{"id":4462,"date":"2026-01-02T01:28:38","date_gmt":"2026-01-02T08:28:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4462"},"modified":"2026-01-02T01:28:38","modified_gmt":"2026-01-02T08:28:38","slug":"kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/","title":{"rendered":"\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac: \ucd5c\uc2e0 \uaddc\uc815 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c(HTX \ubc0f LHHTX)\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc9d1\ub2e8\uacbd\uc81c\uc758 \uc6b4\uc601 \uc8fc\uae30\uc5d0\uc11c \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=208365\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud611\ub3d9\uc870\ud569\ubc95 \uc81c17\/2023\/QH15\ud638<\/span><\/a><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \ud1b5\ud55c \uc7ac\ubb34 \ud22c\uba85\uc131\uc740 \uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc774 \ubc95\uc801 \uc9c0\uc704\ub97c \uc720\uc9c0\ud558\uace0 \uc0c8\ub85c\uc6b4 \uac1c\ubc1c \ub2e8\uacc4\uc5d0\uc11c \uc815\ubd80 \uc778\uc13c\ud2f0\ube0c\ub97c \ub204\ub9ac\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2025\ub144\ubd80\ud130 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc804\uccb4\uac00 \uc0c8\ub85c\uc6b4 \uae30\uc900\uc73c\ub85c \uc804\ud658\ub428\uc5d0 \ub530\ub77c, 2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uac10\uc0ac\uc5d0\uc11c\ub294 \uaddc\uc815 \uc900\uc218 \ubc0f \uc790\ubcf8 \uad00\ub9ac \ud6a8\uc728\uc131 \ud3c9\uac00\uc5d0 \uc911\uc810\uc744 \ub450\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 2026\ub144 \ubcf4\uace0 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\ub294 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uad00\ub828 \uaddc\uc815\uc744 \uc0c1\uc138\ud788 \ubd84\uc11d\ud558\uc5ec \uad00\ub828 \uae30\uad00\ub4e4\uc774 \uc0ac\uc804\uc5d0 \ud6a8\uacfc\uc801\uc73c\ub85c \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_nam_2026\" >2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c\uc758 \uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#He_thong_van_ban_quy_pham_phap_luat_trong_tam\" >\uc8fc\uc694 \ubc95\ub960 \ubb38\uc11c \uc2dc\uc2a4\ud15c<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tinh_cap_thiet_cua_viec_tuan_thu_trong_nam_2026\" >2026\ub144 \uaddc\uc815 \uc900\uc218\uc758 \uc2dc\uae09\uc131<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Muc_dich_cot_loi_cua_viec_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Dam_bao_tinh_chinh_xac_sau_chuyen_doi_che_do_ke_toan\" >\ud68c\uacc4 \ubc29\uc2dd \ubcc0\uacbd \ud6c4 \uc815\ud655\uc131 \ud655\ubcf4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\" >\ud68c\uc6d0 \ubc0f \ud30c\ud2b8\ub108 \uac04\uc758 \uc2e0\ub8b0 \uac15\ud654.<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\" >\uc9d1\ub2e8 \uacbd\uc81c \uc9c0\uc6d0 \ud328\ud0a4\uc9c0\ub97c \ubc1b\uae30 \uc704\ud55c \uae30\uc900\uc744 \ucda9\uc871\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\" >2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c \uac10\uc0ac \ubc94\uc704 \ubc0f \ube48\ub3c4<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\" >\uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\" >\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \uc815\uae30\uc801\uc778 \ub3c5\ub9bd \uac10\uc0ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\" >\uc815\uae30\uc801\uc778 \uc6b4\uc601 \ubc0f \uaddc\uc815 \uc900\uc218 \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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\" >MAN\uc758 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\" >2023\ub144 \ud611\ub3d9\uc870\ud569\ubc95\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc804\ubb38\uac00.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cong_nghe_kiem_toan_hien_dai\" >\ucd5c\uc2e0 \uac10\uc0ac \uae30\uc220<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tu_van_chien_luoc_sau_kiem_toan\" >\uac10\uc0ac \ud6c4 \uc804\ub7b5 \ucee8\uc124\ud305<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\" >\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc808\ucc28\uc5d0 \uad00\ud55c \ud45c\uc900 2026<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_1_Chuan_bi_du_lieu_ke_toan_so\" >1\ub2e8\uacc4: \ub514\uc9c0\ud138 \ud68c\uacc4 \ub370\uc774\ud130 \uc900\ube44<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_2_Thuc_dia_va_xac_minh_so_lieu\" >2\ub2e8\uacc4: \ud604\uc7a5 \uc870\uc0ac \ubc0f \ub370\uc774\ud130 \uac80\uc99d<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\" >3\ub2e8\uacc4: \ubcf4\uace0\uc11c \ubc0f \uacbd\uc601\uc9c4 \uad8c\uace0\uc0ac\ud56d\uc744 \ucd5c\uc885 \ud655\uc815\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\" >2026\ub144 \uac10\uc0ac \uad00\ub828 \ud2b9\ubcc4 \ucc38\uace0 \uc0ac\ud56d.<\/a><\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \ud53c\ud574\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cau_hoi_thuong_gap_ve_kiem_toan_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc11c\ube44\uc2a4 \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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\" >\ud611\ub3d9\uc870\ud569\uc774 2026\ub144\uc5d0 \uc758\ubb34 \uac10\uc0ac\ub97c \ubc1b\uc9c0 \uc54a\uc73c\uba74 \uc5b4\ub5bb\uac8c \ub420\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chi_phi_dich_vu_tai_MAN_co_cao_khong\" >MAN\uc758 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \ube44\uc2fc\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\" >\uac10\uc0ac \uacb0\uacfc\uac00 \uad6c\uc131\uc6d0\uc5d0 \ub300\ud55c \uc774\uc775 \ubc30\ubd84\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Thoi_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\" >2026\ub144 \uac10\uc0ac\ub97c \uc900\ube44\ud558\uae30\uc5d0 \uac00\uc7a5 \uc88b\uc740 \uc2dc\uae30\ub294 \uc5b8\uc81c\uc77c\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_nam_2026\"><\/span><b>2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c\uc758 \uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc740 \uc0c8\ub85c\uc6b4 \ubc95\ub960 \ubb38\uc11c\uc758 \uc548\uc815\uc801\uc778 \uc2dc\ud589 \ub2e8\uacc4\uc5d0 \uc811\uc5b4\ub4dc\ub294 \ud574\uc785\ub2c8\ub2e4. \ubc95\uc801 \uccb4\uacc4\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \ud611\ub3d9\uc870\ud569 \uacbd\uc601\uc9c4\uc774 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc804\ubb38\uc801\uc774\uace0 \ud6a8\uc728\uc801\uc73c\ub85c \uc218\ud589\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc904 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4463\" aria-describedby=\"caption-attachment-4463\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4463\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4463\" class=\"wp-caption-text\">2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c\uc758 \uac10\uc0ac \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_quy_pham_phap_luat_trong_tam\"><\/span><b>\uc8fc\uc694 \ubc95\ub960 \ubb38\uc11c \uc2dc\uc2a4\ud15c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uac10\uc0ac\ub294 \ub2e4\uc74c \uae30\uad00\uc758 \uad00\ud560 \ud558\uc5d0 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2023\ub144 \ud611\ub3d9\uc870\ud569\ubc95:<\/b><span style=\"font-weight: 400;\"> \ucd5c\uace0 \uc218\uc900\uc758 \ubc95\uc801 \uccb4\uacc4\ub294 \ub300\uaddc\ubaa8 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud574 \uc758\ubb34\uc801\uc778 \uac10\uc0ac \uc758\ubb34\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 71\/2024\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> 2025 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \ubaa8\ub4e0 \ud611\ub3d9\uc870\ud569\uc5d0 \uc801\uc6a9\ub418\ub294 \uc758\ubb34 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc740 \uac10\uc0ac\uc778\uc774 \ub370\uc774\ud130\ub97c \uac80\uc99d\ud558\ub294 \uae30\uc900\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub3c5\ub9bd \uac10\uc0ac \uad00\ub828 \uaddc\uc815:<\/b><span style=\"font-weight: 400;\"> \uc7ac\ubb34\ubd80\uac00 \uaddc\uc815\ud55c \ubc14\uc5d0 \ub530\ub77c \ucda9\ubd84\ud55c \uc5ed\ub7c9\uc744 \uac16\ucd98 \uae30\uad00\uc774 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_cap_thiet_cua_viec_tuan_thu_trong_nam_2026\"><\/span><b>2026\ub144 \uaddc\uc815 \uc900\uc218\uc758 \uc2dc\uae09\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \ub2f9\uad6d\uc774 \uc608\uc0b0 \uc9c0\uc6d0\uc744 \ubc1b\ub294 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uac10\uc0ac \ubcf4\uace0\uc11c \uac80\ud1a0\ub97c \uac15\ud654\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uac10\uc0ac\ub97c \uc81c\ub54c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uac1c\ubc1c \uc9c0\uc6d0\uc774 \uc911\ub2e8\ub418\uac70\ub098 \uc790\ubcf8 \ucc28\uc785 \uc2dc \uc2e0\uc6a9 \ub4f1\uae09\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac \uc2e4\uc2dc\uc758 \uac00\uce58\ub294 \ub2e8\uc21c\ud788 \uac80\uc0ac \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uac83\uc744 \ub118\uc5b4 \uac15\ub825\ud55c \uc9c0\ubc30\uad6c\uc870 \ub3c4\uad6c\ub85c\uc11c\uc758 \uc5ed\ud560\uae4c\uc9c0 \uc218\ud589\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4466\" aria-describedby=\"caption-attachment-4466\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4466\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4466\" class=\"wp-caption-text\">\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_chinh_xac_sau_chuyen_doi_che_do_ke_toan\"><\/span><b>\ud68c\uacc4 \ubc29\uc2dd \ubcc0\uacbd \ud6c4 \uc815\ud655\uc131 \ud655\ubcf4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e0\uccad \ud6c4 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-71-2024-TT-BTC-huong-dan-Che-do-ke-toan-Hop-tac-xa-627756.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 71\/2024\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uc804\ub144\ub3c4\ubd80\ud130 \uc2dc\ud589\ub418\ub294 2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c \uac10\uc0ac\uc5d0\uc11c\ub294 \uc790\uc0b0 \ubc0f \uc790\ubcf8 \ucd9c\ucc98\uc758 \uae30\ub85d\uacfc \ubd84\ub958\uac00 \uc815\ud655\ud55c\uc9c0 \uc5ec\ubd80\ub97c \uac80\uc99d\ud558\uc5ec \ud5a5\ud6c4 5\ub144\uac04 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \uac15\ud654\ud558\ub294 \ub370 \uae30\uc5ec\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\"><\/span><b>\ud68c\uc6d0 \ubc0f \ud30c\ud2b8\ub108 \uac04\uc758 \uc2e0\ub8b0 \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\uc5d0 \ub300\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uacbd\uc601 \ud22c\uba85\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uac00\uc7a5 \ud655\uc2e4\ud55c \uc99d\uac70\uc785\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\uc774 \uc870\ud569\uc6d0\uc73c\ub85c\ubd80\ud130 \ucd94\uac00 \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\uac70\ub098 \uac00\uce58 \uc0ac\uc2ac \ub0b4 \ub300\uae30\uc5c5\uacfc \uc5f0\uacc4\ud574\uc57c \ud560 \ub54c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\"><\/span><b>\uc9d1\ub2e8 \uacbd\uc81c \uc9c0\uc6d0 \ud328\ud0a4\uc9c0\ub97c \ubc1b\uae30 \uc704\ud55c \uae30\uc900\uc744 \ucda9\uc871\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc815\ubd80\ub294 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc2e4\uc801\uc774 \uc6b0\uc218\ud55c \uae30\uad00\uc5d0 \uc800\uae08\ub9ac \ub300\ucd9c \uc2b9\uc778 \ubc0f \ub18d\uc5c5\u00b7\uc11c\ube44\uc2a4 \ubd84\uc57c \ub514\uc9c0\ud138 \uc804\ud658 \uc9c0\uc6d0 \uc2dc \uc6b0\uc120\uad8c\uc744 \ubd80\uc5ec\ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\"><\/span><b>2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c \uac10\uc0ac \ubc94\uc704 \ubc0f \ube48\ub3c4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \ub300\uc0c1\uc744 \uc120\uc815\ud558\ub294 \uac83\uc740 \uc870\uc9c1\uc774 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \uc801\ud569\ud55c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uace0\uc6a9\ud558\uae30 \uc704\ud55c \uc608\uc0b0\uacfc \uae30\uac04\uc744 \uacc4\ud68d\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4464\" aria-describedby=\"caption-attachment-4464\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4464\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u1ea7n su\u1ea5t th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4464\" class=\"wp-caption-text\">2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c \uac10\uc0ac \ubc94\uc704 \ubc0f \ube48\ub3c4<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>\uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uc5f0\ub840 \uac10\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc5d0 \ub300\ud574 \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \ud611\ub3d9\uc870\ud569\uc740 \uc218\uc775, \ucd1d\uc790\uc0b0, \uc870\ud569\uc6d0 \uc218 \ub4f1\uc758 \uae30\uc900\uc5d0 \ub530\ub77c \uc815\uc758\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc870\ud569\uc6d0\uc774 10\uba85 \uc774\uc0c1\uc778 \ud611\ub3d9\uc870\ud569\uc740 \ubcf5\uc7a1\ud55c \uc6b4\uc601 \uad6c\uc870\ub97c \uac00\uc9c4 \uc870\uc9c1\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubd80\uc11c\ub294 \ud604\uc7ac \uad6d\uac00 \uc9c0\uc18d\uac00\ub2a5\ubc1c\uc804 \uc9c0\uc6d0 \uc815\ucc45\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \uc21c\uc870\ub86d\uac8c \uc9c4\ud589\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\"><\/span><b>\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \uc815\uae30\uc801\uc778 \ub3c5\ub9bd \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\ud615 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uc815\uae30 \uac10\uc0ac\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 \uc804\uba74 \uc2dc\ud589 \ud6c4 1\ub144 \ud6c4\uc5d0 \ud68c\uacc4 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214421\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 71\ud638<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub294 \uc0c8\ub85c\uc6b4 \uae30\uc900\uc5d0 \ub530\ub77c \uc794\uc561\uacfc \ud68c\uacc4\ub97c \ubcc0\ud658\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\"><\/span><b>\uc815\uae30\uc801\uc778 \uc6b4\uc601 \ubc0f \uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc6b0\ub300\ub300\ucd9c\uc744 \ud65c\uc6a9\ud558\ub294 \uc18c\uaddc\ubaa8 \ub2e8\uccb4\uc758 \uacbd\uc6b0, \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc790\ubcf8 \ud65c\uc6a9\uc758 \ud6a8\uc728\uc131\uacfc \uc870\ud569\uc6d0 \ucd1d\ud68c \uacb0\uc758 \uc0ac\ud56d \uc900\uc218 \uc5ec\ubd80\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\ub144 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc8fc\uc81c \ubc0f \ube48\ub3c4 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub2e8\uc704 \ubd84\ub958<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc774\uc6a9\uc57d\uad00\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e4\ud589 \ube48\ub3c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \ubaa9\ud45c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \ud611\ub3d9\uc870\ud569<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc870\uc9c1 \uad6c\uc131\uc6d0 10\uba85 \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ub144<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubc0f \uc138\uae08<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \ud611\ub3d9\uc870\ud569<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uc694\uac74\uc5d0 \ub530\ub978 \uc218\uc775\/\uc790\uc0b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ub144<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uc6d0 \uc790\ubcf8\uc758 \ud22c\uba85\uc131<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud611\ub3d9\uc870\ud569\/\ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \ud611\ub3d9\uc870\ud569 \uc9c0\uc6d0 \uae30\uae08\uc5d0\uc11c \uc790\uae08\uc744 \ucc28\uc785\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\ub144\ub9c8\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\uc815 \ub2a5\ub825 \ud3c9\uac00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \ubd80\ub300<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadf8\ub4e4\uc740 \uc815\ubd80 \uc9c0\uc6d0\uc744 \ubc1b\uc558\ub098\uc694?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\ub144\ub9c8\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uac10\uc0ac \uc9c0\uc6d0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\"><\/span><b>MAN\uc758 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c 2026\ub144\uc5d0 \uc120\ud0dd\ud558\uc2dc\uba74 \uc644\ubcbd\ud55c \uc548\uc2ec\uc744 \ub204\ub9ac\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\"><\/span><b>2023\ub144 \ud611\ub3d9\uc870\ud569\ubc95\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc804\ubb38\uac00.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c \ud300\uc740 \ud68c\uacc4 \uac10\uc0ac \uc804\ubb38\uac00\ubfd0\ub9cc \uc544\ub2c8\ub77c \ubc95\ub960 \uc790\ubb38\uac00\ub3c4 \ud3ec\ud568\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud611\ub3d9\uc870\ud569 \ubaa8\ub378\uc5d0\uc11c \ud68c\uacc4\uc640 \ubc95\ub960\uc774 \ub9cc\ub098\ub294 \uc9c0\uc810\uc744 \uc815\ud655\ud788 \uc774\ud574\ud558\uace0 \uc788\uc5b4 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \ud68c\uacc4 \uac10\uc0ac\ub97c \ub354\uc6b1 \uc27d\uace0 \uc815\ud655\ud558\uac8c \uc218\ud589\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_nghe_kiem_toan_hien_dai\"><\/span><b>\ucd5c\uc2e0 \uac10\uc0ac \uae30\uc220<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \uc804\ubb38 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \uc9c0\uc6d0\uc744 \ubc1b\ub294 \uc704\ud5d8 \uae30\ubc18 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \uc801\uc6a9\ud558\uc5ec \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0 \ud544\uc694\ud55c \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uad6d\uc81c \ud45c\uc900\uc5d0 \ub530\ub77c \ucd5c\uace0 \uc218\uc900\uc758 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chien_luoc_sau_kiem_toan\"><\/span><b>\uac10\uc0ac \ud6c4 \uc804\ub7b5 \ucee8\uc124\ud305<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc644\ub8cc\ud55c \ud6c4, \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uac1c\uc120 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uace0 \ucd5c\uc801\uc758 \uc138\uae08 \uc815\ucc45\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud558\uc5ec \ud611\ub3d9\uc870\ud569\uc774 \uc9d1\ub2e8 \uacbd\uc81c \ubaa8\ub378\uc5d0 \ub300\ud55c \uc815\ubd80 \uc9c0\uc6d0 \ud61c\ud0dd\uc744 \uadf9\ub300\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\"><\/span><b>\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc808\ucc28\uc5d0 \uad00\ud55c \ud45c\uc900 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac \uc808\ucc28\ub294 \uc18d\ub3c4\uc640 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub514\uc9c0\ud138 \uac10\uc0ac \ub3c4\uad6c\ub97c \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ud65c\uc6a9\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4467\" aria-describedby=\"caption-attachment-4467\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4467\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 chu\u1ea9n 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4467\" class=\"wp-caption-text\">\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc808\ucc28\uc5d0 \uad00\ud55c \ud45c\uc900 2026<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_du_lieu_ke_toan_so\"><\/span><b>1\ub2e8\uacc4: \ub514\uc9c0\ud138 \ud68c\uacc4 \ub370\uc774\ud130 \uc900\ube44<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uad00\uc740 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c Circular 71 \uae30\uc900\uc5d0 \ub530\ub77c \ub370\uc774\ud130\ub97c \ucd94\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\uc5d0 \ub300\ud55c \uc815\uc2dd \uac10\uc0ac\uc5d0 \uc55e\uc11c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc608\ube44 \uac80\ud1a0\ub97c \uc2e4\uc2dc\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_dia_va_xac_minh_so_lieu\"><\/span><b>2\ub2e8\uacc4: \ud604\uc7a5 \uc870\uc0ac \ubc0f \ub370\uc774\ud130 \uac80\uc99d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ud300\uc740 \uc790\uc0b0 \ubaa9\ub85d\uc744 \uc791\uc131\ud558\uace0, \ubd80\ucc44\ub97c \uac80\uc99d\ud558\uba70, \uc870\ud569\uc6d0\uacfc\uc758 \uac70\ub798 \uc801\ubc95\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. \uc774\ub294 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uacf5\ub3d9 \uc790\uc0b0 \uc190\uc2e4 \uc704\ud5d8\uc744 \uc81c\uac70\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\"><\/span><b>3\ub2e8\uacc4: \ubcf4\uace0\uc11c \ubc0f \uacbd\uc601\uc9c4 \uad8c\uace0\uc0ac\ud56d\uc744 \ucd5c\uc885 \ud655\uc815\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc885 \uacb0\uacfc\ubb3c\uc740 \ub2e8\uc21c\ud788... <\/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;\"> \uac10\uc0ac\ub97c \uc644\ub8cc\ud588\uc744 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uacbd\uc601\uc9c4 \uc11c\ud55c\ub3c4 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \ube44\uc6a9 \ucd5c\uc801\ud654 \ubc0f \uc138\uae08 \uc704\ud5d8 \uad00\ub9ac \uad00\ub828 \uc790\ubb38\ub3c4 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\"><\/span><b>2026\ub144 \uac10\uc0ac \uad00\ub828 \ud2b9\ubcc4 \ucc38\uace0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c\uc758 \uc6d0\ud65c\ud55c \uac10\uc0ac \uc9c4\ud589\uc744 \uc704\ud574 \ud611\ub3d9\uc870\ud569 \uacbd\uc601\uc774\uc0ac\ud68c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uc6d0 \ud504\ub85c\ud544:<\/b><span style=\"font-weight: 400;\"> 2026\ub144 \uc815\uc0b0\uc744 \uc704\ud574\uc11c\ub294 2025\ub144\uc5d0 \uac00\uc785\ud558\uac70\ub098 \ucd9c\uae08\ud55c \uc2e0\uaddc \ud68c\uc6d0\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc644\uc804\ud788 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\uae08 \ud68c\uacc4 \ucc98\ub9ac:<\/b><span style=\"font-weight: 400;\"> 2023\ub144 \ud611\ub3d9\uc870\ud569\ubc95\uc5d0 \uba85\uc2dc\ub41c \uc0c8\ub85c\uc6b4 \ube44\uc728\uc5d0 \ub530\ub77c \uc758\ubb34\uc801 \uc790\uae08 \ubc30\ubd84 \ubc29\uc2dd\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958:<\/b><span style=\"font-weight: 400;\"> 100% \uac70\ub798\uac00 \uc804\uc790 \uc1a1\uc7a5 \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \ub514\uc9c0\ud138\ud654\ub418\uace0 \uc800\uc7a5\ub418\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \ud53c\ud574\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uac00 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4, \uc9c0\ubc30\uad6c\uc870 \ubc0f \ubc95\ub960 \ubb38\uc11c \uad00\ub828 \uaddc\uc815\uc744 \ubd88\uc644\uc804\ud558\uac8c \uc900\uc218\ud558\uc5ec \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uac00 \uc5ec\uc804\ud788 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub294 \uc7ac\ubb34 \ubcf4\uace0 \ub370\uc774\ud130\ub97c \uc65c\uace1\ud558\uace0, \uac10\uc0ac \uc758\uacac\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uba70, \uc790\ubcf8 \uad00\ub9ac\uc758 \ud22c\uba85\uc131\uc744 \uc800\ud574\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uba74 \ud611\ub3d9\uc870\ud569\uc740 \uc774\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uc218\uc815\ud558\uc5ec \uc704\ud5d8\uc744 \uc904\uc774\uace0 \uac10\uc0ac\uc778\uacfc\uc758 \ud611\uc5c5 \ud6a8\uc728\uc131\uc744 \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc794\uc561 \ubcc0\ud658 \uc624\ub958:<\/b><span style=\"font-weight: 400;\"> \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc6a9\ud560 \ub54c \uac00\uc7a5 \ud754\ud55c \uc624\ub958\ub294 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uac1c\uc2dc \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6d\uac00 \uc9c0\uc6d0\uae08\uc744 \ubc1b\ub294 \uc808\ucc28\uac00 \ud22c\uba85\ud558\uc9c0 \uc54a\ub2e4:<\/b><span style=\"font-weight: 400;\"> \uc815\ubd80 \uc9c0\uc6d0\uae08\uacfc \uc790\ube44 \ubd80\ub2f4\uae08 \uc9c0\ucd9c \uc0ac\uc774\uc5d0 \uba85\ud655\ud55c \uad6c\ubd84\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uc6d0\ucd1d\ud68c \ud68c\uc758\ub85d\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774\ub85c \uc778\ud574 \uac10\uc0ac\uc778\uc774 \ub300\uaddc\ubaa8 \ud22c\uc790 \uacb0\uc815\uc758 \ud569\ubc95\uc131\uc744 \uac80\uc99d\ud558\uae30 \uc5b4\ub824\uc6cc\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \uac83\uc740 \ud574\ub2f9 \ubd80\uc11c\uc758 \uc131\uc219\ub3c4\uc640 \uc804\ubb38\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud611\ub3d9\uc870\ud569\/\ud611\ub3d9\uc870\ud569\uc5f0\ud569\ud68c\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \ud1a0\ub300\uac00 \ub418\uc5b4 \ub354 \ud070 \uc2dc\uc7a5\uc73c\ub85c \uc9c4\ucd9c\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc744 \uadc0\uc0ac\uc758 \ud30c\ud2b8\ub108\ub85c \uc0bc\uc73c\uc2ed\uc2dc\uc624. \ud48d\ubd80\ud55c \uacbd\ud5d8\uacfc \ud5cc\uc2e0\uc744 \ubc14\ud0d5\uc73c\ub85c, MAN\uc740 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ucd5c\uace0 \ud488\uc9c8\uc758 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uadc0\uc0ac\uac00 \uc0ac\uc5c5 \ubaa9\ud45c\ub97c \uc790\uc2e0 \uc788\uac8c \ub2ec\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\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_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c \uac10\uc0ac \uc11c\ube44\uc2a4 \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=\"Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\"><\/span>\ud611\ub3d9\uc870\ud569\uc774 2026\ub144\uc5d0 \uc758\ubb34 \uac10\uc0ac\ub97c \ubc1b\uc9c0 \uc54a\uc73c\uba74 \uc5b4\ub5bb\uac8c \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\ud611\ub3d9\uc870\ud569\uc740 \ud589\uc815\uc801 \uc81c\uc7ac \uc678\uc5d0\ub3c4 \uc138\uae08 \ud61c\ud0dd \uc911\ub2e8 \ubc0f \uad6d\uc601 \uc740\ud589\uc758 \uc6b0\ub300 \ub300\ucd9c \uc811\uadfc\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_tai_MAN_co_cao_khong\"><\/span>MAN\uc758 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \ube44\uc2fc\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN\uc740 \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\ub97c \uc704\ud55c \uc720\uc5f0\ud55c \uac10\uc0ac \ud328\ud0a4\uc9c0\ub97c \uc81c\uacf5\ud558\uba70, \uac01 \uae30\uad00\uc758 \uaddc\ubaa8\uc640 \uc7ac\uc815 \ub2a5\ub825\uc5d0 \ub9de\ucdb0 \ub9de\ucda4\ud615 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud568\uc73c\ub85c\uc368 \ube44\uc6a9 \ub300\ube44 \ud6e8\uc52c \ud070 \uac00\uce58\ub97c \uc5bb\uc744 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\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=\"Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\"><\/span>\uac10\uc0ac \uacb0\uacfc\uac00 \uad6c\uc131\uc6d0\uc5d0 \ub300\ud55c \uc774\uc775 \ubc30\ubd84\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\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. \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uac10\uc0ac \uacb0\uacfc\ub294 \uc2e4\uc81c \uc774\uc775\uacfc \uc790\uae08\uc758 \uc801\uc808\ud55c \ubc30\ubd84\uc744 \ud655\uc778\ud574 \uc90d\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc870\ud569\uc6d0\uc5d0\uac8c \uc774\uc775\uc774 \uacf5\uc815\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ub370\uc774\ud130\uc5d0 \uae30\ubc18\ud558\uc5ec \ubd84\ubc30\ub420 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\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_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\"><\/span>2026\ub144 \uac10\uc0ac\ub97c \uc900\ube44\ud558\uae30\uc5d0 \uac00\uc7a5 \uc88b\uc740 \uc2dc\uae30\ub294 \uc5b8\uc81c\uc77c\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\ud574\ub2f9 \ubd80\uc11c\ub294 2025\ub144 4\ubd84\uae30\ubd80\ud130 \ubb38\uc11c \uac80\ud1a0\ub97c \uc2dc\uc791\ud574\uc57c \ud569\ub2c8\ub2e4. \uc870\uae30\uc5d0 \uc900\ube44\ud558\uba74 2026\ub144 \ucd08\uc5d0 \uc794\uc561 \ud655\uc815 \ubc0f \ud611\ub3d9\uc870\ud569\uacfc \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc5d0 \ub300\ud55c \uacf5\uc2dd \uac10\uc0ac \uc2e4\uc2dc \uc804\uc5d0 \uc624\ub958\ub97c \uc2e0\uc18d\ud558\uac8c \uc218\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.                    <\/p>\n                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