{"id":4256,"date":"2025-12-24T20:47:09","date_gmt":"2025-12-25T03:47:09","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4256"},"modified":"2026-01-08T02:52:07","modified_gmt":"2026-01-08T09:52:07","slug":"bao-cao-kiem-toan-tuan-thu-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/","title":{"rendered":"\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\ub780 \ubb34\uc5c7\uc77c\uae4c\uc694? \uae30\uc5c5\uc5d0 \uc788\uc5b4 \uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc5ed\ud560, \uacfc\uc815 \ubc0f \ubc95\uc801 \uac00\uce58\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub2e8\uc21c\ud55c \ubc95\uc801 \ubb38\uc11c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uaddc\uc81c \ub2f9\uad6d\uacfc \uc8fc\uc8fc\uc5d0 \ub300\ud55c \uae30\uc5c5\uc758 \ucc45\uc784\uc131\uc744 \uc785\uc99d\ud558\ub294 \uc99d\uac70\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \ud68c\uacc4\ubc95, \uc138\ubb34\ud589\uc815\ubc95, \uc804\uc790\uc1a1\uc7a5 \uad00\ub828 \uaddc\uc815(\uc608: \uc2dc\ud589\ub839 123\/2020\/ND-CP \ubc0f \ud68c\ub78c 78\/2021\/TT-BTC) \ub4f1 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \ubc95\uaddc \uc18d\uc5d0\uc11c \uae30\uc5c5\uc758 \uc900\ubc95 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc740 \ud2b9\ud788 \uc911\uc694\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc5b4\ub5a0\ud55c \uc624\ub958\ub77c\ub3c4 \ub9c9\ub300\ud55c \ubc8c\uae08\uc774\ub098 \uc2ec\uac01\ud55c \ubc95\uc801 \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc838 \uae30\uc5c5\uc758 \uba85\uc131\uacfc \uc7ac\uc815 \uac74\uc804\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-7\" data-testid=\"conversation-turn-16\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"e17e2e42-62a7-443f-801c-0add70627fbc\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"488\" data-is-last-node=\"\" data-is-only-node=\"\">\uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \ubc95\uaddc \ud658\uacbd \uc18d\uc5d0\uc11c \uae30\uc5c5\uc740 \ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uacfc \uc720\uc5f0\ud55c \uc801\uc751\ub825\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4. \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud2b9\ud788 \uc138\uae08, \uad00\uc138, \uc790\ubcf8 \uad00\ub9ac\uc640 \uac19\uc740 \uace0\uc704\ud5d8 \uc601\uc5ed\uc5d0\uc11c \ud504\ub85c\uc138\uc2a4 \uc900\uc218 \uc815\ub3c4\uc5d0 \ub300\ud55c \ub3c5\ub9bd\uc801\uc778 \uc2dc\uac01\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. VSA 700 \ubc0f VSA 705\uc640 \uac19\uc740 \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900\uc744 \uc801\uc6a9\ud558\uba74 \ubcf4\uace0\uc11c\uc758 \uc804\ubb38\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uc5ec \uae30\uc5c5\uc758 \uc9c0\ubc30\uad6c\uc870 \ubc0f \uc704\ud5d8 \uad00\ub9ac \uac1c\uc120\uc5d0 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\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-tuan-thu-la-gi\/#Dinh_nghia_va_vai_tro_cua_bao_cao_kiem_toan_tuan_thu_theo_chuan_muc_quoc_te_va_Viet_Nam\" >\uad6d\uc81c \ubc0f \ubca0\ud2b8\ub0a8 \uae30\uc900\uc5d0 \ub530\ub978 \uc900\ubc95\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \uc815\uc758\uc640 \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-tuan-thu-la-gi\/#Kiem_toan_tuan_thu_la_gi_co_so_phap_ly_nen_tang\" >\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00? \ubc95\uc801 \uadfc\uac70 \ubc0f \uae30\ubcf8 \uc6d0\uce59.<\/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-tuan-thu-la-gi\/#Vai_tro_cot_loi_cua_bao_cao_kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \uc5ed\ud560<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Tam_quan_trong_cua_bao_cao_kiem_toan_tuan_thu_doi_voi_quan_tri_rui_ro_va_thue\" >\uc704\ud5d8 \uad00\ub9ac \ubc0f \uc138\ubb34 \uce21\uba74\uc5d0\uc11c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc911\uc694\uc131.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cung_co_kiem_soat_noi_bo_va_giam_thieu_rui_ro_tuan_thu\" >\ub0b4\ubd80 \ud1b5\uc81c\ub97c \uac15\ud654\ud558\uace0 \uaddc\uc815 \uc900\uc218 \uc704\ud5d8\uc744 \uc644\ud654\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Toi_uu_hoa_tuan_thu_thue_bao_ve_loi_ich_doanh_nghiep\" >\uc138\uae08 \uaddc\uc815 \uc900\uc218 \ucd5c\uc801\ud654: \uae30\uc5c5 \uc774\uc775 \ubcf4\ud638.<\/a><\/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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Muc_tieu_pham_vi_va_cac_tieu_chi_danh_gia_trong_kiem_toan_tuan_thu\" >\uc900\ubc95\uac10\uc2dc\uc758 \ubaa9\ud45c, \ubc94\uc704 \ubc0f \ud3c9\uac00 \uae30\uc900.<\/a><ul class='ez-toc-list-level-3' ><li class='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-tuan-thu-la-gi\/#Muc_tieu_chi_tiet_cua_viec_lap_bao_cao_kiem_toan_tuan_thu\" >\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc758 \uad6c\uccb4\uc801\uc778 \ubaa9\ud45c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Pham_vi_kiem_toan_tuan_thu_cac_linh_vuc_can_duoc_xac_nhan\" >\uc900\ubc95\uac10\uc0ac \ubc94\uc704: \uac80\uc99d\uc774 \ud544\uc694\ud55c \uc601\uc5ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cac_tieu_chi_danh_gia_trong_bao_cao_kiem_toan_tuan_thu\" >\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud3c9\uac00 \uae30\uc900<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#So_sanh_bao_cao_kiem_toan_tuan_thu_voi_cac_loai_bao_cao_khac\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ub2e4\ub978 \uc720\ud615\uc758 \ubcf4\uace0\uc11c\uc640 \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/a><ul class='ez-toc-list-level-3' ><li class='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-tuan-thu-la-gi\/#Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_tai_chinh\" >\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uc7ac\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c<\/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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_hoat_dong\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uc6b4\uc601 \uac10\uc0ac \ubcf4\uace0\uc11c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Quy_trinh_lap_bao_cao_kiem_toan_tuan_thu_chuyen_nghiep_theo_chuan_VSA\" >\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \uacfc\uc815\uc740 VSA\uc758 \uc804\ubb38 \ud45c\uc900\uc744 \uc900\uc218\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Lap_ke_hoach_va_thiet_lap_tieu_chi_kiem_toan\" >\uac10\uc0ac \uae30\uc900\uc744 \uacc4\ud68d\ud558\uace0 \uc218\ub9bd\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Thu_thap_bang_chung_va_thuc_hien_thu_nghiem_tuan_thu\" >\uc99d\uac70\ub97c \uc218\uc9d1\ud558\uace0 \uaddc\uc815 \uc900\uc218 \ud14c\uc2a4\ud2b8\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Danh_gia_phat_hien_va_hoan_thien_bao_cao_kiem_toan_tuan_thu\" >\uac10\uc0ac \uacb0\uacfc\ub97c \ud3c9\uac00\ud558\uace0 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uac1c\uc120\ud569\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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Noi_dung_cot_loi_va_cau_truc_bat_buoc_cua_bao_cao_kiem_toan_tuan_thu\" >\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \ub0b4\uc6a9 \ubc0f \ud544\uc218 \uad6c\uc870.<\/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-tuan-thu-la-gi\/#Cau_truc_tieu_chuan_cua_bao_cao\" >\ud45c\uc900 \ubcf4\uace0\uc11c \uad6c\uc870<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Phan_mo_dau\" >\uc18c\uac1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Y_kien_kiem_toan\" >\uac10\uc0ac \uc758\uacac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cac_phat_hien_va_kien_nghi\" >\uc5f0\uad6c \uacb0\uacfc \ubc0f \uad8c\uace0\uc0ac\ud56d<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Yeu_cau_ve_tinh_khach_quan_va_chuyen_nghiep\" >\uac1d\uad00\uc131\uacfc \uc804\ubb38\uc131\uc5d0 \ub300\ud55c \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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-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=\"Dinh_nghia_va_vai_tro_cua_bao_cao_kiem_toan_tuan_thu_theo_chuan_muc_quoc_te_va_Viet_Nam\"><\/span><b>\uad6d\uc81c \ubc0f \ubca0\ud2b8\ub0a8 \uae30\uc900\uc5d0 \ub530\ub978 \uc900\ubc95\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \uc815\uc758\uc640 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_la_gi_co_so_phap_ly_nen_tang\"><\/span><b>\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00? \ubc95\uc801 \uadfc\uac70 \ubc0f \uae30\ubcf8 \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-9\" data-testid=\"conversation-turn-20\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"4f64c327-a071-4529-afe2-1611d030645e\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"459\" data-is-last-node=\"\" data-is-only-node=\"\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-tuan-thu\/\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/a> \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc774 \ubc95\ub960, \uaddc\uc815 \ubc0f \ub0b4\ubd80 \uaddc\uce59\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud3c9\uac00\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud558\ub294 \uac10\uc0ac \ud65c\ub3d9\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \ub2ec\ub9ac \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \ub370\uc774\ud130\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc9c8\uc801 \ubc0f \uc591\uc801 \ubc95\uc801 \uae30\uc900\ub3c4 \uace0\ub824\ud569\ub2c8\ub2e4. \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\uc758 \ubcf8\uc9c8\uc744 \uc81c\ub300\ub85c \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc704\ud5d8 \uad00\ub9ac \ubc0f \ud1b5\uc81c \uce21\uba74\uc5d0\uc11c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ubc94\uc704, \ubaa9\ud45c \ubc0f \uac00\uce58\ub97c \uba85\ud655\ud558\uac8c \uc815\uc758\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p data-start=\"0\" data-end=\"459\" data-is-last-node=\"\" data-is-only-node=\"\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ubc94\uc704\ub294 \uad11\ubc94\uc704\ud558\uba70, \uc138\ubc95, \uc0b0\uc5c5 \uaddc\uc815 \ubc0f \ud68c\uc0ac \ub0b4\ubd80 \uc815\ucc45 \uc900\uc218 \uc5ec\ubd80\ub97c \ud3ec\uad04\ud569\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5 \uc6b4\uc601\uc774 \ubc95\uc801 \ud14c\ub450\ub9ac \uc548\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\uace0 \uc788\ub2e4\ub294 \ud569\ub9ac\uc801\uc778 \ud655\uc2e0\uc744 \uc81c\uacf5\ud558\uc5ec \uacbd\uc601\uc9c4\uc774 \uc704\ud5d8\uc744 \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud558\uace0 \uc801\uc808\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \uc2dc\uc815 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cot_loi_cua_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc704\ud5d8 &quot;\ud544\ud130&quot; \uc5ed\ud560\uc744 \ud558\uc5ec \uc7a0\uc7ac\uc801\uc778 \uaddc\uc815 \uc900\uc218 \uc704\ud5d8\uc744 \uc2dc\uae30\uc801\uc808\ud558\uac8c \uc2dd\ubcc4, \ud3c9\uac00 \ubc0f \ubcf4\uace0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uad00\ub9ac\uc790\uc5d0\uac8c \uc788\uc5b4 \uc0c1\uc138\ud55c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1b\ub294 \uac83\uc740 \uc2ec\uac01\ud55c \ubc95\uc801 \ub610\ub294 \uc7ac\uc815\uc801 \ubb38\uc81c\ub85c \ubc1c\uc804\ud558\uae30 \uc804\uc5d0 \uc704\ubc18 \uc0ac\ud56d\uc744 \uc0ac\uc804\uc5d0 \uc608\ubc29\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c \uc911\uc694\ud55c\ub370, \uaddc\uc815 \ubc0f \ubc95\ub839 \uc801\uc6a9\uc0c1\uc758 \uc0ac\uc18c\ud55c \uc624\ub958\uac00 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc0c1\ub2f9\ud55c \ubc8c\uae08\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4259\" aria-describedby=\"caption-attachment-4259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4259\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4259\" class=\"wp-caption-text\">\uad6d\uc81c \ubc0f \ubca0\ud2b8\ub0a8 \uae30\uc900\uc5d0 \ub530\ub978 \uc900\ubc95\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \uc815\uc758\uc640 \uc5ed\ud560.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac15\ud654\uc5d0\ub3c4 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ub3c5\ub9bd \uac10\uc0ac\uc778\uc774 \ud504\ub85c\uc138\uc2a4\uc0c1\uc758 \uc57d\uc810\uc744 \uc9c0\uc801\ud558\uba74 \uae30\uc5c5\uc740 \uac1c\uc120 \ubc0f \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4 \ud45c\uc900\ud654\ub97c \uc704\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacb0\uacfc\uc801\uc73c\ub85c \ud68c\uacc4 \ub370\uc774\ud130\uc758 \ud488\uc9c8\uacfc \uacbd\uc601 \uc815\ubcf4\uc758 \uc2e0\ub8b0\uc131\uc774 \ud5a5\uc0c1\ub429\ub2c8\ub2e4. \uc218\uc900 \ub192\uc740 \uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc758 \uc804\ubb38\uc131\uc744 \uc785\uc99d\ud558\uace0 \ube44\uc988\ub2c8\uc2a4 \ud30c\ud2b8\ub108 \ubc0f \uc7a0\uc7ac \ud22c\uc790\uc790\ub97c \ud3ec\ud568\ud55c \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \uae30\uc5c5\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_bao_cao_kiem_toan_tuan_thu_doi_voi_quan_tri_rui_ro_va_thue\"><\/span><b>\uc704\ud5d8 \uad00\ub9ac \ubc0f \uc138\ubb34 \uce21\uba74\uc5d0\uc11c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-12\" data-testid=\"conversation-turn-26\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"03da66d2-cb63-457b-896f-346bc51453a7\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"477\" data-is-last-node=\"\" data-is-only-node=\"\">\ubc95\uc801 \uccb4\uacc4\uc640 \uc9c0\ubc30\uad6c\uc870 \uae30\uc900\uc774 \uc810\ucc28 \uac1c\uc120\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \uae30\uc5c5\uc5d0\uac8c\ub294 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ub300\ub85c \uc774\ud574\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub294 \uc704\ubc18 \uc0ac\ud56d\uc744 \uc801\ubc1c\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc81c \ubc0f \ubca0\ud2b8\ub0a8 \uae30\uc900\uc5d0 \ub530\ub77c \ubc95\ub960, \uc804\ubb38 \uaddc\uc815, \ub0b4\ubd80 \uaddc\uce59 \uc900\uc218 \uc218\uc900\uc744 \ubc18\uc601\ud558\ub294 \uc5ed\ud560\ub3c4 \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uac1c\ub150, \ubc95\uc801 \uadfc\uac70, \uadf8\ub9ac\uace0 \uc704\ud5d8 \uad00\ub9ac \ubc0f \uc6b4\uc601 \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc5d0 \uc788\uc5b4 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \uba85\ud655\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Cung_co_kiem_soat_noi_bo_va_giam_thieu_rui_ro_tuan_thu\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c\ub97c \uac15\ud654\ud558\uace0 \uaddc\uc815 \uc900\uc218 \uc704\ud5d8\uc744 \uc644\ud654\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \uc900\ubc95 \uad00\ub828 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc8fc\ub294 \ud6a8\uacfc\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc704\ud5d8\uc5d0\ub294 \ubc95\uc801 \uc704\ud5d8(\uc18c\uc1a1, \ubc8c\uae08), \uc7ac\uc815\uc801 \uc704\ud5d8(\uc138\uae08 \uccb4\ub0a9, \uacbd\ube44 \ubd88\uc778\uc815), \ud3c9\ud310 \uc704\ud5d8(\ud30c\ud2b8\ub108\uc758 \uc2e0\ub8b0 \uc0c1\uc2e4) \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uad8c\uace0\uc0ac\ud56d\uc740 \uacbd\uc601\uc9c4\uc774 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\uace0 \ud574\uacb0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc9c0\uae09 \uc2b9\uc778 \uc808\ucc28\uc758 \ubbf8\uc900\uc218 \uc0ac\ud56d\uc774 \ubc1c\uacac\ub418\uba74 \uac10\uc0ac\uc778\uc740 \uc9c0\uae09 \uc808\ucc28\uc5d0\uc11c &#039;4\uc548 \uac80\ud1a0&#039; \uc6d0\uce59\uc744 \uac15\ud654\ud560 \uac83\uc744 \uad8c\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uad8c\uace0\uc0ac\ud56d\uc744 \uc774\ud589\ud558\uba74 \ud5a5\ud6c4 \uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \ub354 \uae0d\uc815\uc801\uc778 \ud3c9\uac00\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_tuan_thu_thue_bao_ve_loi_ich_doanh_nghiep\"><\/span><b>\uc138\uae08 \uaddc\uc815 \uc900\uc218 \ucd5c\uc801\ud654: \uae30\uc5c5 \uc774\uc775 \ubcf4\ud638.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \uc0ac\ud56d\uc744 \ucca0\uc800\ud788 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uc804\uac00\uaca9 \uacb0\uc815\uc744 \uc704\ud55c \ubb38\uc11c:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub839 132\/2020\/ND-CP \uc900\uc218\ub294 \ud544\uc218\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \ubb38\uc11c\uac00 \uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68(\uc608: \uc9c0\uce68 96\/2015\/TT-BTC)\uc5d0 \ub530\ub77c \uc720\ud6a8\ud558\uace0 \ud569\ubc95\uc801\uc778\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0:<\/b><span style=\"font-weight: 400;\"> \uc62c\ubc14\ub978 \uacfc\uc138 \ub300\uc0c1, \uc138\uc728 \ubc0f \uc2e0\uace0 \uae30\ud55c\uc774 \uc801\uc6a9\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc2e4\uc0ac \uc2dc \uc911\uc694\ud55c \ucc38\uace0 \uc790\ub8cc\uac00 \ub418\uc5b4, \uae30\uc5c5\uc774 \uc138\ubc95\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uae30\uc6b8\uc778 \ub178\ub825\uacfc \uc131\uc2e4\uc131\uc744 \uc785\uc99d\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ubc18\ub300\ub85c, \uc138\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uad8c\uace0\uc0ac\ud56d\uc744 \ubb34\uc2dc\ud560 \uacbd\uc6b0, \ud2b9\ud788 \uc138\ubb34 \ubd84\uc57c \ud589\uc815\ubc8c\uae08\uc5d0 \uad00\ud55c \ubc95\ub839 125\/2020\/ND-CP\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \ubbf8\ub0a9 \uc138\uae08 \ubc0f \ud589\uc815\ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_pham_vi_va_cac_tieu_chi_danh_gia_trong_kiem_toan_tuan_thu\"><\/span><b>\uc900\ubc95\uac10\uc2dc\uc758 \ubaa9\ud45c, \ubc94\uc704 \ubc0f \ud3c9\uac00 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\ub294 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac\ub97c \uc704\ud574\uc11c\ub294 \uae30\uc5c5\uc774 \ubaa9\ud45c, \ubc94\uc704 \ubc0f \ud3c9\uac00 \uae30\uc900\uc744 \uba85\ud655\ud558\uac8c \uc815\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ubc95\ub960 \ubc0f \ub0b4\ubd80 \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \ud655\uc778\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc624\ub958\ub97c \uc2dd\ubcc4\ud558\uace0 \uc6d0\uc778\uc744 \ubd84\uc11d\ud558\uba70 \uc2dc\uc815 \uc870\uce58\ub97c \uc81c\uc548\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uce21\uba74\uc744 \uba85\ud655\ud788 \ud568\uc73c\ub85c\uc368 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc758 \ucd08\uc810\uc744 \uc720\uc9c0\ud558\uace0 \uacb0\ub860\uc758 \uc2e0\ub8b0\uc131\uc744 \ub192\uc774\uba70 \uacbd\uc601\uc9c4\uc774 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \uad00\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_chi_tiet_cua_viec_lap_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc758 \uad6c\uccb4\uc801\uc778 \ubaa9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\uc758 \uc8fc\uc694 \ubaa9\uc801\uc740 \uac10\uc0ac \ub300\uc0c1 \ud65c\ub3d9\uc774 \ud655\ub9bd\ub41c \uaddc\uce59 \ubc0f \uaddc\uc815\uc744 \uc644\uc804\ud788 \uc900\uc218\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c \ubc1c\ud589\uc758 \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4260\" aria-describedby=\"caption-attachment-4260\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4260\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu.jpg\" alt=\"M\u1ee5c ti\u00eau chi ti\u1ebft c\u1ee7a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4260\" class=\"wp-caption-text\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc758 \uad6c\uccb4\uc801\uc778 \ubaa9\ud45c.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\ud589 \ubc95\uaddc \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c(\uc608: 200\/2014\/TT-BTC \uacf5\ubb38 \ub610\ub294 133\/2016\/TT-BTC \uacf5\ubb38) \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c \uac70\ub798\uc640 \uad00\ub828\ub41c \ubc95\ub960 \ubb38\uc11c \ubc0f \uae30\ub85d\uc758 \uc644\uc804\uc131\uacfc \uc720\ud6a8\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815 \ubbf8\uc900\uc218 \uc0ac\ub840\ub97c \uba85\ud655\ud788 \ud30c\uc545\ud558\uace0, \uc2ec\uac01\ub3c4 \uc218\uc900 \ubc0f \uadfc\ubcf8 \uc6d0\uc778\ubcc4\ub85c \ubd84\ub958\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5c5\ubb34 \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\uace0 \uaddc\uc815 \uc900\uc218 \uc704\ud5d8\uc744 \uc644\ud654\ud558\uae30 \uc704\ud55c \uac74\uc124\uc801\uc778 \uad8c\uace0\uc548\uc744 \uc81c\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_tuan_thu_cac_linh_vuc_can_duoc_xac_nhan\"><\/span><b>\uc900\ubc95\uac10\uc0ac \ubc94\uc704: \uac80\uc99d\uc774 \ud544\uc694\ud55c \uc601\uc5ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ubc94\uc704\ub294 \uac10\uc0ac \uacc4\uc57d\uc758 \uad6c\uccb4\uc801\uc778 \uc694\uad6c\uc0ac\ud56d \ub610\ub294 \uad00\ub828 \ubc95\ub960\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc790\uc8fc \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\ub294 \uc601\uc5ed\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubc94\uc704 \uc694\uc57d\ud45c<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><b>\uac10\uc0ac \ubd84\uc57c<\/b><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><b>\uaddc\uc815 \uc900\uc218 \ub0b4\uc6a9<\/b><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><b>\uad00\ub828 \ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\uc138\ubc95<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138, \ubc95\uc778 \uc18c\ub4dd\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc62c\ubc14\ub974\uac8c \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\uc138\ubb34\ud589\uc815\ubc95, \uc2dc\ud589\ub839 123\/2020\/ND-CP \ubc0f \ud604\ud589 \uc138\ubb34 \uacf5\ubb38.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \ubc0f \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\uc758 \uc778\uc2dd, \uce21\uc815, \uc791\uc131 \ubc0f \ud45c\uc2dc \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95, \ud68c\uacc4\uc9c0\uce68(200\/133).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \uad00\ub9ac<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\ubbfc\ubc95 \ubc0f \uc785\ucc30\ubc95\uc5d0 \uaddc\uc815\ub41c \uc785\ucc30, \uacf5\uacf5\uc870\ub2ec, \uacc4\uc57d \uccb4\uacb0 \ubc0f \uc774\ud589\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\ubbfc\ubc95, \uc785\ucc30\ubc95(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\uc778\uc801 \uc790\uc6d0 \uad00\ub9ac<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\ub178\ub3d9\ubc95, \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8 \ubc0f \ub0b4\ubd80 \uae09\uc5ec \ubc0f \ubcf4\ub108\uc2a4 \uaddc\uc815\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\ub178\ub3d9\ubc95, \uc0ac\ud68c\ubcf4\ud5d8\ubc95.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_danh_gia_trong_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud3c9\uac00 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ub3c4\uac00 \ub192\uc740 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uae30 \uc704\ud574 \uac10\uc0ac\uc790\ub294 \uba85\ud655\ud558\uace0 \uac80\uc99d \uac00\ub2a5\ud55c \ud3c9\uac00 \uae30\uc900\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc900\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud544\uc218 \ubc95\uc801 \uae30\uc900:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \uae30\uad00\uc774 \uc900\uc218\ud574\uc57c \ud560 \uc758\ubb34\uac00 \uc788\ub294 \uad6d\uac00 \ubc1c\ud589 \ubc95\ub960, \ubc95\ub839 \ubc0f \ud68c\ub78c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub0b4\ubd80 \uaddc\uc815 \ubc0f \uae30\uc900:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud574\ub2f9 \ubd80\uc11c\uc5d0\uc11c \ubc1c\ud589\ud55c \uaddc\uc815, \uc808\ucc28 \ubc0f \ub9e4\ub274\uc5bc(\uc608: \uc7ac\uc815 \uad00\ub9ac \uaddc\uc815, \uc9c0\uae09 \uc808\ucc28)\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacc4\uc57d \uae30\uc900:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc81c3\uc790\uc640 \uccb4\uacb0\ud558\ub294 \uacc4\uc57d \uc870\uac74 \ubc0f \ud569\uc758 \uc0ac\ud56d\uc785\ub2c8\ub2e4(\ud2b9\ud788 \uacf5\uc801\uac1c\ubc1c\uc6d0\uc870(ODA) \ub610\ub294 \uad6d\uc81c \ucc28\uad00\uc73c\ub85c \uc790\uae08\uc744 \uc9c0\uc6d0\ubc1b\ub294 \ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc11c\uba74\uc0c1 \uc900\uc218 \uc0ac\ud56d\uacfc \uc2e4\uc81c \uc900\uc218 \uc0ac\ud56d\uc758 \ucc28\uc774\uc810\uc740 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \uba85\ud655\ud788 \uc124\uba85\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_bao_cao_kiem_toan_tuan_thu_voi_cac_loai_bao_cao_khac\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ub2e4\ub978 \uc720\ud615\uc758 \ubcf4\uace0\uc11c\uc640 \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \uc7ac\ubb34 \ubc0f \uc6b4\uc601 \uac10\uc0ac\ub97c \uad6c\ubd84\ud558\ub294 \uac83\uc740 \ubaa9\ud45c\uc640 \uacb0\uacfc\uc5d0 \ub300\ud55c \ud63c\ub780\uc744 \ud53c\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_tai_chinh\"><\/span><b>\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uc7ac\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uc2e4\ubb34\uc5d0\uc11c \uc900\ubc95 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \uc7ac\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc885\uc885 \ub3d9\uc2dc\uc5d0 \uc0ac\uc6a9\ub418\uc9c0\ub9cc, \ud3c9\uac00 \ubaa9\uc801\uacfc \ubc94\uc704\ub294 \uc11c\ub85c \ub2e4\ub985\ub2c8\ub2e4. \uc774 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \ubcf4\uace0\uc11c\ub97c \uba85\ud655\ud788 \uad6c\ubd84\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uac01 \uac10\uc0ac\uc758 \uc9c4\uc815\ud55c \uac00\uce58\ub97c \uc774\ud574\ud558\uace0, \uc804\ubc18\uc801\uc778 \uac10\uc0ac\uc5d0\uc11c \ubc95\ub960 \uc900\uc218\uc640 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131 \ubc0f \uc815\ud655\uc131 \uac04\uc758 \uad00\uacc4\ub97c \uc778\uc2dd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uc7ac\ubb34\uac10\uc0ac \ubcf4\uace0\uc11c \uc694\uc57d<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud2b9\uc131<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc7ac\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c<\/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;\">\ubc95\ub960 \ubc0f \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/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;\">\uae30\uc900<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960, \ub0b4\ubd80 \uaddc\uc815, \uacc4\uc57d.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uae30\uc900(VAS\/IFRS), \ud68c\uacc4 \uc2dc\uc2a4\ud15c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0b0\ucd9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uad00\ub828 \uacb0\ub860, \ud655\uc778\ub41c \uc704\ubc18 \uc0ac\ud56d \ubc0f \uac1c\uc120 \uad8c\uace0 \uc0ac\ud56d.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\uc694\ud55c \uc624\ub958\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc758\uacac.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc601\ud5a5\uc744 \ubbf8\uce58\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc801 \uc704\ud5d8 \uad00\ub9ac, \ub0b4\ubd80 \ud1b5\uc81c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud22c\uc790, \ucc28\uc785 \ubc0f \uc0ac\uc5c5 \uc131\uacfc \ud3c9\uac00\uc5d0 \uad00\ud55c \uc758\uc0ac \uacb0\uc815.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc885\ud569 \uac10\uc0ac\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \uac10\uc0ac\ub97c \ubaa8\ub450 \uc218\ud589\ud558\uba70, \uaddc\uc815 \uc900\uc218 \uad00\ub828 \uc0ac\ud56d\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc758\uacac\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815(123\ud638 \ubc95\ub839)\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ube44\uc6a9\uc774 \ubd88\uc778\uc815\ub418\uc5b4 \uc774\uc775\uc774 \uc65c\uace1\ub418\uace0 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_hoat_dong\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uc6b4\uc601 \uac10\uc0ac \ubcf4\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc6b4\uc601 \uac10\uc0ac\ub294 \uc6b4\uc601\uc758 \uacbd\uc81c\uc131, \ud6a8\uc728\uc131 \ubc0f \ud6a8\uacfc\uc131\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubc18\uba74, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \uaddc\uce59 \uc900\uc218 \uc5ec\ubd80\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ub450 \uc720\ud615\uc758 \uac10\uc0ac\ub294 \ubaa9\uc801\uc774 \ub2e4\ub974\uc9c0\ub9cc, \uc11c\ub85c \ubcf4\uc644\uc801\uc778 \uad00\uacc4\ub97c \uac16\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ube44\ud6a8\uc728\uc801\uc778 \ud504\ub85c\uc138\uc2a4(\uc6b4\uc601 \uac10\uc0ac)\ub294 \ud655\ub9bd\ub41c \uc808\ucc28(\uaddc\uc815 \uc900\uc218 \uac10\uc0ac)\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\ub294 \ub370\uc11c \ube44\ub86f\ub418\ub294 \uacbd\uc6b0\uac00 \ud754\ud569\ub2c8\ub2e4. \uac01 \uac10\uc0ac \uc720\ud615\uc758 \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \ubd84\ub958\ud558\uba74 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud65c\uc6a9\ub3c4\ub97c \uadf9\ub300\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bao_cao_kiem_toan_tuan_thu_chuyen_nghiep_theo_chuan_VSA\"><\/span><b>\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \uacfc\uc815\uc740 VSA\uc758 \uc804\ubb38 \ud45c\uc900\uc744 \uc900\uc218\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac\ubcf4\uace0\uc11c \uc791\uc131 \uacfc\uc815\uc740 \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc774\ub97c \ud1b5\ud574 \uac10\uc0ac\uc758 \uc758\uacac\uc774 \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_va_thiet_lap_tieu_chi_kiem_toan\"><\/span><b>\uac10\uc0ac \uae30\uc900\uc744 \uacc4\ud68d\ud558\uace0 \uc218\ub9bd\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uccab \ubc88\uc9f8 \ub2e8\uacc4\ub294 \uad6c\uccb4\uc801\uc778 \ubaa9\ud45c, \uac10\uc0ac \ubc94\uc704, \ud2b9\ud788 \uc801\uc6a9\ub420 \uc900\uc218 \uae30\uc900\uc744 \uba85\ud655\ud788 \uc815\uc758\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud558\uc5ec \uc0c1\uc138\ud55c \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \uad00\ub828 \ubc95\ub960 \ubb38\uc11c\uc640 \ub0b4\ubd80 \uaddc\uc815\uc744 \ucca0\uc800\ud788 \uc870\uc0ac\ud569\ub2c8\ub2e4. \uacc4\ud68d \ub2e8\uacc4\uc5d0\uc11c \uc900\uc218 \uc704\ud5d8\uc744 \ud30c\uc545\ud558\uba74 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub098 \uc815\ub2f9\ud55c \uc1a1\uc7a5\uc774 \uc5c6\ub294 \uc9c0\ucd9c\uacfc \uac19\uc740 \ud575\uc2ec \uc601\uc5ed\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucca0\uc800\ud55c \uc900\ube44\ub294 \ucd5c\uc885 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\ub294 \ud1a0\ub300\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_bang_chung_va_thuc_hien_thu_nghiem_tuan_thu\"><\/span><b>\uc99d\uac70\ub97c \uc218\uc9d1\ud558\uace0 \uaddc\uc815 \uc900\uc218 \ud14c\uc2a4\ud2b8\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uacc4\ud68d \ub2e8\uacc4\ub97c \uac70\uce5c \ud6c4, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac\ub294 \uc2e4\ud589 \ub2e8\uacc4\ub85c \uc811\uc5b4\ub4ed\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\ub294 \uac10\uc0ac \uacb0\uacfc\uc758 \uc9c8\uc744 \uacb0\uc815\uc9d3\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \uae30\ub85d, \ubb38\uc11c \ubc0f \uc801\uc808\ud55c \uaddc\uc815 \uc900\uc218 \ud14c\uc2a4\ud2b8 \uae30\ubc95\uc744 \ud1b5\ud574 \uac10\uc0ac \uc99d\uac70\ub97c \uc9c1\uc811 \uc218\uc9d1\ud558\uace0 \ud3c9\uac00\ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc758 \uacb0\uacfc\ub294 \uac10\uc0ac \uacb0\uacfc\ub97c \ub3c4\ucd9c\ud558\uace0, \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud558\uba70, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \ub0b4\uc6a9\uc744 \uad6c\uc131\ud558\ub294 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_4261\" aria-describedby=\"caption-attachment-4261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4261\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA.jpg\" alt=\"Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p theo chu\u1ea9n VSA\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4261\" class=\"wp-caption-text\">\uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \uacfc\uc815\uc740 VSA\uc758 \uc804\ubb38 \ud45c\uc900\uc744 \uc900\uc218\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uaddc\ubaa8\uac00 \ud06c\uac70\ub098 \ubcf5\uc7a1\ud55c \uacbd\uc81c \uac70\ub798\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec \ubaa8\ub4e0 \uaddc\uc815 \uc900\uc218 \uc0ac\ud56d\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \uac80\uc99d\ud560 \ub54c\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uacfc \uad6d\uc138\uccad\uc758 \ucd5c\uc2e0 \uc9c0\uce68 \ubb38\uc11c\ub97c \ubaa8\ub450 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_phat_hien_va_hoan_thien_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\uac10\uc0ac \uacb0\uacfc\ub97c \ud3c9\uac00\ud558\uace0 \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uac1c\uc120\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc99d\uac70\ub97c \uc218\uc9d1\ud55c \ud6c4 \uac01 \uc704\ubc18 \uc0ac\ud56d\uc758 \uc2ec\uac01\ub3c4\ub97c \ud3c9\uac00\ud569\ub2c8\ub2e4. \uc704\ubc18 \uc0ac\ud56d\uc740 \ubc95\ub960 \uc704\ubc18, \ub0b4\ubd80 \ud1b5\uc81c \ubbf8\ube44, \uaddc\uc815 \uc704\ubc18 \ub4f1\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud3c9\uac00\ub97c \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \uc758\uacac\uc744 \uc81c\uc2dc\ud558\uace0 \uc900\ubc95 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ucd5c\uc885 \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc624\ub958\ub97c \uc2dd\ubcc4\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc2e4\ud589 \uac00\ub2a5\ud55c \uc2dc\uc815 \ubc29\uc548\uc744 \uc81c\uc2dc\ud558\ub294 \uade0\ud615\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ubaa8\ub4e0 \uac10\uc0ac \uacb0\uacfc\ub294 \uc124\ub4dd\ub825\uc744 \ub192\uc774\uae30 \uc704\ud574 \uad6c\uccb4\uc801\uc778 \uac10\uc0ac \uc99d\uac70\ub85c \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_va_cau_truc_bat_buoc_cua_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \ub0b4\uc6a9 \ubc0f \ud544\uc218 \uad6c\uc870.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc62c\ubc14\ub978 \ud575\uc2ec \ub0b4\uc6a9\uc744 \ub2f4\uace0 \uac10\uc0ac \uad00\ud589 \ubc0f \uad00\ub828 \uae30\uc900\uc5d0 \ub530\ub978 \ud45c\uc900 \uad6c\uc870\ub97c \uc900\uc218\ud558\uc5ec \uc791\uc131\ub420 \ub54c \ube44\ub85c\uc18c \uc9c4\uc815\ud55c \uac00\uce58\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \uba85\ud655\ud558\uace0 \uc644\ubcbd\ud55c \uad6c\uc870\ub294 \uac10\uc0ac\uc778\uc774 \uac1d\uad00\uc801\uc774\uace0 \uc804\ubb38\uc801\uc778 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uacbd\uc601\uc9c4\uacfc \uaddc\uc81c \uae30\uad00\uc774 \uae30\uc5c5\uc758 \uc900\ubc95 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ub370\uc5d0\ub3c4 \uc6a9\uc774\ud55c \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub2e4\uc74c \uc808\uc5d0\uc11c\ub294 \ud45c\uc900 \uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud544\uc218 \uad6c\uc870\uc640 \uc8fc\uc694 \uc694\uac74\uc744 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_tieu_chuan_cua_bao_cao\"><\/span><b>\ud45c\uc900 \ubcf4\uace0\uc11c \uad6c\uc870<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uad00\ud589 \ubc0f \uad00\ub828 \uae30\uc900\uc5d0 \ub530\ub974\uba74, \ud45c\uc900 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \uc139\uc158\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_mo_dau\"><\/span><b>\uc18c\uac1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \uc808\uc5d0\uc11c\ub294 \uac10\uc0ac \ub300\uc0c1, \ubc94\uc704, \ubaa9\uc801 \ubc0f \uc801\uc6a9 \uac00\ub2a5\ud55c \uac10\uc0ac \uae30\uc900(\uc608: 2015\ub144 \ud68c\uacc4\ubc95, 2014\ub144 \ubd80\uac00\uac00\uce58\uc138\ubc95 \ubc0f \uae30\ud0c0 \uaddc\uc815\uc758 \uc801\uc6a9)\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0, \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5 \uacbd\uc601\uc9c4\uc758 \ubc95\uaddc \uc900\uc218 \ucc45\uc784\uacfc \uac10\uc0ac\uc778\uc758 \ubc95\uaddc \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ucc45\uc784\uc744 \uc815\uc758\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_kiem_toan\"><\/span><b>\uac10\uc0ac \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd80\ubd84\uc774 \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc73c\ub85c, \uac10\uc0ac\uc778\uc740 \uc5ec\uae30\uc11c \uaddc\uc815 \uc900\uc218 \uc218\uc900\uc5d0 \ub300\ud55c \uacb0\ub860\uc744 \ub0b4\ub9bd\ub2c8\ub2e4. \uac10\uc0ac \uc758\uacac\uc740 \ub2e4\uc74c\uacfc \uac19\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\uaca9 \ubbf8\ub2ec \uc758\uacac:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uc124\ube44\ub294 \ubaa8\ub4e0 \uc8fc\uc694 \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\ubb38\uac00 \uc758\uacac:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uc7a5\uce58\ub294 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub41c \ud2b9\uc815 \ubb38\uc81c\uc810\uc744 \uc81c\uc678\ud558\uace0\ub294 \uaddc\uc815\uc744 \uc900\uc218\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\uc815\uc801\uc778 \uc758\uacac:<\/b><span style=\"font-weight: 400;\"> \ubc95\uaddc \ubbf8\uc900\uc218 \uc218\uc900\uc774 \uc2ec\uac01\ud558\uace0 \uad11\ubc94\uc704\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc758\uacac\uc5d0 \ub300\ud55c \uba74\ucc45 \uc870\ud56d:<\/b><span style=\"font-weight: 400;\"> \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \uc81c\uc2dc\ud560 \ub9cc\ud07c \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud560 \uc218 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phat_hien_va_kien_nghi\"><\/span><b>\uc5f0\uad6c \uacb0\uacfc \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c\ub294 \ub0b4\ubd80 \ud1b5\uc81c\uc0c1\uc758 \uaddc\uc815 \ubbf8\uc900\uc218 \ub610\ub294 \uacb0\ud568 \uc0ac\ub840\ub97c \uc790\uc138\ud788 \uc124\uba85\ud569\ub2c8\ub2e4. \uac01 \ubc1c\uacac \uc0ac\ud56d\uc5d0\ub294 \ub2e4\uc74c \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0c1\uc138 \uc124\uba85:<\/b><span style=\"font-weight: 400;\"> \uc704\ubc18 \ub610\ub294 \ub204\ub77d \uc0ac\ud56d\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624(\uc608: \uc815\uae30\uc801\uc778 \uc900\uc218 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uadfc\uac70(\uae30\uc900):<\/b><span style=\"font-weight: 400;\"> \uc704\ubc18\ub41c \ubc95\ub960 \uc870\ud56d \ub610\ub294 \uaddc\uc815\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc601\ud5a5\uc744 \ubbf8\uce58\ub2e4:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub960\uc801 \ubc0f \uc7ac\uc815\uc801 \uc704\ud5d8(\uc608: \uc138\ubb34\ud589\uc815\ubc95\uc5d0 \ub530\ub978 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ud589\uc815 \ucc98\ubc8c \uc704\ud5d8)\uc744 \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc81c\uc548\ub41c \ud574\uacb0\ucc45:<\/b><span style=\"font-weight: 400;\"> \uc774\uc0ac\ud68c\uc5d0 \uad6c\uccb4\uc801\uc778 \uc870\uce58\ub97c \uc81c\uc548\ud558\uc2ed\uc2dc\uc624(\uc608: \uc0c8\ub85c\uc6b4 \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28 \ub9c8\ub828, \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc870\uc815).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_khach_quan_va_chuyen_nghiep\"><\/span><b>\uac1d\uad00\uc131\uacfc \uc804\ubb38\uc131\uc5d0 \ub300\ud55c \uc694\uad6c \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uac1d\uad00\uc801\uc774\uace0 \ub3c5\ub9bd\uc801\uc774\uba70 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uac10\uc0ac \uc99d\uac70\uc5d0 \uadfc\uac70\ud558\uc5ec \uc791\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc8fc\uad00\uc801\uc778 \ud310\ub2e8\uc744 \ud574\uc11c\ub294 \uc548 \ub418\uba70, \ud2b9\uc815 \ubc95\ub960, \uc9c0\uce68 \ubc0f \uaddc\uc815\uc5d0 \uadfc\uac70\ud558\uc5ec \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c, \uad00\ub9ac\uc790\uc640 \uad00\uacc4\uc790 \ubaa8\ub450\uac00 \uc774\ud574\ud558\uae30 \uc27d\uace0 \uba85\ud655\ud55c \ud45c\uc900\uc801\uc778 \uc5b8\uc5b4\ub97c \uc0ac\uc6a9\ud558\ub294 \uac83\ub3c4 \uc804\ubb38\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4. \uc900\ubc95\uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ud544\uc694\ud55c \uc815\ubcf4\uac00 \ub204\ub77d\ub420 \uacbd\uc6b0 \uc804\uccb4 \uac10\uc0ac \uacfc\uc815\uc758 \ubc95\uc801 \ud6a8\ub825\uc774 \uc57d\ud654\ub420 \uc218 \uc788\uc2b5\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>\uc900\ubc95\uac10\uc0ac\ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc9c0\ubc30\uad6c\uc870\uc758 \uc131\uc219\ub3c4\uc640 \uaddc\uc728\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \uc774\ub294 \ubc95\ub960 \ubc0f \ud68c\uacc4\uaddc\uc815 \uc900\uc218\ub97c \ud655\uc778\uc2dc\ucf1c \uc904 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud504\ub85c\uc138\uc2a4 \uac1c\uc120, \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac15\ud654, \ubc95\uc801\u00b7\uc7ac\ubb34\uc801 \uc704\ud5d8 \uc644\ud654\uc758 \ud1a0\ub300\uac00 \ub429\ub2c8\ub2e4. \uc900\ubc95\uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \ud22c\uba85\uc131\uc740 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc2e0\ub8b0\ub97c \ub192\uc774\uace0 \uc0ac\uc5c5\uc758 \uc548\uc815\uc801\uc774\uace0 \uc9c0\uc18d\uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ub4b7\ubc1b\uce68\ud569\ub2c8\ub2e4.<\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \uc2e4\ubb34 \uacbd\ud5d8\uacfc \ubca0\ud2b8\ub0a8 \uc138\ubc95\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd\uc744 \ubc14\ud0d5\uc73c\ub85c \ub192\uc740 \uc2e0\ub8b0\ub3c4\ub97c \uc790\ub791\ud558\ub294 \uc138\ubb34 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574 \uc904 \uc804\ubb38\uc801\uc774\uace0 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ud30c\ud2b8\ub108\ub97c \ucc3e\uace0 \uc788\ub2e4\uba74, MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624. MAN\uc740 \ud3ec\uad04\uc801\uc778 \uc138\ubb34 \uac10\uc0ac \ubc0f \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uadc0\uc0ac\uac00 \ubc95\uaddc\ub97c \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubc95\uc801 \ud14c\ub450\ub9ac \uc548\uc5d0\uc11c \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc138\ubb34 \uaddc\uc815 \uc900\uc218 \uc704\ud5d8\uc73c\ub85c \uc778\ud574 \uae30\uc5c5 \uac00\uce58\uac00 \ud558\ub77d\ud558\ub294 \uac83\uc744 \ubc29\uce58\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. \uc9c0\uae08 \ubc14\ub85c \ud589\ub3d9\ud558\uc5ec \ubbf8\ub798\ub97c \uc704\ud55c \uacac\uace0\ud55c \uae30\ubc18\uc744 \uad6c\ucd95\ud558\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: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance Audit Report) kh\u00f4ng ch\u1ec9 l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 c\u1ed5 \u0111\u00f4ng. Trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, t\u1eeb Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf \u0111\u1ebfn [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4257,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4256","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\/4256","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=4256"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4256\/revisions"}],"predecessor-version":[{"id":4560,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4256\/revisions\/4560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4257"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}