{"id":4045,"date":"2025-12-04T01:12:04","date_gmt":"2025-12-04T08:12:04","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4045"},"modified":"2026-01-08T02:32:34","modified_gmt":"2026-01-08T09:32:34","slug":"kiem-toan-tuan-thu-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/","title":{"rendered":"\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00? \uadf8 \uc5ed\ud560, \uacfc\uc815 \ubc0f \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc5d0 \ubbf8\uce58\ub294 \uac00\uce58."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ubc95\ub960, \uc804\ubb38 \uae30\uc900 \ubc0f \ub0b4\ubd80 \uc815\ucc45\uc744 \uc900\uc218\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \ud68c\uacc4 \ub370\uc774\ud130\uc5d0\ub9cc \ucd08\uc810\uc744 \ub9de\ucd94\ub294 \uc7ac\ubb34\uac10\uc0ac\uc640 \ub2ec\ub9ac, \uc900\ubc95\uac10\uc0ac\ub294 \uc138\uae08, \ub178\ub3d9, \ub370\uc774\ud130 \ubcf4\uc548, \ud658\uacbd \ubcf4\ud638 \ubc0f \uc790\uae08\uc138\ud0c1 \ubc29\uc9c0 \ub4f1 \uc5ec\ub7ec \uc601\uc5ed\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \uc704\ubc18 \uc0ac\ud56d\uc744 \uc2dd\ubcc4\ud558\uace0, \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0, \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0, \ubc95\uc801 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uac10\uc0ac \uacb0\uacfc\ub294 \uae30\uc5c5\uc774 \uc804\ub7b5\uc801 \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0, \ud2b9\ud788 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uaddc\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c \uc8fc\uc8fc, \ud30c\ud2b8\ub108 \ubc0f \uc815\ubd80 \uae30\uad00\uacfc\uc758 \uad00\uacc4\ub97c \uac15\ud654\ud558\uc5ec \uae30\uc5c5 \uc774\ubbf8\uc9c0\ub97c \uc81c\uace0\ud558\ub294 \ub370 \uae30\uc5ec\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-tuan-thu-la-gi\/#Tong_quan_ve_kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \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-tuan-thu-la-gi\/#Kiem_toan_tuan_thu_la_gi\" >\uaddc\uc815 \uc900\uc218 \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-tuan-thu-la-gi\/#Vai_tro_cua_kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc758 \uc5ed\ud560<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Muc_tieu_va_pham_vi_cua_kiem_toan_tuan_thu\" >\uc900\ubc95\uac10\uc0ac\uc758 \ubaa9\ud45c \ubc0f \ubc94\uc704<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Muc_tieu_cua_kiem_toan_tuan_thu\" >\uc900\ubc95\uac10\uc0ac\uc758 \ubaa9\ud45c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Pham_vi_cua_kiem_toan_tuan_thu\" >\uc900\ubc95\uac10\uc0ac \ubc94\uc704<\/a><\/li><\/ul><\/li><\/ul><\/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-tuan-thu-la-gi\/#Co_so_phap_ly_cua_kiem_toan_tuan_thu\" >\uc900\ubc95\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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Phan_biet_kiem_toan_tuan_thu_voi_kiem_toan_noi_bo_va_kiem_toan_tai_chinh\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac, \ub0b4\ubd80 \uac10\uc0ac \ubc0f \uc7ac\ubb34 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/a><\/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\/kiem-toan-tuan-thu-la-gi\/#Quy_trinh_kiem_toan_tuan_thu_chuyen_nghiep\" >\uc804\ubb38\uc801\uc778 \uaddc\uc815 \uc900\uc218 \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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Lap_ke_hoach_kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd<\/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-tuan-thu-la-gi\/#Thu_thap_va_danh_gia_thong_tin\" >\uc815\ubcf4 \uc218\uc9d1 \ubc0f \ud3c9\uac00<\/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-tuan-thu-la-gi\/#Thuc_hien_kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc2e4\uc2dc\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Lap_bao_cao_kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Theo_doi_va_giam_sat_sau_kiem_toan\" >\uac10\uc0ac \ud6c4 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \uac10\ub3c5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Loi_ich_cua_kiem_toan_tuan_thu_doi_voi_doanh_nghiep\" >\uae30\uc5c5\uc744 \uc704\ud55c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc758 \uc774\uc810.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Dam_bao_tuan_thu_phap_luat_va_chuan_muc_noi_bo\" >\ubc95\ub960 \ubc0f \ub0b4\ubd80 \uae30\uc900 \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/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-tuan-thu-la-gi\/#Nang_cao_hieu_qua_hoat_dong_noi_bo\" >\ub0b4\ubd80 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud569\ub2c8\ub2e4.<\/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-tuan-thu-la-gi\/#Tang_cuong_uy_tin_va_niem_tin_cua_cac_ben_lien_quan\" >\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc785\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Nhung_rui_ro_khi_doanh_nghiep_khong_thuc_hien_kiem_toan_tuan_thu\" >\uae30\uc5c5\uc774 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/a><\/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-tuan-thu-la-gi\/#Kiem_toan_tuan_thu_trong_ky_nguyen_chuyen_doi_so\" >\ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc758 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Tu_dong_hoa_thu_thap_va_phan_tich_du_lieu\" >\uc790\ub3d9\ud654\ub41c \ub370\uc774\ud130 \uc218\uc9d1 \ubc0f \ubd84\uc11d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Giam_sat_lien_tuc_va_phat_hien_som_rui_ro\" >\uc9c0\uc18d\uc801\uc778 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \uc870\uae30 \uc704\ud5d8 \uac10\uc9c0.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Quan_ly_rui_ro_ve_an_toan_thong_tin\" >\uc815\ubcf4 \ubcf4\uc548 \uc704\ud5d8 \uad00\ub9ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Ho_tro_ra_quyet_dinh_chien_luoc\" >\uc804\ub7b5\uc801 \uc758\uc0ac\uacb0\uc815 \uc9c0\uc6d0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_tuan_thu_uy_tin\" >\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Dich_vu_kiem_toan_tuan_thu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network)\uc758 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc11c\ube44\uc2a4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Doi_ngu_chuyen_gia_giau_kinh_nghiem\" >\uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Ung_dung_cong_nghe_hien_dai\" >\ud604\ub300 \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub2e4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Tu_van_chien_luoc_va_nang_cao_quan_tri\" >\uc804\ub7b5 \ucee8\uc124\ud305 \ubc0f \uacbd\uc601 \uac1c\uc120.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-la-gi\/#Chi_phi_minh_bach_va_hop_ly\" >\ud22c\uba85\ud558\uace0 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu-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_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uac1c\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc624\ub298\ub0a0\uc758 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \ubc95\ub960 \ubc0f \ub0b4\ubd80 \uae30\uc900 \uc900\uc218\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc5d0\uac8c \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4. \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \uaddc\uc815\uc774 \uc5bc\ub9c8\ub098 \uc798 \uc774\ud589\ub418\uace0 \uc788\ub294\uc9c0 \ud3c9\uac00\ud558\uace0 \uac80\ud1a0\ud558\uc5ec \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uace0 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uba70 \ud30c\ud2b8\ub108, \uc8fc\uc8fc \ubc0f \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \uc2e0\ub8b0\ub97c \uac15\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_la_gi\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ubc95\ub960, \uc804\ubb38 \uae30\uc900, \ub0b4\ubd80 \uaddc\uc815 \ubc0f \uc81c3\uc790 \uc57d\uc18d\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud3c9\uac00, \uac80\ud1a0 \ubc0f \ud655\uc778\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc774 \ud65c\ub3d9\uc758 \ubaa9\ud45c\ub294 \uae30\uc5c5\uc774 \ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\uace0, \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac1c\uc120\uc744 \uc704\ud55c \uc2dc\uc815 \uc870\uce58\ub97c \uc81c\uc548\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub370\uc774\ud130\uc5d0 \ucd08\uc810\uc744 \ub9de\ucd94\ub294 \uc7ac\ubb34 \uac10\uc0ac\uc640 \ub2ec\ub9ac, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \uc138\uae08, \ud68c\uacc4, \ub178\ub3d9, \ud658\uacbd, \uc790\uae08 \uc138\ud0c1 \ubc29\uc9c0, \uc815\ubcf4 \ubcf4\uc548 \ubc0f \uae30\uc5c5 \uc9c0\ubc30 \uad6c\uc870\uc640 \uac19\uc740 \ub2e4\uc591\ud55c \uc601\uc5ed\uc73c\ub85c \ubc94\uc704\ub97c \ud655\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4047\" aria-describedby=\"caption-attachment-4047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4047\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4047\" class=\"wp-caption-text\">\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uc801\uc778 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc804\ubb38\uc801\uc778 \uc724\ub9ac \uae30\uc900\uc744 \uc900\uc218\ud558\ub294 \uc5ed\ub7c9 \uc788\ub294 \ub3c5\ub9bd \uac10\uc0ac\uc778 \ub610\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc5d0\uc11c \uc218\ud589\ud569\ub2c8\ub2e4. \uac10\uc0ac \uacb0\uacfc\ub294 \uae30\uc5c5\uc774 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc804\ub7b5\uc801 \uc758\uc0ac \uacb0\uc815\uc744 \uc9c0\uc6d0\ud558\uace0 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uba70 \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \uad00\uacc4\ub97c \uac15\ud654\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\ub294 \uc218\ub9ce\uc740 \uc2e4\uc9c8\uc801\uc778 \uc774\uc810\uc744 \uc81c\uacf5\ud558\uba70 \ud604\ub300 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc804\ub7b5\uc801\uc778 \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\uc810\uc740 \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;\">\uccab\uc9f8, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ubc95\ub960\uc5d0 \ub530\ub77c \uc6b4\uc601\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc138\uae08, \ud68c\uacc4, \ubcf4\ud5d8 \ubc0f \ub178\ub3d9\uc5d0 \uad00\ud55c \uaddc\uc815\uc774 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c, \uc0ac\uc804 \uc810\uac80 \ubc0f \uac80\ud1a0\ub294 \uae30\uc5c5\uc774 \ubc95\uaddc \uc704\ubc18\uc744 \ubc29\uc9c0\ud558\uace0 \ubc8c\uae08 \ubd80\uacfc \ub610\ub294 \uae30\uc5c5 \uc774\ubbf8\uc9c0 \uc190\uc0c1 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub458\uc9f8\ub85c, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \ub0b4\ubd80 \uc6b4\uc601 \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud504\ub85c\uc138\uc2a4, \uaddc\uc815 \ubc0f \uc815\ucc45\uc5d0 \ub300\ud55c \ud3c9\uac00\ub97c \ud1b5\ud574 \ube44\ud6a8\uc728\uc801\uc778 \ubd80\ubd84\uc744 \ud30c\uc545\ud558\uace0 \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc6b4\uc601 \ube44\uc6a9\uc744 \uc808\uac10\ud558\uae30 \uc704\ud55c \uc870\uc815\uc744 \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc14b\uc9f8, \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uc8fc\uc8fc, \ud30c\ud2b8\ub108, \uc815\ubd80 \uae30\uad00 \ub4f1 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uacfc\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4. \uac15\ub825\ud55c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc2dc\uc2a4\ud15c\uc740 \uc804\ubb38\uc131, \ucc45\uc784\uac10, \uc724\ub9ac\uc801 \uacbd\uc601\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9c8\uc9c0\ub9c9\uc73c\ub85c, \uac10\uc0ac\uc778\uc740 \uc790\ubb38 \uc5ed\ud560\ub3c4 \uc218\ud589\ud558\uba70, \uae30\uc5c5\uc774 \ub0b4\ubd80 \ud1b5\uc81c \uc5ed\ub7c9, \uc704\ud5d8 \uad00\ub9ac \ubc0f \uc7a5\uae30\uc801\uc778 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uac1c\uc120\ud560 \uc218 \uc788\ub3c4\ub85d \uad8c\uace0 \uc0ac\ud56d\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_va_pham_vi_cua_kiem_toan_tuan_thu\"><\/span><b>\uc900\ubc95\uac10\uc0ac\uc758 \ubaa9\ud45c \ubc0f \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uc5c5\uc740 \uc6b4\uc601 \uacfc\uc815\uc5d0\uc11c \uc77c\ub828\uc758 \ubc95\uaddc\uc640 \ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870 \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uae30\uc5c5\uc774 \uc2dc\uc2a4\ud15c\uc0c1\uc758 \uc7a0\uc7ac\uc801 \uc624\ub958\ub098 \ud5c8\uc810\uc744 \ud56d\uc0c1 \ud30c\uc545\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub530\ub77c\uc11c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc218\uc900\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud3c9\uac00\ud558\uace0 \uc2ec\uac01\ud55c \ubb38\uc81c\ub85c \ubc1c\uc804\ud558\uae30 \uc804\uc5d0 \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \uc608\ubc29\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \ud6a8\uacfc\uc801\uc778 \uc9c0\ubc30\uad6c\uc870 \ub3c4\uad6c\ub85c \ub4f1\uc7a5\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_tuan_thu\"><\/span><b>\uc900\ubc95\uac10\uc0ac\uc758 \ubaa9\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\uc758 \uc8fc\uc694 \ubaa9\uc801\uc740 \ubaa8\ub4e0 \uc0ac\uc5c5 \uc6b4\uc601\uc774 \ubc95\uaddc, \ub0b4\ubd80 \uc808\ucc28 \ubc0f \uc804\ubb38\uac00 \uc724\ub9ac \uae30\uc900\uc5d0 \ub530\ub77c \uc218\ud589\ub418\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc774 \uac10\uc0ac\ub294 \ub2e4\uc74c \ub124 \uac00\uc9c0 \uc8fc\uc694 \ubaa9\ud45c\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uaddc \uc900\uc218 \ud3c9\uac00: \uac10\uc0ac\uc778\uc740 \ud68c\uc0ac\uc758 \uc138\uae08, \ubcf4\ud5d8, \ud68c\uacc4, \ub178\ub3d9, \uc815\ubcf4 \ubcf4\uc548 \ubc0f \ud658\uacbd \uad00\ub828 \uc758\ubb34 \uc0ac\ud56d\uc774 \uaddc\uc815\uc5d0 \ubd80\ud569\ud558\ub294\uc9c0 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud604\uc7ac\uc758 \uc900\uc218 \uc218\uc900\uacfc \uc7a0\uc7ac\uc801 \uc704\ud5d8 \uc694\uc18c\ub97c \ud30c\uc545\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc815\ud589\uc704 \ud0d0\uc9c0 \ubc0f \uc608\ubc29: \uac10\uc0ac\uc778\uc740 \ub370\uc774\ud130 \uac80\ud1a0 \ubc0f \ubd84\uc11d\uc744 \ud1b5\ud574 \ud504\ub85c\uc138\uc2a4\uc0c1\uc758 \ubd88\uc77c\uce58 \ub610\ub294 \uc7a0\uc7ac\uc801 \uc704\ubc18 \uc0ac\ud56d\uc744 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc5d0\uac8c \ud544\uc694\ud55c \uc870\uc815\uc744 \ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub294 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac1c\uc120: \uac10\uc0ac \uacb0\uacfc\ub294 \uacbd\uc601\uc9c4\uc774 \ud1b5\uc81c \uba54\ucee4\ub2c8\uc998\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\uc5b4 \uac10\ub3c5\uc744 \uac15\ud654\ud558\uace0 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\ub294 \ud574\uacb0\ucc45\uc744 \uac1c\ubc1c\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uba85\uc131\uacfc \uc2e0\ub8b0\uc131 \uac15\ud654: \uae30\uc5c5\uc774 \ub192\uc740 \uc218\uc900\uc758 \uaddc\uc815 \uc900\uc218\ub97c \uc720\uc9c0\ud558\uba74 \ube0c\ub79c\ub4dc \uc774\ubbf8\uc9c0\uac00 \uac15\ud654\ub418\uc5b4 \uaddc\uc81c \uae30\uad00, \ud22c\uc790\uc790 \ubc0f \ud30c\ud2b8\ub108\uc640\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Pham_vi_cua_kiem_toan_tuan_thu\"><\/span><b>\uc900\ubc95\uac10\uc0ac \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \ubc94\uc704\ub294 \ud2b9\uc815 \uc0b0\uc5c5, \uae30\uc5c5 \uaddc\ubaa8 \ubc0f \ubaa9\ud45c\uc5d0 \ub530\ub77c \ub9e4\uc6b0 \uc720\uc5f0\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud06c\uac8c \ub0b4\ubd80 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\uc640 \uc678\ubd80 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\uc758 \ub450 \uac00\uc9c0 \uc8fc\uc694 \uadf8\ub8f9\uc73c\ub85c \ub098\ub20c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4049\" aria-describedby=\"caption-attachment-4049\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4049\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu.png\" alt=\"Ph\u1ea1m vi c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4049\" class=\"wp-caption-text\">\uc900\ubc95\uac10\uc0ac \ubc94\uc704<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac: \ud68c\uc0ac\uc758 \ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4 \ubc0f \uaddc\uc815 \uc774\ud589 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uacbd\ube44 \uc2b9\uc778 \uc808\ucc28, \uad6c\ub9e4 \uc815\ucc45, \uc778\uc0ac \uad00\ub9ac \ub610\ub294 \uc9c1\uc5c5 \uc724\ub9ac \uae30\uc900 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \ubaa8\ub4e0 \ubd80\uc11c\uac00 \uc218\ub9bd\ub41c \ub0b4\ubd80 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\ubd80 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac: \uc774\ub294 \uae30\uc5c5\uc774 \ubc95\ub960 \uaddc\uc815, \uc0b0\uc5c5 \ud45c\uc900 \ub610\ub294 \uc81c3\uc790(\uc138\ubb34 \ub2f9\uad6d, \uacf5\uae09\uc5c5\uccb4, \uace0\uac1d, \uaddc\uc81c \uae30\uad00 \ub4f1)\uc640\uc758 \uacc4\uc57d\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uacfc \ubc95\uc801 \ucc45\uc784\uc131\uc744 \uc785\uc99d\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubc94\uc704\ub294 \uc138\uae08 \ubc0f \uc7ac\ubb34 \uaddc\uc815 \uc900\uc218, \ub178\ub3d9 \ubc0f \uc0ac\ud68c \ubcf4\uc7a5 \uaddc\uc815 \uc900\uc218, \uc815\ubcf4 \ubcf4\uc548 \uaddc\uc815 \uc900\uc218 \ubc0f \uac1c\uc778 \ub370\uc774\ud130 \ubcf4\ud638 \ub4f1 \uc5ec\ub7ec \uc804\ubb38 \ubd84\uc57c\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Nghi-dinh-13-2023-ND-CP-bao-ve-du-lieu-ca-nhan-465185.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 13\/2023\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\ud658\uacbd \ubc0f \uc9c0\uc18d \uac00\ub2a5\ud55c \uac1c\ubc1c \uae30\uc900\uc744 \uc900\uc218\ud558\uace0, \uc790\uae08 \uc138\ud0c1, \ub1cc\ubb3c \uc218\uc218 \ubc0f \uc0ac\uae30 \ubc29\uc9c0 \uaddc\uc815\uc744 \uc900\uc218\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_kiem_toan_tuan_thu\"><\/span><b>\uc900\ubc95\uac10\uc0ac\uc758 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud574 \uac10\uc0ac\uc790\ub294 \ubc95\ub960 \ubb38\uc11c, \uac10\uc0ac \uae30\uc900 \ubc0f \uc0b0\uc5c5 \uaddc\uc815\uc744 \ucc38\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc95\uc801 \ud2c0\uc740 \uae30\uc5c5\uc758 \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ubc94\uc704, \ubc29\ubc95 \ubc0f \uae30\uc900\uc744 \uacb0\uc815\ud558\ub294 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc640 \uad00\ub828\ub41c \uc8fc\uc694 \ubb38\uc11c\ub97c \uc694\uc57d\ud55c \uac83\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>\uc900\ubc95\uac10\uc0ac\uc758 \ubc95\uc801 \uadfc\uac70 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud14d\uc2a4\ud2b8\/\ud45c\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \ub0b4\uc6a9\uc740 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc640 \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc0ac\ud56d\/\uc751\uc6a9 \ubd84\uc57c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95(\uac1c\uc815\ubc95)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac \ud65c\ub3d9\uc758 \ubc94\uc704\uc5d0 \uad00\ud55c \uaddc\uc815(\uac10\uc0ac \uacc4\uc57d\uc5d0 \ub530\ub978 \uae30\ud0c0 \uac10\uc0ac \uc5c5\ubb34 \ud3ec\ud568, \uc900\ubc95 \uac10\uc0ac \ud3ec\ud568). \uac10\uc0ac\uc778\uc758 \uad8c\ub9ac, \uc758\ubb34 \ubc0f \uc9c1\uc5c5 \uc724\ub9ac\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ubc95\uc778\uc774 \uc900\ubc95\uac10\uc0ac\ub97c \uc218\ud589\ud560 \ub54c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uac10\uc0ac\uc758 \ub3c5\ub9bd\uc131\uacfc \ud488\uc9c8\uc774 \ubcf4\uc7a5\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\ub144 \uae30\uc5c5\ubc95(\uac1c\uc815\ubc95)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960 \uc900\uc218, \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \ubc0f \uc815\ubcf4 \ud22c\uba85\uc131 \uc694\uac74(\uc608: \uc2e4\uc18c\uc720\uc8fc \uc815\ubcf4)\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud2b9\ud788 \uc870\uc9c1 \uad6c\uc870, \uc790\ubcf8 \ubc0f \uc815\ubcf4 \uacf5\uac1c\uc640 \uad00\ub828\ud558\uc5ec \ud68c\uc0ac\uc758 \ubc95\uc801 \uccb4\uacc4 \ubc0f \ub0b4\ubd80 \uaddc\uc815 \uc900\uc218 \uc2dc\uc2a4\ud15c\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138\ubc95 (\uc2e0\/\uac1c\uc815\ubc95)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138(\ub204\uc9c4\uc138\uc728 \uaddc\uc815 \ud3ec\ud568) \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138\uc758 \uc2e0\uace0, \uacc4\uc0b0 \ubc0f \ub0a9\ubd80 \uc758\ubb34.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ubb34\uc801\uc778 \uc138\ubb34 \uac10\uc0ac\uc5d0\uc11c\ub294 \uac70\ub798\uc758 \uc801\ubc95\uc131\uc744 \ud3c9\uac00\ud558\uace0 \uc624\ub958 \ubc0f \uc138\uae08 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc138\uae08 \uc758\ubb34\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\ub144 \ub178\ub3d9\ubc95(2019\ub144 \ubc95\uc804 \ubc0f \uc9c0\uce68 \ubb38\uc11c)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uace0\uc6a9 \uacc4\uc57d, \uc784\uae08, \uadfc\ubb34 \uc2dc\uac04, \ud734\uc2dd \uc2dc\uac04, \uc0ac\ud68c \ubcf4\ud5d8 \ubc0f \uadfc\ub85c\uc790 \uc815\ucc45\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub178\ub3d9, \ubcf4\ud5d8, \ub178\uc870 \uad00\ub828 \uaddc\uc815\uc758 \uc774\ud589\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc740 \uc870\uc9c1\uc774 \ubd84\uc7c1\uacfc \ub178\ub3d9\ubc95 \uc704\ubc18\uc744 \uc608\ubc29\ud558\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;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 13\/2023\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc815\ubcf4 \ubcf4\ud638, \uc815\ubcf4 \uc8fc\uccb4\uc758 \uad8c\ub9ac \ubc0f \ub370\uc774\ud130 \ucc98\ub9ac \ucc45\uc784\uc5d0 \uad00\ud55c \uc0c1\uc138 \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\ub294 \uace0\uac1d\uacfc \uc9c1\uc6d0\uc758 \uac1c\uc778 \uc815\ubcf4 \ucc98\ub9ac, \ubcf4\uc548 \ubc0f \uc800\uc7a5 \ubc29\uc2dd\uc744 \ud3c9\uac00\ud558\uc5ec \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0 \ubc95\uc801 \uc704\ud5d8 \ubc0f \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\uaddc\uc5d0 \ub530\ub77c \uac10\uc0ac(\uc900\uc218 \uac10\uc0ac \ud3ec\ud568) \uc218\ud589 \ubc29\ubc95, \uc808\ucc28 \ubc0f \uacfc\uc815\uc5d0 \ub300\ud55c \uc9c0\uce68, \uac10\uc0ac \uc99d\uac70 \uc694\uac74 \ubc0f \uac10\uc0ac \ubcf4\uace0\uc5d0 \uad00\ud55c \uc0ac\ud56d.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc774 \uac10\uc0ac\ub97c \uc218\ud589\ud560 \ub54c \uc804\ubb38\uc801\uc778 \uc6d0\uce59\uacfc \uc808\ucc28\ub97c \uc77c\uad00\ub418\uac8c \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\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;\">\uad6d\uc81c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc9c0\uce68(\uc608: ISA 250 - \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc2dc \ubc95\ub960 \ubc0f \uae30\ud0c0 \uaddc\uc815 \uace0\ub824), \uc704\ud5d8 \ud3c9\uac00 \ubc29\ubc95 \ubc0f \uaddc\uc815 \uc900\uc218 \uad00\ub828 \ub0b4\ubd80 \ud1b5\uc81c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uac10\uc0ac\uc778\uc774 \uad6d\uc81c \uae30\uc900\uc5d0 \ub530\ub77c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uac70\ub098 \uad6d\uc81c \uac10\uc0ac \uae30\uc900(ISA)\uc5d0 \ub530\ub978 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uc77c\ud658\uc73c\ub85c \uac10\uc0ac\ub97c \uc218\ud589\ud560 \ub54c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc0b0\uc5c5 \uaddc\uc815<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud658\uacbd \uaddc\uc81c(\ud658\uacbd\ubcf4\ud638\ubc95), \uc790\uae08\uc138\ud0c1 \ubc29\uc9c0(\uc790\uae08\uc138\ud0c1\ubc29\uc9c0\ubc95), \uc815\ubcf4 \ubcf4\uc548\/\uc0ac\uc774\ubc84 \ubcf4\uc548, \uc81c\ud488 \ud488\uc9c8(\uc758\ub8cc, \uac74\uc124, \uc2dd\ud488 \ub4f1).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \uc6b4\uc601 \ud5c8\uac00 \ubc0f \ubc95\uc801 \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ud574\ub2f9 \uc0b0\uc5c5 \ub610\ub294 \uc0ac\uc5c5 \ubd80\ubb38\uc5d0 \ud2b9\uc815\ud55c \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_tuan_thu_voi_kiem_toan_noi_bo_va_kiem_toan_tai_chinh\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac, \ub0b4\ubd80 \uac10\uc0ac \ubc0f \uc7ac\ubb34 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138 \uac00\uc9c0 \uc720\ud615\uc758 \uac10\uc0ac \ubaa8\ub450 \uae30\uc5c5 \uc6b4\uc601\uc758 \ud22c\uba85\uc131, \ud6a8\uc728\uc131 \ubc0f \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud558\uc9c0\ub9cc, \ubaa9\uc801, \ubc94\uc704 \ubc0f \ubc29\ubc95\uc740 \uc0c1\ub2f9\ud788 \ub2e4\ub985\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucc28\uc774\uc810\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc9c0\ubc30\uad6c\uc870 \ubc0f \uc704\ud5d8 \uad00\ub9ac \uc694\uad6c\uc5d0 \ub9de\ub294 \uc801\uc808\ud55c \uac10\uc0ac \uc720\ud615\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc8fc\uc694 \ucc28\uc774\uc810\uc744 \uc694\uc57d\ud55c \uac83\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>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc640 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \uc7ac\ubb34 \uac10\uc0ac\ub97c \uad6c\ubd84\ud558\ub294 \ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc7ac\ubb34 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\ud45c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uac00 \ubc95\ub960, \uc804\ubb38 \uae30\uc900 \ubc0f \ub0b4\ubd80 \uc808\ucc28\ub97c \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc131\uacfc \ud3c9\uac00, \uc704\ud5d8 \uad00\ub9ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc94\uc704<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960, \ub0b4\ubd80 \uaddc\uc815, \uc81c3\uc790 \uacc4\uc57d, \uc0b0\uc5c5 \ud45c\uc900<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc0ac\uc5c5 \uc6b4\uc601 \ubc0f \ud504\ub85c\uc138\uc2a4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c, \ud68c\uacc4 \uc790\ub8cc, \uc7ac\ubb34 \ud56d\ubaa9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud3c9\uac00 \uae30\uc900<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960, \ub0b4\ubd80 \uaddc\uc815 \ubc0f \uc724\ub9ac \uae30\uc900\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud6a8\uc728\uc131, \uc704\ud5d8, \ub0b4\ubd80 \ud1b5\uc81c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\uc900, \ud68c\uacc4 \ub370\uc774\ud130, \uc7ac\ubb34\uc81c\ud45c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud615 \uc9d1\ud589\uc758 \ub300\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc778 \ub610\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c \ub610\ub294 \ucee8\uc124\ud134\ud2b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uc778\ud68c\uacc4\uc0ac(CPA)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacb0\uacfc\/\ubcf4\uace0\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uc218\uc900, \uc704\ubc18 \uc0ac\ud56d \ubc0f \uac1c\uc120 \uad8c\uc7a5 \uc0ac\ud56d\uc5d0 \ub300\ud55c \ubcf4\uace0\uc11c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud6a8\uacfc\uc131, \uc704\ud5d8\uc131\uc744 \ud3c9\uac00\ud558\uace0 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120 \ubc29\uc548\uc744 \uc81c\uc2dc\ud558\ub294 \ubcf4\uace0\uc11c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c, \uac10\uc0ac \uc758\uacac(\uc218\ub77d, \uc870\uac74\ubd80 \uc2b9\uc778, \uac70\uc808)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \ube48\ub3c4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c \ub610\ub294 \ud589\uc815 \ub2f9\uad6d\uc774\ub098 \ubc95\ub960 \ub2f9\uad6d\uc774 \uc694\uad6c\ud558\ub294 \uacbd\uc6b0.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c, \uc8fc\uae30\uc801\uc73c\ub85c, \ub0b4\ubd80 \uacc4\ud68d\uc5d0 \ub530\ub77c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ub144 \ub610\ub294 \ubc95\ub960\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_tuan_thu_chuyen_nghiep\"><\/span><b>\uc804\ubb38\uc801\uc778 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud6a8\uacfc\uc131\uacfc \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uccb4\uacc4\uc801\uc778 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub530\ub77c \uc218\ud589\ub418\uc5b4\uc57c \ud558\uba70, \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc218\uc900\uc744 \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud558\uace0, \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\uace0, \uc2dc\uc758\uc801\uc808\ud55c \uac1c\uc120 \uc870\uce58\ub97c \uc2e4\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ud504\ub85c\uc138\uc2a4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc12f \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uacc4\ub85c \ub098\ub258\uba70, \uac01 \ub2e8\uacc4\ub294 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\ub97c \uac15\ud654\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_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\uc758 \uccab \ubc88\uc9f8 \ub2e8\uacc4\ub294 \uc0c1\uc138\ud55c \uacc4\ud68d \uc218\ub9bd\uc785\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\uc790\ub294 \ubc95\uc801 \uc694\uad6c\uc0ac\ud56d, \ub0b4\ubd80 \ubaa9\ud45c, \uadf8\ub9ac\uace0 \uae30\uc5c5 \ub0b4 \uc704\ud5d8 \uc218\uc900\uc744 \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac \ubaa9\ud45c\ub97c \uba85\ud655\ud788 \uc815\uc758\ud569\ub2c8\ub2e4. \ub610\ud55c, \uc138\uae08, \ub178\ub3d9, \uc815\ubcf4 \ubcf4\uc548, \ud658\uacbd \ub4f1 \ud575\uc2ec \uc601\uc5ed\uc5d0 \uc911\uc810\uc744 \ub450\uace0 \uc900\ubc95\uac10\uc0ac\uc758 \ubc94\uc704\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0, \uac10\uc0ac\ud300\uc774 \uc5c5\ubb34 \uc218\ud589\uc5d0 \ud544\uc694\ud55c \uc804\ubb38 \uc9c0\uc2dd\uacfc \ub3c4\uad6c\ub97c \uac16\ucd94\ub3c4\ub85d \uc790\uc6d0\uacfc \uc815\ubcf4 \uc218\uc9d1 \ubc29\ubc95\uc744 \uc801\uc808\ud558\uac8c \ubc30\ubd84\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_va_danh_gia_thong_tin\"><\/span><b>\uc815\ubcf4 \uc218\uc9d1 \ubc0f \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacc4\ud68d \uc218\ub9bd \ud6c4, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc758 \ub2e4\uc74c \ub2e8\uacc4\ub294 \uc815\ubcf4 \uc218\uc9d1 \ubc0f \ud3c9\uac00\uc785\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uae30\ub85d, \uacc4\uc57d\uc11c, \ub0b4\ubd80 \ubcf4\uace0\uc11c, \uc815\ucc45 \ubc0f \uad00\ub828 \uc808\ucc28\ub97c \uc218\uc9d1\ud558\uace0 \uc704\ud5d8 \ubd84\uc11d\uc744 \uc2e4\uc2dc\ud558\uc5ec \uc704\ubc18 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uc601\uc5ed\uc744 \ud30c\uc545\ud569\ub2c8\ub2e4. \ub610\ud55c, \ub2f4\ub2f9\uc790 \uc778\ud130\ubdf0\ub97c \ud1b5\ud574 \uac01 \ubd80\uc11c\uc758 \uc2e4\uc81c \uc6b4\uc601 \uc0c1\ud669\uacfc \uaddc\uc815 \uc900\uc218 \uc778\uc2dd \uc218\uc900\uc744 \ud30c\uc545\ud558\uace0, \ud6c4\uc18d \uc0c1\uc138 \uac80\uc0ac \ub2e8\uacc4\ub97c \uc704\ud55c \uc885\ud569\uc801\uc778 \ub370\uc774\ud130\ubca0\uc774\uc2a4\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \ud68c\uc0ac\uc758 \uae30\ub85d, \ubb38\uc11c \ubc0f \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \uc9c1\uc811 \ud3c9\uac00\ud558\uc5ec \ubaa8\ub4e0 \ud65c\ub3d9\uc774 \uaddc\uc815\uc5d0 \ub530\ub77c \uc218\ud589\ub418\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \ubc95\ub960, \uc804\ubb38 \ud45c\uc900 \ub610\ub294 \ub0b4\ubd80 \uaddc\uc815\uacfc\uc758 \ubd88\uc77c\uce58\ub97c \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4050\" aria-describedby=\"caption-attachment-4050\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4050\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4050\" class=\"wp-caption-text\">\uc804\ubb38\uc801\uc778 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc808\ucc28<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ube44\uad50 \uc678\uc5d0\ub3c4 \uac10\uc0ac\uc778\uc740 \uacb0\uacfc\uc758 \uc815\ud655\uc131\uacfc \uc644\uc804\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ubb34\uc791\uc704 \uc810\uac80\uc744 \uc2e4\uc2dc\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacfc\uc815\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud560 \uc218 \uc788\uc744 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud6c4\uc18d\uc801\uc778 \uc2dc\uc815 \uc870\uce58 \ubc0f \uac1c\uc120\uc744 \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \ub9c8\ub828\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \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;\">\uac10\uc0ac \uc808\ucc28\uac00 \uc644\ub8cc\ub418\uba74, \uacb0\uacfc\uac00 \ucde8\ud569\ub418\uc5b4 \uae30\uc5c5\uc758 \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294 \ubcf4\uace0\uc11c\ub85c \uc81c\uc2dc\ub429\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\uc5d0\ub294 \uac10\uc0ac \uacb0\uacfc\uac00 \uae30\ub85d\ub418\uace0, \uc704\ud5d8 \uc218\uc900\uc774 \ud3c9\uac00\ub418\uba70, \uae30\uc5c5\uc774 \uac1c\uc120\ud558\uace0 \ud504\ub85c\uc138\uc2a4\ub97c \uc870\uc815\ud574\uc57c \ud560 \uad6c\uccb4\uc801\uc778 \uad8c\uc7a5 \uc0ac\ud56d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \uacbd\uc601\uc9c4\uc774 \uc2e4\uc81c \uc0c1\ud669\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc804\ub7b5\uc801 \uc758\uc0ac \uacb0\uc815\uc744 \uc9c0\uc6d0\ud558\uace0, \uc9c0\ubc30\uad6c\uc870 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uba70, \ud5a5\ud6c4 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_giam_sat_sau_kiem_toan\"><\/span><b>\uac10\uc0ac \ud6c4 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \uac10\ub3c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc758 \ub9c8\uc9c0\ub9c9 \ub2e8\uacc4\ub294 \uac10\uc0ac \ud6c4 \ubc1c\uacac\ub41c \ubb38\uc81c\uc810\uc758 \uc2dc\uc815 \uc870\uce58\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0 \uac10\ub3c5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uac1c\uc120 \uc870\uce58\uac00 \uc5b4\ub290 \uc815\ub3c4 \uc774\ud589\ub418\uc5c8\ub294\uc9c0 \ud3c9\uac00\ud558\uace0 \ud544\uc694\ud55c \uacbd\uc6b0 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uc870\uc815 \uc0ac\ud56d\uc744 \uad8c\uace0\ud569\ub2c8\ub2e4. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubaa8\ub2c8\ud130\ub9c1\uc744 \ud1b5\ud574 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc5d0\uc11c \uc81c\uc2dc\ub41c \uad8c\uace0\uc0ac\ud56d\uc774 \uc644\ubcbd\ud558\uac8c \uc774\ud589\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc77c\uad00\ub41c \uc218\uc900\uc758 \uaddc\uc815 \uc900\uc218\ub97c \uc720\uc9c0\ud558\uace0 \uc7a5\uae30\uc801\uc778 \uc9c0\ubc30\uad6c\uc870 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc815\uae30\uc801\uc778 \uac10\uc0ac \uc8fc\uae30\ub97c \uc218\ub9bd\ud558\uba74 \uae30\uc5c5\uc740 \uc0c8\ub85c\uc6b4 \uc704\ud5d8\uc744 \uc2e0\uc18d\ud558\uac8c \uac10\uc9c0\ud558\uace0 \uacbd\uc601 \uc2dc\uc2a4\ud15c\uc744 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc29\uc2dd\uc73c\ub85c \uac1c\uc120\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cua_kiem_toan_tuan_thu_doi_voi_doanh_nghiep\"><\/span><b>\uae30\uc5c5\uc744 \uc704\ud55c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc758 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ud6a8\uc728\uc801\uc774\uace0 \ud22c\uba85\ud558\uba70 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc29\uc2dd\uc73c\ub85c \uc6b4\uc601\ub420 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uc911\uc694\ud55c \uac70\ubc84\ub10c\uc2a4 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \ud1b5\ud574 \uc624\ub958\ub97c \ubc1c\uacac\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ub2e4\uc591\ud55c \uc804\ub7b5\uc801 \uc774\uc810\ub3c4 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_va_chuan_muc_noi_bo\"><\/span><b>\ubc95\ub960 \ubc0f \ub0b4\ubd80 \uae30\uc900 \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \uc774\uc810 \uc911 \ud558\ub098\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5 \uc6b4\uc601\uc774 \ubc95\ub960 \uaddc\uc815 \ubc0f \ub0b4\ubd80 \uc815\ucc45\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc138\uae08, \ub178\ub3d9, \ubcf4\ud5d8, \ud658\uacbd \ubc0f \uc815\ubcf4 \ubcf4\uc548\uacfc \uad00\ub828\ub41c \ubc95\ub960\uc774 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c, \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc7a0\uc7ac\uc801\uc778 \uc704\ubc18 \uc0ac\ud56d\uc744 \uc2e0\uc18d\ud558\uac8c \ubc1c\uacac\ud558\uc5ec \ubc95\uc801 \uc704\ud5d8, \ubc8c\uae08 \ub610\ub294 \ud30c\ud2b8\ub108 \ubc0f \uaddc\uc81c \uae30\uad00\uacfc\uc758 \ud3c9\ud310 \uc190\uc0c1\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_hoat_dong_noi_bo\"><\/span><b>\ub0b4\ubd80 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ud504\ub85c\uc138\uc2a4, \uc815\ucc45 \ubc0f \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc885\ud569\uc801\uc778 \ud3c9\uac00\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \ubbf8\ube44\uc810\uc744 \ud30c\uc545\ud558\uace0 \uac1c\uc120\ud568\uc73c\ub85c\uc368 \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ube44\uc6a9\uc744 \uc808\uac10\ud558\uba70 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \uc900\ubc95 \uac10\uc0ac\ub294 \uc9c0\uc18d\uc801\uc778 \uac1c\uc120\uc744 \uc704\ud55c \uad8c\uace0\uc0ac\ud56d\uc744 \uc81c\uacf5\ud558\uc5ec \ub354\uc6b1 \uac15\ub825\ud558\uace0 \ud22c\uba85\ud55c \ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_niem_tin_cua_cac_ben_lien_quan\"><\/span><b>\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud0c4\ud0c4\ud55c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc2dc\uc2a4\ud15c\uc740 \uae30\uc5c5\uc758 \uc804\ubb38\uc131\uacfc \ucc45\uc784\uac10\uc744 \ubcf4\uc5ec\uc904 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc8fc\uc8fc, \ud22c\uc790\uc790, \ud30c\ud2b8\ub108 \ubc0f \uaddc\uc81c \uae30\uad00\uacfc\uc758 \uc2e0\ub8b0\ub97c \uac15\ud654\ud569\ub2c8\ub2e4. \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub97c \uc2dc\ud589\ud558\uba74 \uacbd\uc601\uc9c4\uc740 \uc815\ud655\ud55c \ub370\uc774\ud130\ub97c \uae30\ubc18\uc73c\ub85c \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\uace0, \ube0c\ub79c\ub4dc \ud3c9\ud310\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uba70, \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \ucd09\uc9c4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_doanh_nghiep_khong_thuc_hien_kiem_toan_tuan_thu\"><\/span><b>\uae30\uc5c5\uc774 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc18c\ud640\ud788 \ud558\uba74 \uae30\uc5c5 \uc6b4\uc601, \ud3c9\ud310 \ubc0f \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc2ec\uac01\ud55c \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uae30\uc5c5\uc774 \uc9c1\uba74\ud560 \uc218 \uc788\ub294 \uc8fc\uc694 \uc704\ud5d8\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>\uae30\uc5c5\uc774 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc704\ud5d8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uae30\uc5c5\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960 \ubc0f \uaddc\uc815 \uc704\ubc18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud589\uc815 \ucc98\ubc8c, \uc138\uae08 \uccb4\ub0a9 \ub610\ub294 \ubc95\uc801 \ucc45\uc784\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \uae30\uc5c5\uc758 \ud3c9\ud310\uacfc \uc7ac\uc815\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc801 \uc704\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud1b5\uc81c\ub825 \ubd80\uc871\uc740 \uc790\uc0b0 \uc190\uc2e4, \ud68c\uacc4 \uc624\ub958 \ub610\ub294 \uacfc\ub3c4\ud55c \ube44\uc6a9\uc73c\ub85c \uc774\uc5b4\uc838 \uc218\uc775\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac70\ubc84\ub10c\uc2a4 \uc704\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uc2e4\ud55c \ud504\ub85c\uc138\uc2a4\uc640 \ud1b5\uc81c \uba54\ucee4\ub2c8\uc998\uc740 \uae30\uc5c5\uc774 \ubd80\uc815\ud589\uc704\ub97c \uc870\uae30\uc5d0 \uc801\ubc1c\ud558\uae30 \uc5b4\ub835\uac8c \ub9cc\ub4e4\uc5b4 \ube44\ud6a8\uc728\uc801\uc778 \uacbd\uc601\uc73c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc758 \uc2e0\ub8b0\ub97c \uc783\uac8c \ub41c\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud22c\uc790\uc790, \uc8fc\uc8fc, \ud30c\ud2b8\ub108 \ubc0f \uaddc\uc81c \ub2f9\uad6d\uc774 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uc2e0\ub8b0\ub97c \uc783\uc73c\uba74\uc11c \ud30c\ud2b8\ub108\uc2ed\uacfc \uc790\ubcf8 \uc870\ub2ec \ub2a5\ub825\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \ubc0f \ud30c\ud2b8\ub108\uc2ed\uc5d0 \ub530\ub978 \ubc95\uc801 \uc704\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \ubc0f \ubc95\uc801 \uc758\ubb34\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubd84\uc7c1, \uc18c\uc1a1 \ub610\ub294 \uacc4\uc57d \ud574\uc9c0\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\uc18d\uac00\ub2a5\ud55c \uac1c\ubc1c\uc758 \uacfc\uc81c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uac00 \ubd80\uc871\ud558\uba74 \uae30\uc5c5\uc740 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ud30c\uc545\ud558\uc9c0 \ubabb\ud558\uac8c \ub418\uc5b4 \uc7a5\uae30\uc801\uc778 \ubc1c\uc804 \uc804\ub7b5\uc744 \uc800\ud574\ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_trong_ky_nguyen_chuyen_doi_so\"><\/span><b>\ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc758 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0 \uae30\uc5c5\uc740 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud604\ub300 \uae30\uc220\uc5d0 \uc801\uc751\ud574\uc57c \ud569\ub2c8\ub2e4. \ud504\ub85c\uc138\uc2a4\uc758 \ub514\uc9c0\ud138\ud654\ub294 \ud1b5\uc81c \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\ub294 \ub9ce\uc740 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc0c8\ub85c\uc6b4 \uacfc\uc81c\ub3c4 \uc57c\uae30\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \ub354\uc6b1 \uc720\uc5f0\ud558\uace0 \uc9c0\ub2a5\uc801\uc73c\ub85c \uc801\uc6a9\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_dong_hoa_thu_thap_va_phan_tich_du_lieu\"><\/span><b>\uc790\ub3d9\ud654\ub41c \ub370\uc774\ud130 \uc218\uc9d1 \ubc0f \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ERP \uc2dc\uc2a4\ud15c, \uc804\uc790 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ubc0f \ud074\ub77c\uc6b0\ub4dc \uc2a4\ud1a0\ub9ac\uc9c0 \ud50c\ub7ab\ud3fc \ub355\ubd84\uc5d0 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc790\ub294 \ub354 \ube60\ub974\uace0 \uc815\ud655\ud558\uba70 \ud3ec\uad04\uc801\uc778 \ub370\uc774\ud130\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc790\ub3d9\ud654\ub294 \uc778\uc801 \uc624\ub958\ub97c \uc904\uc774\uace0 \uac10\uc0ac \uc2e4\ud589 \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uba70 \uacb0\uacfc\uc758 \uc2e0\ub8b0\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_sat_lien_tuc_va_phat_hien_som_rui_ro\"><\/span><b>\uc9c0\uc18d\uc801\uc778 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \uc870\uae30 \uc704\ud5d8 \uac10\uc9c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc804\ud658\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \uc8fc\uae30\uc801\uc778 \uac10\uc0ac\ubfd0 \uc544\ub2c8\ub77c \uc2e4\uc2dc\uac04\uc73c\ub85c \uac10\uc0ac\ub97c \uc218\ud589\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub370\uc774\ud130 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \ubd84\uc11d \ub3c4\uad6c\ub97c \ud65c\uc6a9\ud558\uba74 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \ud1b5\ud574 \uc624\ub958, \uc704\ubc18 \uc0ac\ud56d \ub610\ub294 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\uc5ec \uae30\uc5c5\uc774 \ubb38\uc81c\ub97c \uc2e0\uc18d\ud558\uac8c \ud574\uacb0\ud558\uace0 \ud22c\uba85\uc131\uc744 \uac15\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_rui_ro_ve_an_toan_thong_tin\"><\/span><b>\uc815\ubcf4 \ubcf4\uc548 \uc704\ud5d8 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130\uac00 \ub514\uc9c0\ud138 \ud658\uacbd\uc5d0 \uc800\uc7a5\ub418\uace0 \ucc98\ub9ac\ub420 \ub54c \ubcf4\uc548 \ubc0f \uc815\ubcf4 \uc548\uc804\uc5d0 \ub300\ud55c \uc704\ud5d8\uc774 \uc99d\uac00\ud569\ub2c8\ub2e4. \uc790\ub3d9\ud654\ub41c \uc81c\uc5b4 \uc2dc\uc2a4\ud15c\uacfc \ube45\ub370\uc774\ud130 \ubd84\uc11d \ub3c4\uad6c\ub294 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc9c0\uc6d0\ud558\uc5ec \uac1c\uc778 \ub370\uc774\ud130 \ubcf4\ud638 \ubc0f \uc0ac\uc774\ubc84 \ubcf4\uc548 \uad00\ub828 \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud558\uace0 \uae30\uc5c5\uc774 \uc815\ubcf4 \uad00\ub828 \uc704\ud5d8\uc744 \uc644\ud654\ud558\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_chien_luoc\"><\/span><b>\uc804\ub7b5\uc801 \uc758\uc0ac\uacb0\uc815 \uc9c0\uc6d0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138\ud654\ub41c \uac10\uc0ac \ub370\uc774\ud130\ub294 \ud22c\uba85\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub294 \uacbd\uc601\uc9c4\uc774 \uc804\ub7b5\uc801 \uacb0\uc815\uc744 \uc2e0\uc18d\ud558\uac8c \ub0b4\ub9ac\uace0, \uacbd\uc601 \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\uba70, \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ucd09\uc9c4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \ub2e8\uc21c\ud55c \ud1b5\uc81c \ub3c4\uad6c\uac00 \uc544\ub2c8\ub77c \ub514\uc9c0\ud138 \uc2dc\ub300 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\ub97c \ub4b7\ubc1b\uce68\ud558\ub294 \uae30\ubc18\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_tuan_thu_uy_tin\"><\/span><b>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\uae30 \uc704\ud55c \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud558\uace0 \ud22c\uba85\ud558\uba70 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uacb0\uacfc\ub97c \uc5bb\uc73c\ub824\uba74 \uc801\ud569\ud55c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ud3c9\ud310\uc774 \uc88b\uc740 \ud30c\ud2b8\ub108\ub294 \uae30\uc5c5\uc774 \uc704\ud5d8\uc744 \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud558\ub3c4\ub85d \ub3c4\uc6b8 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud6a8\uacfc\uc801\uc778 \uac1c\uc120 \uc194\ub8e8\uc158\ub3c4 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uae30\uc5c5\uc774 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \uc5c5\uccb4\ub97c \uc120\ud0dd\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc8fc\uc694 \uae30\uc900\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>\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\uc815\ud558\uae30 \uc704\ud55c \uae30\uc900 \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc124\uba85\/\uc801\uc6a9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\ud5d8\uacfc \uc804\ubb38\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubd80\uc11c\ub294 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uacfc \ubc95\ub960 \uaddc\uc815 \ubc0f \uc0b0\uc5c5 \ud45c\uc900\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub97c \ubc14\ud0d5\uc73c\ub85c \uc704\ud5d8\uc744 \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \ud574\uacb0\ucc45\uc744 \uc81c\uc2dc\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uac10\uc0ac\ud300<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud558\uace0 \ub192\uc740 \uc218\uc900\uc758 \uc804\ubb38\uc131\uc744 \uac16\ucd94\uc5b4\uc57c \ud558\uba70, \uc804\ubb38 \uc724\ub9ac \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc694\uc18c\ub4e4\uc740 \uac10\uc0ac\uc758 \ud488\uc9c8\uacfc \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\ub300 \uac10\uc0ac \ubc29\ubc95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubd80\uc11c\ub294 \ub514\uc9c0\ud138 \uae30\uc220\uacfc \ub370\uc774\ud130 \uad00\ub9ac \ubc0f \ubd84\uc11d \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ud65c\uc6a9\ud558\uc5ec \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\uac00 \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uba70 \ud22c\uba85\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc7a5\uc758 \ud22c\uba85\uc131\uacfc \uc2e0\ub8b0\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc774\ub825\uc774 \uba85\ud655\ud558\uace0 \uc774\uc804 \uace0\uac1d\ub4e4\ub85c\ubd80\ud130 \uae0d\uc815\uc801\uc778 \ud3c9\uac00\ub97c \ubc1b\uc740 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uc0ac\ub97c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \ucee8\uc124\ud305 \ubc0f \uc9c0\uc6d0 \uc5ed\ub7c9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uc810\uac80 \uc678\uc5d0\ub3c4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120 \uc194\ub8e8\uc158\uc5d0 \ub300\ud55c \uc870\uc5b8\uc744 \uc81c\uacf5\ud558\uace0 \uae30\uc5c5\uc774 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac15\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud569\ub9ac\uc801\uc774\uace0 \ud22c\uba85\ud55c \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \ud22c\uba85\ud574\uc57c \ud558\uba70, \uac10\uc0ac\uc758 \uaddc\ubaa8\uc640 \ubc94\uc704\uc5d0 \ube44\ub840\ud574\uc57c \ud558\uace0, \uae30\uc5c5\uc774 \ud22c\uc790\uc5d0 \uc0c1\uc751\ud558\ub294 \uac00\uce58\ub97c \uc5bb\uc744 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_tuan_thu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN(Master Accountant Network)\uc758 \uaddc\uc815 \uc900\uc218 \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 \ud3ec\uad04\uc801\uc778 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \ubaa8\ub4e0 \uc0ac\uc5c5 \uc6b4\uc601\uc774 \ubc95\ub960, \uc804\ubb38 \uae30\uc900 \ubc0f \ub0b4\ubd80 \uc808\ucc28\ub97c \uc900\uc218\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uc11c\ube44\uc2a4\ub294 \uc720\uc5f0\ud558\uac8c \uc124\uacc4\ub418\uc5b4 \uac01 \uae30\uc5c5\uc758 \uaddc\ubaa8, \uc5c5\uc885 \ubc0f \uacbd\uc601 \uc694\uad6c\uc5d0 \ub9de\ucdb0 \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_giau_kinh_nghiem\"><\/span><b>\uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uac10\uc0ac\ud300\uc740 \ubaa8\ub450 \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70 \ud48d\ubd80\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub4e4\uc740 \uccb4\uacc4\uc801\uc774\uace0 \ud22c\uba85\ud558\uba70 \uc804\ubb38\uc801\uc778 \ubc29\uc2dd\uc73c\ub85c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. \uc804\ubb38\uac00\ud300\uc740 \uc624\ub958\ub97c \ubc1c\uacac\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120 \uc194\ub8e8\uc158\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_hien_dai\"><\/span><b>\ud604\ub300 \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub2f9\uc0ac\ub294 \ub370\uc774\ud130 \uad00\ub9ac \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc640 \ubd84\uc11d \ub3c4\uad6c\ub97c \ud65c\uc6a9\ud558\uc5ec \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uac8c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uae30\uc220\uc744 \ud1b5\ud574 \uac10\uc0ac\uc790\ub294 \ud604\uc7ac \uc0c1\ud669\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7a0\uc7ac\uc801\uc778 \ubbf8\ub798 \uc704\ud5d8\uc744 \uc608\uce21\ud558\uace0 \uc644\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chien_luoc_va_nang_cao_quan_tri\"><\/span><b>\uc804\ub7b5 \ucee8\uc124\ud305 \ubc0f \uacbd\uc601 \uac1c\uc120.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4046\" aria-describedby=\"caption-attachment-4046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4046\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network.png\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 t\u1ea1i MAN - Master Accountant Network\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4046\" class=\"wp-caption-text\">MAN(Master Accountant Network)\uc758 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc11c\ube44\uc2a4<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ubc95\uaddc \uc900\uc218 \uc810\uac80 \uc678\uc5d0\ub3c4 \uae30\uc5c5\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ucd5c\uc801\ud654, \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120, \uc9c0\uc18d \uac00\ub2a5\ud55c \uac1c\ubc1c \uc804\ub7b5\uc5d0 \ubd80\ud569\ud558\ub294 \uc815\ucc45 \uac1c\ubc1c \ub4f1\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uae30\uc5c5 \uc774\ubbf8\uc9c0\uc640 \uacbd\uc7c1\ub825\uc744 \uac15\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_minh_bach_va_hop_ly\"><\/span><b>\ud22c\uba85\ud558\uace0 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ud22c\uba85\ud558\uace0 \ud569\ub9ac\uc801\uc778 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub97c \ud1b5\ud574 \uae30\uc5c5\uc774 \ud22c\uc790\uc5d0 \uc0c1\uc751\ud558\ub294 \uac00\uce58\ub97c \uc5bb\ub294 \ub3d9\uc2dc\uc5d0 \ucd5c\uace0 \uc218\uc900\uc758 \uac10\uc0ac \ud488\uc9c8\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ub178\ub825\ud569\ub2c8\ub2e4.<\/span><\/p>\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>&nbsp;<\/p>\n<p>\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ud569\ubc95\uc801\uc774\uace0 \ud22c\uba85\ud558\uba70 \ud6a8\uc728\uc801\uc73c\ub85c \uc6b4\uc601\ub420 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \ud1b5\ud574 \uc704\ud5d8 \uc694\uc18c\ub97c \ud30c\uc545\ud558\uace0, \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\uba70, \uaddc\uc81c \uae30\uad00, \ud30c\ud2b8\ub108 \ubc0f \ud22c\uc790\uc790\uc640\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uc804\ubb38\uac00 \ud300\uc740 \ucd5c\uc2e0 \ubc29\ubc95\ub860\uc744 \ud65c\uc6a9\ud558\uc5ec \uc138\uae08, \ub178\ub3d9, \ub370\uc774\ud130 \ubcf4\uc548, \ud658\uacbd \ubc0f \ub0b4\ubd80 \uac70\ubc84\ub10c\uc2a4 \ubb38\uc81c\ub97c \uac80\ud1a0\ud558\uace0, \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac1c\uc120, \uc704\ud5d8 \uac10\uc18c, \uadf8\ub9ac\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \uae30\ubc18 \ub9c8\ub828\uc744 \uc704\ud55c \uc194\ub8e8\uc158\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/p>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uae30\uc220\uacfc \ucd5c\uc2e0 \ub370\uc774\ud130 \uad00\ub9ac \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc801\uc6a9\ud568\uc73c\ub85c\uc368, <\/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;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc740 \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uba70 \ud22c\uba85\ud55c \ud68c\uacc4 \uac10\uc0ac\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. MAN\uc758 \uac10\uc0ac \uacb0\uacfc\ub294 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \uacbd\uc601\uc9c4\uc758 \ud6a8\uacfc\uc801\uc778 \uc804\ub7b5\uc801 \uc758\uc0ac \uacb0\uc815\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \ubb38\uc758\ud558\uc5ec \ube44\uc988\ub2c8\uc2a4 \uacbd\uc601 \ucd5c\uc801\ud654, \uc704\ud5d8 \uac10\uc18c, \uc2dc\uc7a5 \ud3c9\ud310 \ud5a5\uc0c1\uc744 \uc704\ud55c \uc885\ud569\uc801\uc778 \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc194\ub8e8\uc158\uc5d0 \ub300\ud55c \uc804\ubb38\uc801\uc778 \uc870\uc5b8\uacfc \uc2e4\ud589 \ubc29\uc548\uc744 \uc54c\uc544\ubcf4\uc2ed\uc2dc\uc624.<\/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: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/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 tu\u00e2n th\u1ee7 l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9. Kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh ch\u1ec9 t\u1eadp trung v\u00e0o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 xem x\u00e9t nhi\u1ec1u l\u0129nh v\u1ef1c nh\u01b0 thu\u1ebf, lao \u0111\u1ed9ng, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4048,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4045","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=4045"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4045\/revisions"}],"predecessor-version":[{"id":4539,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4045\/revisions\/4539"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4048"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}