{"id":2404,"date":"2025-09-05T00:24:32","date_gmt":"2025-09-05T07:24:32","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2404"},"modified":"2025-12-22T21:43:47","modified_gmt":"2025-12-23T04:43:47","slug":"chuan-muc-kiem-toan-viet-nam","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/","title":{"rendered":"\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) \ubc0f \uae30\uc5c5\uc744 \uc704\ud55c \uc911\uc694 \ucc38\uace0 \uc0ac\ud56d"},"content":{"rendered":"<p>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) \uc2dc\uc2a4\ud15c\uc740 \uac10\uc0ac\uc778\uc744 \uc704\ud55c \uae30\uc220\uc801 \ud2c0\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uc7ac\ubb34 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ud575\uc2ec\uc801\uc778 \ubc95\uc801 \uae30\ubc18\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc5d0 \ub300\ud55c \uc694\uad6c\uac00 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \uae30\uc5c5 \uacbd\uc601\uc9c4\uc774 \uc815\ubcf4 \ud22c\uba85\uc131\uc744 \uc120\uc81c\uc801\uc73c\ub85c \ud655\ubcf4\ud558\uace0 \ud22c\uc790\uc790\uc758 \uc2e0\ub8b0\ub97c \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\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\/chuan-muc-kiem-toan-viet-nam\/#Tong_quan_ve_he_thong_chuan_muc_kiem_toan_Viet_Nam_VSA\" >\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc81c\ub3c4(VSA) \uac1c\uc694<\/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\/chuan-muc-kiem-toan-viet-nam\/#Co_so_phap_ly_va_su_hinh_thanh_cua_he_thong_VSA\" >VSA \uc2dc\uc2a4\ud15c\uc758 \ubc95\uc801 \uadfc\uac70 \ubc0f \ud615\uc131 \uacfc\uc815<\/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\/chuan-muc-kiem-toan-viet-nam\/#Cac_dac_diem_cot_loi_cua_chuan_muc_kiem_toan_Viet_Nam\" >\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc758 \ud575\uc2ec \ud2b9\uc9d5.<\/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\/chuan-muc-kiem-toan-viet-nam\/#Phan_loai_cac_chuan_muc_kiem_toan_trong_tam_doanh_nghiep_can_luu_y\" >\uae30\uc5c5\uc774 \uc54c\uc544\uc57c \ud560 \uc8fc\uc694 \uac10\uc0ac \uae30\uc900\uc744 \ubd84\ub958\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Chuan_muc_ve_trach_nhiem_va_xu_ly_gian_lan\" >\uc0ac\uae30 \ud589\uc704\uc5d0 \ub300\ud55c \ucc45\uc784 \ubc0f \ucc98\ub9ac \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Chuan_muc_ve_lap_ke_hoach_va_danh_gia_rui_ro_sai_sot_trong_yeu\" >\uc7ac\ubb34\uc81c\ud45c\uc758 \uc911\uc694 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \uacc4\ud68d\ud558\uace0 \ud3c9\uac00\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Chuan_muc_ve_bang_chung_va_tai_lieu_luu_tru\" >\uc99d\uac70 \ubc0f \uae30\ub85d \ubb38\uc11c\uc5d0 \ub300\ud55c \uae30\uc900<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Chuan_muc_ve_y_kien_va_bao_cao_kiem_toan\" >\uac10\uc0ac \uc758\uacac \ubc0f \ubcf4\uace0 \uae30\uc900.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Cap_nhat_cac_quy_dinh_moi_va_huong_dan_ap_dung_giai_doan_2024_2025\" >2024-2025\ub144 \uae30\uac04 \ub3d9\uc548 \uc801\uc6a9\ub418\ub294 \uac1c\uc815\ub41c \uaddc\uc815 \ubc0f \uc9c0\uce68.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Quy_dinh_ve_kiem_soat_chat_luong_kiem_toan_theo_VSCQ_1\" >VSCQ 1\uc5d0 \ub530\ub978 \uac10\uc0ac \ud488\uc9c8 \uad00\ub9ac \uaddc\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Su_thay_doi_cua_VSA_truoc_thach_thuc_cong_nghe_va_hoi_nhap_quoc_te\" >VSA\ub294 \uae30\uc220\uc801 \ub3c4\uc804\uacfc \uad6d\uc81c\uc801 \ud1b5\ud569\uc5d0 \uc9c1\uba74\ud558\uc5ec \ubcc0\ud654\ub97c \uac70\ub4ed\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Ket_luan_ve_tam_quan_trong_cua_viec_chu_dong_tuan_thu_VSA\" >\uacb0\ub860\uc801\uc73c\ub85c, VSA\ub97c \uc0ac\uc804\uc5d0 \uc900\uc218\ud558\ub294 \uac83\uc774 \uc5bc\ub9c8\ub098 \uc911\uc694\ud55c\uc9c0 \uc54c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_he_thong_chuan_muc_kiem_toan_Viet_Nam_VSA\"><\/span>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc81c\ub3c4(VSA) \uac1c\uc694<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4150\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA.jpg\" alt=\"To\u0302\u0309ng quan ve\u0302\u0300 he\u0323\u0302 tho\u0302\u0301ng chua\u0302\u0309n mu\u031b\u0323c kie\u0302\u0309m toa\u0301n Vie\u0323\u0302t Nam VSA\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc740 \uc758\ubb34 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc694\uac74, \uc6d0\uce59 \ubc0f \uc808\ucc28\ub97c \uaddc\uc815\ud55c \ubc95\uaddc \uccb4\uacc4\uc785\ub2c8\ub2e4. \uc7ac\uc815\ubd80\uc5d0\uc11c \uc81c\uc815\ud55c VSA\ub294 \ubaa8\ub4e0 \ub3c5\ub9bd \uac10\uc0ac\uc758 \ud488\uc9c8\uc744 \ud3c9\uac00\ud558\ub294 \uae30\uc900\uc774 \ub418\uc5b4 \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc774 \uacac\uace0\ud558\uace0 \uac1d\uad00\uc801\uc778 \uadfc\uac70\uc5d0 \uae30\ubc18\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/p>\n<p>\uc774 \uc2dc\uc2a4\ud15c\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uacfc\uc758 \uae34\ubc00\ud55c \ud1b5\ud569\uc744 \uae30\ubc18\uc73c\ub85c \uad6c\ucd95\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc720\uc0ac\uc131\uc740 \ubca0\ud2b8\ub0a8 \uae30\uc5c5\uc758 \uc7ac\ubb34 \ubcf4\uace0\uc11c\uac00 \uad6d\uc81c \uae08\uc735 \uae30\uad00 \ubc0f \uc678\uad6d \ud22c\uc790\uc790\uc640 \uac70\ub798\ud560 \ub54c \ub354 \ub192\uc740 \uc2e0\ub8b0\ub3c4\ub97c \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uad6d\uc81c \uad00\ud589\uc5d0 \ubd80\ud569\ud558\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc744 \ucc44\ud0dd\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uae00\ub85c\ubc8c \uacf5\uae09\ub9dd\uc5d0 \uc790\uc2e0 \uc788\uac8c \uc9c4\ucd9c\ud558\uae30 \uc704\ud55c \uc804\ub7b5\uc801 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_su_hinh_thanh_cua_he_thong_VSA\"><\/span>VSA \uc2dc\uc2a4\ud15c\uc758 \ubc95\uc801 \uadfc\uac70 \ubc0f \ud615\uc131 \uacfc\uc815<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubca0\ud2b8\ub0a8\uc758 \uac10\uc0ac \ud65c\ub3d9\uc740 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638\uc5d0 \uc758\ud574 \uc9c1\uc811\uc801\uc73c\ub85c \uaddc\uc815\ub429\ub2c8\ub2e4. \uc774 \ubc95\ub960\uc5d0 \ub530\ub77c \uc7ac\uc815\ubd80\ub294 \ud2b9\uc815 \ud68c\ub78c, \ud2b9\ud788 \ud68c\ub78c 214\/2012\/TT-BTC\ub97c \ud1b5\ud574 \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA) \uc2dc\uc2a4\ud15c\uc744 \ubc1c\ud45c\ud558\uc5ec \uadf8 \uc2dc\ud589\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud588\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900 \uc900\uc218\ub294 \ub354 \uc774\uc0c1 \uc120\ud0dd \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc5d0 \ub300\ud55c \ubc95\uc801 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/p>\n<p>\ud604\uc7ac \uc774 \uc2dc\uc2a4\ud15c\uc740 37\uac1c\uc758 \uac10\uc0ac \uae30\uc900, 1\uac1c\uc758 \ud488\uc9c8 \uad00\ub9ac \uae30\uc900 \ubc0f \uad00\ub828 \uc804\ubb38\uac00 \uc724\ub9ac \uae30\uc900\uc744 \ud3ec\ud568\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc774\ub7ec\ud55c \uae30\uc900\uc758 \uc81c\uc815 \uacfc\uc815\uacfc \ubc95\uc801 \uadfc\uac70\ub97c \uc774\ud574\ud568\uc73c\ub85c\uc368 \ud68c\uacc4 \ubc0f \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \uc870\uc815 \ubc0f \ubb38\uc11c \uc81c\uacf5\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \uba85\ud655\ud788 \ud558\uace0 \ud589\uc815 \ucc98\ubc8c \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dac_diem_cot_loi_cua_chuan_muc_kiem_toan_Viet_Nam\"><\/span>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc758 \ud575\uc2ec \ud2b9\uc9d5.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4148\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam.jpg\" alt=\"Ca\u0301c \u0111a\u0323\u0306c \u0111ie\u0302\u0309m co\u0302\u0301t lo\u0303i cu\u0309a chua\u0302\u0309n mu\u031b\u0323c kie\u0302\u0309m toa\u0301n Vie\u0323\u0302t Nam\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\uac10\uc0ac\ubc95\uc778\uacfc\uc758 \ud611\uc5c5 \uacfc\uc815\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 VSA \uc2dc\uc2a4\ud15c\uc758 \uad6c\uccb4\uc801\uc778 \ud2b9\uc9d5\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud2b9\uc9d5\uc740 \uae30\uc220\uc801\uc778 \uce21\uba74\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0 \uacbd\uc601\uc9c4\uc758 \ucc45\uc784\uacfc\ub3c4 \ubc00\uc811\ud558\uac8c \uad00\ub828\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubc95\uc801 \uad6c\uc18d\ub825: \uc7ac\ubb34\ubd80\uc5d0\uc11c \ubc1c\ud45c\ud55c \uaddc\uc815\uc740 \uc804\uad6d\uc801\uc73c\ub85c \ud6a8\ub825\uc744 \uac16\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc758 \uc6d0\uce59\uc744 \uc704\ubc18\ud560 \uacbd\uc6b0 \uac10\uc0ac\uc778\uacfc \ud53c\uac10\uc0ac \uae30\uc5c5 \ubaa8\ub450\uc5d0\uac8c \ubc95\uc801 \uc704\ud5d8\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uad6d\uc81c\uc801 \ud638\ud658\uc131: VSA\ub294 \uad6d\uc81c\ud68c\uacc4\uc0ac\uc5f0\ub9f9(IFAC)\uc758 ISA \uc2dc\uc2a4\ud15c\uc744 \uae30\ubc18\uc73c\ub85c \uc791\uc131 \ubc0f \uc801\uc6a9\ub418\uc5b4 \uae00\ub85c\ubc8c \uc7ac\ubb34 \ubcf4\uace0\uc758 \uacf5\ud1b5 \uc5b8\uc5b4\ub97c \uc81c\uacf5\ud568\uc73c\ub85c\uc368 \uc678\uad6d \ud22c\uc790\uc790\ub4e4\uc774 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \ub354\uc6b1 \uc27d\uac8c \ud3c9\uac00\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/li>\n<li>\ud22c\uba85\uc131\uc5d0 \uc911\uc810\uc744 \ub450\uc2ed\uc2dc\uc624: \uaddc\uc815\uc740 \uc9c4\uc2e4\ub41c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \ud1b5\ud574 \uc0ac\uae30 \ub610\ub294 \uc911\ub300\ud55c \uc624\ub958 \ud610\uc758\ub85c\ubd80\ud130 \uc2a4\uc2a4\ub85c\ub97c \ubcf4\ud638\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc5c4\uaca9\ud55c \uc808\ucc28\uc640 \uac1c\uc778\uc801 \ucc45\uc784: VSA\ub294 \uc2e4\ubb34 \uac10\uc0ac\uc778\uc5d0\uac8c \uc9c1\uc811\uc801\uc778 \ucc45\uc784\uc744 \ubd80\uacfc\ud558\uba70, \uac10\uc0ac \uc804\ubc18\uc5d0 \uac78\uccd0 \uc804\ubb38\uac00\uc801 \ub3c5\ub9bd\uc131\uacfc \ud68c\uc758\uc801\uc778 \ud0dc\ub3c4\ub97c \uc720\uc9c0\ud558\uc5ec \ucd5c\ub300\ud55c\uc758 \uac1d\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_cac_chuan_muc_kiem_toan_trong_tam_doanh_nghiep_can_luu_y\"><\/span>\uae30\uc5c5\uc774 \uc54c\uc544\uc57c \ud560 \uc8fc\uc694 \uac10\uc0ac \uae30\uc900\uc744 \ubd84\ub958\ud569\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uae30\uc5c5\uc740 \uad50\uacfc\uc11c\ucc98\ub7fc \uae30\uc900\uc744 \ub098\uc5f4\ud558\uae30\ubcf4\ub2e4\ub294 \uc6b4\uc601, \uc704\ud5d8 \uad00\ub9ac \ubc0f \uc5f0\uac04 \uc7ac\ubb34 \ubcf4\uace0\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uae30\uc900\ub4e4\uc744 \uc911\uc2ec\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \uacbd\uc601\uc9c4\uc774 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud560 \uac00\uc7a5 \uc911\uc694\ud55c \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uac10\uc0ac \uae30\uc900 \uadf8\ub8f9\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_trach_nhiem_va_xu_ly_gian_lan\"><\/span>\uc0ac\uae30 \ud589\uc704\uc5d0 \ub300\ud55c \ucc45\uc784 \ubc0f \ucc98\ub9ac \uae30\uc900.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774 \uadf8\ub8f9\uc740 \uac10\uc0ac\uc778\uc774 \ud68c\uc0ac\uc758 \uacbd\uc601 \uad6c\uc870\uc640 \ud1b5\uc81c \ubb38\ud654\ub97c \uc5b4\ub5bb\uac8c \uc778\uc2dd\ud558\ub294\uc9c0, \ud2b9\ud788 \ub2e4\uc74c \uc0ac\ud56d\ub4e4\uc744 \ud3ec\ud568\ud558\uc5ec \ud30c\uc545\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>VSA 200: \uc724\ub9ac\uc801 \uc6d0\uce59\uacfc \uc804\ubc18\uc801\uc778 \ubaa9\ud45c\ub97c \uc124\uc815\ud558\uace0, \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc758 \uc131\uc2e4\ud55c \ud611\ub825\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.<\/li>\n<li>VSA 210: \uac10\uc0ac \uacc4\uc57d \uc870\uac74\uc5d0 \ub300\ud55c \ud569\uc758\uc11c\ub85c, \uae30\uc5c5\uc774 \uc815\ubcf4 \uc81c\uacf5\uacfc \uad00\ub828\ud558\uc5ec \uc790\uc2e0\uc758 \uad8c\ub9ac\uc640 \uc758\ubb34\ub97c \uba85\ud655\ud788 \ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uc5d0 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/li>\n<li>VSA 240: \uc0ac\uae30 \uad00\ub828 \ucc45\uc784. \uc774 \ubd80\ubd84\uc740 \uae30\uc5c5\uc774 \uac10\uc0ac\uac00 \uc2dc\uc791\ub418\uae30 \uc804\uc5d0 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uace0 \uc2dc\uc2a4\ud15c\uc801 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_lap_ke_hoach_va_danh_gia_rui_ro_sai_sot_trong_yeu\"><\/span>\uc7ac\ubb34\uc81c\ud45c\uc758 \uc911\uc694 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \uacc4\ud68d\ud558\uace0 \ud3c9\uac00\ud558\uae30 \uc704\ud55c \uae30\uc900.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uac10\uc0ac\uc778\uc774 \ub370\uc774\ud130\ub97c \uc218\uc9d1\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc758 \uc77c\uc0c1\uc801\uc778 \uc6b4\uc601\uc5d0 \uc5b4\ub290 \uc815\ub3c4\uae4c\uc9c0 \uac1c\uc785\ud560\uc9c0 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>VSA 315: \uac10\uc0ac\uc790\ub294 \uc0ac\uc5c5 \ud658\uacbd\uc744 \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud569\ub2c8\ub2e4. \ub9cc\uc57d \uae30\uc5c5\uc774 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \ucda9\ubd84\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc9c0 \uc54a\uc73c\uba74, \uac10\uc0ac \ub300\uc0c1\uc744 \uacfc\ub300\ud3c9\uac00\ud558\uc5ec \uac80\uc0ac \uc0d8\ud50c \uc218\uac00 \uc99d\uac00\ud558\uace0 \uc591\uce21 \ubaa8\ub450 \uc2dc\uac04 \ub0ad\ube44\ub97c \ucd08\ub798\ud560 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>VSA 320: \uc911\uc694\uc131 \ud310\ub2e8. \uae30\uc5c5\uc740 \ubaa8\ub4e0 \uc0ac\uc18c\ud55c \uc624\ub958\ub97c \uc218\uc815\ud560 \ud544\uc694\ub294 \uc5c6\uc9c0\ub9cc, \uc774 \uae30\uc900\uce58\ub97c \ucd08\uacfc\ud558\ub294 \uc624\ub958\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc758\uacac \uc720\ud615\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce5c\ub2e4\ub294 \uc810\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_bang_chung_va_tai_lieu_luu_tru\"><\/span>\uc99d\uac70 \ubc0f \uae30\ub85d \ubb38\uc11c\uc5d0 \ub300\ud55c \uae30\uc900<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc99d\uac70 \ubd80\uc871\uc740 \ubd84\uc7c1\uc774\ub098 \uc608\uc678 \uc0ac\ud56d\uc758 \uc8fc\uc694 \uc6d0\uc778\uc778 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc774 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>VSA 500: \uc99d\uac70 \uc801\ud569\uc131\uc5d0 \uad00\ud55c \uaddc\uc815. \uae30\uc5c5\uc740 \ubc95\uc801 \ud6a8\ub825\uc774 \ub192\uc740 \uc6d0\ubcf8 \ubb38\uc11c, \uacc4\uc57d\uc11c \ubc0f \uc815\uc0b0\uc11c\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>VSA 230: \uac10\uc0ac \ubb38\uc11c\ud654. \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900\uc5d0 \ub530\ub77c \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uba74 \uae30\uc5c5\uc740 \ud5a5\ud6c4 \uc138\ubb34 \ub2f9\uad6d\uc774\ub098 \uc804\ubb38 \uc870\uc0ac\uad00\uc5d0\uac8c \uac10\uc0ac \uacb0\uacfc\ub97c \ub354 \uc27d\uac8c \uc124\uba85\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_y_kien_va_bao_cao_kiem_toan\"><\/span>\uac10\uc0ac \uc758\uacac \ubc0f \ubcf4\uace0 \uae30\uc900.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774\ub7ec\ud55c \uae30\uc900\ub4e4\uc744 \ud1b5\ud574 \ub3c4\ucd9c\ub418\ub294 \ucd5c\uc885 \uacb0\uacfc\ub294 \uc790\ubcf8 \uc2dc\uc7a5\uc5d0\uc11c \ud68c\uc0ac\uc758 \uc704\uc0c1\uacfc \ud3c9\ud310\uc744 \uacb0\uc815\ud560 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>VSA 700 \ubc0f VSA 705: \ub2e4\uc591\ud55c \uc720\ud615\uc758 \uac10\uc0ac \uc758\uacac\uc744 \uc77d\uace0 \uc774\ud574\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68. \ud55c\uc815 \uc758\uacac \ub610\ub294 \uc758\uacac \uac70\ubd80\ub294 \uae30\uc5c5\uc758 \uc740\ud589 \ub300\ucd9c \ub610\ub294 \uc8fc\uc2dd \ubc1c\ud589 \ub2a5\ub825\uc5d0 \uc2ec\uac01\ud55c \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_cac_quy_dinh_moi_va_huong_dan_ap_dung_giai_doan_2024_2025\"><\/span>2024-2025\ub144 \uae30\uac04 \ub3d9\uc548 \uc801\uc6a9\ub418\ub294 \uac1c\uc815\ub41c \uaddc\uc815 \ubc0f \uc9c0\uce68.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc774 \uae30\uac04 \ub3d9\uc548 \uc7ac\uc815\ubd80\uc640 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(VACPA)\ub294 \ubcc0\ub3d9\uc131\uc774 \ud070 \uacbd\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c \uac10\uc0ac \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uae30 \uc704\ud55c \uc9c0\uce68 \ubb38\uc11c\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\ub4e4\uc774 \ucd5c\uadfc \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900\uc758 \uc2e4\uc81c \uc801\uc6a9\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc8fc\uc694 \ubcc0\ud654\ub97c \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d, \ucd5c\uadfc \uba87 \ub144\uac04\uc758 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc694\uc57d\ud55c \ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\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;\">\ucf58\ud150\uce20 \uc5c5\ub370\uc774\ud2b8<\/th>\n<th style=\"text-align: center;\">\uae30\uc5c5\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/th>\n<th style=\"text-align: center;\">\uc804\ubb38\uac00 \uc870\uc5b8<\/th>\n<\/tr>\n<tr>\n<td>\ucd94\uc815 \uc704\ud5d8 \uad00\ub9ac<\/td>\n<td>\uc7ac\uc815 \uc900\ube44\uae08\uc5d0 \ub300\ud55c \uc694\uac74\uc774 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/td>\n<td>\uba85\ud655\ud55c \uacc4\uc0b0 \uae30\uc900\uacfc \uc2dc\uc7a5 \uc99d\uac70\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\uc9c0\uc18d\uc801\uc778 \uc815\ubcf4 \uacf5\uac1c<\/td>\n<td>\ub9c8\uac10\uc77c \uc774\ud6c4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc0c1\ud669\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud558\uc2ed\uc2dc\uc624.<\/td>\n<td>\uac10\uc0ac\uc778\uc740 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ub300\ud574 \uc9c0\uc18d\uc801\uc73c\ub85c \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uc81c\uacf5\ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\uc218\uc775 \uc778\uc2dd<\/td>\n<td>\ubcf5\uc7a1\ud55c \uc218\uc775 \uc778\uc2dd \uc6a9\uc5b4\ub97c \ucca0\uc800\ud788 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/td>\n<td>\uacbd\uc81c \uacc4\uc57d\uc11c\uc5d0 \uc704\ud5d8\uc774 \uc774\uc804\ub418\ub294 \uc2dc\uc810\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc704 \ud45c\ub97c \uac80\ud1a0\ud55c \ud6c4, \uae30\uc5c5\ub4e4\uc740 \uc774\ub7ec\ud55c \uc5c5\ub370\uc774\ud2b8\uac00 VSA \uc2dc\uc2a4\ud15c\uc744 \uc644\uc804\ud788 \ubc14\uafb8\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc \uc124\uba85 \ubcf4\uace0\uc11c\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc5ec\uc57c \ud55c\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \ucd94\uc815\uc5d0 \ud544\uc694\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \ubbf8\ub9ac \uc900\ube44\ud558\uba74 \uac10\uc0ac \uc808\ucc28\uac00 \ub354\uc6b1 \uc6d0\ud65c\ud558\uac8c \uc9c4\ud589\ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_soat_chat_luong_kiem_toan_theo_VSCQ_1\"><\/span>VSCQ 1\uc5d0 \ub530\ub978 \uac10\uc0ac \ud488\uc9c8 \uad00\ub9ac \uaddc\uc815<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900 \uc81c1\ud638(VSCQ 1)\ub294 \ud68c\uacc4\ubc95\uc778\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \ub300\uc0c1\uc73c\ub85c \ud558\uc9c0\ub9cc, \ud53c\uac10\uc0ac \uae30\uc5c5\uc758 \uc774\uc775\uc5d0\ub3c4 \ubc00\uc811\ud55c \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \uae30\uc5c5\uc774 VSCQ 1\uc744 \uc798 \uc900\uc218\ud558\ub294 \ud68c\uacc4\ubc95\uc778\uc744 \uace0\uc6a9\ud560 \uacbd\uc6b0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc810\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uac10\uc0ac\uac00 \uc804\ubb38\uc801\uc778 \uc808\ucc28\uc5d0 \ub530\ub77c \uc218\ud589\ub418\ub3c4\ub85d \ud558\uace0, \uc778\uc801 \uc694\uc778\uc73c\ub85c \uc778\ud55c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc5ec\ub7ec \ub2e8\uacc4\uc758 \ub3c5\ub9bd\uc801\uc778 \uc804\ubb38\uac00\ub4e4\uc774 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uc5ec \uc7a0\uc7ac\uc801\uc778 \ubc95\uc801 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ube44\uc988\ub2c8\uc2a4\ub97c \ubcf4\ud638\ud558\uc138\uc694.<\/li>\n<li>\uac10\uc0ac\uc5d0 \ucca8\ubd80\ub41c \uacbd\uc601\uc9c4 \uc11c\ud55c\uc744 \ud1b5\ud574 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ubbf8\ube44\uc810\uc5d0 \ub300\ud55c \uc720\uc6a9\ud55c \uc870\uc5b8\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Su_thay_doi_cua_VSA_truoc_thach_thuc_cong_nghe_va_hoi_nhap_quoc_te\"><\/span>VSA\ub294 \uae30\uc220\uc801 \ub3c4\uc804\uacfc \uad6d\uc81c\uc801 \ud1b5\ud569\uc5d0 \uc9c1\uba74\ud558\uc5ec \ubcc0\ud654\ub97c \uac70\ub4ed\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ub514\uc9c0\ud138 \uae30\uc220\uc758 \uae09\uc18d\ud55c \ubc1c\uc804\uc740 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900 \uc6b4\uc601 \ubc29\uc2dd\uc5d0 \uc0c8\ub85c\uc6b4 \uc694\uad6c\ub97c \uc81c\uae30\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \ub370\uc774\ud130\ub97c \uc800\uc7a5\ud558\uace0 \uc81c\uacf5\ud558\ub294 \ubc29\uc2dd\uc744 \ubc14\uafd4\uc57c \ud568\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>IT \ubc0f \ube45\ub370\uc774\ud130 \ud658\uacbd\uc5d0\uc11c\uc758 \uac10\uc0ac: VSA\ub294 \ubcf5\uc7a1\ud55c ERP \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c \ud3ec\ud568\ud558\ub3c4\ub85d \uc5c5\ub370\uc774\ud2b8\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ub192\uc740 \uc2e0\ub8b0\ub3c4\uc640 \ubcf4\uc548\uc131\uc744 \uac16\ucd98 \ub514\uc9c0\ud138\ud654\ub41c \uc99d\uac70\ub97c \uc81c\uacf5\ud560 \uc900\ube44\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc778\uacf5\uc9c0\ub2a5(AI)\uc758 \uc601\ud5a5: \uc790\ub3d9\ud654\ub41c \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uac00 \uc218\ub3d9 \uc808\ucc28\ub97c \uc810\ucc28 \ub300\uccb4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc624\ub958\ub97c \ub354 \ube60\ub974\uac8c \ubc1c\uacac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uc9c0\ub9cc, \uae30\uc5c5\uc740 \ud45c\uc900\ud654\ub41c \uc785\ub825 \ub370\uc774\ud130\ub97c \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>IFRS \ub3c4\uc785 \ub85c\ub4dc\ub9f5: \ubca0\ud2b8\ub0a8\uc774 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc73c\ub85c \uc804\ud658\ud568\uc5d0 \ub530\ub77c, \ubca0\ud2b8\ub0a8\uc758 \uac10\uc0ac \uae30\uc900 \uccb4\uacc4\ub294 \uc0c8\ub85c\uc6b4 \uac10\uc0ac \ubc29\ubc95\uacfc \ud68c\uacc4 \uc6d0\uce59 \uac04\uc758 \uc5c4\uaca9\ud55c \uc870\ud654\ub97c \uc694\uad6c\ud558\ub294 \uac00\uad50 \uc5ed\ud560\uc744 \uc218\ud589\ud560 \uac83\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_tam_quan_trong_cua_viec_chu_dong_tuan_thu_VSA\"><\/span>\uacb0\ub860\uc801\uc73c\ub85c, VSA\ub97c \uc0ac\uc804\uc5d0 \uc900\uc218\ud558\ub294 \uac83\uc774 \uc5bc\ub9c8\ub098 \uc911\uc694\ud55c\uc9c0 \uc54c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc81c\ub3c4\ub294 \ub2e8\uc21c\ud55c \ubc95\uc801 \uc7a5\ubcbd\uc774 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \uc804\ubb38\uc131\uacfc \uc9c0\uc18d\uac00\ub2a5\uc131\uc744 \uc704\ud55c \uc2e4\uc9c8\uc801\uc778 &quot;\uc9c0\uce68&quot;\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc81c\ub3c4\ub97c \ub2e8\uc21c\ud55c \ubc95\uaddc \uc900\uc218 \uc758\ubb34\uac00 \uc544\ub2cc \uc704\ud5d8 \uad00\ub9ac \ub3c4\uad6c\ub85c \ud65c\uc6a9\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc7ac\ubb34 \uad00\ub9ac \uc5ed\ub7c9\uc744 \uac15\ud654\ud558\uace0 \ud30c\ud2b8\ub108 \ubc0f \uc8fc\uc8fc\uc640\uc758 \ud655\uace0\ud55c \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc55e\uc73c\ub85c \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc81c\ub3c4\ub97c \uc219\uc9c0\ud558\uace0 \uc798 \uc900\uc218\ud558\ub294 \uae30\uc5c5\uc740 \ud22c\uc790 \uc720\uce58 \ubc0f \uc0ac\uc5c5 \ud655\uc7a5\uc5d0 \uc788\uc5b4 \ud0c1\uc6d4\ud55c \uacbd\uc7c1 \uc6b0\uc704\ub97c \ud655\ubcf4\ud560 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\uae30\ud0c0 \uc11c\ube44\uc2a4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\uac10\uc0ac:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud68c\uacc4 \ubc0f \uc138\ubb34:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\uae08 \ubcf4\uace0\uc11c<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud569\ubc95\uc801\uc778:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/a><\/li>\n<li aria-level=\"1\">\ub2e4\ub978:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ed9 khung k\u1ef9 thu\u1eadt d\u00e0nh ri\u00eang cho ki\u1ec3m to\u00e1n vi\u00ean m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p ng\u00e0y c\u00e0ng kh\u1eaft khe, vi\u1ec7c hi\u1ec3u r\u00f5 chu\u1ea9n [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-2404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-luat"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2404","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=2404"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2404\/revisions"}],"predecessor-version":[{"id":4151,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2404\/revisions\/4151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4149"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}