{"id":4357,"date":"2025-12-30T03:08:07","date_gmt":"2025-12-30T10:08:07","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4357"},"modified":"2025-12-30T03:08:07","modified_gmt":"2025-12-30T10:08:07","slug":"kiem-toan-nganh-san-xuat","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/","title":{"rendered":"\uc81c\uc870\uc5c5 \uac10\uc0ac: \ube44\uc6a9 \ubc0f \uac00\uaca9 \uad00\ub9ac\ub97c \uc704\ud55c \ud6a8\uacfc\uc801\uc778 \uc194\ub8e8\uc158."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc81c\uc870 \uac10\uc0ac\ub780 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud55c \ub3c5\ub9bd\uc801\uc778 \uac80\ud1a0\uc785\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \ud2b9\ud788 \uc0dd\uc0b0 \ube44\uc6a9 \ubc0f \uc7ac\uace0\uc640 \uac19\uc740 \ubcf5\uc7a1\ud55c \ud56d\ubaa9\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc774 \uc138\uacc4\uc758 &#039;\uacf5\uc7a5&#039;\uc73c\ub85c \ubd80\uc0c1\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c, \uae30\uc5c5\ub4e4\uc774 \uc9c0\uc18d \uac00\ub2a5\ud55c \ud22c\uc790\ub97c \uc720\uce58\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \ud22c\uba85\uc131\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/a><span style=\"font-weight: 400;\">\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uacfc \uc81c\uc870\uc5c5 \ubd80\ubb38\uc758 \uc0c1\uc7a5 \uae30\uc5c5\uc740 \uc5f0\ub840 \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uacbd\uc601\uc9c4\uc774 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\uace0 \ubd80\uc815 \uc6d0\uac00 \ubc30\ubd84\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc138\ubb34 \uac10\uc0ac \uacb0\uacfc\uc5d0 \ub530\ub974\uba74, \uc6d0\uac00 \uc624\ub958\ub294 \uc81c\uc870\uc5c5 \uae30\uc5c5\uc5d0\uc11c \uc9d5\uc218\ub418\ub294 \uc138\uae08 \uccb4\ub0a9\uc561\uc758 401,330\uc5b5 \uc6d0\uc5d0 \ub2ec\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Muc_tieu_cot_loi_cua_kiem_toan_nganh_san_xuat\" >\uc81c\uc870\uc5c5 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\ud45c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Xac_dinh_gia_thanh_san_pham_chinh_xac\" >\uc81c\ud488\uc758 \uc815\ud655\ud55c \uc6d0\uac00\ub97c \uacc4\uc0b0\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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Kiem_soat_va_danh_gia_hang_ton_kho\" >\uc7ac\uace0 \uad00\ub9ac \ubc0f \ud3c9\uac00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Khung_phap_ly_va_chuan_muc_ap_dung_trong_kiem_toan_nganh_san_xuat\" >\uc81c\uc870\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uccb4\uacc4 \ubc0f \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Quy_trinh_kiem_toan_nganh_san_xuat_chi_tiet\" >\uc81c\uc870\uc5c5 \ubd84\uc57c\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uac10\uc0ac \uc808\ucc28.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Giai_doan_lap_ke_hoach_va_danh_gia_rui_ro\" >\uacc4\ud68d \ubc0f \uc704\ud5d8 \ud3c9\uac00 \ub2e8\uacc4<\/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\/kiem-toan-nganh-san-xuat\/#Thu_nghiem_kiem_soat_Test_of_Controls\" >\ud1b5\uc81c \ud14c\uc2a4\ud2b8<\/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\/kiem-toan-nganh-san-xuat\/#Thu_nghiem_co_ban_Substantive_Procedures\" >\uc2e4\uc9c8\uc801 \uc808\ucc28<\/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\/kiem-toan-nganh-san-xuat\/#Kiem_toan_chi_phi_san_xuat_va_gia_thanh_%E2%80%93_%E2%80%9CTrai_tim%E2%80%9D_cua_kiem_toan_nganh_san_xuat\" >\uc6d0\uac00 \ubc0f \uac00\uaca9 \uac10\uc0ac \u2013 \uc81c\uc870 \uac10\uc0ac\uc758 \ud575\uc2ec.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Kiem_toan_chi_phi_nguyen_vat_lieu_truc_tiep_NVLTT\" >\uc9c1\uc811\uc7ac\ub8cc\ube44 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Kiem_toan_chi_phi_nhan_cong_truc_tiep\" >\uc9c1\uc811 \ub178\ub3d9 \ube44\uc6a9 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Kiem_toan_chi_phi_san_xuat_chung_va_san_pham_do_dang\" >\uc81c\uc870\uac04\uc811\ube44 \ubc0f \uc7ac\uacf5\ud488 \uc6d0\uac00 \uac10\uc0ac.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Nhung_rui_ro_thuong_gap_trong_kiem_toan_nganh_san_xuat_va_giai_phap\" >\uc81c\uc870\uc5c5 \uac10\uc0ac\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c \ubc0f \ud574\uacb0\ucc45.<\/a><\/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\/kiem-toan-nganh-san-xuat\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_nganh_san_xuat\" >\uc81c\uc870\uc5c5 \ubd84\uc57c \uac10\uc0ac \uad00\ub828 \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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Doanh_nghiep_san_xuat_nho_co_bat_buoc_kiem_toan_khong\" >\uc18c\uaddc\ubaa8 \uc81c\uc870\uc5c5\uccb4\ub3c4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Thoi_diem_nao_thich_hop_de_bat_dau_chuan_bi_kiem_toan\" >\uac10\uc0ac\ub97c \uc900\ube44\ud558\uae30\uc5d0 \uc801\uc808\ud55c \uc2dc\uae30\ub294 \uc5b8\uc81c\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Chi_phi_kiem_toan_nganh_san_xuat_duoc_tinh_ra_sao\" >\uc81c\uc870\uc5c5 \ubd80\ubb38\uc758 \uac10\uc0ac \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/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\/kiem-toan-nganh-san-xuat\/#Kiem_toan_nganh_san_xuat_co_kiem_tra_chi_tiet_gia_thanh_san_pham_khong\" >\uc81c\uc870\uc5c5 \uac10\uc0ac\uc5d0\ub294 \uc81c\ud488 \uc6d0\uac00\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uc870\uc0ac\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-san-xuat\/#Doanh_nghiep_can_chuan_bi_nhung_ho_so_gi_khi_kiem_toan_nganh_san_xuat\" >\uc81c\uc870\uc5c5 \ubd84\uc57c\uc5d0\uc11c \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc744 \ub54c \uae30\uc5c5\uc740 \uc5b4\ub5a4 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_cua_kiem_toan_nganh_san_xuat\"><\/span><b>\uc81c\uc870\uc5c5 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc220\uc801\uc778 \uc138\ubd80 \uc0ac\ud56d\uc744 \uc0b4\ud3b4\ubcf4\uae30 \uc804\uc5d0, \uc81c\uc870\uc5c5 \uac10\uc0ac\uc758 \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub97c \uba85\ud655\ud788 \uc815\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \uc77c\ubc18 \uc0c1\uc5c5\uacfc\ub294 \ub2ec\ub9ac \uc81c\uc870\uc5c5\uc740 \uc6d0\uc790\uc7ac \uc870\ub2ec\ubd80\ud130 \uc644\uc81c\ud488 \uc0dd\uc0b0\uae4c\uc9c0 \ud3d0\uc1c4\uc801\uc778 \uc21c\ud658 \uad6c\uc870\ub97c \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4359\" aria-describedby=\"caption-attachment-4359\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4359\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat.jpg\" alt=\"M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a ki\u1ec3m to\u00e1n ng\u00e0nh s\u1ea3n xu\u1ea5t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-cot-loi-cua-kiem-toan-nganh-san-xuat-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4359\" class=\"wp-caption-text\">\uc81c\uc870\uc5c5 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\ud45c.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_thanh_san_pham_chinh_xac\"><\/span><b>\uc81c\ud488\uc758 \uc815\ud655\ud55c \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc81c\uc870 \uac10\uc0ac\uc758 \uc8fc\ub41c \ubaa9\uc801\uc740 \uc6d0\uac00 \uc9d1\uacc4\uc758 \ud569\ub9ac\uc131\uc744 \uac80\ud1a0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \uae30\uc220 \ud45c\uc900\uacfc \uc2e4\uc81c \ubc1c\uc0dd\ud55c \uc6d0\uac00\ub97c \ube44\uad50\ud558\uc5ec \uc18c\ube44\uc0c1\uc758 \ubd80\uc815\ud589\uc704\ub97c \uc801\ubc1c\ud569\ub2c8\ub2e4. \ub610\ud55c \ub178\ubb34\ube44\uc640 \uc81c\uc870 \uac04\uc811\ube44\uc758 \ubc30\ubd84 \ubc29\uc2dd\ub3c4 \ud3c9\uac00\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uc77c\uad00\uc131 \uc788\uac8c \uc2dc\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_va_danh_gia_hang_ton_kho\"><\/span><b>\uc7ac\uace0 \uad00\ub9ac \ubc0f \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uc7ac\uace0\ub294 \uc81c\uc870\uc5c5\uccb4 \ucd1d\uc790\uc0b0\uc5d0\uc11c \uac00\uc7a5 \ud070 \ube44\uc911\uc744 \ucc28\uc9c0\ud569\ub2c8\ub2e4. \uc81c\uc870 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc2e4\ubb3c \uc7ac\uace0 \uc870\uc0ac\ub97c \ud1b5\ud574 \uc6d0\uc790\uc7ac\uc640 \uc7ac\uacf5\ud488\uc758 \uc874\uc7ac \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ub610\ud55c, VAS 02\uc5d0 \ub530\ub77c \ub300\uc190\ucda9\ub2f9\uae08\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc740 \uc790\uc0b0\uc774 \uacfc\ub300\ud3c9\uac00\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_chuan_muc_ap_dung_trong_kiem_toan_nganh_san_xuat\"><\/span><b>\uc81c\uc870\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uccb4\uacc4 \ubc0f \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc81c\uc870 \uac10\uc0ac\uac00 \uc5c4\uaca9\ud55c \ubc95\uaddc \uccb4\uacc4\uc5d0 \uae30\ubc18\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc95\uaddc \uc900\uc218\ub294 \uae30\uc5c5\uc774 \ubc95\uc801 \uc704\ud5d8\uacfc \uc911\uc694 \ub370\uc774\ud130 \ubd88\uc77c\uce58\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc81c\uc870\uc5c5 \ubd84\uc57c \uac10\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uccb4\uacc4 \ubc0f \uae30\uc900\uc5d0 \ub300\ud55c \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20 \uc870\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc81c\uc870\uc5c5\uccb4\ub97c \uc704\ud55c \ucc38\uace0 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ud65c\ub3d9\uc5d0 \uad00\ud55c \uc77c\ubc18 \uaddc\uc815<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uad00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac \uc9c0\uce68(621, 622, 627)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VSA \uc2dc\uc2a4\ud15c(VSA 315, 330, 500)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uac10\uc0ac \uae30\uc900<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc704\ud5d8 \uc99d\uac70 \uc218\uc9d1 \ud504\ub85c\uc138\uc2a4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uae30\uc900 VAS 02<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\ub85d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc6d0\uac00 \ubc0f \ucda9\ub2f9\uae08 \uacc4\uc0b0 \ubc29\ubc95.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uac10\uc0ac\uc778\uc774 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\uc5d0 \ub300\ud574 \uc815\ud655\ud55c \uc758\uacac\uc744 \ud615\uc131\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uae30\uc5c5\uc774 FIFO\uc640 \uac19\uc740 \uc62c\ubc14\ub978 \uac00\uaca9 \uacb0\uc815 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc73c\uba74 \uc81c\uc870\uc5c5 \uac10\uc0ac \uacb0\uacfc\uac00 \uc218\uc775\uc131\uc744 \ubd80\uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \uc138\uae08 \uc815\uc0b0 \uc2dc \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_nganh_san_xuat_chi_tiet\"><\/span><b>\uc81c\uc870\uc5c5 \ubd84\uc57c\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uac10\uc0ac \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uccb4\uacc4\uc801\uc73c\ub85c \uad6c\uc131\ub41c \uc81c\uc870 \uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uacc4\ud68d, \uc2e4\ud589, \uc644\ub8cc\uc758 \uc138 \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uacc4\ub97c \uac70\uce69\ub2c8\ub2e4. \uac01 \ub2e8\uacc4\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uc758\uacac\uc744 \ud615\uc131\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4361\" aria-describedby=\"caption-attachment-4361\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4361\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n ng\u00e0nh s\u1ea3n xu\u1ea5t chi ti\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-nganh-san-xuat-chi-tiet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4361\" class=\"wp-caption-text\">\uc81c\uc870\uc5c5 \ubd84\uc57c\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uac10\uc0ac \uc808\ucc28.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_danh_gia_rui_ro\"><\/span><b>\uacc4\ud68d \ubc0f \uc704\ud5d8 \ud3c9\uac00 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \ub2e8\uc704\uc758 \uc0dd\uc0b0 \uacf5\uc815\uc758 \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uc804\uc790 \uacf5\uc7a5\uc740 \uc2dd\ud488 \uacf5\uc7a5\ubcf4\ub2e4 \uc81c\ud488 \ub178\ud6c4\ud654 \uc704\ud5d8\uc774 \ub354 \ub192\uc2b5\ub2c8\ub2e4. \uc81c\uc870 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc9c1\uc811 \uc7ac\ub8cc\ube44(621)\uc640 \uac19\uc740 \ud56d\ubaa9\uc5d0 \ub300\ud55c \uc911\uc694\uc131 \uc218\uc900\uc744 \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nghiem_kiem_soat_Test_of_Controls\"><\/span><b>\ud1b5\uc81c \ud14c\uc2a4\ud2b8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uad00\uc740 \uacf5\uc7a5\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud6a8\uc728\uc131 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uc0dd\uc0b0 \uc8fc\ubb38 \ubc0f \uc790\uc7ac \uccad\uad6c\uc11c \uc2b9\uc778 \uc808\ucc28 \uac80\ud1a0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc81c\uc870 \uac10\uc0ac\uc5d0\uc11c\ub294 \ubd80\uc815\ud589\uc704\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ucc3d\uace0 \ubd80\uc11c\uc640 \uc6d0\uac00 \ud68c\uacc4 \ubd80\uc11c \uac04\uc758 \ucc45\uc784 \ubd84\ub9ac\uac00 \uc81c\ub300\ub85c \uc774\ub8e8\uc5b4\uc9c0\uace0 \uc788\ub294\uc9c0\ub3c4 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nghiem_co_ban_Substantive_Procedures\"><\/span><b>\uc2e4\uc9c8\uc801 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc81c\uc870 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac00\uc7a5 \uc2dc\uac04\uc774 \ub9ce\uc774 \uc18c\uc694\ub418\ub294 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \ub9e4\ucd9c\uc6d0\uac00\/\ub9e4\ucd9c \ube44\uc728\uc744 \uae30\uac04\ubcc4\ub85c \ube44\uad50 \ubd84\uc11d\ud558\uc5ec \ube44\uc815\uc0c1\uc801\uc778 \ubcc0\ub3d9\uc744 \ud30c\uc545\ud569\ub2c8\ub2e4. \ub610\ud55c \uad6c\ub9e4 \uc1a1\uc7a5 \ubc0f \ub9c8\uac10\uc77c\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uac80\uc0ac \uc808\ucc28\ub97c \uc218\ud589\ud558\uc5ec \uc801\uc808\ud55c \uae30\uac04\uc5d0 \uc815\ud655\ud558\uac8c \uae30\ub85d\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_san_xuat_va_gia_thanh_%E2%80%93_%E2%80%9CTrai_tim%E2%80%9D_cua_kiem_toan_nganh_san_xuat\"><\/span><b>\uc6d0\uac00 \ubc0f \uac00\uaca9 \uac10\uc0ac \u2013 \uc81c\uc870 \uac10\uc0ac\uc758 \ud575\uc2ec.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0dd\uc0b0\ube44\uc6a9\uc740 \ubcf5\uc7a1\ud55c \uc694\uc18c\uc774\ubbc0\ub85c \uac10\uc0ac\uc778\uc740 \uad00\ub9ac\ud68c\uacc4\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4. \ube44\uc6a9 \uad6c\uc131 \uc694\uc18c\ub97c \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc774\uc775\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_nguyen_vat_lieu_truc_tiep_NVLTT\"><\/span><b>\uc9c1\uc811\uc7ac\ub8cc\ube44 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc81c\uc870\uc5c5 \ubd80\ubb38 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc2e4\uc81c \uc790\uc7ac \uc18c\ube44\ub7c9\uacfc \uae30\uc900\uce58\ub97c \ube44\uad50\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc815\ub2f9\ud55c \uc774\uc720 \uc5c6\uc774 \uc2e4\uc81c \uc0ac\uc6a9\ub7c9\uc774 \uae30\uc900\uce58\ub97c \ucd08\uacfc\ud560 \uacbd\uc6b0, \uac10\uc0ac\uad00\uc740 \ub0ad\ube44\ub97c \uc758\uc2ec\ud558\uac8c \ub429\ub2c8\ub2e4. \ud68c\ub78c 200\ud638\uc5d0 \ub530\ub974\uba74, \uae30\uc900\uce58\ub97c \ucd08\uacfc\ud558\ub294 \ube44\uc6a9\uc740 \ub9e4\ucd9c\uc6d0\uac00\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\ub294 \ub300\uc2e0 \ub2f9\uae30 \ube44\uc6a9\uc73c\ub85c \uc9c1\uc811 \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_nhan_cong_truc_tiep\"><\/span><b>\uc9c1\uc811 \ub178\ub3d9 \ube44\uc6a9 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uad00\uc740 \uadfc\ub85c\uc790\uc758 \uadfc\ubb34 \uc2dc\uac04\ud45c, \uc784\uae08\ub960 \ubc0f \uae09\uc5ec \uacf5\uc81c \ub0b4\uc5ed\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc81c\uc870 \uac10\uc0ac\uc5d0\uc11c \uc911\uc694\ud55c \uc810\uc740 \uc784\uae08 \uc218\ub839\uc790\ub97c \uc815\ud655\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc0dd\uc0b0\uc9c1 \uadfc\ub85c\uc790\uc758 \uae09\uc5ec\uac00 \uc0ac\ubb34 \uad00\ub9ac\uc9c1 \uc9c1\uc6d0\uc758 \uae09\uc5ec\uc640 \ud63c\ub3d9\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_san_xuat_chung_va_san_pham_do_dang\"><\/span><b>\uc81c\uc870\uac04\uc811\ube44 \ubc0f \uc7ac\uacf5\ud488 \uc6d0\uac00 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18 \uc0dd\uc0b0 \ube44\uc6a9(627)\uc5d0\ub294 \uac10\uac00\uc0c1\uac01\ube44, \uc804\uae30\ub8cc, \uc218\ub3c4\ub8cc \ubc0f \ubcf4\uc870 \uc7ac\ub8cc\ube44\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc81c\uc870 \uc0b0\uc5c5 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ube44\uc6a9\uc744 \uac01 \uc81c\ud488 \uc720\ud615\uc5d0 \uc5b4\ub5bb\uac8c \ubc30\ubd84\ud558\ub294\uc9c0 \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ub610\ud55c \uae30\ub9d0 \uc7ac\uacf5\ud488\uc758 \ud3c9\uac00\ub3c4 \ucca0\uc800\ud788 \uc218\ud589\ud558\ub294\ub370, \uc774\ub294 \ub370\uc774\ud130 \uc870\uc791\uc774 \ubc1c\uc0dd\ud558\uae30 \uc26c\uc6b4 \uc601\uc5ed\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thuong_gap_trong_kiem_toan_nganh_san_xuat_va_giai_phap\"><\/span><b>\uc81c\uc870\uc5c5 \uac10\uc0ac\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c \ubc0f \ud574\uacb0\ucc45.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uacbd\ud5d8\uc5d0 \ub530\ub974\uba74, \uc81c\uc870\uc5c5 \ubd84\uc57c\uc758 \uc704\ud5d8\uc740 \ub9e4\uc6b0 \ud2b9\uc218\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc2dc\uc758\uc801\uc808\ud55c \ud574\uacb0\ucc45\uc744 \ub9c8\ub828\ud558\uae30 \uc704\ud574 \uc774\ub7ec\ud55c \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4360\" aria-describedby=\"caption-attachment-4360\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4360\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong ki\u1ec3m to\u00e1n ng\u00e0nh s\u1ea3n xu\u1ea5t v\u00e0 gi\u1ea3i ph\u00e1p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-rui-ro-thuong-gap-trong-kiem-toan-nganh-san-xuat-va-giai-phap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4360\" class=\"wp-caption-text\">\uc81c\uc870\uc5c5 \uac10\uc0ac\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c \ubc0f \ud574\uacb0\ucc45.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc7ac\uace0 \uac00\uce58 \uc704\ud5d8:<\/b><span style=\"font-weight: 400;\"> \uae30\uc5c5\ub4e4\uc740 \uc885\uc885 \uacb0\ud568\uc774 \uc788\uac70\ub098 \uc9c4\ubd80\ud574\uc9c4 \uc0c1\ud488\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08\uc744 \ub9c8\ub828\ud574 \ub450\ub294 \uac83\uc744 \uc78a\uc5b4\ubc84\ub9bd\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ube44\uc6a9 \ubc30\ubd84\uacfc \uad00\ub828\ub41c \uc704\ud5d8:<\/b><span style=\"font-weight: 400;\"> \uc5f0\ub3c4\ubcc4\ub85c \uc77c\uad00\uc131 \uc5c6\ub294 \ubc30\ubd84 \uae30\uc900\uc744 \uc0ac\uc6a9\ud558\uba74 \uc778\uc704\uc801\uc778 \ubcc0\ub3d9\uc131\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ube44\uc6a9 \uc790\ubcf8\ud654 \uc704\ud5d8:<\/b><span style=\"font-weight: 400;\"> \uc8fc\uc694 \uc218\ub9ac \ube44\uc6a9\uc744 \uace0\uc815 \uc790\uc0b0 \uc5c5\uadf8\ub808\uc774\ub4dc \ube44\uc6a9\uacfc \ud63c\ub3d9\ud558\uc5ec \ud5c8\uc704 \uc190\uc2e4\uc744 \uc904\uc774\ub294 \ud589\uc704.<\/span><\/li>\n<\/ul>\n<p><b>\uae30\uc5c5\uc744 \uc704\ud55c \uc81c\uc548 \uc194\ub8e8\uc158:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ERP \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub294 \uc0dd\uc0b0 \ubc0f \uc7ac\uace0 \ub370\uc774\ud130\ub97c \uc2e4\uc2dc\uac04\uc73c\ub85c \ucd94\uc801\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4 \ub9d0\uc5d0\ub9cc \uc9d1\uc911\ud558\ub294 \ub300\uc2e0, \ubd84\uae30\ubcc4\ub85c \uc815\uae30\uc801\uc778 \uc7ac\uace0 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \uc808\ucc28\ub97c \uc218\ub9bd\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\ub300\ud55c\uc758 \uac1d\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc804\ubb38 \uc81c\uc870 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\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;\">\uc81c\uc870\uc5c5 \ubd80\ubb38\uc758 \ud68c\uacc4 \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uc218\uce58\ub97c \ud655\uc778\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc870\uc5b8\uc744 \uc81c\uacf5\ud558\ub294 \uc5ed\ud560\ub3c4 \ud569\ub2c8\ub2e4. \uc81c\ub300\ub85c \uc218\ud589\ub41c \ud68c\uacc4 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc138\ubb34 \uc870\uc0ac\uc5d0 \ub300\ube44\ud558\ub294 \ub370 \uc790\uc2e0\uac10\uc744 \uc2ec\uc5b4\uc90d\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \ud22c\uba85\ud55c \ud68c\uacc4 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \ud574\uc678\ub85c \uc9c4\ucd9c\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 &quot;\ud1b5\ud589\uc99d&quot;\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ube44\uc6a9 \uad00\ub9ac \ubb38\uc81c\ub85c \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uacc4\uc2e0\ub2e4\uba74 MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624. MAN\uc740 \uc81c\uc870 \uc0b0\uc5c5\uc744 \uc704\ud55c \uac10\uc0ac \ubc0f \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4 \ubd84\uc57c\uc758 \uc120\ub3c4\uc801\uc778 \uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ubc95\ub960\uc5d0 \uc815\ud1b5\ud55c \uc804\ubb38\uac00 \ud300\uc744 \ubcf4\uc720\ud55c MAN\uc740 \uadc0\uc0ac\uac00 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \ub2ec\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \ucd5c\uc120\uc744 \ub2e4\ud574 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_nganh_san_xuat\"><\/span><b>\uc81c\uc870\uc5c5 \ubd84\uc57c \uac10\uc0ac \uad00\ub828 \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=\"Doanh_nghiep_san_xuat_nho_co_bat_buoc_kiem_toan_khong\"><\/span>\uc18c\uaddc\ubaa8 \uc81c\uc870\uc5c5\uccb4\ub3c4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc18c\uaddc\ubaa8 \uc790\uc601\uc5c5\uccb4\uc758 \uacbd\uc6b0 \ubc95\uc801\uc73c\ub85c \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc81c\uc870 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc740\ud589 \ub300\ucd9c \uc2e0\uccad\uc774\ub098 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc7ac\uc815 \ub2a5\ub825\uc744 \uc785\uc99d\ud560 \ub54c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc11c\ub958\uc785\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=\"Thoi_diem_nao_thich_hop_de_bat_dau_chuan_bi_kiem_toan\"><\/span>\uac10\uc0ac\ub97c \uc900\ube44\ud558\uae30\uc5d0 \uc801\uc808\ud55c \uc2dc\uae30\ub294 \uc5b8\uc81c\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\uae30\uc5c5\ub4e4\uc740 \ud2b9\ud788 \uc11c\ub958 \uac80\ud1a0\uc640 \uc7ac\uace0\ub7c9 \ud655\uc815 \uc791\uc5c5\uc744 11\uc6d4\ubd80\ud130 \uc2dc\uc791\ud574\uc57c \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=\"Chi_phi_kiem_toan_nganh_san_xuat_duoc_tinh_ra_sao\"><\/span>\uc81c\uc870\uc5c5 \ubd80\ubb38\uc758 \uac10\uc0ac \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\ucd9c \uaddc\ubaa8\uc640 \uc81c\ud488 \uc6d0\uac00 \uacc4\uc0b0 \uacfc\uc815\uc758 \ubcf5\uc7a1\uc131\uc744 \uae30\uc900\uc73c\ub85c \ucc45\uc815\ub429\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=\"Kiem_toan_nganh_san_xuat_co_kiem_tra_chi_tiet_gia_thanh_san_pham_khong\"><\/span>\uc81c\uc870\uc5c5 \uac10\uc0ac\uc5d0\ub294 \uc81c\ud488 \uc6d0\uac00\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uc870\uc0ac\uac00 \ud3ec\ud568\ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc608. \uac10\uc0ac\uc778\uc740 \uc6d0\uac00 \uacc4\uc0b0 \ubc29\ubc95, \uc7ac\ub8cc \uc18c\ube44 \uae30\uc900, \uc77c\ubc18 \uc81c\uc870 \uac04\uc811\ube44 \ubc0f \uc6d0\uac00 \ubc30\ubd84 \ubc29\uc2dd\uc744 \uac80\ud1a0\ud558\uc5ec \uc218\uce58\uac00 \ud604\uc2e4\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294\uc9c0 \ud655\uc778\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=\"Doanh_nghiep_can_chuan_bi_nhung_ho_so_gi_khi_kiem_toan_nganh_san_xuat\"><\/span>\uc81c\uc870\uc5c5 \ubd84\uc57c\uc5d0\uc11c \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc744 \ub54c \uae30\uc5c5\uc740 \uc5b4\ub5a4 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud560\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\uae30\uc5c5\uc740 \uc0dd\uc0b0 \ud65c\ub3d9\uacfc \uad00\ub828\ub41c \uc0c1\uc138\ud55c \ud68c\uacc4 \uae30\ub85d, \uc6d0\uac00 \uacc4\uc0b0\uc11c, \uc7ac\uace0 \uae30\ub85d(\uc720\uc785, \uc720\ucd9c \ubc0f \uc7ac\uace0 \uc218\uc900), \uc7ac\uace0 \uc2e4\uc0ac \ubcf4\uace0\uc11c \ubc0f \ud310\ub9e4 \uacc4\uc57d\uc11c\ub97c \uc900\ube44\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\": \"Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00e1p 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Qu\u00e1 tr\u00ecnh n\u00e0y t\u1eadp trung \u0111\u1eb7c bi\u1ec7t v\u00e0o c\u00e1c kho\u1ea3n m\u1ee5c ph\u1ee9c t\u1ea1p nh\u01b0 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 h\u00e0ng t\u1ed3n kho. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam tr\u1edf th\u00e0nh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4358,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4357","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\/4357","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=4357"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4357\/revisions"}],"predecessor-version":[{"id":4362,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4357\/revisions\/4362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4358"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}