{"id":4437,"date":"2026-01-02T00:26:18","date_gmt":"2026-01-02T07:26:18","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4437"},"modified":"2026-03-17T00:44:35","modified_gmt":"2026-03-17T07:44:35","slug":"kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/","title":{"rendered":"\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \uc801\ubc95\uc131, \uadf8\ub9ac\uace0 \uacf5\uacf5 \uc790\uc6d0 \ud65c\uc6a9\uc758 \ud6a8\uc728\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud55c \uc758\ubb34\uc801\uc778 \ud65c\ub3d9\uc785\ub2c8\ub2e4. \uc774\ub294 \uacbd\uc81c \uad6c\uc870\uc870\uc815\uc744 \uac00\uc18d\ud654\ud558\ub824\ub294 \uc815\ubd80 \ub178\ub825\uc758 \uc77c\ud658\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/nghi-quyet-12nqtw-ve-tiep-tuc-co-cau-lai-doi-moi-va-nang-cao-hieu-qua-doanh-nghiep-nha-nuoc-da-dua--232086.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud574\uc0c1\ub3c4 12-NQ\/TW<\/span><\/a><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae30\uc5c5\uacfc \ub300\uae30\uc5c5\uc758 \uc790\ubcf8 \ud750\ub984\uc744 \uba74\ubc00\ud788 \uac10\uc2dc\ud558\ub294 \uac83\uc774 \ucd5c\uc6b0\uc120 \uacfc\uc81c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \uc7ac\uc815\uc801 \ubd80\uc815\ud589\uc704\ub97c \uc801\ubc1c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc5d0\uc11c \uad6d\uac00 \uc790\ubcf8\uc744 \ub300\ud45c\ud558\ub294 \uc0ac\ub78c\ub4e4\uc758 \uacbd\uc601 \ub2a5\ub825\uc744 \uac00\ub2a0\ud558\ub294 \ucc99\ub3c4 \uc5ed\ud560\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00\uac10\uc0ac\uc6d0 \uc790\ub8cc\uc5d0 \ub530\ub974\uba74, \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ud1b5\ud574 \ub9e4\ub144 \uc218\uc870 \ub3d9 \uaddc\ubaa8\uc758 \ubd80\uc815\ud589\uc704\uac00 \uc801\ubc1c\ub418\uace0 \uc2dc\uc815 \uad8c\uace0\uc548\uc774 \uc81c\uc2dc\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac \ubd80\ubb38\uc774 \uad6d\uac00 \uae08\uc735 \uc2dc\uc2a4\ud15c\uc5d0\uc11c &#039;\uc218\ubb38\uc7a5&#039; \uc5ed\ud560\uc744 \uc218\ud589\ud558\uace0 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \ub530\ub77c\uc11c \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\ub144 \uad6d\uac00\uac10\uc0ac\ubc95<\/span><\/a><span style=\"font-weight: 400;\"> (2019\ub144 \uac1c\uc815) \ubc0f \uae30\uc5c5\uc758 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5\uc5d0 \ud22c\uc790\ub41c \uad6d\uac00 \uc790\ubcf8 \uad00\ub9ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c69\/2014\/QH13\ud638\ub294 \ubaa8\ub4e0 \uad00\ub9ac\uc790\uc5d0\uac8c \uc2dc\uae09\ud788 \uc694\uad6c\ub418\ub294 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\" >\uad6d\uac00\uac10\uc0ac\ubc95\uacfc \uac10\uc0ac\uae30\uad00\uc758 \uc5ed\ud560<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\" >\ubc95\ub960 \uc81c69\/2014\/QH13\ud638 \ubc0f \uadf8 \uc2dc\ud589\ub839<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\uac10\uc0ac \ub300\uc0c1\uc740 \uad6d\uc601\uae30\uc5c5\uacfc \uad6d\uc720\uc790\ubcf8\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8 \uac10\uc0ac\uc758 \ud575\uc2ec \ub0b4\uc6a9.<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\" >\uc7ac\ubb34\uc81c\ud45c\ub97c \uac10\uc0ac\ud558\uace0 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud569\ub2c8\ub2e4.<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_viec_bao_toan_va_phat_trien_von_nha_nuoc\" >\uad6d\uac00 \uc790\ubcf8\uc758 \ubcf4\uc874 \ubc0f \uac1c\ubc1c\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_tinh_tuan_thu_phap_luat_ve_thue_va_ngan_sach\" >\uc138\ubc95 \ubc0f \uc608\uc0b0\ubc95 \uc900\uc218 \uac10\uc0ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_hieu_qua_hoat_dong_Performance_Audit\" >\uc131\uacfc \uac10\uc0ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uc808\ucc28.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan\" >\uac10\uc0ac \uc900\ube44 \ubc0f \uacc4\ud68d \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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_thuc_hien_kiem_toan_tai_don_vi\" >\uae30\uc5c5 \uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_lap_bao_cao_va_cong_bo_ket_qua\" >\ubcf4\uace0 \ubc0f \uacb0\uacfc \ubc1c\ud45c \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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Nhung_sai_pham_thuong_gap_phat_hien_qua_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\uad6d\uc601\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \ubd80\uc815\ud589\uc704.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ubc29\uc548.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Ung_dung_cong_nghe_thong_tin_va_Big_Data\" >\uc815\ubcf4\uae30\uc220 \ubc0f \ube45\ub370\uc774\ud130\uc758 \uc751\uc6a9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\" >\uac10\uc0ac\uc778\uc758 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \uac15\ud654\ud569\ub2c8\ub2e4.<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Hoan_thien_he_thong_chuan_muc_va_quy_trinh\" >\ud45c\uc900 \ubc0f \uc808\ucc28 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uc2ed\uc2dc\uc624.<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Doanh_nghiep_co_von_nha_nuoc_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\" >50% \uc870\ud56d\uc5d0 \ub530\ub77c \uc790\ubcf8\uae08\uc774 \uc124\uc815\ub41c \uad6d\uc720\uae30\uc5c5\uc740 \uad6d\uac00 \uac10\uc0ac\uc6d0\uc758 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\" >\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c \ub3c5\ub9bd\uac10\uc0ac\uc640 \uad6d\uac00\uac10\uc0ac\uc758 \ucc28\uc774\uc810\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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\" >\uac10\uc0ac\ub97c \ud1b5\ud574 \ubc1c\uacac\ub41c \uc7ac\uc815 \ubd80\uc815\ud589\uc704\ub294 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub420\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc220\uc801\uc778 \uc138\ubd80 \uc0ac\ud56d\uc744 \uc0b4\ud3b4\ubcf4\uae30 \uc804\uc5d0, \uc774 \uc2dc\uc2a4\ud15c\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ubc95\uc801 \uccb4\uacc4\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uac80\uc0ac\uc5d0 \uc120\uc81c\uc801\uc73c\ub85c \ub300\ube44\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4438\" aria-describedby=\"caption-attachment-4438\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4438\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4438\" class=\"wp-caption-text\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\"><\/span><b>\uad6d\uac00\uac10\uc0ac\ubc95\uacfc \uac10\uc0ac\uae30\uad00\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \ud65c\ub3d9\uc740 \uc8fc\ub85c \ud604\ud589 \uad6d\uac00\uac10\uc0ac\ubc95\uc5d0 \ub530\ub77c \uaddc\uc815\ub429\ub2c8\ub2e4. \uad6d\uac00\uac10\uc0ac\uc6d0\uc740 \uacf5\uacf5\uc7ac\uc815 \ubc0f \uacf5\uacf5\uc790\uc0b0\uc744 \uad00\ub9ac\ud558\uace0 \uc0ac\uc6a9\ud558\ub294 \ubaa8\ub4e0 \uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uad6d\uac00\uac00 \ubcf4\uc720\ud55c \uc790\ubcf8\uae08\uc774 50%\ub97c \ucd08\uacfc\ud558\ub294 \uae30\uc5c5\uc740 \ub9e4\ub144 \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uad6d\uac00 \ubcf4\uc720 \uc790\ubcf8\uae08\uc774 50% \ubbf8\ub9cc\uc778 \uae30\uc5c5\uc758 \uacbd\uc6b0\uc5d0\ub3c4, \uad6d\uac00 \uac10\uc0ac\uc6d0\uc740 \uc790\ubcf8 \uc548\uc804\uc131 \ud655\ubcf4\ub97c \uc704\ud574 \uc694\uccad\uc774 \uc788\uac70\ub098 \uc2b9\uc778\ub41c \uac10\uc0ac \uacc4\ud68d\uc5d0 \ub530\ub77c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\"><\/span><b>\ubc95\ub960 \uc81c69\/2014\/QH13\ud638 \ubc0f \uadf8 \uc2dc\ud589\ub839<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0 \ub300\ud55c \uad6d\uac00 \uc790\ubcf8\uc740 \uc5c4\uaca9\ud55c \uaddc\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4. \ubc95\ub839 91\/2015\/ND-CP \ubc0f \uadf8 \uac1c\uc815\uc548(\ubc95\ub839 32\/2018\/ND-CP, \ubc95\ub839 140\/2020\/ND-CP)\uc740 \uc790\ubcf8\uc758 \ud22c\uc790, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc5d0 \ub300\ud55c \uc138\ubd80 \uaddc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc790\ubcf8\uc744 \ubcf4\uc874\ud558\uace0 \ubc1c\uc804\uc2dc\ud0a4\uace0 \uc788\ub294\uc9c0 \ud3c9\uac00\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ub9e4\ucd9c, \uc774\uc775, \uc790\uae30\uc790\ubcf8\uc774\uc775\ub960(ROE)\uacfc \uac19\uc740 \uae30\uc900\uc740 \uac10\uc0ac\uc778\uc758 \uba74\ubc00\ud55c \uac80\ud1a0 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\uac10\uc0ac \ub300\uc0c1\uc740 \uad6d\uc601\uae30\uc5c5\uacfc \uad6d\uc720\uc790\ubcf8\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \ub300\uc0c1 \uadf8\ub8f9\uc744 \uc2dd\ubcc4\ud558\uba74 \uc704\ud5d8\uc744 \ubd84\ub958\ud558\uace0 \uc801\uc808\ud55c \uac10\uc0ac \uc808\ucc28\ub97c \uc218\ub9bd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc8fc\uc694 \ub300\uc0c1 \uadf8\ub8f9\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>\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \ub300\uc0c1 \uae30\uad00 \uc694\uc57d\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud0c0\uac9f \uadf8\ub8f9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uad6d\uac00\uc790\ubcf8\ube44\uc728<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \uac10\uc0ac \ubc29\ubc95<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5(SOE)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100% \ub4f1\ub85d \uc790\ubcf8\uae08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac, \uaddc\uc815 \uc900\uc218 \uac10\uc0ac \ubc0f \uc815\uae30\uc801\uc778 \uc6b4\uc601 \uac10\uc0ac.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\ubc30 \uc9c0\ubd84\uc744 \ubcf4\uc720\ud55c \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50% \uc774\uc0c1\uc758 \ub4f1\ub85d \uc790\ubcf8\uae08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uac10\uc0ac\uc6d0\uc740 \uc815\uae30\uc801\uc73c\ub85c \uc5f0\ub840 \uac10\uc0ac \ub610\ub294 \uc8fc\uc81c\ubcc4 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50% \ubbf8\ub9cc \ub4f1\ub85d \uc790\ubcf8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc720\uc790\uc0b0\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ubd80\uc815\ud589\uc704\uc758 \uc9d5\ud6c4\uac00 \ubcf4\uc774\uac70\ub098 \uacbd\uc601\uc9c4\uc758 \uc694\uad6c\uac00 \uc788\uc744 \ub54c \uc2e4\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uacf5 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00 \uc608\uc0b0 \uc790\uae08 \ud65c\uc6a9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ud68c\uacc4\ub97c \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8, \ud2b9\ud788 \uad6d\uc601 \uacbd\uc81c\uadf8\ub8f9 \ubc0f \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\uc6b0 \uc5c4\uaca9\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc740 \ub9c9\ub300\ud55c \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uacbd\uc81c\uc758 &quot;\uc5d4\uc9c4&quot;\uacfc \uac19\uc740 \uc874\uc7ac\uc774\ubbc0\ub85c, \uc0ac\uc18c\ud55c \uc624\ub958\ub77c\ub3c4 \uad6d\uac00 \uc608\uc0b0\uc5d0 \uc0c1\ub2f9\ud55c \uc190\uc2e4\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8 \uac10\uc0ac\uc758 \ud575\uc2ec \ub0b4\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uc804\ubb38\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud22c\uba85\uc131\uacfc \ud6a8\uc728\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub124 \uac00\uc9c0 \uc8fc\uc694 \uc694\uc18c\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4441\" aria-describedby=\"caption-attachment-4441\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4441\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"N\u1ed9i dung tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4441\" class=\"wp-caption-text\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8 \uac10\uc0ac\uc758 \ud575\uc2ec \ub0b4\uc6a9.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c\ub97c \uac10\uc0ac\ud558\uace0 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac00\uc7a5 \uadfc\ubcf8\uc801\uc774\uba74\uc11c\ub3c4 \uc911\uc694\ud55c \uce21\uba74\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc790\uc0b0\uacfc \ubd80\ucc44\uc5d0 \ub300\ud55c \uc874\uc7ac, \uad8c\ub9ac \ubc0f \uc758\ubb34\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \uad6d\uc601\uae30\uc5c5\uc758 \uacbd\uc6b0 \uc218\uc775\uacfc \ube44\uc6a9\uc758 \uc778\uc2dd\uc740 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS)\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c \ub300\uc190\ucda9\ub2f9\uae08(\uc7ac\uace0 \ud3c9\uac00\uc808\ud558, \ubd80\uc2e4\ucc44\uad8c, \uae08\uc735\ud22c\uc790)\uc740 \uc0c1\ud669\uc744 &quot;\ubbf8\ud654&quot;\ud558\uae30 \uc704\ud55c \ubd80\uc815\ud589\uc704\uc758 \uac00\uc7a5 \uc190\uc26c\uc6b4 \ud45c\uc801\uc774 \ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\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;\"> \ub610\ub294 \uc190\uc2e4\uc744 \uc740\ud3d0\ud558\ub294 \uac83.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_bao_toan_va_phat_trien_von_nha_nuoc\"><\/span><b>\uad6d\uac00 \uc790\ubcf8\uc758 \ubcf4\uc874 \ubc0f \uac1c\ubc1c\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uc790\ubcf8\uc740 \ub0ad\ube44\ub418\uc5b4\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc7ac\ubb34 \uac74\uc804\uc131 \uc9c0\ud45c\ub97c \uacc4\uc0b0\ud558\uace0 \uae30\uac04\ubcc4\ub85c \ube44\uad50\ud560 \uac83\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc7a5\uae30\uac04 \uc190\uc2e4\uc744 \uc785\uc744 \uacbd\uc6b0, \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00 \uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uac1d\uad00\uc801\uc778 \uc2dc\uc7a5 \uc694\uc778\uc5d0\uc11c \ube44\ub86f\ub41c \uac83\uc778\uc9c0 \uc544\ub2c8\uba74 \uc8fc\uad00\uc801\uc778 \uacbd\uc601\uc0c1\uc758 \uacb0\ud568\uc5d0\uc11c \ube44\ub86f\ub41c \uac83\uc778\uc9c0 \uadf8 \uc6d0\uc778\uc744 \uba74\ubc00\ud788 \uc870\uc0ac\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc0ac\ub840: \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ud575\uc2ec \uc0ac\uc5c5 \uc678 \ubd84\uc57c\uc5d0 \ud22c\uc790\ud588\ub2e4\uac00 \uc2ec\uac01\ud55c \uc790\ubcf8 \uc190\uc2e4\uc744 \uc785\uc5c8\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ubc95\ub960 \uc81c69\ud638\uc640 \ub0b4\ubd80 \uc7ac\ubb34 \uad00\ub9ac \uaddc\uc815\uc744 \ubc14\ud0d5\uc73c\ub85c \uc774\ub7ec\ud55c \ud22c\uc790 \uacb0\uc815\uc758 \uc801\uc808\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tinh_tuan_thu_phap_luat_ve_thue_va_ngan_sach\"><\/span><b>\uc138\ubc95 \ubc0f \uc608\uc0b0\ubc95 \uc900\uc218 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5(SOE)\uc740 \uad6d\uac00 \uc608\uc0b0\uc5d0 \ub300\ud55c \uc758\ubb34\ub97c \uc131\uc2e4\ud788 \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uad6d\uc601\uae30\uc5c5 \ubc0f \uad6d\uac00 \uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138, \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uae30\ud0c0 \uc218\uc218\ub8cc\uc640 \uc694\uae08\uc758 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ubc18 \uc0ac\ud56d\uc5d0\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c\ud560 \uc218 \uc5c6\ub294 \ube44\uc6a9\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83, \ub610\ub294 \uad6d\uc720 \uc790\ubcf8 \ubd80\ubd84\uc5d0 \ubc30\ubd84\ub418\ub294 \uc774\uc790 \ubc0f \ubc30\ub2f9\uae08\uc744 \uae30\uc5c5 \uad6c\uc870\uc870\uc815 \uc9c0\uc6d0 \uae30\uae08\uc73c\ub85c \uc9c0\uae09\ud558\ub294 \uac83\uc744 \uc9c0\uc5f0\ud558\ub294 \uac83 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hieu_qua_hoat_dong_Performance_Audit\"><\/span><b>\uc131\uacfc \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc804\ud1b5\uc801\uc778 \ud68c\uacc4\uac10\uc0ac\uc640 \ub2ec\ub9ac \uc131\uacfc\uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uba85\uc2dc\ub41c \ubaa9\ud45c\ub97c \uac00\ub2a5\ud55c \ud55c \uac00\uc7a5 \ub0ae\uc740 \ube44\uc6a9\uc73c\ub85c \ub2ec\uc131\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud569\ub2c8\ub2e4(3E: \uacbd\uc81c\uc131, \ud6a8\uc728\uc131, \ud6a8\uacfc\uc131). \uc774\ub294 \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c \uc0c8\ub86d\uac8c \ubd80\uc0c1\ud558\ub294 \ucd94\uc138\ub85c, \uc774\ub7ec\ud55c \uae30\uad00\ub4e4\uc758 \uacbd\uc7c1\ub825 \uac15\ud654\uc5d0 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \uacb0\uacfc\ub97c \uc5bb\uae30 \uc704\ud574\uc11c\ub294 \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uc808\ucc28\uac00 \uad6d\uac00 \uac10\uc0ac \uae30\uc900\uc744 \uc900\uc218\ud558\uc5ec \uccb4\uacc4\uc801\uc778 \ub2e8\uacc4\ub97c \uac70\uccd0 \uc218\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4442\" aria-describedby=\"caption-attachment-4442\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4442\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4442\" class=\"wp-caption-text\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uc808\ucc28.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>\uac10\uc0ac \uc900\ube44 \ubc0f \uacc4\ud68d \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\ud300\uc740 \uae30\uc5c5\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c, \uc0ac\uc5c5 \uc704\ud5d8 \ubc0f \ubc95\uc801 \ud658\uacbd\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4. \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00 \uc790\ubcf8 \uae30\uc5c5 \uac10\uc0ac\uc758 \uc911\uc694\uc131 \uc218\uc900\uc744 \uacb0\uc815\ud568\uc73c\ub85c\uc368 \uac10\uc0ac\uc758 \ubc94\uc704\uc640 \ubc29\ubc95\ub860\uc774 \uc815\ud574\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_tai_don_vi\"><\/span><b>\uae30\uc5c5 \uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uad00\ucc30, \ube44\uad50, \ud655\uc778\uc11c, \ub370\uc774\ud130 \ubd84\uc11d \ub4f1\uc758 \uae30\ubc95\uc744 \ud65c\uc6a9\ud569\ub2c8\ub2e4. \uad6d\uac00 \uc790\ubcf8\uc758 \uacbd\uc6b0, \uace0\uc815 \uc790\uc0b0 \ubaa9\ub85d\uacfc \uc7a5\uae30 \uae08\uc735 \ud22c\uc790\uac00 \ucd5c\uc6b0\uc120 \uc21c\uc704\ub85c \uace0\ub824\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ud615\ubc95 \uc704\ubc18 \uc9d5\ud6c4\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0, \uac10\uc0ac\ud300\uc740 \uad6d\uac00\uac10\uc0ac\ubc95\uc5d0 \uaddc\uc815\ub41c \ubc14\uc5d0 \ub530\ub77c \uc0ac\uac74 \ud30c\uc77c\uc744 \uc218\uc0ac\uae30\uad00\uc5d0 \uc774\uad00\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_bao_cao_va_cong_bo_ket_qua\"><\/span><b>\ubcf4\uace0 \ubc0f \uacb0\uacfc \ubc1c\ud45c \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubcf4\uace0\uc11c\uc5d0\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \ubc95\uaddc \uc900\uc218 \uc218\uc900\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \uba85\ud655\ud788 \uba85\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \uc7ac\ubb34 \uad00\ub9ac(\uc138\uae08 \uc9d5\uc218, \ucd5c\uc885 \uc815\uc0b0\uc561 \uac10\uba74, \ucd08\uacfc \ubc30\ub2f9\uae08\uc758 \uad6d\uac00 \uc608\uc0b0 \ubc18\uc785)\uc5d0 \ub300\ud55c \uad8c\uace0 \uc0ac\ud56d\uc740 \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \uc9c1\uc811\uc801\uc778 \uacb0\uacfc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_pham_thuong_gap_phat_hien_qua_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\uad6d\uc601\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \ubd80\uc815\ud589\uc704.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uad6d\uc758 \ubcf4\uace0\uc11c\ub97c \uc885\ud569\ud55c \uacb0\uacfc, \uc624\ub958\uac00 \uc790\uc8fc \ubc1c\uc0dd\ud558\ub294 \uc8fc\uc694 \uc9c0\uc810\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4440\" aria-describedby=\"caption-attachment-4440\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4440\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Nh\u1eefng sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p ph\u00e1t hi\u1ec7n qua ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4440\" class=\"wp-caption-text\">\uad6d\uc601\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \ubd80\uc815\ud589\uc704.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9e4\ucd9c\ucc44\uad8c \uad00\ub9ac:<\/b><span style=\"font-weight: 400;\"> \uc801\uadf9\uc801\uc778 \ud68c\uc218 \uc870\uce58 \uc5c6\uc774, \uadf8\ub9ac\uace0 \ud68c\ub78c 48\/2019\/TT-BTC\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \uc801\uc808\ud55c \ucda9\ub2f9\uae08 \uc124\uc815 \uc5c6\uc774 \uc5f0\uccb4 \ucc44\ubb34\ub97c \uc7a5\uae30\uac04 \ubbf8\uc218\uae08 \uc0c1\ud0dc\ub85c \ubc29\uce58\ud558\ub294 \ud589\uc704.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae08\uc735 \ud22c\uc790:<\/b><span style=\"font-weight: 400;\"> \uc790\ud68c\uc0ac \ubc0f \uacc4\uc5f4\uc0ac\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \ube44\ud6a8\uc728\uc801\uc774\uba70 \ucd08\uae30 \uad6d\uac00 \uc790\ubcf8\uc744 \ubcf4\uc874\ud558\ub294 \ub370 \uc2e4\ud328\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud1a0\uc9c0 \uad00\ub9ac:<\/b><span style=\"font-weight: 400;\"> \ud1a0\uc9c0 \uc624\uc6a9, \ubd88\ubc95\uc801\uc778 \uac74\ubb3c \uc804\ub300, \ub610\ub294 \uc9c0\ubd84\ud654 \uacfc\uc815\uc5d0\uc11c \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc758 \uac00\uce58\ub97c \uc81c\ub300\ub85c \ud3c9\uac00\ud558\uc9c0 \ubabb\ud55c \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\ub3d9\uc0b0 \uad6c\ub9e4:<\/b><span style=\"font-weight: 400;\"> \uacf5\uacf5 \uc790\uc0b0 \uc785\ucc30 \ubc0f \uc870\ub2ec \uc2dc \uc2e4\uc81c \uc2dc\uc7a5 \uac00\uce58\ubcf4\ub2e4 \ub192\uc740 \uac00\uaca9\uc73c\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\ub294 \ub4f1 \uaddc\uc815\uc744 \uc704\ubc18\ud55c \uc0ac\ub840.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5\uacfc \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc0ac\uc5c5 \ud658\uacbd\uc744 \uc815\ud654\ud558\uace0 \uacf5\uacf5\uc790\uc0b0\uc744 \uc774\uc6a9\ud55c \uc0ac\uc775 \ucd94\uad6c \ud589\uc704\ub97c \ubc29\uc9c0\ud558\ub294 \ud544\ud130 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ubc29\uc548.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc2dc\ub300\uc640 \uc810\uc810 \ub354 \uae4c\ub2e4\ub85c\uc6cc\uc9c0\ub294 \uacbd\uc601 \uc694\uad6c\uc0ac\ud56d\uc5d0 \uc801\uc751\ud558\uae30 \uc704\ud574 \uac10\uc0ac \uad00\ud589\uc740 \uc0c1\ub2f9\ud55c \ud601\uc2e0\uc744 \uc774\ub8e8\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_thong_tin_va_Big_Data\"><\/span><b>\uc815\ubcf4\uae30\uc220 \ubc0f \ube45\ub370\uc774\ud130\uc758 \uc751\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \uac10\uc0ac \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uba74 \uc804\ud1b5\uc801\uc778 \ud45c\ubcf8 \ucd94\ucd9c \ubc29\uc2dd \ub300\uc2e0 \uc804\uccb4 \ubaa8\uc9d1\ub2e8\uc744 \ubd84\uc11d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc740\ud589\uc774\ub098 \uc11d\uc720\u00b7\uac00\uc2a4 \ud68c\uc0ac\uc640 \uac19\uc774 \uac70\ub798\ub7c9\uc774 \ub9ce\uc740 \uad6d\uc601 \uae30\uc5c5 \ubc0f \uad6d\uac00 \uc790\ubcf8 \uae30\uc5c5\uc744 \uac10\uc0ac\ud560 \ub54c \ub9e4\uc6b0 \uc720\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\"><\/span><b>\uac10\uc0ac\uc778\uc758 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \uac15\ud654\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uc131\uc740 \uac10\uc0ac \uc5c5\ubb34\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00 \uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uac10\uc0ac\uc778\uc740 \uc678\ubd80 \uac04\uc12d\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ubc1b\uc544\uc57c \ud558\uba70 \uc5c4\uaca9\ud55c \uc9c1\uc5c5 \uc724\ub9ac \uac10\ub3c5\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_chuan_muc_va_quy_trinh\"><\/span><b>\ud45c\uc900 \ubc0f \uc808\ucc28 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uc790\ubcf8\uc5d0 \ub300\ud55c \uc8fc\uc81c\ubcc4 \uac10\uc0ac\uc5d0 \uad00\ud55c \uc138\ubd80 \uc9c0\uce68\uc740 \uacf5\uacf5 \ud22c\uc790\ubc95\uc774\ub098 \uc785\ucc30\ubc95\uacfc \uac19\uc740 \uc0c8\ub85c\uc6b4 \ubc95\ub960\uc5d0 \ub9de\ucdb0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5\uacfc \uad6d\uac00 \uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc5c4\uaca9\ud55c \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc774\ub7ec\ud55c \uae30\uad00\ub4e4\uc774 \uc2a4\uc2a4\ub85c \uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \ud3c9\uac00\ud558\uace0 \uac1c\uc120\ud560 \uc218 \uc788\ub294 \uae30\ud68c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac\ub294 \ud2b9\ud788 \ubbfc\uc601\ud654 \ubc0f \ub9e4\uac01 \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\uc774 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uacf5\uacf5 \uc7ac\uc815 \uaddc\uc815\uacfc \uac10\uc0ac \uae30\uc900\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \uae30\uc5c5\uacfc \uc790\ubcf8 \ub300\ud45c\uc790\uc758 \uc815\ub2f9\ud55c \uc774\uc775\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 \uad6d\uc601\uae30\uc5c5 \ubc0f \uad6d\uac00\ud22c\uc790\ud68c\uc0ac \uac10\uc0ac\uc5d0 \ud544\uc694\ud55c \uc11c\ub958 \uc900\ube44\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\uac70\ub098, \uac10\uc0ac \uc804 \uc704\ud5d8 \ud3c9\uac00\ub97c \uc704\ud574 \uc804\ubb38 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ucee8\uc124\ud305 \ud68c\uc0ac\uac00 \ud544\uc694\ud558\ub2e4\uba74, MAN(Master Accountant Network)\uc5d0 \uc9c0\uae08 \ubc14\ub85c \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. \ubca0\ud2b8\ub0a8 \ubc95\ub960\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \uc800\ud76c \ud300\uc740 \uadc0\uc0ac\uc758 \uc7ac\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \uac00\uc7a5 \uc548\uc804\ud558\uace0 \ud6a8\uacfc\uc801\uc774\uba70 \ud22c\uba85\ud55c \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uac00\uc790\ubcf8 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_nha_nuoc_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\"><\/span>50% \uc870\ud56d\uc5d0 \ub530\ub77c \uc790\ubcf8\uae08\uc774 \uc124\uc815\ub41c \uad6d\uc720\uae30\uc5c5\uc740 \uad6d\uac00 \uac10\uc0ac\uc6d0\uc758 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uad6d\uc601\uae30\uc5c5\ucc98\ub7fc \uc758\ubb34\uc801\uc778 \uc5f0\ub840 \uac10\uc0ac \ub300\uc0c1\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uad6d\uac00 \uac10\uc0ac\uc6d0\uc740 \uad6d\ud68c\ub098 \uc815\ubd80\uc758 \uc694\uccad\uc774 \uc788\uac70\ub098 \ud574\ub2f9 \uae30\uc5c5\uc5d0\uc11c \uad6d\uac00 \uc790\ubcf8\uc758 \uc0ac\uc6a9\uc744 \uc870\uc0ac\ud560 \ud544\uc694\uac00 \uc788\uc744 \ub54c \uac10\uc0ac\ub97c \uc2e4\uc2dc\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=\"Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\"><\/span>\uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c \ub3c5\ub9bd\uac10\uc0ac\uc640 \uad6d\uac00\uac10\uc0ac\uc758 \ucc28\uc774\uc810\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\ub3c5\ub9bd \uac10\uc0ac\uc778\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc8fc\ub97c \uc704\ud55c \uc7ac\ubb34\uc81c\ud45c \uad00\ub828 \uc758\uacac \uc81c\uc2dc1\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubc18\uba74, \uad6d\uac00 \uac10\uc0ac\uc6d0\uc774 \uc218\ud589\ud558\ub294 \uad6d\uc720\uae30\uc5c5 \ubc0f \uad6d\uc720\uc790\ubcf8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uacf5\ubc95 \uc900\uc218 \ubc0f \uacf5\uae08\uc758 \ud6a8\uc728\uc801 \uc0ac\uc6a9\uc5d0 \ub354\uc6b1 \uc911\uc810\uc744 \ub461\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=\"Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\"><\/span>\uac10\uc0ac\ub97c \ud1b5\ud574 \ubc1c\uacac\ub41c \uc7ac\uc815 \ubd80\uc815\ud589\uc704\ub294 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub420\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\uc704\ubc18 \uc815\ub3c4\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \uccb4\ub0a9 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\uac70\ub098, \uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uad00\ub828 \uac1c\uc778\uc740 \uc9d5\uacc4 \uc870\uce58\ub97c \ubc1b\uac70\ub098, \ubd80\ud328 \ub610\ub294 \uc0c1\ub2f9\ud55c \uc190\uc2e4\uc758 \uc815\ud669\uc774 \uc788\ub294 \uacbd\uc6b0 \ud615\uc0ac \uae30\uc18c\ub420 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi 50% c\u00f3 b\u1ecb Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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