{"id":4378,"date":"2025-12-31T02:27:06","date_gmt":"2025-12-31T09:27:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4378"},"modified":"2025-12-31T02:27:06","modified_gmt":"2025-12-31T09:27:06","slug":"kiem-toan-nganh-duoc-y-te","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/","title":{"rendered":"\uc758\ub8cc \ubc0f \uc81c\uc57d \uc0b0\uc5c5 \uac10\uc0ac: \uaddc\uc815 \uc900\uc218 \ubc0f \uc704\ud5d8 \uad00\ub9ac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uad6d\uc81c \uac10\uc0ac \uae30\uc900\uacfc \ubcf4\uac74\ubd80\uc758 \uc5c4\uaca9\ud55c \ubc95\uaddc\ub97c \ucca0\uc800\ud788 \uc900\uc218\ud574\uc57c \ud558\ub294 \uc804\ubb38 \ubd84\uc57c\uc785\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \ubca0\ud2b8\ub0a8\uc774 \uc758\uc57d\ud488 \ubc0f \uc758\ub8cc\uc6a9\ud488 \uc0ac\uc5c5\uc5d0 \ub300\ud55c \uaddc\uc81c\ub97c \uac15\ud654\ud558\uace0 \uc788\ub294 \uc0c1\ud669\uc5d0\uc11c \ub354\uc6b1 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/The-thao-Y-te\/Luat-Duoc-2016-309815.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc57d\uc0ac\ubc95 2016<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-155-2018-ND-CP-sua-doi-quy-dinh-lien-quan-den-dieu-kien-kinh-doanh-thuoc-Bo-Y-te-399829.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 155\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uc694\uad6c \uc0ac\ud56d\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \ud488\uc9c8 \uad00\ub9ac \uc2dc\uc2a4\ud15c(QMS)\uc758 \ubb34\uacb0\uc131\uc744 \ud3c9\uac00\ud558\uace0 \uc5f0\uad6c \ubc0f \uc0dd\uc0b0\uc5d0 \ub300\ud55c \ub9c9\ub300\ud55c \uc790\ubcf8 \ud22c\uc790\ub97c \ud22c\uba85\ud558\uac8c \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ub3c4\uad6c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uc758\uc57d\ud488 \uc7ac\uace0 \uad00\ub9ac\ub098 \ub9c8\ucf00\ud305 \ube44\uc6a9 \ud68c\uacc4\uc0c1\uc758 \uc624\ub958\ub294 \ub9c9\ub300\ud55c \uc138\uae08 \ubc8c\uae08\uacfc \uc2ec\uac01\ud55c \ubc95\uc801 \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2f9\uad6d\uc758 \uc0ac\ud6c4 \uac10\uc0ac\uc5d0 \ub530\ub974\uba74 301\uac1c \uc774\uc0c1\uc758 \uc81c\uc57d \ud68c\uc0ac\uac00 \uc0dd\uc0b0 \ubc30\uce58 \uae30\ub85d\uacfc \uc5f0\ub9d0 \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \ub300\uc870\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\uc5c8\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc81c\uc57d \ubc0f \uc758\ub8cc \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \uc808\ucc28\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0, \uae30\uc5c5 \uba85\uc131\uc744 \ubcf4\ud638\ud558\uba70, GMP \ubc0f GDP \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uc81c\ud488\uc744 \ud1b5\ud574 \uc18c\ube44\uc790\uc758 \uac74\uac15\uacfc \uc548\uc804\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Tai_sao_kiem_toan_nganh_duoc_%E2%80%93_y_te_lai_la_yeu_to_song_con\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0\uc11c \uac10\uc0ac\uac00 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Dam_bao_tuan_thu_cac_tieu_chuan_thuc_hanh_tot_GXP\" >\uc6b0\uc218\uacbd\uc601\uc2dc\uc2a4\ud15c(GXP) \ud45c\uc900\uc744 \uc900\uc218\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-duoc-y-te\/#Kiem_soat_rui_ro_tai_chinh_va_thue\" >\uc7ac\ubb34 \ubc0f \uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Minh_bach_hoa_gia_thuoc_va_dau_thau\" >\uc57d\uac00 \ucc45\uc815 \ubc0f \uc785\ucc30 \uacfc\uc815\uc758 \ud22c\uba85\uc131.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Khung_phap_ly_va_cac_quy_dinh_hien_hanh_lien_quan_kiem_toan_nganh_duoc_%E2%80%93_y_te\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac\uc640 \uad00\ub828\ub41c \ud604\ud589 \ubc95\uc801 \uccb4\uacc4 \ubc0f \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Cac_linh_vuc_trong_yeu_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc8fc\uc694 \uc601\uc5ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_he_thong_quan_ly_chat_luong_QMS\" >\ud488\uc9c8\uacbd\uc601\uc2dc\uc2a4\ud15c(QMS) \uac10\uc0ac<\/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-duoc-y-te\/#Kiem_toan_quan_tri_ton_kho_va_han_dung\" >\uc7ac\uace0 \ubc0f \uc720\ud1b5\uae30\ud55c \uad00\ub9ac \uac10\uc0ac<\/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\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_tai_lieu_va_ho_so_lo\" >\uc77c\uad04 \ubb38\uc11c \ubc0f \uae30\ub85d \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_chi_phi_marketing_va_hoi_thao_khoa_hoc\" >\ub9c8\ucf00\ud305 \ubc0f \ud559\uc220\ub300\ud68c \ube44\uc6a9 \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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Phan_loai_kiem_toan_nganh_duoc_pham_%E2%80%93_y_te\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac \ubd84\ub958.<\/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\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_noi_bo_1st_Party_Audit\" >\ub0b4\ubd80 \uac10\uc0ac(\uc790\uccb4 \uac10\uc0ac)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_ben_thu_hai_2nd_Party_Audit\" >\uc81c2\uc790 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_ben_thu_ba_3rd_Party_Audit\" >\uc81c3\uc790 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_lam_sang_Clinical_Audit\" >\uc784\uc0c1 \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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Quy_trinh_5_buoc_thuc_hien_kiem_toan_nganh_duoc_%E2%80%93_y_te_chuyen_nghiep\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \ubd84\uc57c\uc5d0\uc11c \uc804\ubb38\uc801\uc778 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c 5\ub2e8\uacc4 \ud504\ub85c\uc138\uc2a4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_nganh_duoc_%E2%80%93_y_te\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac\uc5d0\uc11c \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Ung_dung_cong_nghe_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te_hien_dai\" >\ud604\ub300 \uc81c\uc57d \ubc0f \uc758\ub8cc \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \uae30\uc220\uc758 \uc801\uc6a9.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Cau_hoi_thuong_gap_ve_nganh_kiem_toan_duoc_%E2%80%93_y_te\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Doanh_nghiep_duoc_moi_thanh_lap_co_can_kiem_toan_ngay_khong\" >\uc2e0\uc124 \uc81c\uc57d\ud68c\uc0ac\ub294 \uc989\uc2dc \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Chi_phi_kiem_toan_nganh_duoc_%E2%80%93_y_te_thuong_la_bao_nhieu\" >\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc758 \uc77c\ubc18\uc801\uc778 \uac10\uc0ac \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_tuan_thu_GMP_khac_gi_so_voi_kiem_toan_tai_chinh_thong_thuong\" >GMP \uc900\uc218 \uac10\uc0ac\uc640 \uc77c\ubc18 \uc7ac\ubb34 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_kiem_toan_nganh_duoc_%E2%80%93_y_te_lai_la_yeu_to_song_con\"><\/span><b>\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0\uc11c \uac10\uc0ac\uac00 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc740 \uc778\uac04\uc758 \uc0dd\uba85\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uc5b4 \uc788\uc73c\uba70 \ubcf5\uc7a1\ud55c \ubc95\uc801 \uaddc\uc81c \uccb4\uacc4\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294\ub2e4\ub294 \uc810\uc5d0\uc11c \ub3c5\ud2b9\ud569\ub2c8\ub2e4. \uc81c\uc57d \ubc0f \uc758\ub8cc \ubd80\ubb38\uc5d0 \ub300\ud55c \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc2dc\uc7a5 \ubcc0\ub3d9\uacfc \uc815\ucc45 \ubcc0\ud654\uc5d0 \ub300\ud55c \uac15\ub825\ud55c &quot;\uba74\uc5ed \uccb4\uacc4&quot;\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4382\" aria-describedby=\"caption-attachment-4382\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4382\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con.jpg\" alt=\"T\u1ea1i sao ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf l\u1ea1i l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4382\" class=\"wp-caption-text\">\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0\uc11c \uac10\uc0ac\uac00 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_cac_tieu_chuan_thuc_hanh_tot_GXP\"><\/span><b>\uc6b0\uc218\uacbd\uc601\uc2dc\uc2a4\ud15c(GXP) \ud45c\uc900\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">GMP(\uc6b0\uc218 \uc81c\uc870 \uad00\ub9ac \uae30\uc900), GDP(\uc6b0\uc218 \uc720\ud1b5 \uad00\ub9ac \uae30\uc900), GLP(\uc6b0\uc218 \uc2e4\ud5d8\uc2e4 \uad00\ub9ac \uae30\uc900)\uc640 \uac19\uc740 \uae30\uc900\uc740 \ud574\ub2f9 \uc0b0\uc5c5\uc5d0\uc11c \uc0dd\uc874\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uc2e4\uc81c \uc6b4\uc601\uacfc \ud45c\uc900 \uc6b4\uc601 \uc808\ucc28(SOP) \uac04\uc758 \uc77c\uad00\uc131\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_rui_ro_tai_chinh_va_thue\"><\/span><b>\uc7ac\ubb34 \ubc0f \uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc81c\uc57d \ud68c\uc0ac\ub294 \ud560\uc778, \uc218\uc218\ub8cc, \ub9c8\ucf00\ud305\uacfc \uad00\ub828\ub41c \uc0c1\ub2f9\ud55c \ube44\uc6a9\uc744 \uc9c0\ucd9c\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 \uc81c\uc57d \ubc0f \uc758\ub8cc \ud68c\uacc4 \uac10\uc0ac\ub97c \ubc1b\uc9c0 \uc54a\uc73c\uba74, \uc774\ub7ec\ud55c \ube44\uc6a9\uc740 \uc720\ud6a8\ud55c \uc99d\ube59 \uc11c\ub958\uac00 \ubd80\uc871\ud558\uac70\ub098 \uc0ac\uc5c5 \uc6b4\uc601\uacfc\uc758 \uad00\ub828\uc131\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud574 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc758\ud574 \uc138\uae08 \uc815\uc0b0 \uc2dc \uc27d\uac8c \ubd88\uc778\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Minh_bach_hoa_gia_thuoc_va_dau_thau\"><\/span><b>\uc57d\uac00 \ucc45\uc815 \ubc0f \uc785\ucc30 \uacfc\uc815\uc758 \ud22c\uba85\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacf5\uacf5\ubcd1\uc6d0\uc5d0\uc11c \uc9c4\ud589\ub418\ub294 \uc911\uc559 \uc9d1\uc911\uc2dd \uc758\uc57d\ud488 \uc870\ub2ec \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud558\ub294 \uae30\uad00\uc758 \uacbd\uc6b0, \uac10\uc0ac\ub97c \ud1b5\ud574 \ud310\ub9e4\ub41c \ubb3c\ud488 \uc6d0\uac00\uc758 \ud569\ub9ac\uc131\uc744 \uac80\uc99d\ud558\uace0, \uc870\ub2ec\ubc95\uc758 \ud22c\uba85\uc131 \uae30\uc900\uc744 \ucda9\uc871\ud558\uba70 \uc801\ubc95\ud55c \uc790\uaca9\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_cac_quy_dinh_hien_hanh_lien_quan_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>\uad00\ub828 \ubc95\uc801 \uccb4\uacc4 \ubc0f \ud604\ud589 \uaddc\uc815 <\/b><b>\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud574 \uac10\uc0ac\uc778\uacfc \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc95\uc801 \uccb4\uacc4\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uad00\ub828 \ubc95\uc801 \uccb4\uacc4 \ubc0f \ud604\ud589 \uaddc\uc815 \ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \uc870\uc815 \uc0ac\ud56d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc758\uc57d\ud488\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c105\/2016\/QH13\ud638<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc758\uc57d\ud488\uc758 \uc0dd\uc0b0, \uac70\ub798, \uc218\uc785 \ubc0f \uc218\ucd9c\uc5d0 \uad00\ud55c \uc77c\ubc18 \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uba74\ud5c8\uc99d\uc758 \ud569\ubc95\uc131\uc744 \ud655\uc778\ud558\ub294 \uadfc\uac70.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 20\/2017\/TT-BYT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud2b9\ubcc4 \uad00\ub9ac \ub300\uc0c1 \uc758\uc57d\ud488\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \uac10\uc0ac\uc758 \uc911\uc810\uc740 \uc7ac\uace0 \ubc0f \ubcf4\uad00 \uc0c1\ud0dc\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 35\/2018\/TT-BYT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc758\uc57d\ud488 \uc81c\uc870 \ubc0f \ud488\uc9c8\uad00\ub9ac\uae30\uc900(GMP)\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \uacf5\uc815 \ubc0f \ud488\uc9c8 \uac10\uc0ac.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \uc7ac\ubb34\ud68c\uacc4 \uae30\uc900.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131 \uac10\uc0ac.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 125\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubc0f \uc1a1\uc7a5 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c \ubd80\uacfc.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7a0\uc7ac\uc801\uc778 \uc138\uae08 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc81c\uc57d \ubc0f \uc758\ub8cc \ubd80\ubb38 \uac10\uc0ac\uc758 \uc8fc\uc694 \uc784\ubb34\ub294 \uc2e4\uc81c \uc0ac\uc5c5 \uad00\ud589\uc744 \uad00\ub828 \ubb38\uc11c\uc640 \ube44\uad50\ud558\uc5ec \uccb4\uacc4\uc801\uc778 \ubd80\uc815\ud589\uc704\ub97c \uc81c\uac70\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_trong_yeu_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc8fc\uc694 \uc601\uc5ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc885\ud569\uc801\uc778 \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uc7ac\ubb34\uc81c\ud45c\uc0c1\uc758 \uc218\uce58\ub9cc\uc744 \uc0b4\ud3b4\ubcf4\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc758\ub8cc \uacf5\uae09\ub9dd\uc758 \ubaa8\ub4e0 \ubd80\ubd84\uc744 \uc0c5\uc0c5\uc774 \uc870\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4379\" aria-describedby=\"caption-attachment-4379\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4379\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te.jpg\" alt=\"C\u00e1c l\u0129nh v\u1ef1c tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4379\" class=\"wp-caption-text\">\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc8fc\uc694 \uc601\uc5ed<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_he_thong_quan_ly_chat_luong_QMS\"><\/span><b>\ud488\uc9c8\uacbd\uc601\uc2dc\uc2a4\ud15c(QMS) \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \ubc14\ub85c \uc81c\uc57d \uc0ac\uc5c5\uc758 &quot;\ud575\uc2ec&quot;\uc785\ub2c8\ub2e4. \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ud3b8\ucc28\ub97c \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud558\uace0, \ubcc0\uacbd \uad00\ub9ac\ub97c \uc5b4\ub5bb\uac8c \uc218\ud589\ud558\uba70(\ubcc0\uacbd \ud1b5\uc81c), \uc2dc\uc815 \ubc0f \uc608\ubc29 \uc870\uce58(CAPA)\ub97c \uc5b4\ub5bb\uac8c \uc774\ud589\ud558\ub294\uc9c0 \ud3c9\uac00\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc81c\uc870 \uacb0\ud568\uc774 \uc81c\ub300\ub85c \ubb38\uc11c\ud654\ub418\uc9c0 \uc54a\uc73c\uba74 \ub300\uaddc\ubaa8 \uc81c\ud488 \ub9ac\ucf5c\uc758 \uc704\ud5d8\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_tri_ton_kho_va_han_dung\"><\/span><b>\uc7ac\uace0 \ubc0f \uc720\ud1b5\uae30\ud55c \uad00\ub9ac \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc758\uc57d\ud488\uc740 \uc720\ud1b5\uae30\ud55c\uc774 \uc5c4\uaca9\ud55c \uc0c1\ud488\uc785\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc778\ucd9c \ubc29\ubc95(\uc77c\ubc18\uc801\uc73c\ub85c \uc120\uc785\uc120\ucd9c\ubc95, FEFO).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud6a8\uae30\uac04\uc774 \uc784\ubc15\ud55c \uc758\uc57d\ud488 \ubc0f \ubc18\ud488\ub41c \uc758\uc57d\ud488 \ucc98\ub9ac \uc808\ucc28.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uad00 \uc870\uac74(\uc628\ub3c4, \uc2b5\ub3c4)\uc740 GDP\/GSP \uc694\uac74\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_lieu_va_ho_so_lo\"><\/span><b>\uc77c\uad04 \ubb38\uc11c \ubc0f \uae30\ub85d \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc30\uce58 \uae30\ub85d\uc740 \uc758\uc57d\ud488 \ud488\uc9c8\uc744 \uc785\uc99d\ud558\ub294 \uac00\uc7a5 \uac15\ub825\ud55c \ubc95\uc801 \uc99d\uac70\uc785\ub2c8\ub2e4. \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc6d0\uc790\uc7ac \uc218\ub7c9, \uc0dd\uc0b0 \uacfc\uc815 \uc911 \uc190\uc2e4\ub7c9, \uadf8\ub9ac\uace0 \uc7ac\uace0\ub85c \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc644\uc81c\ud488 \uc218\ub7c9 \uac04\uc758 \uc138\uc2ec\ud55c \ube44\uad50\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc124\uba85\ud560 \uc218 \uc5c6\ub294 \ubd88\uc77c\uce58\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0 \uc790\uc0b0 \uc190\uc2e4\uc774\ub098 \uc0ac\uae30 \ud589\uc704\uc758 \uc704\ud5d8\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_marketing_va_hoi_thao_khoa_hoc\"><\/span><b>\ub9c8\ucf00\ud305 \ubc0f \ud559\uc220\ub300\ud68c \ube44\uc6a9 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc758\ub8cc \uc0b0\uc5c5\uacc4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc138\ubbf8\ub098 \ubc0f \uc2e0\uc57d \ubc1c\ud45c\ud68c\uc640 \uac19\uc740 \uacfc\ud559 \ud589\uc0ac\ub97c \uac1c\ucd5c\ud569\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \ucc38\uc11d\uc790 \uba85\ub2e8\uc758 \uc9c4\uc704 \uc5ec\ubd80, \ud589\uc0ac \uc7a5\uc18c, \uadf8\ub9ac\uace0 \uad11\uace0\ube44 \uc81c\ud55c \uaddc\uc815\uc5d0 \ub530\ub978 \uc774\ub7ec\ud55c \ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uc744 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_kiem_toan_nganh_duoc_pham_%E2%80%93_y_te\"><\/span><b>\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac \ubd84\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc758 \ubaa9\uc801\uacfc \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc8fc\uccb4\uc5d0 \ub530\ub77c \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc77c\ubc18\uc801\uc778 \uc720\ud615\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4381\" aria-describedby=\"caption-attachment-4381\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4381\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te.jpg\" alt=\"Ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c ph\u1ea9m - y t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4381\" class=\"wp-caption-text\">\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac \ubd84\ub958.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_1st_Party_Audit\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac(\uc790\uccb4 \uac10\uc0ac)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uc0ac \ub0b4\ubd80 \ud1b5\uc81c \ubd80\uc11c\uc5d0\uc11c \uc218\ud589\ud569\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uc678\ubd80 \uac80\uc0ac \ub610\ub294 \uac10\uc0ac\ud300\uc774 \ub3c4\ucc29\ud558\uae30 \uc804\uc5d0 \uc624\ub958\ub97c \ubc1c\uacac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ucd5c\uace0 \uc218\uc900\uc758 \ub300\ube44 \ud0dc\uc138\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud574 \uc774 \ud65c\ub3d9\uc740 \ubd84\uae30\ubcc4\ub85c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ben_thu_hai_2nd_Party_Audit\"><\/span><b>\uc81c2\uc790 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uacbd\uc6b0\ub294 \ub2e4\uad6d\uc801 \uc81c\uc57d \ud68c\uc0ac\uac00 \ubca0\ud2b8\ub0a8\uc758 \uc704\ud0c1 \uc0dd\uc0b0 \uacf5\uc7a5\uc744 \ud3c9\uac00\ud558\uac70\ub098 \ubcd1\uc6d0\uc774 \uc758\ub8cc \uc6a9\ud488 \uacf5\uae09\uc5c5\uccb4\ub97c \ud3c9\uac00\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc720\ud615\uc758 \uc81c\uc57d \ubc0f \uc758\ub8cc \uac10\uc0ac\uc5d0\uc11c\ub294 \uacf5\uae09 \ub2a5\ub825\uacfc \ud488\uc9c8 \uc77c\uad00\uc131\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ben_thu_ba_3rd_Party_Audit\"><\/span><b>\uc81c3\uc790 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc774\ub098 \ubca0\ud2b8\ub0a8 \uc758\uc57d\ud488\uad00\ub9ac\uad6d(\ubcf4\uac74\ubd80 \uc0b0\ud558)\uacfc \uac19\uc740 \uaddc\uc81c \uae30\uad00\uc5d0\uc11c \uc2e4\uc2dc\ud558\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac10\uc0ac\ub97c \ud1b5\ud574 \ubc1c\uae09\ub41c \uc778\uc99d\uc11c\ub294 \ubc95\uc801 \ud6a8\ub825\uc774 \ub9e4\uc6b0 \ub192\uc544 \uae30\uc5c5\uc774 \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uc785\uc9c0\ub97c \ud655\uace0\ud788 \ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_lam_sang_Clinical_Audit\"><\/span><b>\uc784\uc0c1 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcd1\uc6d0\uacfc \uc9c4\ub8cc\uc18c\uc758 \uacbd\uc6b0, \uc784\uc0c1 \uac10\uc0ac\ub294 \uce58\ub8cc \ud504\ub85c\ud1a0\ucf5c, \ud658\uc790\uc5d0\uac8c \uc0ac\uc6a9\ub418\ub294 \uc57d\ubb3c\uc758 \ud6a8\uacfc, \uadf8\ub9ac\uace0 \uc758\ub8cc \uc808\ucc28\ub97c \ud3c9\uac00\ud558\uc5ec \uc784\uc0c1 \uacb0\uacfc\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \uac1c\uc120\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_thuc_hien_kiem_toan_nganh_duoc_%E2%80%93_y_te_chuyen_nghiep\"><\/span><b>\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \ubd84\uc57c\uc5d0\uc11c \uc804\ubb38\uc801\uc778 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c 5\ub2e8\uacc4 \ud504\ub85c\uc138\uc2a4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uac00 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc81c\uacf5\ud558\ub824\uba74 MAN(Master Accountant Network) \uc804\ubb38\uac00\ub4e4\uc774 \ud45c\uc900\ud654\ud55c \uad6c\uc870\ud654\ub41c \ud504\ub85c\uc138\uc2a4\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>1\ub2e8\uacc4: \uacc4\ud68d \uc218\ub9bd \ubc0f \ubc94\uc704 \uc815\uc758<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \ubaa9\ud45c(\uc608: \uc138\ubb34 \uac10\uc0ac \ub610\ub294 GMP \uc900\uc218 \uac10\uc0ac)\ub97c \uc124\uc815\ud558\uace0 \uc57d\ub9ac\ud559 \ubc0f \uc81c\uc57d \ud68c\uacc4\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uac10\uc0ac\ud300\uc744 \uc120\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><b>2\ub2e8\uacc4: \uc608\ube44 \uc870\uc0ac \ubc0f \uc704\ud5d8 \ud3c9\uac00<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub960 \ubb38\uc11c, \uc804\ub144\ub3c4 \uc7ac\ubb34 \ubcf4\uace0\uc11c \ubc0f \uc8fc\uc694 \uc81c\ud488 \ubaa9\ub85d\uc744 \uc218\uc9d1\ud558\uc2ed\uc2dc\uc624. \uacf5\uae09\ub9dd\uc5d0\uc11c \uc624\ub958 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc774 \uac00\uc7a5 \ub192\uc740 \ubd80\ubd84\uc744 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><b>3\ub2e8\uacc4: \ud604\uc7a5 \uc810\uac80\uc744 \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc81c\uc57d \ubc0f \uc758\ub8cc \uac10\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \ucc3d\uace0\uc640 \uc0dd\uc0b0 \uc2dc\uc124\uc744 \uc9c1\uc811 \ubc29\ubb38\ud558\uace0, \uc9c1\uc6d0\ub4e4\uc744 \uc778\ud130\ubdf0\ud558\uba70, \uc6d0\ubcf8 \ubb38\uc11c\ub97c \ub300\uc870 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>4\ub2e8\uacc4: \uacb0\uacfc\ub97c \uc694\uc57d\ud558\uace0 \ub17c\uc758\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815 \ubbf8\uc900\uc218 \uc0ac\ud56d\uacfc \uc7ac\uc815\uc801 \uc704\ud5d8\uc744 \uc694\uc57d\ud55c \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624. \ud68c\uc0ac \uacbd\uc601\uc9c4\uacfc \ud68c\uc758\ub97c \uc18c\uc9d1\ud558\uc5ec \uc774\ub7ec\ud55c \ubb38\uc81c\ub4e4\uc744 \uc124\uba85\ud558\uace0 \uba85\ud655\ud788 \ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><b>5\ub2e8\uacc4: \ubcf4\uace0\uc11c\ub97c \uacf5\uac1c\ud558\uace0 \uc2dc\uc815 \uc870\uce58(CAPA)\ub97c \ubaa8\ub2c8\ud130\ub9c1\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uc2dd\uc801\uc778 \uac10\uc0ac \uc758\uacac\uacfc \uac1c\uc120 \uad8c\uace0\uc0ac\ud56d\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uac10\uc0ac\uc5d0\uc11c \uc131\uacf5\uc801\uc778 \uac10\uc0ac\ub780 \uae30\uc5c5\uc774 \uac10\uc0ac \ud6c4 \uc2dc\uc815 \uc870\uce58\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc774\ud589\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>\uac10\uc0ac\ub97c \ud1b5\ud574 \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \uc624\ub958. <\/b><b>\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ubca0\ud2b8\ub0a8 \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc790\uc8fc \ubc1c\uacac\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \uc624\ub958 \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc624\ub958 \uadf8\ub8f9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uad6c\uccb4\uc801\uc778 \uc608<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc7a0\uc7ac\uc801 \uacb0\uacfc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uad00\ub9ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0\uc190\uc2e4\uc744 \uc81c\ub300\ub85c \uacc4\uc0b0\ud558\uc9c0 \ubabb\ud574 \ub9e4\ucd9c\uc6d0\uac00 \ud68c\uacc4 \ucc98\ub9ac\uac00 \uc798\ubabb\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uc775 \ubd88\uc77c\uce58, \ubc95\uc778 \uc18c\ub4dd\uc138 \uacfc\uc18c \ub0a9\ubd80.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">GXP\ub97c \uc900\uc218\ud558\uc2ed\uc2dc\uc624<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ud45c\uc900\uc6b4\uc601\uc808\ucc28(SOP)\ub294 \ubcf4\uac74\ubd80\uc758 \ucd5c\uc2e0 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\uc791\/\uc0ac\uc5c5 \ud5c8\uac00\uac00 \ucde8\uc18c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uad00\ub9ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc874\uc7ac\ud558\uc9c0 \uc54a\ub294 \uc0ac\uc5c5\uccb4\uc758 \uccad\uad6c\uc11c\ub97c \ub9c8\ucf00\ud305 \ube44\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \ud589\uc704.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadf8\ub4e4\uc740 \ubc00\ub9b0 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub77c\ub294 \uba85\ub839\uc744 \ubc1b\uc558\uace0 \ud589\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \ubc8c\uae08\ub3c4 \ubd80\uacfc\ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc3d\uace0 \uad00\ub9ac\uc790\uc640 \ucc3d\uace0 \ud68c\uacc4 \ub2f4\ub2f9\uc790 \uac04\uc758 \uc5c5\ubb34 \ubd84\ub2f4\uc774 \uc81c\ub300\ub85c \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uace0 \uc788\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc57d \ubd84\uc2e4\uc740 \ud754\ud55c \uc77c\uc774\uba70, \ud2b9\ud788 \uc815\uc2e0\uacfc \uc57d\ubb3c\uc758 \uacbd\uc6b0 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te_hien_dai\"><\/span><b>\ud604\ub300 \uc81c\uc57d \ubc0f \uc758\ub8cc \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \uae30\uc220\uc758 \uc801\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0b0\uc5c5 4.0 \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \uac10\uc0ac\ub294 \ub354 \uc774\uc0c1 \uc218\ub3d9\uc801\uc778 \uc885\uc774 \uae30\ubc18 \uc791\uc5c5\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uae30\uc220\uc740 \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0\uc11c \uac10\uc0ac\uac00 \uc218\ud589\ub418\ub294 \ubc29\uc2dd\uc744 \ubcc0\ud654\uc2dc\ud0a4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4383\" aria-describedby=\"caption-attachment-4383\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4383\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai.jpg\" alt=\"\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf hi\u1ec7n \u0111\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4383\" class=\"wp-caption-text\">\ud604\ub300 \uc81c\uc57d \ubc0f \uc758\ub8cc \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \uae30\uc220\uc758 \uc801\uc6a9.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\uc57d \uc0b0\uc5c5\uc5d0 \ud2b9\ud654\ub41c ERP \uc2dc\uc2a4\ud15c: \uc6d0\uc790\uc7ac\ubd80\ud130 \uc18c\ube44\uc790\uae4c\uc9c0 \uc989\uac01\uc801\uc778 \ucd94\uc801\uc131\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ubd84\uc11d: \uc218\ubc31\ub9cc \uac74\uc758 \uc81c\uc57d \uc1a1\uc7a5\uc5d0\uc11c \ube44\uc815\uc0c1\uc801\uc778 \uac70\ub798\ub97c \ud0d0\uc9c0\ud558\ub294 \uc54c\uace0\ub9ac\uc998\uc744 \uc0ac\uc6a9\ud558\uc5ec \uac10\uc0ac\uc790\uac00 \uace0\uc704\ud5d8 \uc601\uc5ed\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube14\ub85d\uccb4\uc778: \ubc31\uc2e0 \ubc0f \uce58\ub8cc\uc81c \uacf5\uae09\ub9dd\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc704\uc870 \uc758\uc57d\ud488\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ub2e8\uc21c\ud55c \uc77c\uc0c1\uc801\uc778 \uac80\uc0ac \uc808\ucc28\uac00 \uc544\ub2c8\ub77c \uace0\uac1d \ubc0f \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ud575\uc2ec \uc804\ub7b5\uc785\ub2c8\ub2e4. \uc0ac\uc18c\ud55c \uc2e4\uc218\uc870\ucc28 \uc2ec\uac01\ud55c \uac74\uac15 \ubc0f \ubc95\uc801 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub294 \uc774 \uc0b0\uc5c5\uc5d0\uc11c, \uacac\uace0\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uacfc \ud22c\uba85\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uac16\ucd94\ub294 \uac83\uc740 \ubaa8\ub4e0 \uae30\uc5c5\uc5d0\uac8c \ub9e4\uc6b0 \uadc0\uc911\ud55c \uc790\uc0b0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c\uc57d \uc5c5\uacc4\uc5d0\uc11c \uacbd\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \uc138\uae08 \ubc0f \ubc95\ub960 \uc900\uc218 \uce21\uba74\uc5d0\uc11c \uc644\ubcbd\ud55c \uc548\uc804\uc131\uc744 \ud655\ubcf4\ud558\ub824\uba74 \ud68c\uacc4\uc640 \uc758\ub8cc \uc0b0\uc5c5\uc758 \uc5b8\uc5b4\ub97c \ubaa8\ub450 \uc774\ud574\ud558\ub294 \ud30c\ud2b8\ub108\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc744 \uc704\ud55c \uac10\uc0ac \uc11c\ube44\uc2a4, \uc2ec\uce35\uc801\uc778 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ucee8\uc124\ud305, \uadf8\ub9ac\uace0 \uad6d\uc81c \ud45c\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uad6c\ucd95 \ubd84\uc57c\uc758 \uc120\ub3c4\uc801\uc778 \uc81c\uacf5\uc5c5\uccb4\ub85c\uc11c \uc790\ubd80\uc2ec\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \uae30\uc5c5\ub4e4\uc774 \uaddc\uc815 \uc900\uc218 \uc704\ud5d8\uc5d0 \ub300\ud55c \uac71\uc815 \uc5c6\uc774 \uacf5\uc911 \ubcf4\uac74\uc744 \uc704\ud55c \uc0ac\uba85\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \uc644\ubcbd\ud55c \uc548\uc2ec\uc744 \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\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=\"Cau_hoi_thuong_gap_ve_nganh_kiem_toan_duoc_%E2%80%93_y_te\"><\/span><b>\uc81c\uc57d \ubc0f \uc758\ub8cc \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_duoc_moi_thanh_lap_co_can_kiem_toan_ngay_khong\"><\/span>\uc2e0\uc124 \uc81c\uc57d\ud68c\uc0ac\ub294 \uc989\uc2dc \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\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\ubc95\ub960\uc5d0 \ub530\ub77c \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5\uc774\ub098 \uc0c1\uc7a5 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ub9e4\ub144 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uad6d\ub0b4 \uc81c\uc57d \ud68c\uc0ac\uc758 \uacbd\uc6b0, \ud45c\uc900 \uc6b4\uc601 \uc808\ucc28(SOP)\ub97c \uc815\ub9bd\ud558\uace0 \ud5a5\ud6c4 \ubc95\uaddc \uc704\ubc18\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc124\ub9bd \ucd08\uae30\ubd80\ud130 \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5 \uc804\ubc18\uc5d0 \uac78\uce5c \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\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>\uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc758 \uc77c\ubc18\uc801\uc778 \uac10\uc0ac \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc785\ub2c8\uae4c?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ube44\uc6a9\uc740 \uae30\uc5c5 \uaddc\ubaa8, \uc81c\ud488 \ub77c\uc778 \uc218, \uac10\uc0ac \ubc94\uc704(\uc7ac\ubb34, \uaddc\uc815 \uc900\uc218 \ub610\ub294 \uc2dc\uc2a4\ud15c)\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. MAN\uc740 \ud56d\uc0c1 \uace0\uac1d\uc758 \ud2b9\uc815 \uc694\uad6c \uc0ac\ud56d\uc5d0 \uae30\ubc18\ud55c \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\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=\"Kiem_toan_tuan_thu_GMP_khac_gi_so_voi_kiem_toan_tai_chinh_thong_thuong\"><\/span>GMP \uc900\uc218 \uac10\uc0ac\uc640 \uc77c\ubc18 \uc7ac\ubb34 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc7ac\ubb34 \uac10\uc0ac\ub294 \uc218\uce58\uc640 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubc18\uba74, \uc81c\uc57d \ubc0f \uc758\ub8cc \uc0b0\uc5c5\uc758 GMP \uc900\uc218 \uac10\uc0ac\ub294 \uae30\uc220 \uacf5\uc815, \uc0dd\uc0b0 \ud658\uacbd, \uc7a5\ube44 \uad50\uc815 \ubc0f \uc81c\ud488 \uc548\uc804\uc5d0 \uc911\uc810\uc744 \ub461\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 d\u01b0\u1ee3c m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n ngay kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo lu\u1eadt, c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Tuy nhi\u00ean, v\u1edbi doanh nghi\u1ec7p d\u01b0\u1ee3c n\u1ed9i \u0111\u1ecba, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u l\u00e0 c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft \u0111\u1ec3 chu\u1ea9n h\u00f3a quy tr\u00ecnh SOP v\u00e0 tr\u00e1nh c\u00e1c sai ph\u1ea1m ph\u00e1p l\u00fd v\u1ec1 sau.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf th\u01b0\u1eddng l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng d\u00f2ng s\u1ea3n ph\u1ea9m v\u00e0 ph\u1ea1m vi ki\u1ec3m to\u00e1n (t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 hay h\u1ec7 th\u1ed1ng). MAN lu\u00f4n cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed d\u1ef1a tr\u00ean nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 GMP kh\u00e1c g\u00ec so v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o c\u00e1c con s\u1ed1 v\u00e0 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf v\u1ec1 tu\u00e2n th\u1ee7 GMP t\u1eadp trung v\u00e0o quy tr\u00ecnh k\u1ef9 thu\u1eadt, m\u00f4i tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t, hi\u1ec7u chu\u1ea9n thi\u1ebft b\u1ecb v\u00e0 t\u00ednh an to\u00e0n c\u1ee7a s\u1ea3n ph\u1ea9m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c &#8211; y t\u1ebf l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c chuy\u00ean bi\u1ec7t \u0111\u00f2i h\u1ecfi s\u1ef1 k\u1ebft h\u1ee3p kh\u1eaft khe gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t c\u1ee7a B\u1ed9 Y t\u1ebf. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang si\u1ebft ch\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u01b0\u1ee3c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4378","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\/4378","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=4378"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4378\/revisions"}],"predecessor-version":[{"id":4384,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4378\/revisions\/4384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4380"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}