{"id":4036,"date":"2025-12-04T00:31:55","date_gmt":"2025-12-04T07:31:55","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4036"},"modified":"2026-01-08T02:26:13","modified_gmt":"2026-01-08T09:26:13","slug":"kiem-toan-doc-lap-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/","title":{"rendered":"\ub3c5\ub9bd \uac10\uc0ac\ub780 \ubb34\uc5c7\uc77c\uae4c\uc694? \uae30\uc5c5\uc5d0 \ub300\ud55c \uc5ed\ud560, \uacfc\uc815 \ubc0f \uac00\uce58\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ub780 \uae30\uc5c5 \ub0b4\ubd80 \uc6b4\uc601\uacfc \ubb34\uad00\ud55c \uc678\ubd80 \uac10\uc0ac \uae30\uad00 \ub610\ub294 \uac1c\uc778\uc774 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\uc640 \ud68c\uacc4 \uae30\ub85d\uc744 \uac1d\uad00\uc801\uc73c\ub85c \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uc7ac\ubb34 \uc815\ubcf4\uac00 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uc815\ud655\ud558\uace0 \uacf5\uc815\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\uc5ec \ud22c\uc790\uc790, \uc8fc\uc8fc \ubc0f \uaddc\uc81c \uae30\uad00\uc774 \uc815\ubcf4\uc5d0 \uae30\ubc18\ud55c \uc758\uc0ac\uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4. \ub3c5\ub9bd \uac10\uc0ac\ub294 \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0, \ud3c9\ud310\uc744 \uac1c\uc120\ud558\uba70, \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/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\/kiem-toan-doc-lap-la-gi\/#Tong_quan_ve_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac \uac1c\uc694<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_doc_lap_la_gi\" >\ub3c5\ub9bd \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Muc_tieu_cua_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \ubaa9\uc801.<\/a><\/li><\/ul><\/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\/kiem-toan-doc-lap-la-gi\/#Co_so_phap_ly_cua_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac\uc758 \ubc95\uc801 \uadfc\uac70<\/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\/kiem-toan-doc-lap-la-gi\/#Chuan_muc_va_dao_duc_trong_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac\uc5d0\uc11c\uc758 \uae30\uc900\uacfc \uc724\ub9ac<\/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\/kiem-toan-doc-lap-la-gi\/#Phan_biet_kiem_toan_doc_lap_va_kiem_toan_noi_bo\" >\ub3c5\ub9bd \uac10\uc0ac\uc640 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ucc28\uc774\uc810<\/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\/kiem-toan-doc-lap-la-gi\/#Doi_tuong_cua_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac \ub300\uc0c1<\/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\/kiem-toan-doc-lap-la-gi\/#Cac_loai_hinh_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac \uc720\ud615<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/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\/ko\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_hoat_dong\" >\uc131\uacfc \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_dac_biet\" >\ud2b9\ubcc4 \uac10\uc0ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Quy_trinh_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Lap_ke_hoach_kiem_toan\" >\uac10\uc0ac \uacc4\ud68d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Thu_thap_thong_tin_va_chung_tu\" >\uc815\ubcf4\uc640 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Kiem_tra_va_danh_gia\" >\uc2dc\ud5d8 \ubc0f \ud3c9\uac00<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Danh_gia_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \ud3c9\uac00<\/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\/ko\/kiem-toan-doc-lap-la-gi\/#Lap_bao_cao_kiem_toan\" >\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Trinh_bay_va_ban_giao_bao_cao\" >\ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \uc804\ub2ec\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Dich_vu_kiem_toan_doc_lap_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network)\uc758 \ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Thach_thuc_trong_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac\uc5d0\uc11c\uc758 \uacfc\uc81c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac \uac1c\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ub294 \uae30\uc5c5 \uc7ac\ubb34 \uc815\ubcf4\uc758 \ud22c\uba85\uc131, \uc815\ud655\uc131 \ubc0f \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ub3c5\ub9bd \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ubc95\ub960 \ubc0f \ud68c\uacc4 \uae30\uc900\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ub3c4\uc6b8 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc8fc\uc8fc, \ud22c\uc790\uc790 \ubc0f \uc0ac\uc5c5 \ud30c\ud2b8\ub108\uac00 \ud569\ub9ac\uc801\uc778 \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub294 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac \uc81c\ub3c4\uc758 \uc804\ubc18\uc801\uc778 \ud2c0\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uac1c\ub150\uacfc \ubaa9\ud45c\ub97c \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uc774\ub97c \ud1b5\ud574 \uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uc2dc\uc7a5\uc5d0\uc11c\uc758 \ud3c9\ud310\uc744 \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_la_gi\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ub780 \ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \ub610\ub294 \uae30\ud0c0 \uc7ac\ubb34 \uc815\ubcf4\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \ud3c9\uac00, \uac80\ud1a0 \ubc0f \uac80\uc99d\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \ud68c\uc0ac\uc640 \uc804\ud600 \uad00\ub828\uc774 \uc5c6\ub294 \uc678\ubd80 \uac10\uc0ac \uae30\uad00 \ub610\ub294 \uac1c\uc778\uc774 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4043\" aria-describedby=\"caption-attachment-4043\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4043\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap.png\" alt=\"T\u1ed5ng quan v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4043\" class=\"wp-caption-text\">\ub3c5\ub9bd \uac10\uc0ac \uac1c\uc694<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc758 \uc8fc\uc694 \ubaa9\uc801\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc, \uc0ac\uc5c5 \uc131\uacfc \ubc0f \ud604\uae08 \ud750\ub984\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\uc5ec \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \uc815\ubcf4\uc5d0 \uc785\uac01\ud55c \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc7ac\ubb34 \uad00\ub9ac\uc758 \ud22c\uba85\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc8fc\uc694 \ubaa9\ud45c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \uc7ac\ubb34 \ubcf4\uace0\ub97c \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624: \uc218\uce58\uac00 \uc7ac\ubb34 \uc0c1\ud669 \ubc0f \uc0ac\uc5c5 \uacb0\uacfc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uad00\ub9ac \uac1c\uc120: \uc624\ub958 \ubc0f \uc704\ud5d8 \uc694\uc18c\ub97c \ud30c\uc545\ud558\uace0 \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc744 \uc704\ud55c \uc81c\uc548\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960 \ubc0f \ud68c\uacc4 \uae30\uc900\uc744 \uc900\uc218\ud558\uba74 \uc704\ubc18 \uc704\ud5d8\uacfc \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \ubd84\uc7c1 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc \ubc0f \ud30c\ud2b8\ub108\uc758 \uc2e0\ub8b0\ub3c4 \ud5a5\uc0c1: \uc774\ub294 \uae30\uc5c5\uc774 \ud22c\uc790\uc790\uc640 \uc740\ud589\uc758 \ub208\uc5d0 \ub354 \ud070 \uc2e0\ub8b0\ub97c \uc5bb\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc758\uc0ac\uacb0\uc815 \uc9c0\uc6d0: \uacbd\uc601\uc9c4\uc774 \uc815\ud655\ud55c \uc7ac\ubb34 \ubc0f \uc804\ub7b5\uc801 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\uc758 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub3c5\ub9bd \uac10\uc0ac \ud65c\ub3d9\uc740 \uad6d\uac00 \ubc0f \uc7ac\uc815\ubd80\uac00 \ubc1c\ud45c\ud55c \ubc95\ub960 \ubb38\uc11c, \ubc95\ub839 \ubc0f \uac10\uc0ac \uae30\uc900 \uccb4\uacc4\ub97c \uae30\ubc18\uc73c\ub85c \uc218\ud589\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc95\uc801 \ud2c0\uc744 \uc900\uc218\ud568\uc73c\ub85c\uc368 \uac10\uc0ac \ud65c\ub3d9\uc740 \uac1d\uad00\uc801\uc774\uace0 \ud22c\uba85\ud558\uba70 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uae30\uc5c5, \ud22c\uc790\uc790 \ubc0f \uc774\ud574\uad00\uacc4\uc790 \uac04\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub3c5\ub9bd \uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \uc8fc\uc694 \ubc95\uc801 \uccb4\uacc4\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \ub0b4\uc6a9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc1c\ud589 \uae30\uad00<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-67-2011-QH12-of-March-29-2011-on-independent-audit-126679.aspx?tab=7\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4\uac10\uc0ac\uc778\uc758 \uc5c5\ubb34 \ubc94\uc704, \uc2e4\ubb34 \uc870\uac74 \ubc0f \ucc45\uc784, \uadf8\ub9ac\uace0 \ud68c\uacc4\uac10\uc0ac\ubc95\uc778\uc758 \uc758\ubb34\ub97c \uaddc\uc815\ud558\ub294 \ucd5c\uace0 \ubc95\uaddc\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\ud68c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960\uc758 \ud2b9\uc815 \uc870\ud56d \uc2dc\ud589\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc9c0\uce68\uc73c\ub85c, \uac10\uc0ac\ubc95\uc778\uc758 \uc804\ubb38\uc9c1 \ub4f1\ub85d \ubc0f \uacbd\uc601\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uba85\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubd80<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA) \uc2dc\uc2a4\ud15c\uc774 \uacf5\ud3ec\ub418\uc5c8\uc73c\uba70, \uc774\ub294 \ub3c5\ub9bd \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \ubc29\ubc95, \uc808\ucc28 \ubc0f \uc804\ubb38\uac00 \uc724\ub9ac\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 203\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \ud488\uc9c8 \uad00\ub9ac \ubc0f \uac10\uc0ac \ud68c\uc0ac\uc758 \ubcf4\uace0 \uc758\ubb34\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc81c \uac10\uc0ac \uae30\uc900(ISA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \uad6d\ub0b4 \uad00\ud589\uc5d0 \ub9de\ucdb0 \uc870\uc815\ub41c \uc774 \uc811\uadfc \ubc29\uc2dd\uc740 \ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \ud488\uc9c8\uacfc \ud1b5\ud569\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uc0ac\uc5f0\ub9f9(IFAC)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chuan_muc_va_dao_duc_trong_kiem_toan_doc_lap\"><\/span><strong>\ub3c5\ub9bd \uac10\uc0ac\uc5d0\uc11c\uc758 \uae30\uc900\uacfc \uc724\ub9ac<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uac00 \ud6a8\uacfc\uc801\uc774\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\uc73c\ub824\uba74 \uac10\uc0ac\uc778\uc740 \uc804\ubb38\uc801\uc778 \uae30\uc900\uacfc \uc724\ub9ac \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uacfc \uc774\ud574\uad00\uacc4\uc790\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uba74\uc11c \uac1d\uad00\uc801\uc774\uace0 \uc815\uc9c1\ud558\uba70 \ud22c\uba85\ud558\uac8c \uc5c5\ubb34\ub97c \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0\uc11c\uc758 \uae30\uc900 \ubc0f \uc724\ub9ac \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubc94\uc8fc<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0\uc11c\uc758 \uc911\uc694\uc131<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uae30\uc900<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \ubc0f \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc808\ucc28\uac00 \ubc95\uc801, \uc804\ubb38\uc801 \uadfc\uac70\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uc218\ud589\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uac83\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uc744 \ub192\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc774\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc758 \uc601\ud5a5\uc744 \ubc1b\uc9c0 \uc54a\uc73c\uba70 \uacbd\uc601\uc5d0 \uad00\uc5ec\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uc9c1\uc131\uacfc \uac1d\uad00\uc131\uc744 \uc720\uc9c0\ud558\uace0, \uc774\ud574 \ucda9\ub3cc\uc744 \ud53c\ud558\uba70, \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uac10\uc0ac \uacb0\uacfc\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubcf4 \ubcf4\uc548<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uc815\ubcf4, \uc804\ub7b5 \ub610\ub294 \uc601\uc5c5 \ube44\ubc00\uc744 \uacf5\uac1c\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \uc774\ud574\uad00\uacc4\uc790\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uace0 \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uc9c1\uacfc \ucc45\uc784\uac10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774 \ubcf4\uace0\uc11c\ub294 \uc2e4\uc81c \uc0c1\ud669\uc744 \ubc18\uc601\ud558\ub294 \uc815\ud655\ud55c \uacb0\uacfc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uacb0\uacfc\uac00 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc9c0\ub2c8\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uacbd\uc601\uc744 \uac1c\uc120\ud558\uace0 \ud569\ub9ac\uc801\uc778 \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ud488\uc9c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \uc808\ucc28\uc5d0 \ub530\ub77c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ud655\ub3c4\ub97c \ud5a5\uc0c1\uc2dc\ud0a4\uace0, \uc624\ub958\uc640 \uc704\ud5d8\uc744 \uc801\uc2dc\uc5d0 \uac10\uc9c0\ud558\uba70, \ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ub192\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_doc_lap_va_kiem_toan_noi_bo\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\uc640 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ucc28\uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc640 \ub0b4\ubd80 \uac10\uc0ac\ub294 \ubaa8\ub450 \uc7ac\ubb34 \uc6b4\uc601\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud558\uc9c0\ub9cc, \ub450 \uac10\uc0ac \uc720\ud615\uc740 \ubaa9\uc801, \ubc94\uc704 \ubc0f \ub300\uc0c1 \uace0\uac1d\uc774 \ub2e4\ub985\ub2c8\ub2e4. \ub450 \uac10\uc0ac \uc720\ud615\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc801\uc808\ud55c \uac10\uc0ac \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uace0 \ub450 \uac10\uc0ac \uc720\ud615\uc758 \uc774\uc810\uc744 \uadf9\ub300\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub3c5\ub9bd \uac10\uc0ac\uc640 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><b>\ub3c5\ub9bd \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><b>\ub0b4\ubd80 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \uc8fc\uccb4<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \ub3c5\ub9bd\uc801\uc778 \uc678\ubd80 \uac10\uc0ac \ubc95\uc778 \ub610\ub294 \uac10\uc0ac\uc778.<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubd80\uc11c\ub294 \uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\ubaa9\ud45c<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uac00 \uc678\ubd80 \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \uc9c4\uc2e4\ub418\uace0 \ud22c\uba85\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\uacbd\uc601 \ud6a8\uc728\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574 \ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0, \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \uac1c\uc120\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\ubc94\uc704<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\uc8fc\ub85c \uc7ac\ubb34 \ubcf4\uace0\uc11c \ubc0f \uad00\ub828 \uc7ac\ubb34 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\uc704\ud5d8 \uad00\ub9ac, \ud504\ub85c\uc138\uc2a4 \ubc0f \ub0b4\ubd80 \uaddc\uc815 \uc900\uc218\ub97c \ud3ec\ud568\ud55c \uc0ac\uc5c5 \uc6b4\uc601\uc758 \ubaa8\ub4e0 \uce21\uba74.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\uc74c<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\ubc95\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 (\ud2b9\ud788 \uc0c1\uc7a5 \uae30\uc5c5\uc740) \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\uc120\ud0dd \uc0ac\ud56d\uc774\uba70, \ub0b4\ubd80 \uad00\ub9ac \ubc0f \uc6b4\uc601 \ucd5c\uc801\ud654 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\uac1d\uad00\uc131<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\ucc28\uc624\ub294 \ud68c\uc0ac \uc678\ubd80 \uc778\uc0ac\uc774\uae30 \ub54c\ubb38\uc5d0 \ub0b4\ubd80 \uc774\ud574\uad00\uacc4\uc758 \uc601\ud5a5\uc744 \ubc1b\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uc0ac \ub0b4\ubd80\uc758 \uad00\uacc4\uc5d0 \uc601\ud5a5\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\uacb0\uacfc \ubcf4\uace0\uc11c<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc, \ud22c\uc790\uc790, \uc740\ud589 \ubc0f \uaddc\uc81c \uae30\uad00\uc744 \uc704\ud574.<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \uacbd\uc601\uc9c4\uc744 \uc704\ud55c \uac1c\uc120 \ubc0f \uc704\ud5d8 \uad00\ub9ac \uc9c0\uc6d0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \uc774\uc810<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uace0, \uc7ac\uc815\uc801 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uba70, \ud22c\uc790 \uacb0\uc815\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uad00\ub9ac\ub97c \uac1c\uc120\ud558\uace0, \uc624\ub958\ub97c \ud30c\uc545\ud558\uba70, \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_cua_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac \ub300\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ub294 \uc7ac\ubb34 \uc815\ubcf4 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uc758 \ud22c\uba85\uc131\uacfc \uccad\ub834\uc131\uc774 \uc694\uad6c\ub418\ub294 \uae30\uc5c5\uc5d0 \ub300\ud574 \uc2e4\uc2dc\ub429\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4040\" aria-describedby=\"caption-attachment-4040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4040\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap.png\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4040\" class=\"wp-caption-text\">\ub3c5\ub9bd \uac10\uc0ac \ub300\uc0c1<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5: \uc8fc\uc2dd\ud68c\uc0ac, \uc720\ud55c\ucc45\uc784\ud68c\uc0ac, \uacf5\uae30\uc5c5, \ud2b9\ud788 \uad6d\uac00 \uc790\ubcf8\uc73c\ub85c \uc124\ub9bd\ub418\uc5c8\uac70\ub098 \uc99d\uad8c \uac70\ub798\uc18c\uc5d0 \uc0c1\uc7a5\ub41c \ud68c\uc0ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc81c \uae30\uad00 \ubc0f \ud22c\uc790\uc790: \uc740\ud589, \ud22c\uc790 \ud380\ub4dc \ubc0f \uc8fc\uc694 \uc8fc\uc8fc\ub294 \uc7ac\ubb34 \uc131\uacfc\ub97c \ud3c9\uac00\ud558\uace0 \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc704\ud574 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc758\uc874\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \uae30\uad00 \ubc0f \ud30c\ud2b8\ub108: \uae08\uc735\uae30\uad00, \uc0ac\uc5c5 \ud30c\ud2b8\ub108, \uc138\ubb34 \ub2f9\uad6d \ub610\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \ud22c\uba85\uc131\uacfc \uacf5\uc815\uc131\uc744 \uac80\uc99d\ud574\uc57c \ud558\ub294 \uc81c3\uc790.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac \uc720\ud615<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ub780 \ub2e8\uc21c\ud788 \uc7ac\ubb34\uc81c\ud45c\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \uae30\uc5c5\uacfc \uc774\ud574\uad00\uacc4\uc790\uc758 \ub2e4\uc591\ud55c \ubaa9\uc801\uacfc \uc694\uad6c\ub97c \ucda9\uc871\ud558\ub294 \uc5ec\ub7ec \uac00\uc9c0 \ud615\ud0dc\ub97c \ud3ec\uad04\ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \ub3c5\ub9bd \uac10\uc0ac \uc720\ud615\uc785\ub2c8\ub2e4. \uc774 \uac10\uc0ac\uc758 \uc8fc\uc694 \ubaa9\uc801\uc740 \uae30\uc5c5\uc774 \uc791\uc131\ud55c \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc7ac\ubb34 \uc815\ubcf4\uac00 \uae30\uc5c5\uc758 \uc6b4\uc601, \uc790\uc0b0 \ubc0f \ubd80\ucc44\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294\uc9c0 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc218\uce58\ub97c \uac80\uc99d\ud569\ub2c8\ub2e4. \uadf8\ub4e4\uc740 \ubb38\uc11c, \uacc4\uc57d, \ud68c\uacc4 \uae30\ub85d \ubc0f \uad00\ub828 \uc99d\uac70\ub97c \uac80\ud1a0\ud558\uc5ec \ub370\uc774\ud130\uac00 \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uba70 \ud569\ubc95\uc801\uc778\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc774 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \ubc0f \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uc900\uc218\ud558\ub294\uc9c0 \uc5ec\ubd80\ub3c4 \ud655\uc778\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc900\uc744 \uc900\uc218\ud558\uba74 \uc7ac\ubb34\uc81c\ud45c\uac00 \ud22c\uc790\uc790, \uc740\ud589 \ubc0f \uaddc\uc81c \uae30\uad00\uc73c\ub85c\ubd80\ud130 \uc2e0\ub8b0\ud560 \uc218 \uc788\uace0 \ub110\ub9ac \uc778\uc815\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ubc95\ub960 \uaddc\uc815, \ub0b4\ubd80 \uc815\ucc45 \ubc0f \uacc4\uc57d\uc744 \uc900\uc218\ud558\uace0 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub454 \ub3c5\ub9bd \uac10\uc0ac \uc720\ud615\uc785\ub2c8\ub2e4. \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\uc758 \ubaa9\ud45c\ub294 \uae30\uc5c5\uc774 \ubc95\uc801 \uc704\ud5d8\uacfc \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \ubd84\uc7c1\uc744 \ucd5c\uc18c\ud654\ud558\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4039\" aria-describedby=\"caption-attachment-4039\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4039\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap.png\" alt=\"C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4039\" class=\"wp-caption-text\">\ub3c5\ub9bd \uac10\uc0ac \uc720\ud615<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \ud68c\uc0ac\uc758 \ud504\ub85c\uc138\uc2a4\uc640 \uc6b4\uc601\uc744 \ud3c9\uac00\ud558\uc5ec \uc704\ubc18 \uc0ac\ud56d\uc774\ub098 \ub204\ub77d \uc0ac\ud56d\uc774 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uc138\uae08 \uc2e0\uace0, \uacc4\uc57d \uc774\ud589 \ub610\ub294 \uc5c5\uacc4 \ubc95\uaddc \ubc0f \uaddc\uc815 \uad00\ub828 \ud65c\ub3d9\uc744 \uac80\ud1a0\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ub0b4\ubd80 \uad00\ub9ac\uc0c1\uc758 \uc57d\uc810\uc744 \ud30c\uc545\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \ubb38\uc81c\uc810\uc744 \ubc1c\uacac\ud558\uba74 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120\uc744 \uc704\ud55c \uad8c\uace0 \uc0ac\ud56d\uc744 \uc81c\uc2dc\ud558\uc5ec \uae30\uc5c5\uc774 \ud6a8\uc728\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uace0 \ubc95\uc801 \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong\"><\/span><b>\uc131\uacfc \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc6b4\uc601 \uac10\uc0ac\ub780 \ub2e8\uc21c\ud788 \uc7ac\ubb34 \uc218\uce58\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uae30\uc5c5 \uc6b4\uc601\uc758 \ud6a8\uc728\uc131, \uacbd\uc81c\uc131 \ubc0f \uc131\uacfc\ub97c \ud3c9\uac00\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub454 \ub3c5\ub9bd \uac10\uc0ac \uc720\ud615\uc785\ub2c8\ub2e4. \uadf8 \ubaa9\ud45c\ub294 \uae30\uc5c5\uc774 \ub354\uc6b1 \ud6a8\uacfc\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uace0 \uc790\uc6d0\uc744 \ub354\uc6b1 \ud6a8\uc728\uc801\uc73c\ub85c \ud65c\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc758 \ud504\ub85c\uc138\uc2a4, \uacbd\uc601 \uc2dc\uc2a4\ud15c \ubc0f \uc2e4\uc81c \uc6b4\uc601\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc790\uc6d0\uc774 \ud6a8\uc728\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uace0 \uc788\ub294\uc9c0, \ube44\uc6a9\uc774 \ud569\ub9ac\uc801\uc778\uc9c0, \ud504\ub85c\uc138\uc2a4\uac00 \ucd5c\uc801\ud654\ub418\uc5b4 \uc788\ub294\uc9c0\ub97c \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uc6b4\uc601 \uac10\uc0ac\ub294 \uacbd\uc601 \ubc0f \uc6b4\uc601\uc0c1\uc758 \uc7a0\uc7ac\uc801\uc778 \ubb38\uc81c\ub97c \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc624\ub958, \ub0ad\ube44 \ub610\ub294 \uc704\ud5d8\uc774 \ubc1c\uacac\ub418\uba74 \uac10\uc0ac\uc790\ub294 \uac1c\uc120 \ubc29\uc548\uc744 \uad8c\uace0\ud558\uc5ec \uae30\uc5c5\uc758 \ud6a8\uc728\uc131\uc744 \ub192\uc774\uace0 \uc190\uc2e4\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_dac_biet\"><\/span><b>\ud2b9\ubcc4 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud2b9\ubcc4 \uac10\uc0ac\ub780 \ud45c\uc900 \uac10\uc0ac \uc808\ucc28\ub97c \ub530\ub974\uc9c0 \uc54a\uace0 \uae30\uc5c5 \ub610\ub294 \uad00\ub828 \ub2f9\uc0ac\uc790\uc758 \ud2b9\uc815 \uc694\uccad\uc5d0 \ub530\ub77c \uc218\ud589\ub418\ub294 \ub3c5\ub9bd \uac10\uc0ac \uc720\ud615\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc720\ud615\uc758 \uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc2ec\uce35\uc801\uc778 \ud3c9\uac00\uac00 \ud544\uc694\ud558\uac70\ub098 \ud2b9\uc815 \ubaa9\uc801\uc744 \ub2ec\uc131\ud558\uae30 \uc704\ud574 \uc801\uc6a9\ub418\ub294 \ud2b9\uc218\ud55c \uc0c1\ud669\uc5d0 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4, \uae30\uc5c5\uc774 \ubbfc\uc601\ud654, \ud569\ubcd1 \ubc0f \uc778\uc218, \ud574\uc0b0 \ub610\ub294 \uad6c\uc870\uc870\uc815\uc744 \uac70\uce60 \ub54c \ud2b9\ubcc4 \uac10\uc0ac\uac00 \uc2e4\uc2dc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8 \ubaa9\uc801\uc740 \ud68c\uc0ac\uc758 \uc790\uc0b0, \ubd80\ucc44 \ubc0f \uc790\ubcf8\uacfc \uad00\ub828\ub41c \uc911\uc694\ud55c \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \ud544\uc694\ud55c \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uba70 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \uc790\uc0b0 \uac00\uce58 \ud3c9\uac00, \ubd80\ucc44 \ud3c9\uac00, \ub300\uaddc\ubaa8 \uac70\ub798 \uac80\ud1a0 \ub610\ub294 \ud2b9\uc815 \uc704\ud5d8 \ubd84\uc11d\uacfc \uac19\uc774 \uae30\uc5c5\uc774 \ud544\uc694\ub85c \ud558\ub294 \ud2b9\uc815 \ubb38\uc81c\uc5d0 \uc9d1\uc911\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28\ub294 \uc7ac\ubb34 \ubcf4\uace0\uc758 \uac1d\uad00\uc131, \uc9c4\uc2e4\uc131 \ubc0f \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc138\ubd80\uc801\uc778 \ub2e8\uacc4\uc5d0 \ub530\ub77c \uc218\ud589\ub429\ub2c8\ub2e4. \uac01 \ub2e8\uacc4\ub294 \uac10\uc0ac\uc778\uc774 \uc815\ud655\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uacb0\ub860\uc5d0 \ub3c4\ub2ec\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan\"><\/span><b>\uac10\uc0ac \uacc4\ud68d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \uacc4\ud68d \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac \uacfc\uc815\uc758 \ubaa9\ud45c, \ubc94\uc704 \ubc0f \ubc29\ubc95\ub860\uc744 \uba85\ud655\ud558\uac8c \uc815\uc758\ud569\ub2c8\ub2e4. <\/span><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ubd84\uc11d\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \uc911\uc694\ud55c \ud56d\ubaa9\uc744 \uc2dd\ubcc4\ud558\uc5ec \uac10\uc0ac \ubc94\uc704\ub97c \uac00\uc7a5 \ud070 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ubd80\ubd84\uc5d0 \uc9d1\uc911\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4042\" aria-describedby=\"caption-attachment-4042\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4042\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4042\" class=\"wp-caption-text\">\ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0, \uac10\uc0ac\ud300 \uac01 \uad6c\uc131\uc6d0\uc5d0\uac8c \uad6c\uccb4\uc801\uc778 \uc5c5\ubb34\ub97c \ud560\ub2f9\ud558\ub294 \ub4f1 \uc0c1\uc138\ud55c \uc2e4\ud589 \uc77c\uc815\uc774 \uc218\ub9bd\ub418\uc5b4 \uc5c5\ubb34\uc758 \uc9c4\ud589\uacfc \ud6a8\uc728\uc131\uc744 \ubcf4\uc7a5\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_thong_tin_va_chung_tu\"><\/span><b>\uc815\ubcf4\uc640 \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138 \uac80\ud1a0\uc5d0 \uc55e\uc11c \uc815\ubcf4 \ubc0f \ubb38\uc11c \uc218\uc9d1 \ub2e8\uacc4\ub294 \ub3c5\ub9bd \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\ub97c \ud1b5\ud574 \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \uc644\ubcbd\ud558\uac8c \ud30c\uc545\ud558\uace0, \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc774\ud574\ud558\uba70, \uae30\uc5c5\uc758 \uc704\ud5d8 \uc218\uc900\uc744 \ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc218\uc9d1\ub41c \uc815\ubcf4\ub294 \ud6c4\uc18d \uac10\uc0ac \uc808\ucc28\ub97c \uc815\ud655\ud558\uace0 \uac1d\uad00\uc801\uc73c\ub85c \uc218\ud589\ud558\ub294 \ub370 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ucc44\uad8c \ucd94\uc2ec \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \uc7a5\ubd80, \uacc4\uc57d\uc11c, \uc1a1\uc7a5 \ubc0f \uae30\ud0c0 \uc7ac\ubb34 \uac70\ub798 \uad00\ub828 \uc11c\ub958\ub97c \ucca0\uc800\ud788 \uac80\ud1a0\ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \uae30\uc5c5 \uc6b4\uc601, \ud604\uae08 \ud750\ub984 \ubc0f \ubd80\ucc44\ub97c \uac80\ud1a0\ud558\uc5ec \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud669\uacfc \uc704\ud5d8 \uc218\uc900\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud30c\uc545\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_va_danh_gia\"><\/span><b>\uc2dc\ud5d8 \ubc0f \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud544\uc694\ud55c \ubaa8\ub4e0 \uc815\ubcf4\uc640 \ubb38\uc11c\ub97c \uc218\uc9d1\ud55c \ud6c4, \uac80\uc99d \ubc0f \ud3c9\uac00 \ub2e8\uacc4\ub294 \ub3c5\ub9bd \uac10\uc0ac \uacfc\uc815\uc758 \ud575\uc2ec \ub2e8\uacc4\ub85c, \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \ud655\uc778\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \ubcf4\uace0\uc11c\uc758 \uc218\uce58\ub97c \uc6d0\ubcf8 \ubb38\uc11c\uc640 \ube44\uad50\ud558\uc5ec \uc7ac\ubb34 \uc815\ubcf4\uc758 \uc2e0\ub8b0\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uc624\ub958, \ubd80\uc815\ud589\uc704 \ub610\ub294 \uc774\uc0c1 \uc9d5\ud6c4\ub97c \ucc3e\uc544\ub0c5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c\ub294 \uc794\uc561 \ud655\uc778, \ube44\uc728 \ubd84\uc11d, \ubb34\uc791\uc704 \uac80\uc0ac \ub4f1\uc758 \uc804\ubb38\uc801\uc778 \uae30\ubc95\uc744 \ud65c\uc6a9\ud558\uc5ec \ub370\uc774\ud130\uc758 \uac1d\uad00\uc131\uacfc \uc815\ud655\uc131\uc744 \ud655\ubcf4\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacfc\uc815\uc744 \ud1b5\ud574 \uc5bb\uc740 \uacb0\uacfc\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \ud569\ub9ac\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \ucd5c\uc885 \uac10\uc0ac \uc758\uacac\uc744 \ub3c4\ucd9c\ud558\ub294 \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ud3c9\uac00\ub294 \ub3c5\ub9bd \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\ub85c, \uae30\uc5c5\uc774 \uc7ac\ubb34 \ud65c\ub3d9\uc744 \uc5b4\ub5bb\uac8c \uc870\uc9c1, \uad00\ub9ac \ubc0f \uac10\ub3c5\ud558\ub294\uc9c0 \uba85\ud655\ud788 \ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc758 \uc8fc\uc694 \ubaa9\ud45c\ub294 \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4\uc758 \ud6a8\uacfc\uc131\uc744 \ud655\uc778\ud558\uace0 \uc624\ub958\ub098 \ubd80\uc815\ud589\uc704\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \ucde8\uc57d\uc810\uc744 \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \ubb38\uc11c \uc2b9\uc778 \uc808\ucc28, \ucc45\uc784 \uc704\uc784, \uc790\uc0b0 \uad00\ub9ac \ubc0f \uc7ac\uace0 \uad00\ub9ac\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uac80\ud1a0\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud3c9\uac00\ub97c \ud1b5\ud574 \ub0b4\ubd80 \uaddc\uc815 \uc900\uc218 \uc815\ub3c4\ub97c \ud30c\uc545\ud558\uace0 \uacbd\uc601 \uc2dc\uc2a4\ud15c\uc758 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c \ud3c9\uac00 \uacb0\uacfc\ub294 \uacbd\uc601 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120, \ud22c\uba85\uc131 \uac15\ud654, \uc7ac\ubb34 \ubcf4\uace0 \uc815\ubcf4\uc758 \uc2e0\ub8b0\uc131 \ud655\ubcf4\ub97c \uc704\ud55c \uad8c\uace0\uc548\uc744 \uc81c\uc2dc\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan\"><\/span><b>\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac80\uc0ac, \ud3c9\uac00 \ubc0f \ubd84\uc11d \ub2e8\uacc4\ub97c \uc644\ub8cc\ud55c \ud6c4, \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ub2e8\uacc4\ub294 \uacb0\uacfc\ub97c \uc694\uc57d\ud558\uace0 \ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uacf5\uc2dd\uc801\uc778 \ud3c9\uac00\ub97c \uc81c\uacf5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131, \ud569\ub9ac\uc131 \ubc0f \ud22c\uba85\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \ubb38\uc11c, \uc218\uce58 \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac80\ud1a0 \uacb0\uacfc\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc774\ub294 \uc8fc\uc8fc, \ud22c\uc790\uc790 \ubc0f \uaddc\uc81c \uae30\uad00\uc744 \ud3ec\ud568\ud55c \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \uc815\ud655\ud55c \uc7ac\ubb34\uc801 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_bay_va_ban_giao_bao_cao\"><\/span><b>\ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uace0 \uc804\ub2ec\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc774 \uc644\ub8cc\ub418\uba74, \ubc1c\ud45c \ubc0f \uc804\ub2ec \ub2e8\uacc4\ub294 \ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28\uc758 \ub9c8\uc9c0\ub9c9 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc758 \ubaa9\ud45c\ub294 \uac10\uc0ac \uacb0\uacfc\ub97c \uae30\uc5c5\uacfc \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \uba85\ud655\ud558\uace0 \ud22c\uba85\ud558\uac8c \uc804\ub2ec\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud68c\uc0ac \uacbd\uc601\uc9c4\uc5d0\uac8c \uc9c1\uc811 \uc81c\ucd9c\ub418\uc5b4 \uc7ac\ubb34\uc81c\ud45c \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc870\uc0ac \uacb0\uacfc\uc640 \ud3c9\uac00 \ub0b4\uc6a9\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \ubc95\uc801 \uc694\uac74 \ubc0f \uc815\ubcf4 \ud544\uc694\uc5d0 \ub530\ub77c \uc8fc\uc8fc, \ud22c\uc790\uc790 \ub610\ub294 \uaddc\uc81c \uae30\uad00\uc744 \ud3ec\ud568\ud55c \ub2e4\ub978 \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \ubcf4\uace0\uc11c\uac00 \uc81c\uacf5\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c \uc804\ub2ec \uacfc\uc815\uc5d0\ub294 \uac1c\uc120 \uad8c\uace0 \uc0ac\ud56d\uc5d0 \ub300\ud55c \ub17c\uc758\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc81c\uc548\uc740 \uae30\uc5c5\uc774 \uacbd\uc601 \ud6a8\uc728\uc131\uc744 \ub192\uc774\uace0, \ub0b4\ubd80 \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\uba70, \ud5a5\ud6c4 \uc7ac\ubb34 \uc6b4\uc601\uc0c1\uc758 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_doc_lap_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN(Master Accountant Network)\uc758 \ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ubc95\uc801 \uc694\uac74, \uac10\uc0ac \uae30\uc900 \ubc0f \uae30\uc5c5 \uacbd\uc601 \uc694\uad6c \uc0ac\ud56d\uc744 \uc644\ubcbd\ud558\uac8c \ucda9\uc871\ud558\ub294 \uc804\ubb38\uc801\uc778 \ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \uc11c\ube44\uc2a4\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc758 \ubb34\uacb0\uc131, \ud22c\uba85\uc131 \ubc0f \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ud22c\uc790\uc790, \uc8fc\uc8fc \ubc0f \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc758 \ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc810\uc744 \ub204\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\ud55c \ud3c9\uac00: MAN \uac10\uc0ac\uc778\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \ubb38\uc11c, \uae30\ub85d \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uac80\ud1a0\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960 \ubc0f \uac10\uc0ac \uae30\uc900 \uc900\uc218: \ub2f9\uc0ac\uc758 \uc11c\ube44\uc2a4\ub294 \ubca0\ud2b8\ub0a8 \ubc95\ub960 \ubc0f \uad6d\uc81c \uac10\uc0ac \uae30\uc900\uc744 \uc900\uc218\ud558\uc5ec \uae30\uc5c5\uc758 \ubc95\uc801 \uc704\ud5d8\uc744 \uc644\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc601 \uac1c\uc120\uc744 \uc704\ud55c \uad8c\uace0\uc0ac\ud56d: MAN\uc740 \uc7ac\ubb34\uc81c\ud45c \ud3c9\uac00 \uc678\uc5d0\ub3c4 \uacbd\uc601 \ud6a8\uc728\uc131 \ud5a5\uc0c1, \ub0b4\ubd80 \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4 \ucd5c\uc801\ud654, \uc0ac\uc5c5 \uc6b4\uc601 \ucd5c\uc801\ud654\ub97c \uc704\ud55c \uad8c\uace0\uc0ac\ud56d\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\ub798 \ubc0f \ud22c\uc790 \uc9c0\uc6d0: MAN\uc758 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc8fc\uc8fc, \ud22c\uc790\uc790, \uc740\ud589 \ub610\ub294 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc911\uc694\ud55c \uae08\uc735 \uac70\ub798\uc5d0 \ub300\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0\uc11c\uc758 \uacfc\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0\ub294 \ub192\uc740 \uc218\uc900\uc758 \uc804\ubb38 \uae30\uc220\uc774 \uc694\uad6c\ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubcf5\uc7a1\ud55c \uc0ac\uc5c5 \ud658\uacbd, \ubc95\uc801 \uc694\uad6c\uc0ac\ud56d, \uadf8\ub9ac\uace0 \ub9ce\uc740 \uc5c5\ubb34\ub7c9\uc73c\ub85c \uc778\ud574 \uc218\ub9ce\uc740 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc5b4\ub824\uc6c0\uc744 \uba85\ud655\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uacfc \uac10\uc0ac\uc778\uc774 \ucca0\uc800\ud788 \uc900\ube44\ud558\uace0, \uc704\ud5d8\uc744 \uc904\uc774\uba70, \ub3c5\ub9bd \uac10\uc0ac\uc758 \ud6a8\uc728\uc131\uc744 \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \ub3c5\ub9bd \uac10\uc0ac\uc5d0\uc11c \uc9c1\uba74\ud558\ub294 \uc8fc\uc694 \uc5b4\ub824\uc6c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub3c5\ub9bd \uac10\uc0ac \uc2dc \uc9c1\uba74\ud558\ub294 \uc5b4\ub824\uc6c0 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub3c4\uc804<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\uc138 \uc124\uba85<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc29\ub300\ud558\uace0 \ubcf5\uc7a1\ud55c \uc815\ubcf4\ub7c9.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5, \ud2b9\ud788 \ub2e4\uc591\ud55c \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub294 \uae30\uc5c5\uc740 \uc218\ub9ce\uc740 \ubcf5\uc7a1\ud55c \uac70\ub798, \ubb38\uc11c \ubc0f \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc911\uc694\ud55c \uc815\ubcf4\ub97c \ub193\uce58\uc9c0 \uc54a\uae30 \uc704\ud574 \uac01 \ud56d\ubaa9\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \ud3c9\uac00\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uae30 \ubc0f \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc0ac\uae30 \ub610\ub294 \uace0\uc758\uc801\/\ube44\uace0\uc758\uc801 \uc624\ub958\ub97c \uacbd\ud5d8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub3c5\ub9bd \uac10\uc0ac\uc778\uc740 \uc794\uc561 \ud655\uc778 \ubc0f \ube44\uc728 \ubd84\uc11d\uacfc \uac19\uc740 \uc815\uad50\ud55c \uae30\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \uc2e0\uc18d\ud558\uac8c \uac10\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960 \ubc0f \uae30\uc900\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4 \ubc95\uaddc \ubc0f \uae30\uc900(VAS)\uacfc \uad6d\uc81c \uac10\uc0ac \uae30\uc900(ISA)\uc740 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc95\uaddc \ubc0f \uae30\uc900\uc744 \uc801\uc6a9\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \ubc95\uc801 \uc704\ud5d8\uc774 \ucd08\ub798\ub418\uac70\ub098 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\uc758 \uba85\uc131\uc5d0 \uc190\uc0c1\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubcf4 \uc811\uadfc\uc758 \uc5b4\ub824\uc6c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc77c\ubd80 \uae30\uc5c5\uc740 \uc644\uc804\ud55c \ud68c\uacc4 \uae30\ub85d \ubc0f \ubb38\uc11c\ub97c \uc720\uc9c0\ud558\uc9c0 \uc54a\uac70\ub098 \ub370\uc774\ud130\uac00 \ud22c\uba85\ud558\uc9c0 \uc54a\uc544 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \uc704\ud574 \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc218\uc9d1\ud558\uace0 \uac80\uc99d\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uac04 \ubc0f \uc790\uc6d0 \uc81c\uc57d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud2b9\ud788 \uac70\ub798\ub7c9\uc774 \ub9ce\uc740 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28\ub294 \ub2e8\uae30\uac04 \ub0b4\uc5d0 \uc644\ub8cc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \uc704\ud574\uc11c\ub294 \ub6f0\uc5b4\ub09c \uc2dc\uac04 \uad00\ub9ac \ub2a5\ub825, \ud6a8\uacfc\uc801\uc778 \uc5c5\ubb34 \uc704\uc784, \uadf8\ub9ac\uace0 \ucd5c\uc2e0 \uac10\uc0ac \ub3c4\uad6c\uc758 \ud65c\uc6a9\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\ub294 \uae30\uc5c5 \uc7ac\ubb34 \ubcf4\uace0\uc758 \ud22c\uba85\uc131, \uc9c4\uc2e4\uc131 \ubc0f \uacf5\uc815\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ub3c5\ub9bd \uac10\uc0ac\ub294 \uacc4\ud68d \uc218\ub9bd, \ubb38\uc11c \uc218\uc9d1, \uac80\ud1a0, \ud3c9\uac00 \ubc0f \ubcf4\uace0 \uacfc\uc815\uc744 \ud1b5\ud574 \uae30\uc5c5\uc774 \uacbd\uc601 \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\uace0 \uc7ac\ubb34 \uc704\ud5d8\uc744 \uc904\uc774\uba70 \ud22c\uc790\uc790, \uc8fc\uc8fc \ubc0f \uaddc\uc81c \ub2f9\uad6d\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud558\uace0 \ud22c\uba85\ud558\uba70 \ud6a8\uacfc\uc801\uc778 \ub3c5\ub9bd \uac10\uc0ac \uacb0\uacfc\ub97c \uc5bb\uc73c\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4... <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc740 \uc7ac\ubb34 \uad00\ub9ac \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uace0 \uc774\ud574\uad00\uacc4\uc790\uc640\uc758 \uc9c0\uc18d\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uacfc \ud611\ub825\ud558\ub294 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uac10\uc0ac\ud300\uc744 \ubcf4\uc720\ud55c \ud3c9\ud310 \uc88b\uc740 \uc870\uc9c1\uc785\ub2c8\ub2e4.<\/span><\/p>\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 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \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.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4041,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4036","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=4036"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4036\/revisions"}],"predecessor-version":[{"id":4538,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4036\/revisions\/4538"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4041"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}