{"id":4420,"date":"2026-01-01T21:18:39","date_gmt":"2026-01-02T04:18:39","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4420"},"modified":"2026-01-01T21:18:39","modified_gmt":"2026-01-02T04:18:39","slug":"kiem-toan-to-chuc-tin-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/","title":{"rendered":"\uae08\uc735\uae30\uad00 \uac10\uc0ac: \uc0c1\uc138 \uc9c0\uce68 \ubc0f \ucd5c\uc2e0 \uaddc\uc815."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc774\uc81c \uc758\ubb34\uc801\uc778 \ud589\uc815 \uc808\ucc28\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uac00 \uae08\uc735 \uc2dc\uc2a4\ud15c\uc774 \uc548\uc815\uc801\uc73c\ub85c \uc6b4\uc601\ub420 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ub4e0\ub4e0\ud55c &quot;\ubc29\ud328&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub974\uba74... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-39-2011-TT-NHNN-kiem-toan-doc-lap-to-chuc-tin-dung-133057.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 39\/2011\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 \uac00\uc7a5 \ucd5c\uadfc\uc5d0\ub294 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-51-2024-TT-NHNN-kiem-toan-doc-lap-ngan-hang-thuong-mai-634796.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 51\/2024\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc740 \uc0c1\uc5c5\uc740\ud589\uacfc \uc678\uad6d\uc740\ud589 \uc9c0\uc810\uc5d0 \ub300\ud55c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uc2dc\ud589\uc744 \uac15\ub825\ud788 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ud1b5\ud55c \uc7ac\ubb34 \ubcf4\uace0\uc758 \ud22c\uba85\uc131\uc740 \ud22c\uc790\uc790, \uace0\uac1d \ubc0f \uaddc\uc81c \uae30\uad00\uc774 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ubcc0\ub3d9\uc131\uc774 \ud070 \uacbd\uc81c \ud658\uacbd\uc5d0\uc11c \uad6d\uc81c \ud68c\uacc4 \uae30\uc900(ISA) \ubc0f \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900(VSA)\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5 \uc0dd\uc874\uc5d0 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uae30\uc5c5\uc774 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ubc95\uc801 \uce21\uba74\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubd05\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-to-chuc-tin-dung\/#Doi_tuong_duoc_khuyen_khich_thuc_hien_kiem_toan_to_chuc_tin_dung\" >\uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub3c4\ub85d \uad8c\uc7a5\ub418\ub294 \uae30\uad00<\/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-to-chuc-tin-dung\/#Nhom_cac_ngan_hang_va_to_chuc_tin_dung_pho_bien\" >\uc778\uae30 \uc788\ub294 \uc740\ud589 \ubc0f \uc2e0\uc6a9 \uae30\uad00 \uadf8\ub8f9<\/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-to-chuc-tin-dung\/#Chi_nhanh_ngan_hang_nuoc_ngoai_va_cac_to_chuc_lien_quan\" >\uc678\uad6d \uc740\ud589 \uc9c0\uc810 \ubc0f \uad00\ub828 \uc870\uc9c1<\/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-to-chuc-tin-dung\/#Muc_dich_cot_loi_cua_viec_kiem_toan_to_chuc_tin_dung\" >\uc2e0\uc6a9\uae30\uad00 \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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Danh_gia_han_che_va_phong_ngua_rui_ro_van_hanh\" >\ud55c\uacc4\uc810\uc744 \ud3c9\uac00\ud558\uace0 \uc6b4\uc601\uc0c1\uc758 \uc704\ud5d8\uc744 \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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Dam_bao_tinh_tuan_thu_phap_luat_va_thong_tu_nganh\" >\ubc95\ub960 \ubc0f \uc0b0\uc5c5 \uaddc\uc815 \uc900\uc218 \ubcf4\uc7a5.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Nang_cao_nang_luc_quan_tri_rui_ro_va_uy_tin_thuong_hieu\" >\ub9ac\uc2a4\ud06c \uad00\ub9ac \uc5ed\ub7c9 \ubc0f \ube0c\ub79c\ub4dc \ud3c9\ud310 \uac15\ud654.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_to_chuc_tin_dung\" >\uc2e0\uc6a9\uae30\uad00 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uadfc\uac70.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Quy_trinh_thuc_hien_kiem_toan_to_chuc_tin_dung_chuan_chuyen_gia\" >\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \ud45c\uc900 \uc804\ubb38\uac00 \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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Giai_doan_lap_ke_hoach_va_danh_gia_rui_ro_ban_dau\" >\ucd08\uae30 \uc704\ud5d8 \uacc4\ud68d \ubc0f \ud3c9\uac00 \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Giai_doan_thuc_hien_kiem_tra_chi_tiet_va_doi_chieu_so_lieu\" >\uc0c1\uc138 \uac80\uc99d \ubc0f \ub370\uc774\ud130 \ube44\uad50 \ub2e8\uacc4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Giai_doan_tong_hop_va_phat_hanh_bao_cao_kiem_toan\" >\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \ubc1c\ud589\ud558\ub294 \ub2e8\uacc4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Nhung_luu_y_dac_biet_doi_voi_kiem_toan_to_chuc_tin_dung_hop_tac_xa\" >\ud611\ub3d9\uc870\ud569\ud615 \uc2e0\uc6a9\uae30\uad00 \uac10\uc0ac \uc2dc \ud2b9\ubcc4 \uace0\ub824\uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Loi_ich_khi_su_dung_dich_vu_kiem_toan_to_chuc_tin_dung_chuyen_nghiep\" >\uc804\ubb38 \uae08\uc735\uae30\uad00 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c\uc758 \uc774\uc810.<\/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-to-chuc-tin-dung\/#Dam_bao_tinh_doc_lap_va_khach_quan_tuyet_doi\" >\uc808\ub300\uc801\uc778 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/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-to-chuc-tin-dung\/#Ho_tro_tu_van_hoan_thien_he_thong_ke_toan_%E2%80%93_thue\" >\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc2dc\uc2a4\ud15c \uac1c\uc120\uc744 \uc704\ud55c \ucee8\uc124\ud305 \uc9c0\uc6d0\uc744 \uc81c\uacf5\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tin_dung\" >\uc2e0\uc6a9\uae30\uad00 \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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Thoi_han_nop_bao_cao_kiem_toan_to_chuc_tin_dung_cho_Ngan_hang_Nha_nuoc_la_khi_nao\" >\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc5d0 \uae08\uc735\uae30\uad00 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc785\ub2c8\uae4c?<\/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-to-chuc-tin-dung\/#To_chuc_kiem_toan_nao_duoc_phep_thuc_hien_kiem_toan_to_chuc_tin_dung\" >\uc5b4\ub5a4 \ud68c\uacc4\ubc95\uc778\uc774 \uc2e0\uc6a9\uae30\uad00\uc744 \uac10\uc0ac\ud560 \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/#Kiem_toan_to_chuc_tin_dung_co_bat_buoc_doi_voi_tat_ca_cac_Quy_tin_dung_nhan_dan_khong\" >\uad6d\ubbfc\uc2e0\uc6a9\uae30\uae08\uc740 \ubaa8\ub450 \uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \uc758\ubb34\uc801\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_khuyen_khich_thuc_hien_kiem_toan_to_chuc_tin_dung\"><\/span><b>\uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub3c4\ub85d \uad8c\uc7a5\ub418\ub294 \uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc801\uc808\ud55c \ub300\uc0c1\uc744 \uc2dd\ubcc4\ud558\ub294 \uac83\uc740 \uac10\uc0ac \ubd80\uc11c\uac00 \ud30c\ud2b8\ub108 \uc120\uc815 \ubc0f \ubc95\ub960 \ubb38\uc11c \uc900\ube44\uc5d0 \uc788\uc5b4 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589(SBV)\uc740 \uac10\uc0ac \ub300\uc0c1\uc744 \uc758\ubb34 \ub300\uc0c1\uacfc \ube44\uc758\ubb34 \ub300\uc0c1\ubcc4\ub85c \uba85\ud655\ud558\uac8c \ubd84\ub958\ud558\uace0, \uac10\uc0ac \uadf8\ub8f9\uc774 \uad00\ub9ac \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\ub3c4\ub85d \uc7a5\ub824\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4421\" aria-describedby=\"caption-attachment-4421\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4421\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4421\" class=\"wp-caption-text\">\uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub3c4\ub85d \uad8c\uc7a5\ub418\ub294 \uae30\uad00<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_cac_ngan_hang_va_to_chuc_tin_dung_pho_bien\"><\/span><b>\uc778\uae30 \uc788\ub294 \uc740\ud589 \ubc0f \uc2e0\uc6a9 \uae30\uad00 \uadf8\ub8f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc815\ubd80\uc758 \uae08\uc735 \uc2dc\uc2a4\ud15c \uad6c\uc870 \uc870\uc815 \ubc29\ud5a5\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0 \uc2e0\uc6a9 \uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \uc801\uadf9 \uad8c\uc7a5\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0c1\uc5c5 \uc740\ud589:<\/b><span style=\"font-weight: 400;\"> \uc5ec\uae30\uc5d0\ub294 \uad6d\uc601 \uc0c1\uc5c5\uc740\ud589\uacfc \uc8fc\uc2dd\ud68c\uc0ac \ud615\ud0dc\uc758 \uc0c1\uc5c5\uc740\ud589\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud611\ub3d9\uc870\ud569 \uc740\ud589 \ubc0f \uad6d\ubbfc\uc2e0\uc6a9\uae30\uae08:<\/b><span style=\"font-weight: 400;\"> \uc774 \ub2e8\uccb4\ub294 \uad6c\uc131\uc6d0\ub4e4\uc758 \uc548\uc804\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae08\uc735\ud68c\uc0ac \ubc0f \uae08\uc735\ub9ac\uc2a4\ud68c\uc0ac:<\/b><span style=\"font-weight: 400;\"> \uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc740 \ubd80\ucc44 \ud3ec\ud2b8\ud3f4\ub9ac\uc624 \uad00\ub9ac\uc5d0\uc11c \ub192\uc740 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud574 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_nhanh_ngan_hang_nuoc_ngoai_va_cac_to_chuc_lien_quan\"><\/span><b>\uc678\uad6d \uc740\ud589 \uc9c0\uc810 \ubc0f \uad00\ub828 \uc870\uc9c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc601\uc5c5\ud558\ub294 \uc678\uad6d \uc740\ud589 \uc9c0\uc810\uc758 \uacbd\uc6b0, \uae08\uc735\uae30\uad00 \uac10\uc0ac\ub97c \ud1b5\ud574 \ud604\uc9c0 \uad6d\uac00\uc640 \ubaa8\ud68c\uc0ac \uac04\uc758 \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ub3d9\uae30\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ubaa8\ub4e0 \uad6d\uacbd \uac04 \uac70\ub798\uac00 \ubca0\ud2b8\ub0a8\uc758 \uc790\uae08\uc138\ud0c1 \ubc29\uc9c0 \ubc0f \uc678\ud658 \uad00\ub9ac \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_to_chuc_tin_dung\"><\/span><b>\uc2e0\uc6a9\uae30\uad00 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc774 \uae08\uc735\uae30\uad00 \uac10\uc0ac\uc5d0 \uc5c4\uaca9\ud55c \uaddc\uc815\uc744 \uc801\uc6a9\ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694? \uadf8 \ub2f5\uc740 \uc138 \uac00\uc9c0 \uc8fc\uc694 \uc694\uc18c\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \ubc14\ub85c \uc2dc\uc2a4\ud15c \uc548\uc804\uc131, \ubc95\ub960 \uc900\uc218, \uadf8\ub9ac\uace0 \uc815\ubcf4 \ud22c\uba85\uc131\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4423\" aria-describedby=\"caption-attachment-4423\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4423\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4423\" class=\"wp-caption-text\">\uc2e0\uc6a9\uae30\uad00 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_han_che_va_phong_ngua_rui_ro_van_hanh\"><\/span><b>\ud55c\uacc4\uc810\uc744 \ud3c9\uac00\ud558\uace0 \uc6b4\uc601\uc0c1\uc758 \uc704\ud5d8\uc744 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc2e0\uc6a9 \uc2b9\uc778 \uc808\ucc28, \ub2f4\ubcf4 \uad00\ub9ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\uc0c1\uc758 \ud5c8\uc810\uc744 \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc790\uc0b0 \ubd84\ub958\uc5d0 \uad00\ud55c \ud68c\ub78c 11\/2021\/TT-NHNN\uc5d0 \ub530\ub77c \ubd80\uc2e4\ucc44\uad8c, \uc5f0\uccb4\ucc44\uad8c \ubc0f \uc704\ud5d8\ucda9\ub2f9\uae08\uc744 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_tuan_thu_phap_luat_va_thong_tu_nganh\"><\/span><b>\ubc95\ub960 \ubc0f \uc0b0\uc5c5 \uaddc\uc815 \uc900\uc218 \ubcf4\uc7a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00\uc740 \ub9e4\ub144 \uc77c\ub828\uc758 \ud1b5\ud654 \uc815\ucc45 \ubcc0\ud654\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4. \uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ud574\ub2f9 \uae30\uad00\uc774 \ubc95\ub960\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc790\ubcf8\uc801\uc815\uc131\ube44\uc728(CAR), \uc720\ub3d9\uc131 \ube44\uc728 \ubc0f \uace0\uac1d \ub610\ub294 \uace0\uac1d \uadf8\ub8f9\uc5d0 \ub300\ud55c \uc2e0\uc6a9 \ud55c\ub3c4\ub97c \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud588\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_rui_ro_va_uy_tin_thuong_hieu\"><\/span><b>\ub9ac\uc2a4\ud06c \uad00\ub9ac \uc5ed\ub7c9 \ubc0f \ube0c\ub79c\ub4dc \ud3c9\ud310 \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4\ubc95\uc778\uc758 &#039;\uc804\uba74\uc801 \uc2b9\uc778&#039; \uc758\uacac\uc774 \ub2f4\uae34 \uae08\uc735\uae30\uad00 \uac10\uc0ac\ubcf4\uace0\uc11c\ub294 \uc740\ud589\uc774 \uc800\ub834\ud55c \uc790\ubcf8\uc744 \uc870\ub2ec\ud560 \uc218 \uc788\ub294 \uc911\uc694\ud55c \uc218\ub2e8\uc785\ub2c8\ub2e4. \uc774\ub294 \uacbd\uc601\uc9c4\uc758 \uc704\ud5d8 \uad00\ub9ac \uc5ed\ub7c9\uc744 \uc8fc\uc8fc\uc640 \uad6d\ub0b4\uc678 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uac1d\uad00\uc801\uc73c\ub85c \uc785\uc99d\ud558\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_to_chuc_tin_dung\"><\/span><b>\uc2e0\uc6a9\uae30\uad00 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uc804\ubb38\uc801\uc778 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud574\uc11c\ub294 \uac10\uc0ac\uc778\uacfc \uae30\uc5c5 \ubaa8\ub450 \ud604\ud589 \ubc95\ub960 \uccb4\uacc4\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uac00\uc7a5 \uc911\uc694\ud55c \ubc95\ub960 \ubb38\uc11c\ub4e4\uc744 \uc694\uc57d\ud55c \uac83\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>\uc2e0\uc6a9\uae30\uad00\uc758 \uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70\uc5d0 \ub300\ud55c \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><b>\uc8fc\uc694 \uc870\uc815 \uc0ac\ud56d<\/b><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><b>\uc720\ud6a8\uc131\/\uc0c1\ud0dc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 51\/2024\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00 \ubc0f \uc678\uad6d \uc740\ud589 \uc9c0\uc810\uc5d0 \ub300\ud55c \ub3c5\ub9bd \uac10\uc0ac \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c \ubc1c\ud589\ub428<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 39\/2011\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \ub3c5\ub9bd \uac10\uc0ac \uad00\ub828 \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \uc2dc\ud589 \uc911<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">2024\ub144 \uc2e0\uc6a9\uae30\uad00\ubc95<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\uae08\uc735 \uac70\ub798 \ubc0f \uac10\ub3c5\uc5d0 \uad00\ud55c \ucd5c\uace0 \uc218\uc900\uc758 \ubc95\uc801 \uccb4\uacc4.<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \uc2dc\ud589 \uc911<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 11\/2021\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\uc790\uc0b0 \ubd84\ub958 \ubc0f \uc704\ud5d8 \ubcf4\uc7a5\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00 \uac10\uc0ac \uad00\ub828 \uaddc\uc815\uc744 \uc2dc\uc758\uc801\uc808\ud558\uac8c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc73c\ub85c\ubd80\ud130 \ubd80\uacfc\ub418\ub294 \ub9c9\ub300\ud55c \ube44\uc6a9\uacfc \uc2ec\uac01\ud55c \ud3c9\ud310 \uc190\uc0c1\uc744 \ucd08\ub798\ud558\ub294 \ud589\uc815 \uc81c\uc7ac\ub97c \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_to_chuc_tin_dung_chuan_chuyen_gia\"><\/span><b>\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \ud45c\uc900 \uc804\ubb38\uac00 \uac10\uc0ac \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uac10\uc0ac \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c 3\uac1c\uc6d4\uc5d0\uc11c 6\uac1c\uc6d4 \uc815\ub3c4 \uc18c\uc694\ub418\uba70, \uc911\uc694\ud55c \uc624\ub958\uac00 \ub204\ub77d\ub418\uc9c0 \uc54a\ub3c4\ub85d \uc5ec\ub7ec \ub2e8\uacc4\ub97c \uac70\uccd0 \uc9c4\ud589\ub429\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_4425\" aria-describedby=\"caption-attachment-4425\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4425\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng chu\u1ea9n chuy\u00ean gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4425\" class=\"wp-caption-text\">\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \ud45c\uc900 \uc804\ubb38\uac00 \uac10\uc0ac \uc808\ucc28.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_danh_gia_rui_ro_ban_dau\"><\/span><b>\ucd08\uae30 \uc704\ud5d8 \uacc4\ud68d \ubc0f \ud3c9\uac00 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud574\ub2f9 \uae08\uc735\uae30\uad00\uc758 \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\ub294 \uc7ac\ubb34 \uc6b4\uc601, \uad6d\uc81c \uacb0\uc81c \ud65c\ub3d9, \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \ubcf5\uc7a1\ud55c \uae08\uc735 \ud30c\uc0dd \uc0c1\ud488\uacfc \uac19\uc740 \uace0\uc704\ud5d8 \uc601\uc5ed\uc744 \ud30c\uc545\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_tra_chi_tiet_va_doi_chieu_so_lieu\"><\/span><b>\uc0c1\uc138 \uac80\uc99d \ubc0f \ub370\uc774\ud130 \ube44\uad50 \ub2e8\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \ud575\uc2ec \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc2e4\ubb34 \uadf8\ub8f9\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc218\ud589\ud569\ub2c8\ub2e4: \ud655\uc778\uc11c\ub97c \uc0ac\uc6a9\ud558\uc5ec \uace0\uac1d \uc608\uae08 \uc794\uc561\uc744 \ub300\uc870\ud558\uace0, \ub300\ucd9c \uae30\ub85d \ubc0f \ub2f4\ubcf4\ub97c \uac80\ud1a0\ud558\uba70, \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc774\uc790, \uc218\uc218\ub8cc \ubc0f \ube44\uc774\uc790 \uc18c\ub4dd \uacc4\uc0b0\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_tong_hop_va_phat_hanh_bao_cao_kiem_toan\"><\/span><b>\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \ubc1c\ud589\ud558\ub294 \ub2e8\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud55c \ud6c4, \uac10\uc0ac\uc778\uc740 \uc774\uc0ac\ud68c\uc640 \uc870\uc815 \uc0ac\ud56d\uc5d0 \ub300\ud574 \ub17c\uc758\ud560 \uac83\uc785\ub2c8\ub2e4. \ud574\ub2f9 \uae08\uc735\uae30\uad00\uc758 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc5d0 \uc81c\ucd9c\ub418\uba70, \uc7ac\ubb34 \uc815\ubcf4 \ud22c\uba85\uc131\uc744 \uc704\ud574 \uc815\ud574\uc9c4 \uae30\ud55c \ub0b4\uc5d0 \uacf5\uac1c\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_doi_voi_kiem_toan_to_chuc_tin_dung_hop_tac_xa\"><\/span><b>\ud611\ub3d9\uc870\ud569\ud615 \uc2e0\uc6a9\uae30\uad00 \uac10\uc0ac \uc2dc \ud2b9\ubcc4 \uace0\ub824\uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud611\ub3d9\uc870\ud569 \uc2e0\uc6a9\uae30\uad00(\uc608: \uc778\ubbfc\uc2e0\uc6a9\uae30\uae08)\uc740 \uaddc\ubaa8\ub294 \uc791\uc9c0\ub9cc \uacf5\ub3d9\uccb4 \uc758\uc2dd\uc774 \uac15\ud55c \uac83\uc774 \ud2b9\uc9d5\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774\ub7ec\ud55c \uc720\ud615\uc758 \uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c\ub294 \uc774\uc775 \ubd84\ubc30\uc758 \uacf5\uc815\uc131\uacfc \uc870\ud569\uc6d0\uc5d0 \ub300\ud55c \ub300\ucd9c \uc548\uc804\uc131\uc5d0 \uc911\uc810\uc744 \ub450\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4424\" aria-describedby=\"caption-attachment-4424\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4424\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng h\u1ee3p t\u00e1c x\u00e3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4424\" class=\"wp-caption-text\">\ud611\ub3d9\uc870\ud569\ud615 \uc2e0\uc6a9\uae30\uad00 \uac10\uc0ac \uc2dc \ud2b9\ubcc4 \uace0\ub824\uc0ac\ud56d.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uac80\ud1a0\ub418\ub294 \uae30\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uc6d0 \uc790\uaca9:<\/b><span style=\"font-weight: 400;\"> \ub300\ucd9c\uc790\uac00 \ud380\ub4dc\uc758 \uc9c4\uc815\ud55c \ud68c\uc6d0\uc778\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub300\ucd9c \ud55c\ub3c4:<\/b><span style=\"font-weight: 400;\"> \uc9d1\uc911 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 1\uc778\ub2f9 \uaddc\uc815\ub41c \ube44\uc728\uc744 \ucd08\uacfc\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub4f1\ub85d \uc790\ubcf8\uae08:<\/b><span style=\"font-weight: 400;\"> \uc790\ubcf8 \ucd9c\uc790\uc640 \uc591\ub3c4\ub294 \ud22c\uba85\ud574\uc57c \ud558\uba70 \ud68c\uc0ac\uc758 \uc815\uad00\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_kiem_toan_to_chuc_tin_dung_chuyen_nghiep\"><\/span><b>\uc804\ubb38 \uae08\uc735\uae30\uad00 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c\uc758 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc678\ubd80 \uac10\uc0ac \ubc95\uc778\uc744 \uace0\uc6a9\ud558\uc5ec \uae08\uc735 \uae30\uad00\uc744 \uac10\uc0ac\ud558\uba74 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc774 \uc808\ub300\uc801\uc778 \uc815\ud655\uc131\uc744 \uac00\uc9c0\uace0 \ud3c9\uac00\ud558\uae30 \uc5b4\ub824\uc6b4 \uac1d\uad00\uc801\uc778 \uc2dc\uac01\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_doc_lap_va_khach_quan_tuyet_doi\"><\/span><b>\uc808\ub300\uc801\uc778 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \ub124\ud2b8\uc6cc\ud06c\uc5d0 \uc18d\ud55c \ud68c\uacc4\ubc95\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<span style=\"font-weight: 400;\"> \uc800\ud76c\ub294 \uc740\ud589\ubc95\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc804\ubb38\uac00 \ud300\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uaddc\uc81c \uae30\uad00 \ubc0f \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\uc5d0\uac8c \ub192\uc740 \uc2e0\ub8b0\ub3c4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_tu_van_hoan_thien_he_thong_ke_toan_%E2%80%93_thue\"><\/span><b>\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc2dc\uc2a4\ud15c \uac1c\uc120\uc744 \uc704\ud55c \ucee8\uc124\ud305 \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ub2e8\uc21c\ud55c \uac80\uc0ac \uc218\ud589\uc744 \ub118\uc5b4 \uae30\uc5c5\uc758 \uc138\uae08 \uc758\ubb34 \uac80\ud1a0\uc5d0\ub3c4 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ubcf5\uc7a1\ud55c \uc2e0\uc6a9 \uc704\ud5d8 \ucda9\ub2f9\uae08 \uad00\ub828 \uaddc\uc815\uc744 \uc798\ubabb \uc774\ud574\ud558\uc5ec \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00 \uac10\uc0ac\ub294 \ud604\ub300 \uae08\uc735 \uc0dd\ud0dc\uacc4\uc5d0\uc11c \ud544\uc218\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uac80\uc0ac \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \uae30\uc5c5 \uac00\uce58\ub97c \ubcf4\ud638\ud558\uae30 \uc704\ud55c \ud604\uba85\ud55c \ud22c\uc790\uc785\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \uc81c\uacf5\ub418\ub294 \uc815\ud655\ud55c \ub370\uc774\ud130\uc640 \uad8c\uace0\uc0ac\ud56d\uc744 \ud1b5\ud574 \uacbd\uc601\uc9c4\uc740 \ud569\ub9ac\uc801\uc778 \uc804\ub7b5\uc801 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud30c\ud2b8\ub108\ub97c \ucc3e\uace0 \uc788\ub2e4\uba74 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">MAN\uc740 \uae08\uc735 \uc5c5\uacc4\uc5d0 \ud2b9\ud654\ub41c \ud68c\uacc4 \uac10\uc0ac \ubc0f \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc744 \uc790\ub791\uc2a4\ub7fd\uac8c \uc0dd\uac01\ud569\ub2c8\ub2e4. \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300\uc744 \ud1b5\ud574 MAN\uc740 \uae08\uc735 \uae30\uad00\uc5d0 \ud3ec\uad04\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uc5ec \uaddc\uc815 \uc900\uc218 \ubc0f \uae30\uc5c5 \uc774\ubbf8\uc9c0 \uc81c\uace0\ub97c \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc5d0 \ub300\ud55c \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tin_dung\"><\/span><b>\uc2e0\uc6a9\uae30\uad00 \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=\"Thoi_han_nop_bao_cao_kiem_toan_to_chuc_tin_dung_cho_Ngan_hang_Nha_nuoc_la_khi_nao\"><\/span>\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc5d0 \uae08\uc735\uae30\uad00 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uaddc\uc815\uc5d0 \ub530\ub974\uba74 \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \ud2b9\uc815 \uc608\uc678\uc801\uc778 \uacbd\uc6b0\uc5d0\ub294 \uae08\uc735\uae30\uad00\uc774 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uc11c\uba74 \uc2b9\uc778\uc744 \ubc1b\uc544 \uc81c\ucd9c \uae30\ud55c \uc5f0\uc7a5\uc744 \uc694\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"To_chuc_kiem_toan_nao_duoc_phep_thuc_hien_kiem_toan_to_chuc_tin_dung\"><\/span>\uc5b4\ub5a4 \ud68c\uacc4\ubc95\uc778\uc774 \uc2e0\uc6a9\uae30\uad00\uc744 \uac10\uc0ac\ud560 \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \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\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc774 \ub9e4\ub144 \uc2b9\uc778\ud558\ub294 \ubaa9\ub85d\uc5d0 \uc788\ub294 \ud68c\uacc4\ubc95\uc778\ub9cc \uc778\uac00\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \uc774 \ud68c\uacc4\ubc95\uc778\ub4e4\uc740 \uac10\uc0ac\uc778 \uc218\uc640 \uae08\uc735\uc5c5\uacc4 \uc2e4\ubb34 \uacbd\ud5d8\uc5d0 \uad00\ud55c \uc5c4\uaca9\ud55c \uae30\uc900\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_to_chuc_tin_dung_co_bat_buoc_doi_voi_tat_ca_cac_Quy_tin_dung_nhan_dan_khong\"><\/span>\uad6d\ubbfc\uc2e0\uc6a9\uae30\uae08\uc740 \ubaa8\ub450 \uc2e0\uc6a9\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \uc758\ubb34\uc801\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\ud604\uc7ac \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc740 \ubaa8\ub4e0 \uc2e0\uc6a9 \ud380\ub4dc\uc5d0 \uac10\uc0ac\ub97c \uad8c\uc7a5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\uc0b0 \uaddc\ubaa8\uac00 \ud06c\uac70\ub098 \ud2b9\ubcc4 \uac10\ub3c5 \ub300\uc0c1\uc778 \ud380\ub4dc\uc758 \uacbd\uc6b0, \uc2e0\uc6a9 \uae30\uad00 \uac10\uc0ac\ub294 \uc758\ubb34 \uc0ac\ud56d\uc785\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\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc l\u00e0 khi n\u00e0o?\",\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, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, TCTD c\u00f3 th\u1ec3 xin gia h\u1ea1n 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Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 39\/2011\/TT-NHNN v\u00e0 m\u1edbi nh\u1ea5t l\u00e0 Th\u00f4ng t\u01b0 51\/2024\/TT-NHNN, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4422,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4420","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\/4420","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=4420"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4420\/revisions"}],"predecessor-version":[{"id":4426,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4420\/revisions\/4426"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4422"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}