{"id":4428,"date":"2026-01-01T21:42:06","date_gmt":"2026-01-02T04:42:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4428"},"modified":"2026-01-01T21:42:25","modified_gmt":"2026-01-02T04:42:25","slug":"kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/","title":{"rendered":"\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac: \uaddc\uc815, \ubc94\uc704 \ubc0f \uc774\uc810"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc7ac\ubb34 \uc815\ubcf4 \uacf5\uac1c \uc804\uc5d0 \ud22c\uba85\uc131\uacfc \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ud575\uc2ec \ud65c\ub3d9\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95 2019<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/a><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5\uc740 \ud22c\uc790\uc790\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5c4\uaca9\ud55c \uac10\uc0ac \uae30\uc900\uc740 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc758 \uc5ed\ub7c9\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ucc99\ub3c4\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uc2ec\uac01\ud55c \uc7ac\ubb34 \ubd80\uc815\ud589\uc704\ub294 \uc8fc\uc8fc \uc2e0\ub8b0 \ubd95\uad34\ub85c \uc774\uc5b4\uc838 \uc790\ubcf8 \uc2dc\uc7a5\uc744 \uad50\ub780\uc2dc\ud0a4\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \uc99d\uad8c\uac70\ub798\uc704\uc6d0\ud68c(BTC) \ud68c\ub78c 155\/2015\/TT-BTC \uc900\uc218\uac00 \uad6d\ub0b4 \uae30\uc5c5\uc758 \uc704\uc0c1 \uac15\ud654\uc5d0 \uae30\uc5ec\ud574 \uc654\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uc7a5\ub824 \ub300\uc0c1 \uae30\uc5c5, \uad00\ub828 \uc808\ucc28, \uadf8\ub9ac\uace0 \uc99d\uad8c \uc2dc\uc7a5 \ubc1c\uc804\uc5d0 \uc788\uc5b4 \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc5ed\ud560\uc5d0 \ub300\ud574 \uc790\uc138\ud788 \ubd84\uc11d\ud569\ub2c8\ub2e4. \uc544\ub798\uc758 \uc911\uc694\ud55c \uc815\ubcf4\ub97c \ub193\uce58\uc9c0 \ub9c8\uc138\uc694.<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Tam_quan_trong_cua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Doi_tuong_duoc_khuyen_khich_va_bat_buoc_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\uc0c1\uc7a5 \uae30\uc5c5\uacfc \uc99d\uad8c \ud68c\uc0ac\ub294 \uac10\uc0ac\ub97c \ubc1b\ub3c4\ub85d \uad8c\uc7a5\ub418\uba70, \ub610\ud55c \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_loai_hinh_doanh_nghiep_tieu_bieu\" >\uc77c\ubc18\uc801\uc778 \uc0ac\uc5c5 \uc720\ud615<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#To_chuc_phat_hanh_trai_phieu_ra_cong_chung\" >\uc77c\ubc18 \ub300\uc911\uc5d0\uac8c \ucc44\uad8c\uc744 \ubc1c\ud589\ud558\ub294 \uae30\uad00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_linh_vuc_duoc_khuyen_khich_phat_trien_va_muc_tieu_minh_bach\" >\uac1c\ubc1c \uc7a5\ub824 \ubd84\uc57c \ubc0f \ud22c\uba85\uc131 \ubaa9\ud45c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Niem_yet_va_dang_ky_giao_dich\" >\uc0c1\uc7a5 \ubc0f \uac70\ub798 \ub4f1\ub85d<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cong_bo_thong_tin_va_dao_duc_nghe_nghiep\" >\uc815\ubcf4 \uacf5\uac1c \ubc0f \uc804\ubb38\uac00 \uc724\ub9ac<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Quy_dinh_phap_luat_ve_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uaddc\uc815.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Trach_nhiem_cua_don_vi_duoc_kiem_toan\" >\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc758 \ucc45\uc784<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Danh_muc_cac_van_ban_phap_luat_lien_quan\" >\uad00\ub828 \ubc95\ub960 \ubb38\uc11c \ubaa9\ub85d<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Co_che_giam_sat_va_trach_nhiem_phap_ly_trong_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0 \uc788\uc5b4\uc11c\uc758 \uac10\ub3c5 \uba54\ucee4\ub2c8\uc998\uacfc \ubc95\uc801 \ucc45\uc784.<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Xu_ly_vi_pham_trong_linh_vuc_chung_khoan\" >\uc99d\uad8c \ubd80\ubb38 \uc704\ubc18 \ucc98\ub9ac<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Giai_phap_nang_cao_chat_luong_bao_cao_thong_qua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\ub97c \ud1b5\ud574 \ubcf4\uace0 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \uc194\ub8e8\uc158.<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_dai_chung\" >\uc0c1\uc7a5\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\" >\ube44\uc0c1\uc7a5 \uae30\uc5c5\ub3c4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Thoi_han_cong_bo_bao_cao_kiem_toan_la_bao_lau\" >\uac10\uc0ac \ubcf4\uace0\uc11c \ubc1c\ud45c \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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Chi_phi_kiem_toan_phu_thuoc_vao_yeu_to_nao\" >\uac10\uc0ac \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uc694\uc778\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Y_kien_kiem_toan_ngoai_tru_anh_huong_the_nao_den_co_phieu\" >\ud55c\uc815 \uc758\uacac\uc740 \uc8fc\uac00\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce60\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc790\ubcf8 \uc2dc\uc7a5\uc758 \ud488\uc9c8 \uad00\ub9ac \uc7a5\uce58 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc5c4\uaca9\ud55c \uac10\uc0ac\ub97c \uac70\uce58\uba74 \uc7ac\ubb34 \uac74\uc804\uc131\uacfc \uae30\uc5c5 \uc724\ub9ac\ub97c \uac04\uc811\uc801\uc73c\ub85c \ub300\uc911\uc5d0\uac8c \uc785\uc99d\ud558\ub294 \uc148\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4433\" aria-describedby=\"caption-attachment-4433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4433\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4433\" class=\"wp-caption-text\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc740\ud589\ubd80\ud130 \ud22c\uc790\uc790\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \ud604\uae08 \ud750\ub984\uc5d0 \ub300\ud55c \uac1d\uad00\uc801\uc778 \uc2dc\uac01\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uaddc\uc81c\uac00 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\uace0 \ud22c\uba85\uc131 \uc694\uad6c\uac00 \ucee4\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc218\uce58\ub97c \uac80\ud1a0\ud558\ub294 \uac83 \uc774\uc0c1\uc758 \uc758\ubbf8\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \uc774\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uace0, \ub354\uc6b1 \uc5c4\uaca9\ud55c \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc73c\ub85c \ub098\uc544\uac00\uae30 \uc704\ud55c \uacfc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd \uc2dc\uc7a5\uc740 \uc815\ubcf4\uc5d0 \uae30\ubc18\ud558\uc5ec \uc6c0\uc9c1\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc0c1\uc7a5 \uae30\uc5c5\uacfc \uc99d\uad8c \ubd80\ubb38\uc5d0 \ub300\ud55c \ud68c\uacc4 \uac10\uc0ac\ub294 \uae08\uc735 \uc0ac\uae30\ub098 \ubd80\uc2e4 \ucc44\uad8c \uc740\ud3d0\ub97c \ubc29\uc9c0\ud558\uace0 \uac74\uc804\ud55c \ud22c\uc790 \ud658\uacbd\uc744 \uc870\uc131\ud558\ub294 &quot;\ubcf4\ud638 \uc7a5\ubcbd&quot;\uc73c\ub85c \uc5ec\uaca8\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_khuyen_khich_va_bat_buoc_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\uc0c1\uc7a5 \uae30\uc5c5\uacfc \uc99d\uad8c \ud68c\uc0ac\ub294 \uac10\uc0ac\ub97c \ubc1b\ub3c4\ub85d \uad8c\uc7a5\ub418\uba70, \ub610\ud55c \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\ub294 \uc0c1\uc7a5\uae30\uc5c5, \uc99d\uad8c\ud68c\uc0ac, \ud22c\uc790\ud380\ub4dc, \uacf5\ubaa8\ucc44\uad8c \ubc1c\ud589\uae30\uad00 \ub4f1 \uc790\ubcf8\uc2dc\uc7a5\uc5d0 \uc0c1\ub2f9\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc740 \ubc95\uaddc\uc5d0 \ub530\ub77c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-2\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \ud22c\uba85\uc131 \ud655\ubcf4, \uae30\uc900 \uc900\uc218 \ubc0f \ud22c\uc790\uc790 \ubcf4\ud638\ub97c \uc704\ud574 \ucc44\uad8c \ubc1c\ud589\uc790\ub294 \uac10\uc0ac\ub97c \ud544\uc218 \uc694\uac74\uc73c\ub85c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\ub294 \ub610\ud55c \ucc44\uad8c \ubc1c\ud589\uc790\uc758 \uc0c1\ud658 \ub2a5\ub825, \ub2f4\ubcf4\uc758 \uc801\ubc95\uc131 \ubc0f \ubc1c\ud589 \uc790\ubcf8\uc758 \uc0ac\uc6a9 \ubaa9\uc801\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4430\" aria-describedby=\"caption-attachment-4430\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4430\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch v\u00e0 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4430\" class=\"wp-caption-text\">\uc0c1\uc7a5 \uae30\uc5c5\uacfc \uc99d\uad8c \ud68c\uc0ac\ub294 \uac10\uc0ac\ub97c \ubc1b\ub3c4\ub85d \uad8c\uc7a5\ub418\uba70, \ub610\ud55c \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_doanh_nghiep_tieu_bieu\"><\/span><b>\uc77c\ubc18\uc801\uc778 \uc0ac\uc5c5 \uc720\ud615<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc0ac\ud68c\uc801 \uc790\ubcf8\uc5d0 \uc0c1\ub2f9\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc8fc\uccb4\uc5d0 \ucd08\uc810\uc744 \ub9de\ucda5\ub2c8\ub2e4. \uc544\ub798\ub294 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc8fc\uc694 \uc8fc\uccb4\uc758 \ubd84\ub958\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc77c\ubc18\uc801\uc778 \uc0ac\uc5c5 \uc720\ud615 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\ubb3c\uccb4<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uae30\ubcf8 \uc870\uac74<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uac10\uc0ac\uc5d0\uc11c\uc758 \uc5ed\ud560<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uacf5\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc790\ubcf8\uae08 300\uc5b5 VND \uc774\uc0c1, \uc8fc\uc8fc 100\uba85 \uc774\uc0c1.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubc0f 6\uac1c\uc6d4 \uac80\ud1a0\ub294 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ubaa9\ub85d \uc870\uc9c1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">HOSE\/HNX\uc758 \uc0c1\uc7a5 \uc694\uac74\uc744 \ucda9\uc871\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0 \uae30\uc900\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc99d\uad8c \ud68c\uc0ac<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\uc5c5 \uc601\uc5c5 \ud5c8\uac00\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uc548\uc804\uc131 \uac10\uc0ac \ubc0f \uc6b4\uc601 \ubcf4\uace0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ud22c\uc790\uc790\ub85c\ubd80\ud130 \uc870\ub2ec\ud55c \uc790\ubcf8\uc744 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ud3ec\ud2b8\ud3f4\ub9ac\uc624\uc640 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub97c \uacf5\uac1c\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_phat_hanh_trai_phieu_ra_cong_chung\"><\/span><b>\uc77c\ubc18 \ub300\uc911\uc5d0\uac8c \ucc44\uad8c\uc744 \ubc1c\ud589\ud558\ub294 \uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uae30\uad00\uc758 \uacbd\uc6b0, \uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\ub294 \ucc44\uad8c \ubc1c\ud589 \uc2b9\uc778\uc744 \uc704\ud55c \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4. \ucc44\uad8c \ud22c\uc790\uc790\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc14\ud0d5\uc73c\ub85c \uc6d0\ub9ac\uae08 \uc0c1\ud658 \ub2a5\ub825\uc5d0 \ub300\ud55c \ud655\uc2e0\uc744 \uc5bb\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ud68c\uc0ac\uc758 \uac10\uc0ac \uc808\ucc28\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2f4\ubcf4 \uc790\uc0b0\uc758 \uc801\ubc95\uc131 \uac80\ud1a0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ub610\ud55c \uac10\uc0ac\uc778\uc740 \ubc1c\ud589\uc744 \ud1b5\ud574 \uc870\ub2ec\ub41c \uc790\uae08\uc758 \uc0ac\uc6a9 \ubaa9\uc801\uc744 \uac80\ud1a0\ud558\uc5ec \uc57d\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_duoc_khuyen_khich_phat_trien_va_muc_tieu_minh_bach\"><\/span><b>\uac1c\ubc1c \uc7a5\ub824 \ubd84\uc57c \ubc0f \ud22c\uba85\uc131 \ubaa9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5\uae30\uc5c5 \uac10\uc0ac \ubd84\uc57c\uc640 \uc99d\uad8c \ubd80\ubb38\uc740 \ubaa8\ub4e0 \uae30\uc5c5\uc774 \ud22c\uba85\uc131\uacfc \ucc45\uc784\uc131\uc744 \uc785\uc99d\ud55c\ub2e4\uba74 \uc790\ubcf8\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\ub294 \uacf5\uc815\ud55c \uae08\uc735 \uc0dd\ud0dc\uacc4\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \uac10\uc0ac \ubc0f \uc99d\uad8c \ud68c\uc0ac\ub97c \ud1b5\ud55c \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uac1c\uc120\uc740 \uae30\uc5c5\uc774 \ub300\uaddc\ubaa8 \ud574\uc678 \ud22c\uc790 \uc790\uae08\uc744 \uc720\uce58\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uad00\ub4e4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\uc6b0 \ub192\uc740 \uc218\uc900\uc758 \uc704\ud5d8 \uad00\ub9ac \uae30\uc900\uacfc \ud760\uc7a1\uc744 \ub370 \uc5c6\ub294 \uc7ac\ubb34 \ubcf4\uace0\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Niem_yet_va_dang_ky_giao_dich\"><\/span><b>\uc0c1\uc7a5 \ubc0f \uac70\ub798 \ub4f1\ub85d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud638\ub180\ub8f0\ub8e8 \uc99d\uad8c\uac70\ub798\uc18c(HOSE), \ud558\uc640\uc774 \uc99d\uad8c\uac70\ub798\uc18c(HNX), \ub610\ub294 \uc720\ub2c8\ubc84\uc2dc\ud2f0 \uc624\ube0c \uba5c\ubc84\ub978 \uc99d\uad8c\uac70\ub798\uc18c(UPCoM)\uc5d0 \uc0c1\uc7a5\ud558\ub824\ub294 \uae30\uc5c5\uc740 \uc5c4\uaca9\ud55c \uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uc2ec\uc0ac \uc808\ucc28\ub97c \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubd80\uc2e4 \uae30\uc5c5\uc744 \uac78\ub7ec\ub0b4\uace0 \uc2dc\uc7a5 \uc804\ubc18\uc758 \uac74\uc804\uc131\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uaddc\uc81c \ub2f9\uad6d\uc5d0 \ucd5c\uc18c 2\ub144 \uc774\uc0c1\uc758 \uacfc\uac70 \uc218\uc775 \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub97c \ubc14\ud0d5\uc73c\ub85c \uc2dc\uc7a5 \uaddc\uc81c \ub2f9\uad6d\uc740 \uc0c1\uc7a5\uc744 \uc2e0\uccad\ud558\ub294 \uae30\uc5c5\uc758 \uc2e4\uc81c \uc5ed\ub7c9\uc744 \ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_bo_thong_tin_va_dao_duc_nghe_nghiep\"><\/span><b>\uc815\ubcf4 \uacf5\uac1c \ubc0f \uc804\ubb38\uac00 \uc724\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc8fc\uc694 \uc8fc\uc8fc\uc640 \ub0b4\ubd80\uc790\ub294 \uac70\ub798 \uc2dc \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uac10\uc0ac \uc2dc\uc2a4\ud15c\uacfc \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\ub3c5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uc18c\uc720\uad8c \uacf5\uac1c\ub294 \uc2dc\uc7a5\uc5d0 \ud574\ub97c \ub07c\uce60 \uc218 \uc788\ub294 \uac00\uaca9 \uc870\uc791\uc774\ub098 \ub0b4\ubd80\uc790 \uac70\ub798\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac \ud22c\uba85\uc131\uc740 \uae30\uc5c5\uc758 \uc2e4\uc81c \uc7ac\ubb34 \uc0c1\ud669\uc744 \ub3c5\ub9bd\uc801\uc73c\ub85c \ud3c9\uac00\ud560 \ub3c4\uad6c\uc640 \uc804\ubb38 \uc9c0\uc2dd\uc774 \ubd80\uc871\ud55c \uc18c\uc561 \ud22c\uc790\uc790\ub97c \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_ve_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960 \uccb4\uacc4\ub294 \uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0 \uad00\ub828\ub41c \ub2f9\uc0ac\uc790\uc758 \ucc45\uc784\uc744 \uba85\ud655\ud558\uac8c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2019\ub144 \uc99d\uad8c\ubc95 \uc81c20\uc870\ub294 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uac00 \uacf5\uc778\ub41c \uae30\uad00\uc5d0 \uc758\ud574 \uac10\uc0ac\ub418\uc5b4\uc57c \ud55c\ub2e4\uace0 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4432\" aria-describedby=\"caption-attachment-4432\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4432\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4432\" class=\"wp-caption-text\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uaddc\uc815.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c(SSC)\ub294 \uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0\uc11c \uc624\ub958\ub97c \ubc1c\uacac\ud560 \uacbd\uc6b0 \uac10\uc0ac\uc778\uc758 \uba74\ud5c8\ub97c \uc815\uc9c0\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac\uc778\uc758 \uc9c1\uc5c5\uc801 \ucc45\uc784\uac10\uc744 \uac15\ud654\ud558\uace0 \uc5b5\uc81c \ud6a8\uacfc\ub97c \ub192\uc774\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_don_vi_duoc_kiem_toan\"><\/span><b>\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc758 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac \uc2dc, \uae30\uc5c5\uc740 \uc644\uc804\ud55c \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uace0 \uc2dc\uc758\uc801\uc808\ud55c \uc124\uba85\uc744 \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\ub97c \ubc29\ud574\ud558\uac70\ub098 \ud5c8\uc704 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\ub294 \ud589\uc704\ub294 \uc704\ubc18 \uc815\ub3c4\uc5d0 \ub530\ub77c \ud589\uc815\uc801 \ub610\ub294 \ud615\uc0ac\uc801 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_cac_van_ban_phap_luat_lien_quan\"><\/span><b>\uad00\ub828 \ubc95\ub960 \ubb38\uc11c \ubaa9\ub85d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc99d\uad8c\ubc95 \uc81c54\/2019\/QH14\ud638.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 155\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\"> \uc99d\uad8c\ubc95 \uc2dc\ud589\uc744 \uc704\ud55c \uc0c1\uc138 \uc9c0\uce68.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 96\/2020\/TT-BTC<\/b><span style=\"font-weight: 400;\"> \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uc815\ubcf4 \uacf5\uac1c\uc5d0 \uad00\ud55c \uc9c0\uce68.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_giam_sat_va_trach_nhiem_phap_ly_trong_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0 \uc788\uc5b4\uc11c\uc758 \uac10\ub3c5 \uba54\ucee4\ub2c8\uc998\uacfc \ubc95\uc801 \ucc45\uc784.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uae30\uc5c5\uacfc \uac10\uc0ac\ubc95\uc778 \uac04\uc758 \uad00\uacc4\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc7ac\uc815\ubd80, \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(VACPA), \uadf8\ub9ac\uace0 \uc99d\uad8c \uaddc\uc81c \ub2f9\uad6d\uc758 \ub2e4\uce35\uc801\uc778 \uac10\ub3c5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4429\" aria-describedby=\"caption-attachment-4429\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4429\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"C\u01a1 ch\u1ebf gi\u00e1m s\u00e1t v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd trong ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4429\" class=\"wp-caption-text\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\uc5d0 \uc788\uc5b4\uc11c\uc758 \uac10\ub3c5 \uba54\ucee4\ub2c8\uc998\uacfc \ubc95\uc801 \ucc45\uc784.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uc2e0\uccad\uc11c\uac00 \uc81c\ucd9c\ub420 \ub54c, \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uac10\uc0ac \uc815\ud655\uc131\uacfc \ud574\ub2f9 \uc99d\uad8c \uc5c5\uc885\uc774 \uac00\uc7a5 \uba74\ubc00\ud788 \uac80\ud1a0\ub418\ub294 \uc694\uc18c\uc785\ub2c8\ub2e4. \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\uc815\ud558\ub294 \uac83\uc740 \uc2e0\uccad\uc11c \uc2b9\uc778\uc744 \uc2e0\uc18d\ud558\uac8c \ubc1b\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_vi_pham_trong_linh_vuc_chung_khoan\"><\/span><b>\uc99d\uad8c \ubd80\ubb38 \uc704\ubc18 \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ud55c\uc815 \uc758\uacac\uc774 \ud3ec\ud568\ub420 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc740 \uacbd\uace0 \ubaa9\ub85d\uc5d0 \uc624\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc8fc\uc2dd \uc2dc\uc7a5\uc758 \uae30\uac15\uacfc \uc2e0\ub8b0\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud55c \uac15\ub825\ud55c \uc870\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c\uc5c5\uacc4\uc758 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uc2e4\uc218\ub294 \ubaa8\ub4e0 \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \uc5f0\uc1c4\uc801\uc778 \uc190\uc2e4\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacac\uace0\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc774 \ubaa8\ub4e0 \uc0c1\uc7a5\uae30\uc5c5\uc5d0 \uc788\uc5b4 \ucd5c\uc801\uc758 \ud574\uacb0\ucc45\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_chat_luong_bao_cao_thong_qua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\ub97c \ud1b5\ud574 \ubcf4\uace0 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \uc194\ub8e8\uc158.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c\uc5c5\uacc4\uc758 \uac10\uc0ac \ud6a8\uc728\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574\uc11c\ub294 \uae30\uc5c5\uc774 \uccb4\uacc4\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \ucd5c\uc2e0 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \ud65c\uc6a9\uacfc \uc804\ubb38 \uc778\ub825\uc758 \ud655\ubcf4\ub294 \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uacf5\uc2dd \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac \uc804\uc5d0 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac\uc778\uc774 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ub300\ud574 \ubb34\uc870\uac74\uc801\uc778 \uc758\uacac\uc744 \uc81c\uc2dc\ud560 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uc774\uc0ac\ud68c\ub294 \uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac \uacfc\uc815\uc774 \uac1d\uad00\uc801\uc73c\ub85c \uc218\ud589\ub418\ub3c4\ub85d \uac10\ub3c5\ud558\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774\uc0ac\ud68c\ub294 \uacbd\uc601\uc9c4\uc774 \uac10\uc0ac\uc778\uc758 \ub3c5\ub9bd\uc801\uc778 \uc5c5\ubb34\uc5d0 \uac04\uc12d\ud558\uc9c0 \uc54a\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac \ud488\uc9c8\uc740 \uae30\uc874 \uc8fc\uc8fc\ub4e4\uc758 \uc2e0\ub8b0\ub3c4\uc640 \uc9c1\uc811\uc801\uc778 \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. &#039;\uae68\ub057\ud55c&#039; \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \uc2e0\uc8fc \ubc1c\ud589\uc744 \ud1b5\ud574 \uc548\uc815\uc801\uc73c\ub85c \uc790\ubcf8\uc744 \uc870\ub2ec\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc8fc\ub294 \uc77c\uc885\uc758 \uc5ec\uad8c\uacfc \uac19\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;\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ud604\ub300 \uc2dc\uc7a5 \uacbd\uc81c \ubc1c\uc804\uc5d0 \ud544\uc218\uc801\uc778 \uae30\ubc18\uc785\ub2c8\ub2e4. \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uc744 \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc9c0\uc18d\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \ud22c\uba85\ud55c \uac10\uc0ac \uc808\ucc28\ub294 \uc870\uc9c1\uc758 \ubb34\ud55c\ud55c \uc131\uc7a5\uc744 \uac00\ub2a5\ud558\uac8c \ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">~ \uc548\uc5d0 <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">MAN\uc740 \uc0c1\uc7a5 \uae30\uc5c5\uc744 \uc704\ud55c \uc885\ud569\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac \ubc0f \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. MAN\uc740 \uc804\ubb38 \uc778\ub825\uc73c\ub85c \uad6c\uc131\ub41c \uc804\ub2f4\ud300\uc744 \ud1b5\ud574 \uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \ud68c\uacc4 \uac10\uc0ac\uc5d0\uc11c \ubcf4\uace0 \ud45c\uc900\ud654 \ubc0f \uc644\ubcbd\ud55c \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \uc804\ub150\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN\uacfc \ud568\uaed8 \uc7ac\ubb34 \uc218\uce58\ub97c \ud22c\uc790\uc790\uc640 \uc8fc\uc8fc\uc5d0\uac8c \ud655\uc2e0\uc744 \uc8fc\ub294 \uacac\uace0\ud55c \uae30\ubc18\uc73c\ub85c \uc804\ud658\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_cong_ty_dai_chung\"><\/span><b>\uc0c1\uc7a5\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=\"Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\"><\/span>\ube44\uc0c1\uc7a5 \uae30\uc5c5\ub3c4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uaddc\uc815\uc5d0 \ub530\ub77c \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uacf5\uac1c \uae30\uc5c5\uc740 \uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c\ub97c \ubc1c\ud45c\ud558\uae30 \uc804\uc5d0 \uc0c1\uc7a5\uae30\uc5c5 \uac10\uc0ac \ubc0f \uc99d\uad8c \ubd80\ubb38 \uac10\uc0ac\ub97c \ubc1b\uc544\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=\"Thoi_han_cong_bo_bao_cao_kiem_toan_la_bao_lau\"><\/span>\uac10\uc0ac \ubcf4\uace0\uc11c \ubc1c\ud45c \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\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ud68c\uc0ac\uc758 \uc5f0\uac04 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4\uc5d0 \uacf5\uac1c\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ubc18\uae30\ubcc4 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uacbd\uc6b0 \uc77c\ubc18\uc801\uc73c\ub85c 45\uc77c\uc774\ub77c\ub294 \ub354 \uc9e7\uc740 \uae30\ud55c\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_phu_thuoc_vao_yeu_to_nao\"><\/span>\uac10\uc0ac \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uc694\uc778\uc740 \ubb34\uc5c7\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\ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc790\uc0b0 \uaddc\ubaa8, \uc9c0\uc810 \uc218, \uc0ac\uc5c5\uc758 \ubcf5\uc7a1\uc131\uc744 \uae30\uc900\uc73c\ub85c \ucc45\uc815\ub429\ub2c8\ub2e4. \uc0c1\uc7a5 \uae30\uc5c5\uc744 \uac10\uc0ac\ud558\ub294 \ud68c\uc0ac\uc758 \uba85\uc131\uacfc \uc99d\uad8c \uc5c5\uacc4\uc758 \uc785\uc9c0 \ub610\ud55c \uc218\uc218\ub8cc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\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=\"Y_kien_kiem_toan_ngoai_tru_anh_huong_the_nao_den_co_phieu\"><\/span>\ud55c\uc815 \uc758\uacac\uc740 \uc8fc\uac00\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce60\uae4c\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uc99d\uad8c \ubd80\ubb38\uc758 \uac10\uc0ac\uc5d0\uc11c \ud55c\uc815 \uc758\uacac\uc740 \ubd80\uc815\uc801\uc778 \uc2e0\ud638\uc785\ub2c8\ub2e4. \uc774\ub294 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \uc6b0\ub824\ub97c \ubd88\ub7ec\uc77c\uc73c\ud0a4\uace0, \uc885\uc885 \ub9e4\ub3c4 \uc555\ub825\uc73c\ub85c \uc774\uc5b4\uc838 \uc8fc\uac00 \ud558\ub77d\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng? 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B\u00e1o c\u00e1o so\u00e1t x\u00e9t b\u00e1n ni\u00ean th\u01b0\u1eddng c\u00f3 th\u1eddi h\u1ea1n ng\u1eafn h\u01a1n l\u00e0 45 ng\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed th\u01b0\u1eddng d\u1ef1a tr\u00ean quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5. Uy t\u00edn c\u1ee7a h\u00e3ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n c\u0169ng quy\u1ebft \u0111\u1ecbnh m\u1ee9c gi\u00e1 ph\u00ed.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn c\u1ed5 phi\u1ebfu? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb trong ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n l\u00e0 t\u00edn hi\u1ec7u ti\u00eau c\u1ef1c. N\u00f3 khi\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 lo ng\u1ea1i v\u1ec1 t\u00ednh minh b\u1ea1ch, th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn \u00e1p l\u1ef1c b\u00e1n th\u00e1o khi\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu s\u1ee5t gi\u1ea3m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng then ch\u1ed1t nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 trung th\u1ef1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1. Theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019 v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4428","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\/4428","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=4428"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4428\/revisions"}],"predecessor-version":[{"id":4435,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4428\/revisions\/4435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}