<p>\uac74\uc124\uc5c5\uacc4 \uc778\uc0ac \ud3ec\ub7fc \ubcf4\uace0\uc11c\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4 \uac10\uc0ac \ubc0f \uc815\uc0b0 \ub2a5\ub825\uc774 \ub6f0\uc5b4\ub09c \uc778\ub825\uc740 \ud3c9\uade0\ubcf4\ub2e4 \ud6e8\uc52c \ub192\uc740 \uc18c\ub4dd\uc744 \uc62c\ub9ac\ub294 \uacbd\ud5a5\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc591\uc9c8\uc758 \uad50\uc721 \uacfc\uc815\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \uac74\uc124\uc5c5\uacc4\uc5d0\uc11c \uc790\uc2e0\uc758 \uc785\uc9c0\ub97c \uac15\ud654\ud558\uace0 \ubbf8\ub798 \uacbd\ub825\uc744 \uc313\ub294 \ub370 \uc804\ub7b5\uc801\uc778 \ubc1c\uac78\uc74c\uc785\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 chi ph\u00ed x\u00e2y d\u1ef1ng ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 thanh quy\u1ebft to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh l\u1edbn cho nh\u00e2n s\u1ef1 ng\u00e0nh x\u00e2y d\u1ef1ng. Kh\u00f3a h\u1ecdc ki\u1ec3m to\u00e1n quy\u1ebft [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4225,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-2361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dao-tao"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2361"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2361\/revisions"}],"predecessor-version":[{"id":4226,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2361\/revisions\/4226"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4225"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}