{"id":4385,"date":"2025-12-31T02:46:04","date_gmt":"2025-12-31T09:46:04","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4385"},"modified":"2025-12-31T02:46:04","modified_gmt":"2025-12-31T09:46:04","slug":"kiem-toan-doanh-nghiep-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/","title":{"rendered":"\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac: \uacf5\uacf5\uc790\ubcf8 \uad00\ub9ac \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc744 \uc704\ud55c \uc808\ucc28, \uc5ed\ud560 \ubc0f \ud574\uacb0\ucc45."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uacbd\uc81c \uc8fc\uccb4 \ub0b4\uc5d0\uc11c \uad6d\uac00 \uc7ac\uc815 \uc790\uc6d0 \ubc0f \uc790\uc0b0\uc758 \uad00\ub9ac\uc640 \uc0ac\uc6a9\uc744 \uac10\uc2dc\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud558\ub294 \ud575\uc2ec \ud65c\ub3d9\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\ub144 \uad6d\uac00 \uac10\uc0ac\ubc95<\/span><\/a><span style=\"font-weight: 400;\"> 2019\ub144 \uc7ac\ubb34\uac10\uc0ac\ubc95 \uac1c\uc815\uc73c\ub85c \uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \uc7ac\uc815 \uaddc\uc728\uc744 \uc720\uc9c0\ud558\uace0 \uae30\uc5c5 \ubc0f \uad6d\uc601\uae30\uc5c5\uc774 \ubc95\uc5d0 \ub530\ub77c \uc6b4\uc601\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uad6d\uc601\uae30\uc5c5 \ubd80\ubb38\uc774 \uad6d\ub0b4\ucd1d\uc0dd\uc0b0(GDP)\uc5d0 \uc0c1\ub2f9\ud55c \uae30\uc5ec\ub97c \ud558\uace0 \uc788\ub294 \ub9cc\ud07c, \uac10\uc0ac\ub294 \uc190\uc2e4\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uacbd\uc601\uc9c4\uc758 \ucc45\uc784\uc131\uc744 \uac15\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00\uac10\uc0ac\uc6d0(SAO) \ubcf4\uace0\uc11c\uc758 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74, \uc774 \uae30\uad00\uc740 \ub9e4\ub144 \uad6d\uc601\uae30\uc5c5\uc758 \uc218\uc2ed\uc870 VND\uc5d0 \ub2ec\ud558\ub294 \uc7ac\uc815 \uad00\ub9ac\uc5d0 \ub300\ud574 \uad8c\uace0 \uc0ac\ud56d\uc744 \uc81c\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788, \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Quyet-dinh-22-QD-KTNN-2021-kiem-toan-doanh-nghiep-Nha-nuoc-von-dieu-le-tu-50-tro-xuong-539544.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uacb0\uc815 22\/QD-KTNN<\/span><\/a><span style=\"font-weight: 400;\">\ud604\uc7ac\uc758 \ucd08\uc810\uc740 \uaddc\uc815 \uc900\uc218\ubfd0 \uc544\ub2c8\ub77c \uacbd\uc81c\uc801 \ud6a8\uc728\uc131\uacfc \ud6a8\uacfc\uc131(3E) \ud3c9\uac00\uc5d0\ub3c4 \ub9de\ucdb0\uc838 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uac00 \uad6d\uac00\uac00 \uc18c\uc720\uad8c\uc744 \ud589\uc0ac\ud558\uace0 \uc0ac\ud68c\uc8fc\uc758 \uc9c0\ud5a5 \uc2dc\uc7a5 \uacbd\uc81c\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \uc788\uc5b4 \uac15\ub825\ud55c \ub3c4\uad6c\uc784\uc744 \ud655\uc778\uc2dc\ucf1c \uc90d\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-doanh-nghiep-nha-nuoc\/#Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\" >\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4.<\/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-doanh-nghiep-nha-nuoc\/#Cac_luat_va_nghi_dinh_can_ban\" >\uae30\ubcf8\ubc95 \ubc0f \ubc95\ub839<\/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-doanh-nghiep-nha-nuoc\/#Cac_huong_dan_chuyen_mon_cua_Kiem_toan_Nha_nuoc\" >\uad6d\uac00\uac10\uc0ac\uc6d0\uc758 \uc804\ubb38\uac00 \uc9c0\uce68<\/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-doanh-nghiep-nha-nuoc\/#Doi_tuong_va_pham_vi_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc\" >\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \ub300\uc0c1 \ubc0f \ubc94\uc704.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Phan_loai_doanh_nghiep_thuoc_doi_tuong_kiem_toan\" >\uc138\ubb34\uc870\uc0ac \ub300\uc0c1 \uc0ac\uc5c5\uccb4\uc758 \ubd84\ub958.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Pham_vi_kiem_toan_tai_chinh_va_tuan_thu\" >\uc7ac\ubb34 \ubc0f \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubc94\uc704<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Muc_dich_cot_loi_cua_viec_kiem_toan_doanh_nghiep_nha_nuoc\" >\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Cung_cap_thong_tin_tin_cay_cho_Quoc_hoi_va_Chinh_phu\" >\uad6d\ud68c\uc640 \uc815\ubd80\uc5d0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/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-doanh-nghiep-nha-nuoc\/#Phat_hien_va_ngan_chan_hanh_vi_truc_loi_tai_san_cong\" >\uacf5\uacf5 \uc790\uc0b0\uc758 \ud6a1\ub839\uc744 \uc801\ubc1c\ud558\uace0 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/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-doanh-nghiep-nha-nuoc\/#Tu_van_va_hoan_thien_he_thong_quan_tri_noi_bo\" >\ub0b4\ubd80 \uacbd\uc601 \uc2dc\uc2a4\ud15c \ucee8\uc124\ud305 \ubc0f \uac1c\uc120.<\/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-doanh-nghiep-nha-nuoc\/#Vai_tro_cua_cac_don_vi_tu_van_trong_viec_ho_tro_doanh_nghiep_truoc_ky_kiem_toan\" >\uac10\uc0ac\ub97c \uc55e\ub450\uace0 \uae30\uc5c5\uc744 \uc9c0\uc6d0\ud558\ub294 \ucee8\uc124\ud305 \ud68c\uc0ac\uc758 \uc5ed\ud560.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Ra_soat_he_thong_chung_tu_ke_toan\" >\ud68c\uacc4 \ubb38\uc11c\ud654 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Tu_van_xu_ly_cac_ton_dong_tai_chinh\" >\ubbf8\ud574\uacb0\ub41c \uc7ac\uc815 \ubb38\uc81c \ud574\uacb0\uc5d0 \ub300\ud55c \ucee8\uc124\ud305.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_theo_chuan_3E\" >3E \uae30\uc900\uc5d0 \ub530\ub978 \uad6d\uc720\uae30\uc5c5 \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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Giai_doan_chuan_bi_kiem_toan\" >\uac10\uc0ac \uc900\ube44 \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thuc_hien_kiem_toan_tai_thuc_dia\" >\ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Lap_bao_cao_va_thong_bao_ket_qua\" >\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uacb0\uacfc\ub97c \ubc1c\ud45c\ud558\uc138\uc694.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Nhung_noi_dung_trong_tam_trong_kiem_toan_doanh_nghiep_nha_nuoc_hien_nay\" >\ud604\uc7ac \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c \uc911\uc810\uc801\uc73c\ub85c \ub2e4\ub8e8\ub294 \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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Kiem_toan_viec_quan_ly_va_su_dung_von_tai_san\" >\uc790\ubcf8\uacfc \uc790\uc0b0\uc758 \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/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-doanh-nghiep-nha-nuoc\/#Kiem_toan_viec_thuc_hien_nghia_vu_voi_ngan_sach_nha_nuoc\" >\uad6d\uac00 \uc608\uc0b0 \uc758\ubb34 \uc774\ud589\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/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-doanh-nghiep-nha-nuoc\/#Kiem_toan_hoat_dong_tai_co_cau_va_co_phan_hoa\" >\uad6c\uc870\uc870\uc815 \ubc0f \ubbfc\uc601\ud654 \ud65c\ub3d9\uc5d0 \ub300\ud55c \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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thach_thuc_va_kho_khan_khi_kiem_toan_doanh_nghiep_nha_nuoc_nam_giu_von_duoi_50\" >\uc9c0\ubd84\uc728\uc774 50% \ubbf8\ub9cc\uc778 \uad6d\uc720\uae30\uc5c5(TP3T) \uac10\uc0ac \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc5b4\ub824\uc6c0\uacfc \ubb38\uc81c\uc810.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Rao_can_ve_quyen_tiep_can_thong_tin\" >\uc815\ubcf4 \uc811\uadfc\uc758 \uc7a5\ubcbd<\/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-doanh-nghiep-nha-nuoc\/#Han_che_ve_nguon_luc_chuyen_mon\" >\uc804\ubb38 \uc790\uc6d0\uc758 \ud55c\uacc4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Giai_phap_nang_cao_chat_luong_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\" >\uad6d\uc601\uae30\uc5c5\uc758 \uac10\uc0ac \ud65c\ub3d9 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uae30 \uc704\ud55c \ud574\uacb0\ucc45.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Hoan_thien_he_thong_chuan_muc_va_huong_dan\" >\ud45c\uc900 \ubc0f \uc9c0\uce68 \uc2dc\uc2a4\ud15c\uc744 \uc644\uc131\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Day_manh_ung_dung_cong_nghe_trong_kiem_toan\" >\uac10\uc0ac \uc5c5\ubb34\uc5d0 \uae30\uc220 \uc801\uc6a9\uc744 \ucd09\uc9c4\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc\" >\uad6d\uc601\uae30\uc5c5 \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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Doanh_nghiep_co_von_nha_nuoc_20_co_phai_chiu_su_kiem_toan_cua_kiem_toan_nha_nuoc_khong\" >\uad6d\uc601\uae30\uc5c5 20%\ub294 \uad6d\uac00\uac10\uc0ac\uc6d0\uc758 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thoi_han_thuc_hien_mot_cuoc_kiem_toan_doanh_nghiep_nha_nuoc_la_bao_lau\" >\uad6d\uc601\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \ub370 \uac78\ub9ac\ub294 \uae30\uac04\uc740 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc\/#Ket_luan_cua_doan_kiem_toan_doanh_nghiep_nha_nuoc_co_bat_buoc_thuc_hien_khong\" >\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\ud300\uc758 \uacb0\ub860\uc740 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac \uc5c5\ubb34\ub97c \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\uae30 \uc704\ud574\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uad00\ub9ac\uc790\ub4e4\uc774 \ud604\ud589 \ubc95\ub960 \uccb4\uacc4\ub97c \ucca0\uc800\ud788 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ubc95\ub960 \uccb4\uacc4\ub294 \uac10\uc0ac\ud300\uc774 \ud574\ub2f9 \uae30\uc5c5\uc5d0\uc11c \uc5c5\ubb34\ub97c \uc218\ud589\ud558\ub294 \ub370 \uc788\uc5b4 \uacac\uace0\ud55c \ubc95\uc801 \uae30\ubc18\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4389\" aria-describedby=\"caption-attachment-4389\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4389\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4389\" class=\"wp-caption-text\">\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luat_va_nghi_dinh_can_ban\"><\/span><b>\uae30\ubcf8\ubc95 \ubc0f \ubc95\ub839<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc758 \uadfc\uac04\uc740 \uac10\uc0ac\uc758 \uad8c\ud55c\uacfc \ubc94\uc704\ub97c \uaddc\uc815\ud55c \ubc95\uaddc\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc758 \ubc94\uc704\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uad6d\uac00 \uac10\uc0ac\uc640 \ub3c5\ub9bd \uac10\uc0ac\ub97c \uba85\ud655\ud788 \uad6c\ubd84\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uac00\uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c81\/2015\/QH13\ud638: \uad6d\uac00\uac10\uc0ac\uc6d0\uc758 \uae30\ub2a5 \ubc0f \uc784\ubb34\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uac00\uac10\uc0ac\ubc95\uc758 \uc77c\ubd80 \uc870\ud56d\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud558\ub294 \ubc95\ub960(2019): \uc804\uc790 \ub370\uc774\ud130 \uc811\uadfc\uad8c \ud655\ub300.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5\uc5d0 \ud22c\uc790\ub41c \uad6d\uac00 \uc790\ubcf8\uc758 \uad00\ub9ac \ubc0f \uc774\uc6a9\uc5d0 \uad00\ud55c \ubc95\ub960(\ubc95\ub960 \uc81c69\/2014\/QH13\ud638).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_huong_dan_chuyen_mon_cua_Kiem_toan_Nha_nuoc\"><\/span><b>\uad6d\uac00\uac10\uc0ac\uc6d0\uc758 \uc804\ubb38\uac00 \uc9c0\uce68<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\ubcf8\ubc95 \uc678\uc5d0\ub3c4 \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \uc2dc \uc99d\uac70 \ubc0f \uc704\ud5d8\uc5d0 \uad00\ud55c \uc9c0\uce68\uc740 \uad6d\uc81c \uac10\uc0ac \uae30\uc900(ISSAI)\uc5d0 \ub9de\ucdb0 \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\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>\uad6d\uac00\uac10\uc0ac\uc6d0 \uc804\ubb38\uac00 \uc9c0\uce68 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \ub0b4\uc6a9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacb0\uc815 02\/2020\/QD-KTNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uac10\uc0ac\uc6d0\uc758 \uc77c\ubc18 \uac10\uc0ac \uc808\ucc28<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacb0\uc815 22\/QD-KTNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \uc9c0\uce68<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00 \uac10\uc0ac \uae30\uc900 1500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uacf5 \ubd80\ubb38 \uac10\uc0ac \uc99d\uac70 \uad00\ub828 \uaddc\uc815.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \ub300\uc0c1 \ubc0f \ubc94\uc704.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \uc808\ucc28\uc5d0\uc11c \uccab \ubc88\uc9f8 \ub2e8\uacc4\ub294 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc744 \uc2dd\ubcc4\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uac10\uc0ac \ubc94\uc704\ub294 \uad6d\uc720\uae30\uc5c5\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0 \uc18c\uc720 \uc9c0\ubd84\uc728\uc774 \ub0ae\uc740 \uae30\uc5c5\uae4c\uc9c0 \ud655\ub300\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4386\" aria-describedby=\"caption-attachment-4386\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4386\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4386\" class=\"wp-caption-text\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \ub300\uc0c1 \ubc0f \ubc94\uc704.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_nghiep_thuoc_doi_tuong_kiem_toan\"><\/span><b>\uc138\ubb34\uc870\uc0ac \ub300\uc0c1 \uc0ac\uc5c5\uccb4\uc758 \ubd84\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c\ub294 \uacbd\uc601\uc0c1\uc758 \ud5c8\uc810\uc744 \uac04\uacfc\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc138 \uac00\uc9c0 \uc8fc\uc694 \uc601\uc5ed\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5(\uacf5\uc0ac, \uc77c\ubc18\uacf5\uc0ac)\uc740 100%\uc758 \uc815\uad00 \uc790\ubcf8\uae08\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5\uc740 501,300\uc870 \uc6d0 \uc774\uc0c1\uc758 \uc790\ubcf8\uae08\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">50% \ubbf8\ub9cc\uc758 \uc790\ubcf8\uae08\uc744 \ubcf4\uc720\ud55c \uad6d\uc720\uae30\uc5c5(\uac10\uc0ac\ub294 \uc8fc\uc81c\ubcc4\ub85c \ub610\ub294 \ud2b9\ubcc4 \uc694\uccad \uc2dc \uc2e4\uc2dc\ub429\ub2c8\ub2e4).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_tai_chinh_va_tuan_thu\"><\/span><b>\uc7ac\ubb34 \ubc0f \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc744 \uac10\uc0ac\ud560 \ub54c \uac10\uc0ac\uc778\uc740 \uc7ac\ubb34\uc81c\ud45c, \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0\ubd80\ud130 \uc138\uae08 \ubc0f \uc0ac\ud68c \ubcf4\ud5d8 \uc815\ucc45 \uc900\uc218 \uc5ec\ubd80\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uac83\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc774\ub294 \ud574\ub2f9 \uae30\uc5c5\uc774 \ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870\uc0c1\uc758 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc65c \uae30\uc5c5\ub4e4\uc740 \uad6d\uc720\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0 \ud2b9\ubcc4\ud55c \uad00\uc2ec\uc744 \uae30\uc6b8\uc5ec\uc57c \ud560\uae4c\uc694? \uc774 \ud65c\ub3d9\uc758 \ubaa9\uc801\uc740 \ub2e8\uc21c\ud788 \uc624\ub958\ub97c \ucc3e\uc544\ub0b4\ub294 \uac83\uc744 \ub118\uc5b4, \uae30\uc5c5\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ub3c4\ubaa8\ud558\ub294 \ub370 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4387\" aria-describedby=\"caption-attachment-4387\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4387\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4387\" class=\"wp-caption-text\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cung_cap_thong_tin_tin_cay_cho_Quoc_hoi_va_Chinh_phu\"><\/span><b>\uad6d\ud68c\uc640 \uc815\ubd80\uc5d0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub2f9\uad6d\uc740 \uad6d\uc601\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud1b5\ud574 \uc608\uc0b0 \uacb0\uc0b0\uc744 \uc2b9\uc778\ud558\uace0 \uac70\uc2dc\uacbd\uc81c \uc815\ucc45\uc744 \uc218\ub9bd\ud558\ub294 \uadfc\uac70\ub97c \ub9c8\ub828\ud569\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud22c\uba85\uc131\uc740 \uad6d\uc601 \uacbd\uc81c \ubd80\ubb38\uc758 \uac74\uc804\uc131\uc744 \uac00\ub2a0\ud558\ub294 \ucc99\ub3c4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_ngan_chan_hanh_vi_truc_loi_tai_san_cong\"><\/span><b>\uacf5\uacf5 \uc790\uc0b0\uc758 \ud6a1\ub839\uc744 \uc801\ubc1c\ud558\uace0 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \uacfc\uc81c \uc911 \ud558\ub098\ub294 \uc785\ucc30, \uc790\uc0b0 \uc870\ub2ec \ubc0f \uc5ed\uc678 \ud22c\uc790 \uacfc\uc815\uc5d0\uc11c\uc758 \ubd80\uc815\ud589\uc704\ub97c \uc801\ubc1c\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac \uad8c\uace0\uc0ac\ud56d\uc744 \ucca0\uc800\ud788 \uc774\ud589\ud558\ub294 \uac83\uc740 \ubd80\ud328 \ucc99\uacb0\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_hoan_thien_he_thong_quan_tri_noi_bo\"><\/span><b>\ub0b4\ubd80 \uacbd\uc601 \uc2dc\uc2a4\ud15c \ucee8\uc124\ud305 \ubc0f \uac1c\uc120.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \ub05d\ub0a0 \ub54c\ub9c8\ub2e4 \ud574\ub2f9 \ubd80\uc11c\ub294 \uc7ac\ubb34 \uaddc\uc815 \uac1c\uc815\uc5d0 \ub300\ud55c \uad8c\uace0\uc548\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubd88\ud544\uc694\ud55c \ube44\uc6a9\uc744 \uc808\uac10\ud560 \uc218 \uc788\ub294 \uae30\ud68c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_cac_don_vi_tu_van_trong_viec_ho_tro_doanh_nghiep_truoc_ky_kiem_toan\"><\/span><b>\uac10\uc0ac\ub97c \uc55e\ub450\uace0 \uae30\uc5c5\uc744 \uc9c0\uc6d0\ud558\ub294 \ucee8\uc124\ud305 \ud68c\uc0ac\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 \uad6d\uc601\uae30\uc5c5\uc758 \uac10\uc0ac\ud300\uc744 \ub9de\uc774\ud558\uae30 \uc804\uc5d0 \ubc95\uc801 \uc624\ub958 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc804\ubb38 \ud68c\uacc4 \ub124\ud2b8\uc6cc\ud06c\uc758 \uac80\ud1a0 \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_he_thong_chung_tu_ke_toan\"><\/span><b>\ud68c\uacc4 \ubb38\uc11c\ud654 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucca0\uc800\ud558\uace0 \uccb4\uacc4\uc801\uc778 \ubb38\uc11c\ud654\ub294 \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\ud300\uacfc\uc758 \uc6d0\ud65c\ud55c \ud611\uc5c5\uc744 \ucd09\uc9c4\ud558\uace0 \uc99d\uac70 \ubd80\uc871\uc73c\ub85c \uc778\ud55c \uc624\ud574\ub97c \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_xu_ly_cac_ton_dong_tai_chinh\"><\/span><b>\ubbf8\ud574\uacb0\ub41c \uc7ac\uc815 \ubb38\uc81c \ud574\uacb0\uc5d0 \ub300\ud55c \ucee8\uc124\ud305.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc5d0 \uc815\ud1b5\ud55c \uc804\ubb38\uac00\ub4e4\uc774 \ub300\uc190\ucda9\ub2f9\uae08\uacfc \uac19\uc740 \ubcf5\uc7a1\ud55c \ud56d\ubaa9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95\uacfc \uc9c0\uce68\uc5d0 \ub530\ub77c \uccad\uc0b0 \ub300\uae30 \uc790\uc0b0\uc744 \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc870\uc5b8\uc744 \uc81c\uacf5\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_theo_chuan_3E\"><\/span><b>3E \uae30\uc900\uc5d0 \ub530\ub978 \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">3E \uc811\uadfc\ubc95(\uacbd\uc81c\uc131, \ud6a8\uc728\uc131, \ud6a8\uacfc\uc131)\uc740 \ud604\ub300 \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c \ud544\uc5f0\uc801\uc778 \ucd94\uc138\uc785\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \uac10\uc0ac\ud300\uacfc \ud53c\uac10\uc0ac\uae30\uad00 \uac04\uc758 \uae34\ubc00\ud55c \ud611\ub825\uc744 \ud544\uc694\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_kiem_toan\"><\/span><b>\uac10\uc0ac \uc900\ube44 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\uc758 \uc0ac\uc5c5 \ud2b9\uc131 \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc870\uc0ac \ubc0f \uc815\ubcf4 \uc218\uc9d1 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c \uc911\uc694\uc131\uc744 \ud310\ub2e8\ud558\uae30 \uc704\ud574 \uc704\ud5d8 \uc694\uc18c\ub97c \ud3c9\uac00\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tai_thuc_dia\"><\/span><b>\ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uc0c1\uc138\ud55c \uac80\uc99d, \ud655\uc778 \ubc0f \uac80\uc0ac \uc808\ucc28\uac00 \uc2dc\ud589\ub429\ub2c8\ub2e4. \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\uc5d0 \uc815\ubcf4 \uae30\uc220\uc744 \uc801\uc6a9\ud558\uba74 \uc99d\uac70\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uba74\uc11c\ub3c4 \uc18c\uc694 \uc2dc\uac04\uc744 \ub2e8\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_va_thong_bao_ket_qua\"><\/span><b>\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uacb0\uacfc\ub97c \ubc1c\ud45c\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc9c4\uc2e4\ud558\uace0 \uac1d\uad00\uc801\uc774\uc5b4\uc57c \ud558\uba70 \uac80\uc99d \uac00\ub2a5\ud55c \uc99d\uac70\uc5d0 \uc758\ud574 \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ubcf4\uace0\uc11c\uc758 \ubaa8\ub4e0 \uacb0\ub860\uc740 \ubc95\uc801 \ud6a8\ub825\uc744 \uac00\uc9c0\uba70, \ud574\ub2f9 \uae30\uc5c5\uc740 \uc774\ub97c \uc9c4\uc9c0\ud558\uac8c \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_trong_tam_trong_kiem_toan_doanh_nghiep_nha_nuoc_hien_nay\"><\/span><b>\ud604\uc7ac \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c \uc911\uc810\uc801\uc73c\ub85c \ub2e4\ub8e8\ub294 \uc8fc\uc694 \uc601\uc5ed.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \ubc94\uc704\ub294 \ub354 \uc774\uc0c1 \uc0b0\ubc1c\uc801\uc774\uc9c0 \uc54a\uace0 \uc790\ubcf8 \uc190\uc2e4 \uc704\ud5d8\uc774 \ub192\uc740 &quot;\ud56b\uc2a4\ud31f&quot;\uc5d0 \uc9d1\uc911\ub429\ub2c8\ub2e4. \uac10\uc0ac \uc8fc\uc81c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uac01 \uc2dc\uae30\uc758 \uad6d\ud68c \uc815\ucc45 \ubc29\ud5a5\uc744 \ubc14\ud0d5\uc73c\ub85c \uc218\ub9bd\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4388\" aria-describedby=\"caption-attachment-4388\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4388\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc hi\u1ec7n nay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4388\" class=\"wp-caption-text\">\ud604\uc7ac \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c \uc911\uc810\uc801\uc73c\ub85c \ub2e4\ub8e8\ub294 \uc8fc\uc694 \uc601\uc5ed.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_quan_ly_va_su_dung_von_tai_san\"><\/span><b>\uc790\ubcf8\uacfc \uc790\uc0b0\uc758 \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uad00\uc740 \uad6d\uac00 \uc790\ubcf8 \ubcf4\ud638, \uc0ac\uc5c5 \ud22c\uc790 \ud6a8\uacfc\uc131 \ud3c9\uac00, \ubbf8\uc218\uae08 \uad00\ub9ac \ub4f1\uc5d0 \uc911\uc810\uc744 \ub458 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uad6d\uc601\uae30\uc5c5\uc758 \uc7ac\uc815 \uac74\uc804\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \uc788\uc5b4 \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_thuc_hien_nghia_vu_voi_ngan_sach_nha_nuoc\"><\/span><b>\uad6d\uac00 \uc608\uc0b0 \uc758\ubb34 \uc774\ud589\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80(\ubd80\uac00\uac00\uce58\uc138, \ubc95\uc778 \uc18c\ub4dd\uc138, \uc790\uc6d0\uc138 \ub4f1)\ub294 \ucca0\uc800\ud558\uac8c \uac80\ud1a0\ub429\ub2c8\ub2e4. \uc774 \ubd84\uc57c\uc758 \uc624\ub958\ub294 \uad6d\uc601\uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\ubb34\uc870\uc0ac \uc644\ub8cc \ud6c4 \ub9c9\ub300\ud55c \uc138\uae08 \uccb4\ub0a9\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_tai_co_cau_va_co_phan_hoa\"><\/span><b>\uad6c\uc870\uc870\uc815 \ubc0f \ubbfc\uc601\ud654 \ud65c\ub3d9\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubbfc\uc601\ud654\uac00 \uac00\uc18d\ud654\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \uad6d\uc720\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uae30\uc5c5 \uac00\uce58\ub97c \ud310\ub2e8\ud558\uace0 \uac1c\uc778\uc801 \uc774\uc775\uc744 \uc704\ud55c \ud1a0\uc9c0 \uc790\uc0b0\uc758 \uc800\ud3c9\uac00\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_kho_khan_khi_kiem_toan_doanh_nghiep_nha_nuoc_nam_giu_von_duoi_50\"><\/span><b>\uc9c0\ubd84\uc728\uc774 50% \ubbf8\ub9cc\uc778 \uad6d\uc720\uae30\uc5c5(TP3T) \uac10\uc0ac \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc5b4\ub824\uc6c0\uacfc \ubb38\uc81c\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc790\ubcf8\uae08 50% \ubbf8\ub9cc \uae30\uc5c5\uc744 \ud3ec\ud568\ud558\ub3c4\ub85d \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \ubc94\uc704\ub97c \ud655\ub300\ud558\ub294 \ub370\uc5d0\ub294 \uc870\uc815 \uba54\ucee4\ub2c8\uc998 \ubc0f \uc778\ub825\uacfc \uad00\ub828\ub41c \uc5ec\ub7ec \uac00\uc9c0 \uc7a5\uc560\ubb3c\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rao_can_ve_quyen_tiep_can_thong_tin\"><\/span><b>\uc815\ubcf4 \uc811\uadfc\uc758 \uc7a5\ubcbd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00\uac00 \uc9c0\ubc30\uc801\uc778 \uc9c0\ubd84\uc744 \ubcf4\uc720\ud558\uc9c0 \uc54a\uc740 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c\ub294 \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\ud300\uc758 \ubb38\uc11c \uc81c\ucd9c \uc694\uccad\uc5d0 \ub300\ud574 \ubbfc\uac04 \uc8fc\uc8fc\ub4e4\uc774 \uc800\ud56d\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_ve_nguon_luc_chuyen_mon\"><\/span><b>\uc804\ubb38 \uc790\uc6d0\uc758 \ud55c\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc758 \uc218\ub294 \ub9e4\uc6b0 \ub9ce\uc740 \ubc18\uba74, \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\ub97c \ub2f4\ub2f9\ud558\ub294 \uad6d\uac00\uac10\uc0ac\uc6d0 \uc778\ub825\uc740 \uc81c\ud55c\uc801\uc785\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \uc2dc\uac04\uacfc \uc5c5\ubb34\ub7c9 \uce21\uba74\uc5d0\uc11c \ubd80\ub2f4\uc774 \uac00\uc911\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>\uc804\ubb38 \uc790\uc6d0 \ud65c\uc6a9\uc758 \ud55c\uacc4\uc810 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub3c4\uc804<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc81c\uc548\ub41c \ud574\uacb0\ucc45<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadf8 \ud68c\uc0ac\ub294 \ub108\ubb34 \ud06c\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc704\ud5d8 \uae30\ubc18 \uac10\uc0ac \uc801\uc6a9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uc0b0 \ub370\uc774\ud130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uac10\uc0ac \uc5c5\uacc4\ub97c \uc704\ud55c \ube45\ub370\uc774\ud130 \uc2dc\uc2a4\ud15c \uad6c\ucd95.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc9c0\uc2dd \ubd80\uc871<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ub3c5\ub9bd \uac10\uc0ac \uae30\uad00\uacfc\uc758 \ud611\ub825.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_chat_luong_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\uad6d\uc601\uae30\uc5c5\uc758 \uac10\uc0ac \ud65c\ub3d9 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uae30 \uc704\ud55c \ud574\uacb0\ucc45.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \uc9c4\uc815\uc73c\ub85c \ud6a8\uacfc\uc801\uc774\ub824\uba74 \uc81c\ub3c4\uc801 \ud2c0\uacfc \uc2e4\ud589 \uae30\ubc95\uc744 \ubaa8\ub450 \uc544\uc6b0\ub974\ub294 \ud1b5\ud569\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_chuan_muc_va_huong_dan\"><\/span><b>\ud45c\uc900 \ubc0f \uc9c0\uce68 \uc2dc\uc2a4\ud15c\uc744 \uc644\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcc0\ud654\ud558\ub294 \ub514\uc9c0\ud138 \uacbd\uc81c\uc758 \ud604\uc2e4\uc744 \ub354\uc6b1 \uc798 \ubc18\uc601\ud558\uae30 \uc704\ud574 \uad6d\uc720\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc808\ucc28, \ud2b9\ud788 IT \uac10\uc0ac \ubc0f \ud658\uacbd \uac10\uc0ac \uc9c0\uce68\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Day_manh_ung_dung_cong_nghe_trong_kiem_toan\"><\/span><b>\uac10\uc0ac \uc5c5\ubb34\uc5d0 \uae30\uc220 \uc801\uc6a9\uc744 \ucd09\uc9c4\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ubd84\uc11d \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \uc0ac\uc6a9\uc740 \ud68c\uacc4 \uc7a5\ubd80\uc758 \ubd80\uc815\ud589\uc704\ub97c \ub354 \uc2e0\uc18d\ud558\uac8c \uc801\ubc1c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac \ubc29\ubc95\ub860\uc5d0 \uc788\uc5b4 \ud68d\uae30\uc801\uc778 \ubc1c\uc804\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \uac10\uc0ac\ub294 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uacfc \uacbd\uc601\uc801 \uc0ac\uace0 \ubaa8\ub450\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc900\ube44\uac00 \uc694\uad6c\ub418\ub294 \uc5c4\uaca9\ud55c \uc808\ucc28\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \ubc95\uaddc\ub97c \uc81c\ub300\ub85c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uac10\uc0ac\ub97c \ubb34\uc0ac\ud788 \ud1b5\uacfc\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc0ac\uc5c5 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub370\uc5d0\ub3c4 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac10\uc0ac\ub97c \uc55e\ub454 \uae30\uc5c5\uc5d0\uac8c\ub294 \uc804\ubb38\uc801\uc778 \ud30c\ud2b8\ub108\ub97c \ud655\ubcf4\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uc885\ud569\uc801\uc778 \ud68c\uacc4, \uc138\ubb34 \ubc0f \uac10\uc0ac \uc804 \uac80\ud1a0 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\ub294 \uc120\ub3c4\uc801\uc778 \uae30\uc5c5\uc785\ub2c8\ub2e4. \uad6d\uc601\uae30\uc5c5 \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300\uc744 \ud1b5\ud574 \uc704\ud5d8 \uc694\uc18c\ub97c \ud30c\uc545\ud558\uace0, \uc138\ubb34 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uba70, \ubaa8\ub4e0 \ub370\uc774\ud130\uac00 \ud604\ud589 \uae30\uc900\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc791\uc740 \uc2e4\uc218\uac00 \uae30\uc5c5\uc758 \uba85\uc131\uacfc \uc131\uc7a5\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc5ec \uac00\uc7a5 \uc804\ubb38\uc801\uc778 \uac10\uc0ac \ubc0f \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \ubc1b\uc544\ubcf4\uc138\uc694!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\uad6d\uc601\uae30\uc5c5 \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_co_von_nha_nuoc_20_co_phai_chiu_su_kiem_toan_cua_kiem_toan_nha_nuoc_khong\"><\/span>\uad6d\uc601\uae30\uc5c5 20%\ub294 \uad6d\uac00\uac10\uc0ac\uc6d0\uc758 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uad6d\uac00 \uac10\uc0ac\uc6d0\uc740 \uad6d\uc720\uae30\uc5c5\uc5d0 \ub300\ud55c \uad6d\uac00 \uc790\ubcf8 \uad00\ub828 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uad8c\ub9ac\uac00 \uc788\uc73c\uba70, \uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc81c\ubcc4 \uac10\uc0ac \ub610\ub294 \uc704\ubc18 \uc9d5\ud6c4\uac00 \uc788\uc744 \ub54c \uc774\ub8e8\uc5b4\uc9d1\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_han_thuc_hien_mot_cuoc_kiem_toan_doanh_nghiep_nha_nuoc_la_bao_lau\"><\/span>\uad6d\uc601\uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \ub370 \uac78\ub9ac\ub294 \uae30\uac04\uc740 \uc5b4\ub5bb\uac8c \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\uc77c\ubc18\uc801\uc73c\ub85c \uac10\uc0ac\ub294 60\uc77c\uc744 \ub118\uc9c0 \uc54a\uc73c\uba70, \ubcf5\uc7a1\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc5f0\uc7a5\ub420 \uc218 \uc788\uc9c0\ub9cc, \uad6d\uac00 \uac10\uc0ac\ubc95\uc5d0 \uaddc\uc815\ub41c \ubc14\uc640 \uac19\uc774 30\uc77c\uc744 \ucd08\uacfc\ud560 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ket_luan_cua_doan_kiem_toan_doanh_nghiep_nha_nuoc_co_bat_buoc_thuc_hien_khong\"><\/span>\uad6d\uc601\uae30\uc5c5 \uac10\uc0ac\ud300\uc758 \uacb0\ub860\uc740 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc608. \uad6d\uc720\uae30\uc5c5 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\ub294 \uc7ac\ubb34 \uad00\ub9ac \ubc0f \uba54\ucee4\ub2c8\uc998 \uac1c\uc120\uc5d0 \uad00\ud55c \uad8c\uace0 \uc0ac\ud56d\uc744 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ud589\uc815 \ucc98\ubc8c\uc774\ub098 \ubc95\uc801 \uc18c\uc1a1\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\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 c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc 20% c\u00f3 ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n 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Theo Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc 2015 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2019, ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u00f3ng vai [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4385","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\/4385","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=4385"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4385\/revisions"}],"predecessor-version":[{"id":4391,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4385\/revisions\/4391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4390"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}