{"id":4249,"date":"2025-12-24T19:40:44","date_gmt":"2025-12-25T02:40:44","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4249"},"modified":"2026-01-08T02:18:14","modified_gmt":"2026-01-08T09:18:14","slug":"bao-cao-kiem-toan-noi-bo-va-quy-trinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/","title":{"rendered":"\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub780 \ubb34\uc5c7\uc778\uac00? \uadf8 \uc5ed\ud560, \ubc95\uc801 \uaddc\uc815 \ubc0f \ud6a8\uacfc\uc801\uc778 \uc791\uc131 \ubc29\ubc95 (2026)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc774\uc0ac\ud68c\uc640 \uacbd\uc601\uc9c4\uc774 \ub0b4\ubd80 \ud1b5\uc81c \ubc0f \uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc9c0\ubc30\uad6c\uc870\uc758 &quot;\ub098\uce68\ubc18&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. 2025\ub144 \ub300\uae30\uc5c5 \ub300\uc0c1 \uc124\ubb38\uc870\uc0ac \ub370\uc774\ud130\uc5d0 \ub530\ub974\uba74, \ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \ubcf4\uc720\ud55c 851\uac1c \uc774\uc0c1\uc758 \uae30\uc5c5\uc774 \uc6b4\uc601 \uc624\ub958 \ub610\ub294 \ubd80\uc815\ud589\uc704\ub85c \uc778\ud55c \uc7ac\uc815\uc801 \uc190\uc2e4\uc744 \ucd5c\uc18c 201% \uac10\uc18c\uc2dc\ud0a8 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac\uc758 \ucd5c\uc885 \uacb0\uacfc\ubb3c\uc774 \ub2e8\uc21c\ud788 \uc624\ub958 \ubaa9\ub85d\uc774 \uc544\ub2c8\ub77c \uae30\uc5c5 \uac00\uce58\ub97c \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub3c4\uad6c\uc784\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \ubcf4\uace0\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc790\ubc1c\uc801\uc778 \ud544\uc694\uc131\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubc95\uc801\uc73c\ub85c \uc758\ubb34\ud654\ub41c \ucc45\uc784\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \uc608\uc0c1\ub418\ub294 \uae09\uaca9\ud55c \ub514\uc9c0\ud138 \uc804\ud658\uc5d0 \ub530\ub77c \ubcf4\uace0\uc758 \ud22c\uba85\uc131\uacfc \uc0ac\uc2e4\uc131 \uae30\uc900\uc774 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ubc95\uc801 \ud2c0\ubd80\ud130 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IIA) \ubc0f \uc7ac\ubb34\ubd80 \uaddc\uc815\uc5d0 \ub530\ub978 \uc804\ubb38 \ubcf4\uace0\uc758 \uae30\uc220\uc801 \uce21\uba74\uae4c\uc9c0 \ud3ec\uad04\uc801\uc778 \uac1c\uc694\ub97c \uc81c\uacf5\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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Hieu_dung_ve_Bao_cao_kiem_toan_noi_bo_Ban_chat_va_Vai_tro_khong_the_thieu\" >\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc62c\ubc14\ub974\uac8c \uc774\ud574\ud558\uae30: \ubcf4\uace0\uc11c\uc758 \ubcf8\uc9c8\uacfc \ud544\uc218\uc801\uc778 \uc5ed\ud560<\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Kiem_toan_noi_bo_la_gi_Vi_sao_moi_doanh_nghiep_can_quan_tam\" >\ub0b4\ubd80 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \ubaa8\ub4e0 \uae30\uc5c5\uc774 \uc65c \uad00\uc2ec\uc744 \uac00\uc838\uc57c \ud560\uae4c\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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Vai_tro_cua_kiem_toan_noi_bo_trong_quan_tri_doanh_nghiep_hien_dai\" >\ud604\ub300 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc5d0\uc11c \ub0b4\ubd80 \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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Diem_khac_biet_giua_Bao_cao_kiem_toan_noi_bo_va_Bao_cao_kiem_toan_doc_lap\" >\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ucc28\uc774\uc810.<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Khung_phap_ly_ve_Kiem_toan_noi_bo_va_Bao_cao_tai_Viet_Nam_Cap_nhat_2026\" >\ubca0\ud2b8\ub0a8\uc758 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ubcf4\uace0\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4 (2026\ub144 \uac1c\uc815)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Nghi_dinh_052019ND-CP_Nen_tang_phap_ly_cot_loi\" >\ubc95\ub839 05\/2019\/ND-CP: \ud575\uc2ec \ubc95\uc801 \uae30\ubc18<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Nhung_doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_nam_2026\" >2026\ub144\uc5d0 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294 \uae30\uad00<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Ap_dung_chuan_muc_quoc_te_IIA_trong_Bao_cao_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uad6d\uc81c \ud45c\uc900 IIA \uc801\uc6a9\ud558\uae30<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Boc_tach_noi_dung_Bao_cao_kiem_toan_noi_bo_chuan_muc\" >\ud45c\uc900 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ub0b4\uc6a9\uc744 \ubd84\uc11d\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Cau_truc_tieu_chuan_cua_mot_bao_cao_kiem_toan_noi_bo_chuyen_nghiep\" >\uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud45c\uc900 \uad6c\uc870<\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Phan_tich_chi_tiet_cac_noi_dung_cot_loi\" >\ud575\uc2ec \ucf58\ud150\uce20\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d<\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Yeu_cau_%E2%80%9C5C%E2%80%9D_doi_voi_ket_qua_kiem_toan_va_kien_nghi\" >\uac10\uc0ac \uacb0\uacfc \ubc0f \uad8c\uace0 \uc0ac\ud56d\uc5d0 \ub300\ud55c &quot;5C&quot; \uc694\uad6c\uc0ac\ud56d.<\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Huong_dan_chi_tiet_cach_lap_Bao_cao_kiem_toan_noi_bo_tu_A-Z\" >\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc744 \ucc98\uc74c\ubd80\ud130 \ub05d\uae4c\uc9c0 \uc790\uc138\ud788 \uc548\ub0b4\ud558\ub294 \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Giai_doan_chuan_bi_Thu_thap_thong_tin_va_lap_ke_hoach\" >\uc900\ube44 \ub2e8\uacc4: \uc815\ubcf4 \uc218\uc9d1 \ubc0f \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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Giai_doan_thuc_hien_Viet_phat_hien_ket_luan_va_kien_nghi\" >\uc2e4\ud589 \ub2e8\uacc4: \uc870\uc0ac \uacb0\uacfc, \uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d \uc791\uc131.<\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Giai_doan_hoan_thien_Ra_soat_va_lay_y_kien\" >\ucd5c\uc885 \ub2e8\uacc4: \uac80\ud1a0 \ubc0f \ud53c\ub4dc\ubc31<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Mau_Bao_cao_kiem_toan_noi_bo_moi_nhat_2026\" >2026\ub144 \ucd5c\uc2e0 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \ud15c\ud50c\ub9bf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Nghe_thuat_trinh_bay_Bao_cao_kiem_toan_noi_bo_cho_Ban_lanh_dao\" >\uacbd\uc601\uc9c4\uc5d0\uac8c \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc81c\uc2dc\ud558\ub294 \uae30\uc220.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Ky_nang_trinh_bay_thuyet_phuc\" >\uc124\ub4dd\ub825 \uc788\ub294 \ud504\ub808\uc820\ud14c\uc774\uc158 \ub2a5\ub825<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Quy_trinh_lam_viec_voi_cac_ben_lien_quan\" >\uc774\ud574\uad00\uacc4\uc790\uc640\uc758 \uc6cc\ud06c\ud50c\ub85c<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Nhung_loi_pho_bien_khi_lap_Bao_cao_kiem_toan_noi_bo_va_cach_khac_phuc\" >\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\uc640 \ud574\uacb0 \ubc29\ubc95.<\/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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#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\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#FAQ_Cau_hoi_thuong_gap_ve_Bao_cao_kiem_toan_noi_bo\" >FAQ: \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Bao_cao_kiem_toan_noi_bo_co_phai_nop_cho_co_quan_Thue_khong\" >\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Ai_la_nguoi_chiu_trach_nhiem_ky_ten_cuoi_cung_tren_bao_cao\" >\ucd5c\uc885 \uc11c\uba85\uad8c\uc790\ub294 \ub204\uad6c\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-noi-bo-va-quy-trinh\/#Neu_doanh_nghiep_quy_mo_nho_co_nhat_thiet_phai_lap_bao_cao_khong\" >\uaddc\ubaa8\uac00 \uc791\uc740 \uc0ac\uc5c5\uccb4\ub77c\uba74 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc77c\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Bao_cao_kiem_toan_noi_bo_Ban_chat_va_Vai_tro_khong_the_thieu\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc62c\ubc14\ub974\uac8c \uc774\ud574\ud558\uae30: \ubcf4\uace0\uc11c\uc758 \ubcf8\uc9c8\uacfc \ud544\uc218\uc801\uc778 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uc6b4\uc601\ud558\ub824\uba74 \uacbd\uc601\uc9c4\uc740 \uc6b0\uc120 \uc774 \ud65c\ub3d9\uc758 \ud575\uc2ec \ubcf8\uc9c8\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub2e8\uc21c\ud55c \ud589\uc815 \uc808\ucc28\uac00 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud55c \ub3c5\ub9bd\uc801\uc778 \uac80\ud1a0 \uacfc\uc815\uc758 \ucd5c\uc885 \uacb0\uacfc\ubb3c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_la_gi_Vi_sao_moi_doanh_nghiep_can_quan_tam\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \ubaa8\ub4e0 \uae30\uc5c5\uc774 \uc65c \uad00\uc2ec\uc744 \uac00\uc838\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c \uc791\uc131\uc758 \uae30\uc220\uc801\uc778 \uce21\uba74\uc744 \uc0b4\ud3b4\ubcf4\uae30 \uc804\uc5d0, \uba3c\uc800 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ud604\ub300\uc801 \uc815\uc758\uc5d0 \ub300\ud574 \ud569\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\ub294 \uccb4\uacc4\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc744 \ud1b5\ud574 \uc870\uc9c1 \uc6b4\uc601\uc5d0 \uac00\uce58\ub97c \ub354\ud558\uace0 \uac1c\uc120\ud558\uae30 \uc704\ud574 \uace0\uc548\ub41c \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \ubcf4\uc99d \ubc0f \uc790\ubb38 \ud65c\ub3d9\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-2\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc774 \ubb38\uc11c\ub294 \uc774\ub7ec\ud55c \uacb0\uacfc\ub97c \uacf5\uc2dd\uc801\uc73c\ub85c \uae30\ub85d\ud55c \uac83\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc774 \ubb38\uc11c\uc5d0 \uc8fc\ubaa9\ud574\uc57c \ud558\ub294\ub370, \uc774\ub294 \uc704\ud5d8 \uad00\ub9ac \ubaa8\ub378(Three Lines Model)\uc758 \uc138 \ubc88\uc9f8 \ubc29\uc5b4\uc120\uc73c\ub85c\uc11c \uc6b4\uc601 \ubd80\uc11c\uc5d0\uc11c \ud754\ud788 \uac04\uacfc\ud558\ub294 \uc704\ud5d8\uc744 \uac10\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uc744 \uc720\uc9c0\ud558\ub294 \uac83\uc740 \ud22c\uc790\uc790\uc640 \uc815\ubd80 \uaddc\uc81c \uae30\uad00\uc758 \uc2e0\ub8b0\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_noi_bo_trong_quan_tri_doanh_nghiep_hien_dai\"><\/span><b>\ud604\ub300 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacbd\uc601 4.0 \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \uac10\uc0ac\uc778\uc758 \uc5ed\ud560\uc740 &#039;\uacbd\ucc30&#039;\uc5d0\uc11c &#039;\uc804\ub7b5 \ucee8\uc124\ud134\ud2b8&#039;\ub85c \ubcc0\ud654\ud588\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uace0 \uc2e4\uc81c \uc704\uae30\ub85c \ud655\ub300\ub418\uae30 \uc804\uc5d0 \uc2e0\uc18d\ud558\uac8c \ud574\uacb0\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc9c0\ubc30\uad6c\uc870 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\ub294 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \uc911\uc694\ud55c \uac10\ub3c5 \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 \ub0b4\ubd80 \uc815\ucc45\uc774 \uc81c\ub300\ub85c \uc774\ud589\ub418\uace0 \uc788\ub294\uc9c0\uc5d0 \ub300\ud55c \uc99d\uac70 \uae30\ubc18 \ubd84\uc11d\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc9c1\uc18d \uad00\ub9ac\uc790\uc640 \uc774\ud574\uad00\uacc4\uc790 \uac04\uc758 \uc815\ubcf4 \uaca9\ucc28\ub97c \ud574\uc18c\ud558\uace0 \ubaa8\ub4e0 \ud68c\uc0ac \uc790\uc6d0\uc774 \uc801\uc808\ud558\uace0 \ud6a8\uc728\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_khac_biet_giua_Bao_cao_kiem_toan_noi_bo_va_Bao_cao_kiem_toan_doc_lap\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ucc28\uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218 \uc911 \ud558\ub098\ub294 \ub0b4\ubd80 \uac10\uc0ac\uc640 \ub3c5\ub9bd \uac10\uc0ac\ub97c \ub3d9\uc77c\uc2dc\ud558\uc5ec \uae30\ub2a5\uc774 \uc911\ubcf5\ub418\uac70\ub098 \uc9c0\ubc30\uad6c\uc870\uc0c1\uc758 \ud5c8\uc810\uc744 \uac04\uacfc\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c \uc124\uba85\ud558\ub294 \ub450 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uac10\uc0ac \ube44\uc6a9\uacfc \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ucc28\uc774\uc810 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\uc801<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc704\ud5d8 \uad00\ub9ac \ubc0f \ub0b4\ubd80 \uc6b4\uc601 \uac1c\uc120.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uc2e0\ub8b0\uc131\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \uc81c\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubb3c\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\uc601\uc774\uc0ac\ud68c, \uc774\uc0ac\ud68c, \uac10\uc0ac\uc704\uc6d0\ud68c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc, \uc740\ud589, \uc138\ubb34 \ub2f9\uad6d, \ud22c\uc790\uc790.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc778<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP \ubc0f \ub0b4\ubd80 \uaddc\uc815\uc5d0 \ub530\ub77c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc5d0 \ub530\ub974\uba74.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube48\ub3c4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2b9\uc778\ub41c \uacc4\ud68d\uc5d0 \ub530\ub77c \uc5f0\uc911 \uc9c0\uc18d\uc801\uc73c\ub85c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\ub840(\ub610\ub294 \ubc18\uae30\ubcc4) \uac80\ud1a0.<\/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;\">\ubaa8\ub4e0 \uc6b4\uc601, \uaddc\uc815 \uc900\uc218 \ubc0f \uc7ac\ubb34 \ud504\ub85c\uc138\uc2a4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub098\ud0c0\ub09c \uc218\uce58\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_Kiem_toan_noi_bo_va_Bao_cao_tai_Viet_Nam_Cap_nhat_2026\"><\/span><b>\ubca0\ud2b8\ub0a8\uc758 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ubcf4\uace0\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4 (2026\ub144 \uac1c\uc815)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc740 \ubc95\ub960\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \uae08\uc735 \uc2dc\uc7a5\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc815\ub2f9\ud55c \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uae30 \uc704\ud574 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0 \uad00\ub828 \uaddc\uc815\uc774 \uac15\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_Nen_tang_phap_ly_cot_loi\"><\/span><b>\ubc95\ub839 05\/2019\/ND-CP: \ud575\uc2ec \ubc95\uc801 \uae30\ubc18<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2019\ub144 5\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \ubaa8\ub4e0 \ub0b4\ubd80 \uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 &quot;\ud575\uc2ec&quot; \ubc95\ub960 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc774 \uc2dc\ud589\ub839\uc758 \uc870\ud56d\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud589\uc815 \ucc98\ubc8c\uc744 \ud53c\ud558\uace0 \uad6d\uac00 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c16\uc870\uc5d0 \ub530\ub974\uba74, \uac01 \uac10\uc0ac\uac00 \uc644\ub8cc\ub41c \ud6c4\uc5d0\ub294 \uac10\uc0ac \uacb0\uacfc\ub97c \uc81c\uc2dc\ud558\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\uc5d0\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ud3c9\uac00, \ubc1c\uacac\ub41c \uc624\ub958\ub098 \ubbf8\ube44\uc810, \uadf8\ub9ac\uace0 \uc2dc\uc815 \uc870\uce58\uc5d0 \ub300\ud55c \uad8c\uace0 \uc0ac\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \ub2f9\uad6d\uc774 \ud2b9\ud788 \uad6d\uc601\uae30\uc5c5\uacfc \uc0c1\uc7a5\uae30\uc5c5\uc744 \ub300\uc0c1\uc73c\ub85c \uc774 \ubc95\ub839 \uc900\uc218 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uac80\uc0ac\ub97c \uac15\ud654\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_nam_2026\"><\/span><b>2026\ub144\uc5d0 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294 \uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uc5c5\uc774 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uc758\ubb34 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc544\ub798\uc5d0 \ub098\uc5f4\ub41c \uae30\uc5c5\uc758 \uacbd\uc6b0 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc740 \ud544\uc218\uc801\uc778 \uc5c5\ubb34\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4252\" aria-describedby=\"caption-attachment-4252\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4252\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hieu-dung-ve-Bao-cao-kiem-toan-noi-bo_-Ban-chat-va-Vai-tro-khong-the-thieu.jpg\" alt=\"Hi\u1ec3u \u0111\u00fang v\u1ec1 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9_ B\u1ea3n ch\u1ea5t v\u00e0 Vai tr\u00f2 kh\u00f4ng th\u1ec3 thi\u1ebfu\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hieu-dung-ve-Bao-cao-kiem-toan-noi-bo_-Ban-chat-va-Vai-tro-khong-the-thieu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hieu-dung-ve-Bao-cao-kiem-toan-noi-bo_-Ban-chat-va-Vai-tro-khong-the-thieu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hieu-dung-ve-Bao-cao-kiem-toan-noi-bo_-Ban-chat-va-Vai-tro-khong-the-thieu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hieu-dung-ve-Bao-cao-kiem-toan-noi-bo_-Ban-chat-va-Vai-tro-khong-the-thieu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Hieu-dung-ve-Bao-cao-kiem-toan-noi-bo_-Ban-chat-va-Vai-tro-khong-the-thieu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4252\" class=\"wp-caption-text\">\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc62c\ubc14\ub974\uac8c \uc774\ud574\ud558\uae30: \ubcf4\uace0\uc11c\uc758 \ubcf8\uc9c8\uacfc \ud544\uc218\uc801\uc778 \uc5ed\ud560<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 05\ud638 \uc81c8\uc870, \uc81c9\uc870 \ubc0f \uc81c10\uc870\uc5d0 \ub530\ub77c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uae30\uad00 \ubaa9\ub85d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6d\uc601\uae30\uc5c5:<\/b><span style=\"font-weight: 400;\"> \uad6d\uc601\uae30\uc5c5, \uc9c0\uc8fc\ud68c\uc0ac, \uadf8\ub9ac\uace0 \ubaa8\ud68c\uc0ac-\uc790\ud68c\uc0ac \ubaa8\ub378\ub85c \uc6b4\uc601\ub418\ub294 \uae30\uc5c5\uc740 50%\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0c1\uc7a5 \uae30\uc5c5:<\/b><span style=\"font-weight: 400;\"> \uc774 \ud68c\uc0ac\ub4e4\uc740 \uc8fc\uc2dd\uc774 \uc99d\uad8c\uac70\ub798\uc18c(HOSE, HNX)\uc5d0 \uc0c1\uc7a5\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacf5\uc775 \ube44\uc601\ub9ac \ub2e8\uccb4:<\/b><span style=\"font-weight: 400;\"> \uc774\ub7ec\ud55c \ub2e8\uc704\ub4e4\uc740 \ub300\uaddc\ubaa8\ub85c \uacbd\uc0c1\ube44\uc640 \ud22c\uc790\ube44\ub97c \ubaa8\ub450 \uc790\uccb4\uc801\uc73c\ub85c \ucda9\ub2f9\ud560 \uc218 \uc788\uc744 \ub9cc\ud07c \uc790\uae09\uc790\uc871\uc801\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc815\ubd80 \uae30\uad00:<\/b><span style=\"font-weight: 400;\"> \uc815\ubd80 \ubd80\ucc98, \uc7a5\uad00\uae09 \uae30\uad00, \uadf8\ub9ac\uace0 \uc131 \ubc0f \uc911\uc559 \uc9c1\ud560\uc2dc \uc778\ubbfc\uc704\uc6d0\ud68c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ud68c\uacc4 \ubc0f \ub3c5\ub9bd \uac10\uc0ac \ubd84\uc57c\uc758 \ubc8c\uce59\uc5d0 \uad00\ud55c \ubc95\ub839 41\/2018\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_dung_chuan_muc_quoc_te_IIA_trong_Bao_cao_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uad6d\uc81c \ud45c\uc900 IIA \uc801\uc6a9\ud558\uae30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uae30\uc5c5\ub4e4\uc740 \uad6d\uc81c\uc801\uc73c\ub85c \uc0ac\uc5c5\uc744 \ud655\uc7a5\ud558\uace0 \uc678\uad6d\uc778 \ud22c\uc790\ub97c \uc720\uce58\ud558\uae30 \uc704\ud574 IIA(\uad6d\uc81c\ud22c\uc790\uae30\uc900\uccad) \uae30\uc900\uc744 \ubcf4\uace0 \uc808\ucc28\uc5d0 \ud1b5\ud569\ud558\ub294 \ub370 \uc810\uc810 \ub354 \uc9d1\uc911\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uad6d\ub0b4\ubc95\uacfc \uad6d\uc81c \uad00\ud589\uc758 \uacb0\ud569\uc740 \uacac\uace0\ud55c \uc9c0\ubc30\uad6c\uc870 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc5d0\ub294 \uc790\uccb4\uc801\uc778 \uccb4\uacc4\uac00 \uc788\uc9c0\ub9cc, \uc804\ubb38\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574 \uac10\uc0ac\uc778\ub4e4\uc740 \uad6d\uc81c\uac10\uc0ac\ud611\ud68c(IIA)\uc758 \uad6d\uc81c\uc804\ubb38\uc2e4\ubb34\uccb4\uacc4(IPPF)\ub97c \uc790\uc8fc \uc801\uc6a9\ud569\ub2c8\ub2e4. IIA \uae30\uc900\uc5d0 \uae30\ubc18\ud55c \ub0b4\ubd80\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub192\uc740 \uae30\ubc00\uc131, \uc808\ub300\uc801\uc778 \uac1d\uad00\uc131, \uadf8\ub9ac\uace0 \uc8fc\uc694 \uc704\ud5d8 \uc694\uc18c\uc5d0 \ub300\ud55c \uc9d1\uc911\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. \uc2dc\ud589\ub839 05\ud638\uc640 IIA \uae30\uc900\uc758 \uacb0\ud569\uc740 \uad6d\uc81c\uae30\uad6c\uc5d0\uc11c \uc778\uc815\ubc1b\ub294 \ub192\uc740 \uac00\uce58\uc758 \ubcf4\uace0\uc11c\ub97c \ub9cc\ub4e4\uc5b4\ub0c5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Boc_tach_noi_dung_Bao_cao_kiem_toan_noi_bo_chuan_muc\"><\/span><b>\ud45c\uc900 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ub0b4\uc6a9\uc744 \ubd84\uc11d\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc9c8 \ub192\uc740 \ubcf4\uace0\uc11c\ub294 \ud0c4\ud0c4\ud55c \ub0b4\uc6a9 \uae30\ubc18 \uc704\uc5d0 \uad6c\ucd95\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uac01 \uad6c\uc131 \uc694\uc18c\ub97c \ubd84\uc11d\ud558\uba74 \uc815\ubcf4\uac00 \uc5b4\ub5bb\uac8c \uad6c\uc131\ub418\uc5b4 \ub3c5\uc790\uac00 \uac00\uc7a5 \uc911\uc694\ud55c \uc704\ud5d8 \uc694\uc18c\ub97c \uc27d\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub294\uc9c0 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_tieu_chuan_cua_mot_bao_cao_kiem_toan_noi_bo_chuyen_nghiep\"><\/span><b>\uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud45c\uc900 \uad6c\uc870<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c \uad6c\uc870\ub294 \uc804\uccb4 \ubcf4\uace0\uc11c\uc758 \ub17c\ub9ac\ub97c \uc815\uc758\ud558\ub294 \ud2c0\uc785\ub2c8\ub2e4. \ud45c\uc900 \uad6c\uc870\ub97c \uc0ac\uc6a9\ud558\uba74 \uac10\uc0ac\uc778\uc740 \ubcf5\uc7a1\ud55c \ubb38\uc81c\ub97c \uc77c\ubc18\uc801\uc778 \ub0b4\uc6a9\uc5d0\uc11c \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc73c\ub85c \uc77c\uad00\uc131 \uc788\uac8c \uc81c\uc2dc\ud558\uc5ec \uac10\uc0ac\uc758 \uc911\uc694\ud55c \uce21\uba74\uc774 \ub204\ub77d\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4251\" aria-describedby=\"caption-attachment-4251\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4251\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-tieu-chuan-cua-mot-bao-cao-kiem-toan-noi-bo-chuyen-nghiep.jpg\" alt=\"C\u1ea5u tr\u00fac ti\u00eau chu\u1ea9n c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-tieu-chuan-cua-mot-bao-cao-kiem-toan-noi-bo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-tieu-chuan-cua-mot-bao-cao-kiem-toan-noi-bo-chuyen-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-tieu-chuan-cua-mot-bao-cao-kiem-toan-noi-bo-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-tieu-chuan-cua-mot-bao-cao-kiem-toan-noi-bo-chuyen-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-tieu-chuan-cua-mot-bao-cao-kiem-toan-noi-bo-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4251\" class=\"wp-caption-text\">\uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud45c\uc900 \uad6c\uc870<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub17c\ub9ac\uc801\uc778 \ud558\uc704 \uc139\uc158\uc73c\ub85c \uad6c\uc131\ub41c \uc138 \uac00\uc9c0 \uc8fc\uc694 \uc139\uc158\uc73c\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud30c\ud2b8 1: \uc77c\ubc18 \uc815\ubcf4:<\/b><span style=\"font-weight: 400;\"> \ubaa9\ud45c, \ubc94\uc704, \uae30\uac04 \ubc0f \uc811\uadfc \ubc29\uc2dd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc81c2\ubd80: \uc694\uc57d:<\/b><span style=\"font-weight: 400;\"> \ubc14\uc05c \uad00\ub9ac\uc790\ub4e4\uc5d0\uac8c \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc73c\ub85c, \ubd80\uc11c\uc758 \uc704\ud5d8 \uc218\uc900\uc5d0 \ub300\ud55c \uc804\ubc18\uc801\uc778 \ud3c9\uac00\ub97c \uc694\uc57d\ud558\uc5ec \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud30c\ud2b8 3: \uc0c1\uc138 \uac10\uc0ac \uacb0\uacfc:<\/b><span style=\"font-weight: 400;\"> \uc0ac\uc5c5 \uc601\uc5ed\ubcc4\ub85c \uc870\uc0ac \uacb0\uacfc\ub97c \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_noi_dung_cot_loi\"><\/span><b>\ud575\uc2ec \ucf58\ud150\uce20\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c\uc758 \ubcf8\ubb38\uc740 \uac10\uc0ac\uc778\uc774 \ud1b5\ucc30\ub825 \uc788\ub294 \ubd84\uc11d\uc744 \ud1b5\ud574 \uc804\ubb38\uc801\uc778 \uc5ed\ub7c9\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\uc11c \ubaa8\ub4e0 \uc6d0\uc790\ub8cc\ub294 \uacbd\uc601\uc9c4\uc774 \uc870\uc9c1\uc758 \uc6b4\uc601 \ud604\ud669\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc720\uc6a9\ud55c \uc815\ubcf4\ub85c \ubcc0\ud658\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 &quot;\ubb34\uc2a8 \uc77c\uc774 \ubc1c\uc0dd\ud588\ub294\uac00?&quot;, &quot;\uc65c \uc911\uc694\ud55c\uac00?&quot;, &quot;\ub2e4\uc74c\uc73c\ub85c \ubb34\uc5c7\uc744 \ud574\uc57c \ud558\ub294\uac00?&quot;\ub77c\ub294 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc9c8\ubb38\uc5d0 \ub2f5\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uacb0\uacfc\ub294 \uc911\uc694\ub3c4\uc5d0 \ub530\ub77c \ub192\uc74c, \uc911\uac04, \ub0ae\uc74c\uc73c\ub85c \ubd84\ub958\ud558\uc5ec \uacbd\uc601\uc9c4\uc774 \uc2dc\uc815 \uc870\uce58\uc5d0 \ud544\uc694\ud55c \uc790\uc6d0\uc744 \uc801\uc808\ud558\uac8c \ubc30\ubd84\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_%E2%80%9C5C%E2%80%9D_doi_voi_ket_qua_kiem_toan_va_kien_nghi\"><\/span><b>\uac10\uc0ac \uacb0\uacfc \ubc0f \uad8c\uace0 \uc0ac\ud56d\uc5d0 \ub300\ud55c &quot;5C&quot; \uc694\uad6c\uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">5C \uc6d0\uce59\uc740 \ud604\ub300 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc758 \uc9c0\uce68 \uc6d0\uce59 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774 \ub2e4\uc12f \uac00\uc9c0 \uae30\uc900\uc744 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\uba74 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uac01 \ubc1c\uacac \uc0ac\ud56d\uc774 \ubc18\ubc15\ud560 \uc218 \uc5c6\ub3c4\ub85d \ud558\uace0, \uae30\uc5c5\uc758 \uac1c\uc120\uc744 \uc704\ud55c \uae0d\uc815\uc801\uc778 \uc555\ub825\uc744 \uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacb0\uacfc\uac00 \uc124\ub4dd\ub825\uc744 \uac16\ucd94\ub824\uba74 \uac10\uc0ac\uc778\uc740 5C \uc791\uc131 \uae30\ubc95\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0c1\ud0dc:<\/b><span style=\"font-weight: 400;\"> \uc5b4\ub5a4 \ubb38\uc81c\uc810\ub4e4\uc774 \uc874\uc7ac\ud569\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\uc900:<\/b><span style=\"font-weight: 400;\"> \uc5b4\ub5a4 \uaddc\uc815\uc774 \uadf8\uac83\uc744 \uc694\uad6c\ud558\ub294 \uac74\uac00\uc694?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc6d0\uc778:<\/b><span style=\"font-weight: 400;\"> \uc65c \uadf8\ub7f0 \uc2e4\uc218\uac00 \ubc1c\uc0dd\ud588\uc744\uae4c\uc694?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacb0\uacfc(\uc704\ud5d8):<\/b><span style=\"font-weight: 400;\"> \ub9cc\uc57d \uc6b0\ub9ac\uac00 \uc774 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uc9c0 \ubabb\ud558\uba74 \uc5b4\ub5bb\uac8c \ub420\uae4c\uc694?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2dc\uc815 \uc870\uce58(\uad8c\uace0 \uc0ac\ud56d):<\/b><span style=\"font-weight: 400;\"> \uad6c\uccb4\uc801\uc778 \ud574\uacb0\ucc45\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_lap_Bao_cao_kiem_toan_noi_bo_tu_A-Z\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc744 \ucc98\uc74c\ubd80\ud130 \ub05d\uae4c\uc9c0 \uc790\uc138\ud788 \uc548\ub0b4\ud558\ub294 \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0 \uc808\ucc28\ub294 \uc5c4\uaca9\ud55c \uae30\uc220\uc801 \ub2e8\uacc4\ub97c \uc900\uc218\ud574\uc57c \ud558\ub294 \uc138\uc2ec\ud55c \uacfc\uc815\uc785\ub2c8\ub2e4. \uc900\ube44 \ub2e8\uacc4\ubd80\ud130 \uacf5\uc2dd \ubc1c\ud45c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uac01 \ub2e8\uacc4\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_Thu_thap_thong_tin_va_lap_ke_hoach\"><\/span><b>\uc900\ube44 \ub2e8\uacc4: \uc815\ubcf4 \uc218\uc9d1 \ubc0f \uacc4\ud68d \uc218\ub9bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc131\uacf5\uc740 \uc99d\uac70 \uc900\ube44\uc5d0 \ub2ec\ub824 \uc788\uc2b5\ub2c8\ub2e4. \ucda9\ubd84\ud788 \uac15\ub825\ud55c \uc99d\uac70\uac00 \uc5c6\ub2e4\uba74 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uacb0\ub860\uc740 \uc8fc\uad00\uc801\uc774 \ub418\uc5b4 \ud53c\uac10\uc0ac \uae30\uc5c5\uc5d0 \uc758\ud574 \uc27d\uac8c \uac70\ubd80\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ubcf4\uace0\uc11c \uc791\uc131\uc744 \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \uc99d\uac70 \uc218\uc9d1 \uc808\ucc28\ub97c \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uc99d\uac70\ub294 \ucda9\ubd84\uc131, \uc2e0\ub8b0\uc131, \uad00\ub828\uc131\uc774\ub77c\ub294 \uc138 \uac00\uc9c0 \uae30\uc900\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ucd5c\uc885 \ubcf4\uace0\uc11c\uc5d0 \ud3ec\ud568\ud558\uae30 \uc804\uc5d0 \uc218\uce58\ub97c \ud45c\uc900\ud654\ud558\uae30 \uc704\ud574 \ubb38\uc81c \ucd94\uc801 \ub85c\uadf8(Issue Track Log)\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_Viet_phat_hien_ket_luan_va_kien_nghi\"><\/span><b>\uc2e4\ud589 \ub2e8\uacc4: \uc870\uc0ac \uacb0\uacfc, \uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d \uc791\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\ub294 \ubcf4\uace0\uc11c\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc744 \uac1c\ubc1c\ud558\ub294 &quot;\uad6c\uc0c1&quot; \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc790\uc758 \uc5b8\uc5b4 \ub2a5\ub825\uacfc \ubd84\uc11d \ub2a5\ub825\uc5d0 \ub530\ub77c \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc9c4\uc815\ud55c \uac1c\uc120 \ub3c4\uad6c\uac00 \ub420\uc9c0, \uc544\ub2c8\uba74 \ub2e8\uc21c\ud788 \uc11c\ub78d \uc18d\uc5d0 \ucc98\ubc15\uc544 \ub458 \ubb38\uc11c\uc5d0 \uadf8\uce60\uc9c0\uac00 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4253\" aria-describedby=\"caption-attachment-4253\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4253\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chi-tiet-cach-lap-Bao-cao-kiem-toan-noi-bo-tu-A-Z.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1eeb A-Z\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chi-tiet-cach-lap-Bao-cao-kiem-toan-noi-bo-tu-A-Z.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chi-tiet-cach-lap-Bao-cao-kiem-toan-noi-bo-tu-A-Z-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chi-tiet-cach-lap-Bao-cao-kiem-toan-noi-bo-tu-A-Z-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chi-tiet-cach-lap-Bao-cao-kiem-toan-noi-bo-tu-A-Z-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chi-tiet-cach-lap-Bao-cao-kiem-toan-noi-bo-tu-A-Z-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4253\" class=\"wp-caption-text\">\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc744 \ucc98\uc74c\ubd80\ud130 \ub05d\uae4c\uc9c0 \uc790\uc138\ud788 \uc548\ub0b4\ud558\ub294 \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud560 \ub54c\ub294 \uc911\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \uc5b8\uc5b4\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. &quot;\ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc2e4\uc218\ub97c \uc800\uc9c8\ub800\ub2e4&quot;\ub77c\uace0 \uc4f0\ub294 \ub300\uc2e0 &quot;\ud604\uc7ac \ub9e4\ucd9c\ucc44\uad8c \ub300\uc870 \ud504\ub85c\uc138\uc2a4\uac00 \uc2dc\uc758\uc801\uc808\ud558\uc9c0 \uc54a\ub2e4&quot;\ub77c\uace0 \uc4f0\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \uad8c\uc7a5 \uc0ac\ud56d\uc740 \ube44\uc6a9\uacfc \uc790\uc6d0 \uce21\uba74\uc5d0\uc11c \uc2e4\ud589 \uac00\ub2a5\ud574\uc57c \ud558\uba70, \ud68c\uc0ac\uc758 \uc790\uc6d0\uc744 \ub0ad\ube44\ud558\ub294 \ube44\ud604\uc2e4\uc801\uc778 \ud574\uacb0\ucc45\uc740 \ud53c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_hoan_thien_Ra_soat_va_lay_y_kien\"><\/span><b>\ucd5c\uc885 \ub2e8\uacc4: \uac80\ud1a0 \ubc0f \ud53c\ub4dc\ubc31<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c\uc758 \ucd5c\uc885 \ud488\uc9c8\uc740 \uc0c1\ud638 \uac80\ud1a0\uc640 \ud569\uc758 \ub3c4\ucd9c \ud1a0\ub860\uc744 \ud1b5\ud574 \uacb0\uc815\ub429\ub2c8\ub2e4. \ubaa8\ub4e0 \ub2f9\uc0ac\uc790\uac00 \ub3d9\uc758\ud55c \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc77c\ubc29\uc801\uc73c\ub85c \uac15\uc694\ub41c \ubcf4\uace0\uc11c\ubcf4\ub2e4 \uad8c\uace0\uc0ac\ud56d\uc774 \uc774\ud589\ub420 \uac00\ub2a5\uc131\uc774 \ud6e8\uc52c \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac1d\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud55c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc5d0 \uac10\uc0ac \ubcf4\uace0\uc11c \ucd08\uc548\uc744 \ubcf4\ub0b4 \uc758\uacac\uc744 \uc218\ub834\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uacfc \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5 \uac04\uc758 \uc0ac\uc2e4 \uad00\uacc4\uc5d0 \ub300\ud55c \ud569\uc758\ub294 \ucd5c\uc885 \ubcf4\uace0\uc11c \ubc1c\ud45c \uc804 \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4. \uc758\uacac \ucc28\uc774\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub3c4, \uc774\uacac\uc740 \ubcf4\uace0\uc11c\uc5d0 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_Bao_cao_kiem_toan_noi_bo_moi_nhat_2026\"><\/span><b>2026\ub144 \ucd5c\uc2e0 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \ud15c\ud50c\ub9bf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2dc\uac04\uc744 \uc808\uc57d\ud558\uace0 \uc804\ubb38\uc131\uc744 \ud655\ubcf4\ud558\ub824\uba74 \ud45c\uc900\ud654\ub41c \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 2026\ub144 \uae30\uc5c5\uc758 \uc704\ud5d8 \ubc0f \uaddc\uc815 \uc900\uc218 \uc694\uc18c\ub97c \uc644\ubcbd\ud558\uac8c \ud1b5\ud569\ud55c \ucd5c\uc2e0 \ubcf4\uace0 \ud15c\ud50c\ub9bf\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>2026\ub144 \ucd5c\uc2e0 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \ud15c\ud50c\ub9bf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0c9\uc778<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc1c\ud45c\ud560 \uc8fc\uc694 \ub0b4\uc6a9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uae30\uc220 \ub178\ud2b8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1. \uac10\uc0ac \uc758\uacac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc885\ud569 \ud3c9\uac00: \ud569\uaca9\/\ubd88\ud569\uaca9\/\ubd80\ubd84 \ud569\uaca9.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc911\uc694\ub3c4\uc5d0 \ub530\ub77c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2. \uc624\ub958 \uc694\uc57d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc624\ub958 \ubaa9\ub85d, \uc704\ud5d8 \uc218\uc900 \ubc0f \uc218\uc815 \uae30\ud55c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube68\uac15\/\ub178\ub791\/\ud30c\ub791 \uc0c9\uc0c1\uc744 \uc0ac\uc6a9\ud558\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3. \uc7ac\ubb34 \ubd84\uc11d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc218\uce58\ub97c \ud68c\uacc4 \uae30\ub85d \ubc0f \uc138\uae08 \uaddc\uc815\uacfc \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uacf5\ubb38\uc5d0\uc11c \uc99d\uac70\ub97c \uc81c\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4. IT \ud3c9\uac00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ERP \uc2dc\uc2a4\ud15c\uc758 \ub370\uc774\ud130 \ubcf4\uc548 \ubc0f \uc811\uadfc \uc81c\uc5b4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uac10\uc0ac \ub3d9\ud5a5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5. \ubd80\ub85d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud655\uc778\ub41c \uc11c\ub958 \ubaa9\ub85d, \uc0c1\uc138 \uc591\uc2dd.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\uad00 \uc99d\ube59 \uc790\ub8cc\ub97c \uc900\ube44\ud558\uc138\uc694.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc591\uc2dd\uc5d0\ub294 \uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \ub300\ud615 \ud22c\uc790 \ud380\ub4dc\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ucd94\uc138\uc5d0 \ub9de\ucdb0 ESG(\ud658\uacbd, \uc0ac\ud68c \ubc0f \uc9c0\ubc30\uad6c\uc870) \uc9c0\ud45c\ub97c \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghe_thuat_trinh_bay_Bao_cao_kiem_toan_noi_bo_cho_Ban_lanh_dao\"><\/span><b>\uacbd\uc601\uc9c4\uc5d0\uac8c \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc81c\uc2dc\ud558\ub294 \uae30\uc220.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud6cc\ub96d\ud55c \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uac83\uc740 \uc808\ubc18\uc758 \uc131\uacf5\uc77c \ubfd0\uc785\ub2c8\ub2e4. \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub294 \uacbd\uc601\uc9c4\uc774 \ubcf4\uace0\uc11c\ub97c \uc774\ud574\ud558\uace0 \uc2e4\ud589 \uac00\ub2a5\ud55c \uc870\uce58\ub97c \uacb0\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ud6a8\uacfc\uc801\uc73c\ub85c \uc804\ub2ec\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc758 \ubc1c\ud45c \ub2a5\ub825\uc740 \ud68c\uc0ac \ub0b4 \ubcc0\ud654\ub97c \uc774\ub04c\uc5b4\ub0b4\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_trinh_bay_thuyet_phuc\"><\/span><b>\uc124\ub4dd\ub825 \uc788\ub294 \ud504\ub808\uc820\ud14c\uc774\uc158 \ub2a5\ub825<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c \uc55e\uc5d0 \uc130\uc744 \ub54c \uac10\uc0ac\uc778\uc740 \ub2e8\uc21c\ud788 \uc6d0\uace0\ub97c \uc77d\ub294 \ub370 \uadf8\uccd0\uc11c\ub294 \uc548 \ub418\uba70, \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 &quot;\ud575\uc2ec&quot;\uc744 \uc804\ub2ec\ud574\uc57c \ud569\ub2c8\ub2e4. \uc124\ub4dd\ub825 \uc788\ub294 \uc218\uce58\uc640 \uad6c\uccb4\uc801\uc778 \uc704\ud5d8 \uc694\uc18c\uc5d0 \uc9d1\uc911\ud558\uba74 \uacbd\uc601\uc9c4\uc758 \uad00\uc2ec\uc744 \uc0ac\ub85c\uc7a1\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ubb34\ub9ac \ud6cc\ub96d\ud55c \ubcf4\uace0\uc11c\ub77c\ub3c4 \uc124\ub4dd\ub825 \uc788\uac8c \uc81c\uc2dc\ub418\uc9c0 \uc54a\uc73c\uba74 \ubcc0\ud654\ub97c \uc774\ub04c\uc5b4\ub0b4\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc9c1\uc811\uc801\uc778 \uc7ac\uc815\uc801 \uc704\ud5d8\uacfc \ud3c9\ud310 \uc704\ud5d8\uc5d0 \uc9d1\uc911\ud574\uc57c \ud569\ub2c8\ub2e4. &quot;\uc0cc\ub4dc\uc704\uce58&quot; \ubc29\uc2dd\uc744 \ud65c\uc6a9\ud558\uc138\uc694. \uae0d\uc815\uc801\uc778 \uce21\uba74\uc73c\ub85c \uc2dc\uc791\ud558\uc5ec \uac1c\uc120\uc774 \ud544\uc694\ud55c \ubd80\ubd84\uc744 \uc81c\uc2dc\ud558\uace0, \uad8c\uace0 \uc0ac\ud56d\uc774 \uc774\ud589\ub420 \uacbd\uc6b0 \uae0d\uc815\uc801\uc778 \uc804\ub9dd\uc744 \uc81c\uc2dc\ud558\uba70 \ub9c8\ubb34\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_lam_viec_voi_cac_ben_lien_quan\"><\/span><b>\uc774\ud574\uad00\uacc4\uc790\uc640\uc758 \uc6cc\ud06c\ud50c\ub85c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c\ub294 \ubc1c\ud45c\ub85c \ub05d\ub098\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 \uc5c5\ubb34 \ud750\ub984\uc740 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uba85\uc2dc\ub41c \ubaa8\ub4e0 \uac00\uce58\uac00 \uad6c\uccb4\uc801\uc778 \uc2dc\uc815 \uc870\uce58\ub85c \uc774\uc5b4\uc9c0\ub3c4\ub85d \uac10\uc0ac \ud6c4 \ucca0\uc800\ud55c \ud6c4\uc18d \uc870\uce58\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c\uac00 \uacf5\uc2dd \ubc1c\ud45c\ub41c \ud6c4\uc5d0\ub294 \ud6c4\uc18d \uc870\uce58\uac00 \ubc18\ub4dc\uc2dc \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ub2e8\uc21c\ud788 \uad8c\uace0 \uc0ac\ud56d\ub9cc \uc81c\uc2dc\ud558\uace0 \uc774\ub97c \ubb34\uc2dc\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \ud68c\ub78c 8\/2021\/TT-BTC\uc5d0 \ub530\ub974\uba74, \ud574\ub2f9 \uae30\uad00\uc740 \uac10\uc0ac \uad8c\uace0 \uc0ac\ud56d\uc758 \uc774\ud589 \uc0c1\ud669\uc744 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\ub294 \uad00\ub828 \ubd80\uc11c\uc5d0\uc11c \uad6c\uccb4\uc801\uc778 \uc870\uce58\ub97c \ud1b5\ud574 \uc704\ud5d8 \uc694\uc18c\uc758 \uaca9\ucc28\ub97c \ud574\uc18c\ud588\uc744 \ub54c \ube44\ub85c\uc18c \uc9c4\uc815\uc73c\ub85c \uc644\ub8cc\ub41c \uac83\uc73c\ub85c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_loi_pho_bien_khi_lap_Bao_cao_kiem_toan_noi_bo_va_cach_khac_phuc\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\uc640 \ud574\uacb0 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud0c0\uc778\uc758 \uc2e4\uc218\ub97c \ud1b5\ud574 \ubc30\uc6b0\ub294 \uac83\uc740 \uc2a4\uc2a4\ub85c\ub97c \ubc1c\uc804\uc2dc\ud0a4\ub294 \uac00\uc7a5 \ube60\ub978 \ubc29\ubc95\uc785\ub2c8\ub2e4. \uac10\uc0ac \uc5c5\ubb34\uc5d0\uc11c \ud45c\ud604\uc774\ub098 \ub17c\ub9ac\uc0c1\uc758 \uc791\uc740 \uc624\ub958\ub294 \uc138\uc2ec\ud558\uac8c \uc900\ube44\ub41c \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uc744 \uc644\uc804\ud788 \ubb34\ub108\ub728\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 368px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\uc640 \uc774\ub97c \ubc14\ub85c\uc7a1\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 21.8436%; height: 56px;\"><b>\ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958<\/b><\/td>\n<td style=\"text-align: center; width: 36.7736%; height: 56px;\"><b>\uc624\ub958 \uc124\uba85<\/b><\/td>\n<td style=\"text-align: center; width: 40.5812%; height: 56px;\"><b>MAN\uc5d0 \ub530\ub978 \uc194\ub8e8\uc158<\/b><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"text-align: center; width: 21.8436%; height: 104px;\"><span style=\"font-weight: 400;\">\uc99d\uac70 \ubd80\uc871<\/span><\/td>\n<td style=\"text-align: center; width: 36.7736%; height: 104px;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \ub370\uc774\ud130, \ubb38\uc11c \ub610\ub294 \uc99d\uac70\ub97c \uc81c\uc2dc\ud558\uc9c0 \uc54a\uace0 \uacb0\ub860\uc744 \ub0b4\ub9ac\ub294 \uac83.<\/span><\/td>\n<td style=\"text-align: center; width: 40.5812%; height: 104px;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uacb0\uacfc\uc758 \ubc95\uc801 \uc720\ud6a8\uc131\uacfc \uc124\ub4dd\ub825\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ub370\uc774\ud130 \ucd94\ucd9c \ud30c\uc77c \uc804\uccb4, \uc2a4\ud06c\ub9b0\uc0f7 \ubc0f \ud604\uc7a5 \ud655\uc778 \uae30\ub85d\uc744 \ucca8\ubd80\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"text-align: center; width: 21.8436%; height: 104px;\"><span style=\"font-weight: 400;\">\ubd80\uc815\uc801\uc778 \ud45c\ud604<\/span><\/td>\n<td style=\"text-align: center; width: 36.7736%; height: 104px;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc801\uc73c\ub85c \ube44\ud310\uc801\uc778 \uc5b8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uba74 \uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \uc27d\uac8c \ubd80\uc815\uc801\uc778 \ubc18\uc751\uc744 \ubd88\ub7ec\uc77c\uc73c\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 40.5812%; height: 104px;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc758 \ucc45\uc784\uc744 \ubb3b\ub294 \ub300\uc2e0 \ud504\ub85c\uc138\uc2a4\uc640 \ud1b5\uc81c \uc9c0\uc810\uc744 \ubd84\uc11d\ud558\ub294 \ub370 \uc9d1\uc911\ud558\uace0, \uc2dc\uc2a4\ud15c \uac1c\uc120\uacfc \uc704\ud5d8 \uc608\ubc29\uc744 \ubaa9\ud45c\ub85c \ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"text-align: center; width: 21.8436%; height: 104px;\"><span style=\"font-weight: 400;\">\ubcf4\uace0 \uc9c0\uc5f0<\/span><\/td>\n<td style=\"text-align: center; width: 36.7736%; height: 104px;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ub108\ubb34 \ub2a6\uac8c \ubc1c\ud45c\ud558\uba74 \ubc1c\uacac \uc0ac\ud56d\uc774 \uc2dc\uc758\uc801\uc808\ud558\uc9c0 \ubabb\ud558\uac8c \ub418\uc5b4 \ud574\uacb0\ud558\uae30 \uc5b4\ub824\uc6cc\uc9d1\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 40.5812%; height: 104px;\"><span style=\"font-weight: 400;\">\uc2ec\uac01\ud55c \ubb38\uc81c\uac00 \ubc1c\uacac\ub418\ub294 \uc989\uc2dc \ubcf4\uace0\ud558\ub294 \uae34\uae09 \ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\uc5ec \uae30\uc5c5\uc774 \uc801\uc2dc\uc5d0 \uc870\uc815\ud558\uace0 \uc704\ud5d8\uc744 \uc644\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\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;\">\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ubc95\ub839 05\/2019\/ND-CP\uc5d0 \ub530\ub978 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, 2026\ub144\uc758 \ubcc0\ub3d9\uc131\uc774 \ud070 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \uae30\uc5c5\uc774 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc774\ub8e8\ub3c4\ub85d \ub3d5\ub294 \uc804\ub7b5\uc801 \uc790\uc0b0\uc785\ub2c8\ub2e4. \uc804\ubb38\uc801\uc774\uace0 \uac1d\uad00\uc801\uc774\uba70 \uac74\uc124\uc801\uc778 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uac83\uc740 \uacbd\uc601\uc9c4\uc774 \uc815\ud655\ud55c \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0, \uc8fc\uc8fc \uc774\uc775\uc744 \ubcf4\ud638\ud558\uba70, \uae08\uc735 \uc2dc\uc7a5\uc5d0\uc11c \uae30\uc5c5\uc758 \ud3c9\ud310\uc744 \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0ac\uc5c5\uc774 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\uac70\ub098 \uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub3c5\ub9bd\uc801\uc778 \uc81c3\uc790\uac00 \ud544\uc694\ud55c \uacbd\uc6b0, MAN(Master Accountant Network)\uc774 \ub3c4\uc6c0\uc744 \ub4dc\ub9b4 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \uac10\uc0ac, \uc138\ubb34 \ud68c\uacc4 \ubc0f \uc704\ud5d8 \uad00\ub9ac \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c \ud3ec\uad04\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uc5ec \uadc0\uc0ac\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc73c\ub85c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc5ec \ubca0\ud2b8\ub0a8 \ucd5c\uace0\uc758 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \uc804\ubb38\uac00\ub85c\ubd80\ud130 \uc790\ubb38\uc744 \ubc1b\uc544\ubcf4\uc138\uc694.<\/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>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_Cau_hoi_thuong_gap_ve_Bao_cao_kiem_toan_noi_bo\"><\/span><b>FAQ: \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_noi_bo_co_phai_nop_cho_co_quan_Thue_khong\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc544\ub2c8\uc694. \uc774\ub294 \ub0b4\ubd80 \ud589\uc815 \ubb38\uc11c\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc0ac\uc5c5\uccb4\uac00 \uc138\ubb34 \uc870\uc0ac\ub97c \ubc1b\uac70\ub098 \ubc95\uc801 \ubd84\uc7c1\uc5d0 \ud718\ub9d0\ub9b0 \uacbd\uc6b0, \ub2f9\uad6d\uc740 \uc0ac\uc2e4 \ud655\uc778\uc744 \uc704\ud574 \uc774 \ubb38\uc11c\ub97c \uc694\uccad\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ai_la_nguoi_chiu_trach_nhiem_ky_ten_cuoi_cung_tren_bao_cao\"><\/span>\ucd5c\uc885 \uc11c\uba85\uad8c\uc790\ub294 \ub204\uad6c\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc77c\ubc18\uc801\uc73c\ub85c \uc774 \uacfc\uc815\uc5d0\ub294 \uac10\uc0ac\ud300\uc7a5\uacfc \ucd5c\uace0\ub0b4\ubd80\uac10\uc0ac\ucc45\uc784\uc790(CAE)\uac00 \ucc38\uc5ec\ud569\ub2c8\ub2e4. \uc77c\ubd80 \ub300\uae30\uc5c5\uc5d0\uc11c\ub294 \uc774\uc0ac\ud68c\uc5d0 \ubcf4\uace0\ud558\ub294 \uac10\uc0ac\uc704\uc6d0\ud68c \uc704\uc6d0\uc7a5\uc758 \uc2b9\uc778\uc774 \ud544\uc694\ud558\uae30\ub3c4 \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_quy_mo_nho_co_nhat_thiet_phai_lap_bao_cao_khong\"><\/span>\uaddc\ubaa8\uac00 \uc791\uc740 \uc0ac\uc5c5\uccb4\ub77c\uba74 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc77c\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ube44\ub85d \uc2dc\ud589\ub839 05\ud638\uc5d0 \uc758\ud574 \uc758\ubb34\ud654\ub41c \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc911\uc18c\uae30\uc5c5\uc740 \ud604\uae08 \ud750\ub984\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uba70 \ud5a5\ud6c4 \ud655\uc7a5\uc744 \uc704\ud55c \uacac\uace0\ud55c \uc9c0\ubc30\uad6c\uc870 \uae30\ubc18\uc744 \uad6c\ucd95\ud558\uae30 \uc704\ud574 \uc815\uae30\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i n\u1ed9p cho c\u01a1 quan Thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9. 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Theo s\u1ed1 li\u1ec7u kh\u1ea3o s\u00e1t t\u1eeb c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn n\u0103m 2025, h\u01a1n 85% doanh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4250,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4249","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\/4249","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=4249"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4249\/revisions"}],"predecessor-version":[{"id":4531,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4249\/revisions\/4531"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4250"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}