{"id":4469,"date":"2026-01-02T01:51:26","date_gmt":"2026-01-02T08:51:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4469"},"modified":"2026-01-02T01:51:26","modified_gmt":"2026-01-02T08:51:26","slug":"kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/","title":{"rendered":"\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \uac10\uc0ac: \ud504\ub85c\uc138\uc2a4, \ubc95\uc801 \uaddc\uc815 \ubc0f \ucd5c\uc801\uc758 \uc194\ub8e8\uc158."},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:1783714e-d59c-44c9-a4d1-28a9849e215f-15\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ud22c\uba85\uc131 \ud655\ubcf4, \ubc95\uaddc \uc900\uc218, \ud22c\uc790\uc790\uc758 \uc815\ub2f9\ud55c \uad8c\ub9ac \ubcf4\ud638\ub97c \ubaa9\uc801\uc73c\ub85c \ud558\ub294 \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \uac80\uc0ac\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc99d\uc2dc\uac00 \uace0\ub3c4\ud654\ub97c \uc704\ud574 \ub178\ub825\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c \uc21c\uc790\uc0b0\uac00\uce58(NAV)\uc758 \uc815\ud655\uc131 \uac80\uc99d\uacfc \uc6b4\uc6a9\uc790\uc0b0\uc758 \uc548\uc804\uc131 \ud655\uc778\uc740 \ud68c\uacc4\ubc95\uc778\uc758 \ud575\uc2ec \uc5c5\ubb34\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95 2019<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Nghi-dinh-155-2020-ND-CP-huong-dan-Luat-Chung-khoan-461323.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 155\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\uc99d\uad8c\uac70\ub798\uae30\uad00\uacfc \uacf5\ubaa8\ud22c\uc790\ud380\ub4dc\ub294 \ub9e4\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \ud22c\uc790\ud380\ub4dc\uc640 \ud380\ub4dc \uc6b4\uc6a9\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ud68c\uacc4 \uc624\ub958\ub97c \ubc1c\uacac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud6a8\uc728\uc131\ub3c4 \ud3c9\uac00\ud558\uc5ec \uae08\uc735 \uc2dc\uc7a5\uc758 \uc548\uc815\uc131\uacfc \uc2e0\ub8b0\ub97c \uc720\uc9c0\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c \uc774\ub7ec\ud55c \uc2ec\uce35\uc801\uc778 \uce21\uba74\ub4e4\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ban_chat_va_muc_dich_cua_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \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-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Bao_ve_quyen_loi_nha_dau_tu_va_tinh_minh_bach_tai_san\" >\ud22c\uc790\uc790 \uad8c\ub9ac \ubcf4\ud638 \ubc0f \uc790\uc0b0 \ud22c\uba85\uc131 \ud655\ubcf4.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tuan_thu_khuon_kho_phap_ly_nghiem_ngat_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8\uc758 \ubc95\uc801 \uccb4\uacc4\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Doi_tuong_trong_tam_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\uac10\uc0ac\uc758 \uc8fc\uc694 \ucd08\uc810\uc740 \ud22c\uc790 \ud380\ub4dc\uc640 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub9de\ucdb0\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_toan_tai_Cong_ty_quan_ly_quy_CTQLQ\" >\ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac(FMC)\uc758 \uac10\uc0ac<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_toan_cac_loai_hinh_Quy_dau_tu_chung_khoan\" >\ub2e4\uc591\ud55c \uc720\ud615\uc758 \uc99d\uad8c \ud22c\uc790 \ud380\ub4dc\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Yeu_cau_ve_nang_luc_nhan_su_va_bo_may_kiem_soat\" >\uc778\ub825 \uc5ed\ub7c9 \ubc0f \ud1b5\uc81c \uba54\ucee4\ub2c8\uc998\uc5d0 \uad00\ud55c \uc694\uad6c\uc0ac\ud56d.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Vai_tro_cua_Kiem_toan_noi_bo_trong_CTQLQ\" >\ud488\uc9c8 \uad00\ub9ac\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5ed\ud560.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tieu_chuan_doi_voi_to_chuc_kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac \uae30\uad00\uc5d0 \ub300\ud55c \uae30\uc900<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Cac_linh_vuc_nghiep_vu_trong_tam_trong_quy_trinh_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \uc804\ubb38 \ubd84\uc57c.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_soat_quy_trinh_dinh_gia_va_tinh_toan_NAV\" >\ud3c9\uac00 \uacfc\uc815\uc744 \uad00\ub9ac\ud558\uace0 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\" >\ud22c\uc790 \ud55c\ub3c4 \uc900\uc218 \uc5ec\ubd80 \ud655\uc778<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\" >\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 MAN\uc744 \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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Doi_ngu_chuyen_gia_so_huu_chung_chi_quoc_te_danh_gia\" >\uc800\ud76c \uc804\ubb38\uac00\ud300\uc740 \uad8c\uc704 \uc788\ub294 \uad6d\uc81c \uc778\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Quy_trinh_kiem_toan_hien_dai_dua_tren_cong_nghe_Data_Analytics\" >\ud604\ub300 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uae30\uc220(\ub370\uc774\ud130 \ubd84\uc11d)\uc744 \uae30\ubc18\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Am_hieu_sau_sac_he_thong_phap_luat_chung_khoan_Viet_Nam\" >\ubca0\ud2b8\ub0a8 \uc99d\uad8c\ubc95 \uccb4\uacc4\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc774\ud574.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Nhung_thach_thuc_dac_thu_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\ub97c \uac10\uc0ac\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \uad6c\uccb4\uc801\uc778 \uc5b4\ub824\uc6c0.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Su_phuc_tap_cua_cac_cong_cu_tai_chinh_moi\" >\uc0c8\ub85c\uc6b4 \uae08\uc735 \uc0c1\ud488\uc758 \ubcf5\uc7a1\uc131<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Rui_ro_tu_he_thong_cong_nghe_thong_tin\" >\uc815\ubcf4 \uae30\uc220 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc778\ud55c \uc704\ud5d8<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ket_luan\" >\ub05d\ub0b4\ub2e4\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Cau_hoi_thuong_gap_ve_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tai_sao_NAV_lai_la_trong_tam_cua_kiem_toan_quy\" >\ud380\ub4dc \uac10\uc0ac\uc5d0\uc11c \uc21c\uc790\uc0b0\uac00\uce58(NAV)\uac00 \uc911\uc810\uc801\uc73c\ub85c \ub2e4\ub904\uc9c0\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\" >\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c \uc5c6\uc774 \uc790\uc0b0\uc744 \uad00\ub9ac\ud558\ub294 \ud68c\uc0ac\ub294 \ucc98\ubc8c\uc744 \ubc1b\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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Chung_chi_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\" >\ud380\ub4dc \uac10\uc0ac\uc778\uc774 \ub418\ub824\uba74 CFA \uc790\uaca9\uc99d\uc774 \ud544\uc218\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ud22c\uc790\uc790\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uace0 \uc790\uc0b0 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uac10\uc0ac\ub294 \ud22c\uc790 \uc790\uc0b0\uc758 \uc874\uc7ac, \uc18c\uc720\uad8c \ubc0f \uacf5\uc815 \uac00\uce58\ub97c \uac80\uc99d\ud568\uc73c\ub85c\uc368 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\uac00 \uc815\ud655\ud558\uac8c \ubc18\uc601\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\uace0, \uc0ac\uae30 \ubc0f \uc815\ubcf4 \uc65c\uace1\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0, \uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \uc99d\uad8c\ubc95\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud558\uba70, \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uac00 \uc9c0\ubc30\uad6c\uc870 \uc694\uac74\uc744 \ucda9\uc871\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4471\" aria-describedby=\"caption-attachment-4471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4471\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4471\" class=\"wp-caption-text\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \ubaa9\uc801.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bao_ve_quyen_loi_nha_dau_tu_va_tinh_minh_bach_tai_san\"><\/span><b>\ud22c\uc790\uc790 \uad8c\ub9ac \ubcf4\ud638 \ubc0f \uc790\uc0b0 \ud22c\uba85\uc131 \ud655\ubcf4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ud575\uc2ec\uc740 \ud22c\uc790 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\uc5d0 \ud3ec\ud568\ub41c \uc790\uc0b0\uc758 \uc874\uc7ac\uc640 \uc18c\uc720\uad8c\uc744 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud22c\uc790\uc790\ub4e4\uc740 \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc744 \ud1b5\ud574 \ud22c\uc790 \uc790\ubcf8\uc774 \uc801\uc808\ud558\uac8c \uc6b4\uc6a9\ub418\uace0 \uc788\uc73c\uba70 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\uc5d0 \uc815\ud655\ud558\uac8c \ubc18\uc601\ub418\uc5c8\ub2e4\ub294 \ud655\uc2e0\uc744 \uc5bb\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc790\uc0b0 \ud3c9\uac00 \uc624\ub958\ub294 \uc2ec\uac01\ud55c \ubc95\uc801 \ubc0f \uc7ac\uc815\uc801 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \uc8fc\ub41c \ubaa9\uc801\uc740 \uc0ac\uae30 \ubc0f \ubd80\ub2f9 \uc774\ub4dd\uc744 \ubc29\uc9c0\ud558\uace0 \ub300\uc911\uc5d0\uac8c \uacf5\uac1c\ub418\ub294 \ubaa8\ub4e0 \uc815\ubcf4\uac00 \uc9c4\uc2e4\ub418\uace0 \ud569\ub9ac\uc801\uc778\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_thu_khuon_kho_phap_ly_nghiem_ngat_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8\uc758 \ubc95\uc801 \uccb4\uacc4\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac \ud65c\ub3d9\uc740 \ud604\ud589 \ubc95\uaddc\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc6b4\uc6a9\uc0ac\uac00 \uad6d\uac00 \uac10\ub3c5 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \ud589\uc815 \ucc98\ubc8c\uc774\ub098 \uc601\uc5c5 \uc815\uc9c0 \ucc98\ubd84\uc744 \ubc1b\ub294 \uc704\ud5d8\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\uc774 \uc694\uc57d\ud45c\ub294 \ubca0\ud2b8\ub0a8\uc758 \uc5c4\uaca9\ud55c \ubc95\uc801 \uccb4\uacc4\ub97c \uc900\uc218\ud569\ub2c8\ub2e4.<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac \uad00\ub828 \ucf58\ud150\uce20<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95 \uc81c54\/2019\/QH14\ud638<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 155\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uae30\uc5c5 \uc9c0\ubc30 \uad6c\uc870 \ubc0f \ud380\ub4dc \uc6b4\uc601\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uad00\ub9ac \ubc0f \uc6b4\uc601 \uc9c0\uce68.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 98\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ud22c\uc790\ud380\ub4dc \uc6b4\uc6a9\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_trong_tam_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\uac10\uc0ac\uc758 \uc8fc\uc694 \ucd08\uc810\uc740 \ud22c\uc790 \ud380\ub4dc\uc640 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub9de\ucdb0\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\ub97c \uac10\uc0ac\ud560 \ub54c, \uac10\uc0ac \ub300\uc0c1 \uc601\uc5ed\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uac10\uc0ac \uc758\uacac\uc758 \uc9c8\uacfc \uc2e0\ub8b0\uc131\uc744 \uacb0\uc815\uc9d3\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4. \uac10\uc0ac \ubc94\uc704\ub294 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0, \ud574\ub2f9 \ud68c\uc0ac\uac00 \uc6b4\uc6a9\ud558\ub294 \ud22c\uc790 \ud380\ub4dc\uae4c\uc9c0 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc758 \ucd08\uc810\uc740 \uc790\ubcf8, \uc218\uc218\ub8cc \uc218\uc775, \uc6b4\uc601 \ube44\uc6a9, \uc7ac\ubb34 \uac74\uc804\uc131 \ube44\uc728 \uc900\uc218 \uc5ec\ubd80, \ud2b9\ud788 \uc218\ud0c1 \uc740\ud589 \ubc0f \uc99d\uad8c \uc608\ud0c1 \uc2dc\uc2a4\ud15c\uacfc\uc758 \ube44\uad50\ub97c \ud1b5\ud574 \ud22c\uc790 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\uc758 \uc874\uc7ac \uc5ec\ubd80\uc640 \uac00\uce58\ub97c \ud655\uc778\ud558\ub294 \ub370 \ub9de\ucdb0\uc9d1\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_4473\" aria-describedby=\"caption-attachment-4473\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4473\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4473\" class=\"wp-caption-text\">\uac10\uc0ac\uc758 \uc8fc\uc694 \ucd08\uc810\uc740 \ud22c\uc790 \ud380\ub4dc\uc640 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub9de\ucdb0\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_Cong_ty_quan_ly_quy_CTQLQ\"><\/span><b>\ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac(FMC)\uc758 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc790\uc0b0 \uad00\ub9ac\uc640 \uad00\ub828\ud558\uc5ec \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc5d0 \uc911\uc810\uc744 \ub461\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;\"> \uc5ec\uae30\uc5d0\ub294 \uae30\uc5c5 \uc790\uccb4\uc758 \uac1c\ubcc4 \uc7ac\ubb34\uc81c\ud45c\uc640 \ud1b5\ud569 \uc7ac\ubb34\uc81c\ud45c\ub97c \ubaa8\ub450 \uac80\ud1a0\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uac80\ud1a0 \ub0b4\uc6a9\uc5d0\ub294 \ub4f1\ub85d \uc790\ubcf8\uae08, \ud380\ub4dc \uc6b4\uc6a9 \uc218\uc218\ub8cc \uc218\uc775, \ubcf4\ub108\uc2a4 \uc218\uc218\ub8cc \ubc0f \uc6b4\uc601 \ube44\uc6a9 \uac80\uc99d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud2b9\ud788 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uac00 \uc0c1\uc7a5 \ud68c\uc0ac\uc778 \uacbd\uc6b0, \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc9c0\ubc30\uad6c\uc870 \uce21\uba74\uc5d0\uc11c \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9d1\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ud68c\uc0ac\uac00 \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c\uac00 \uc815\ud55c \uc7ac\ubb34 \uac74\uc804\uc131 \ube44\uc728\uc744 \uc720\uc9c0\ud558\uace0 \uc788\ub294\uc9c0 \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cac_loai_hinh_Quy_dau_tu_chung_khoan\"><\/span><b>\ub2e4\uc591\ud55c \uc720\ud615\uc758 \uc99d\uad8c \ud22c\uc790 \ud380\ub4dc\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc\ub294 \ubc95\uc778\uaca9\uc740 \uc5c6\uc9c0\ub9cc \ub3c5\ub9bd\uc801\uc778 \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\ub294 \uc2e4\uccb4\uc785\ub2c8\ub2e4. \ud604\uc7ac \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uac1c\ubc29\ud615 \ud380\ub4dc, \ud3d0\uc1c4\ud615 \ud380\ub4dc, \ud68c\uc6d0\ud615 \ud380\ub4dc, ETF, \ubd80\ub3d9\uc0b0 \ud22c\uc790 \uc2e0\ud0c1(REIT) \ub4f1\uc758 \ud380\ub4dc \uc720\ud615\uc5d0 \ucd08\uc810\uc744 \ub9de\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud575\uc2ec\uc740 \ud3ec\ud2b8\ud3f4\ub9ac\uc624 \uac10\uc0ac\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uac10\ub3c5\uc740\ud589\uacfc \ubca0\ud2b8\ub0a8 \uc99d\uad8c\uc608\ud0c1\uc6d0(VSDC)\uc758 \uc99d\uad8c \uc794\uc561\uc744 \ub300\uc870\ud558\uc5ec \uc7a5\ubd80\uc640 \uc2e4\uc81c \uc794\uc561 \uac04\uc5d0 \ucc28\uc774\uac00 \uc5c6\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_nang_luc_nhan_su_va_bo_may_kiem_soat\"><\/span><b>\uc778\ub825 \uc5ed\ub7c9 \ubc0f \ud1b5\uc81c \uba54\ucee4\ub2c8\uc998\uc5d0 \uad00\ud55c \uc694\uad6c\uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac \ud6a8\uc728\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \uc788\uc5b4 \uc778\uc801 \uc790\uc6d0 \uc5ed\ub7c9\uacfc \ud1b5\uc81c \uba54\ucee4\ub2c8\uc998\uc740 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uc99d\uad8c\ubc95\uc740 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \ub0b4\ubd80 \uac10\uc0ac\uc640 \ub3c5\ub9bd \uac10\uc0ac \uae30\uad00 \ubaa8\ub450\uc5d0 \ub300\ud574 \uc5c4\uaca9\ud55c \uc694\uac74\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uc131, \uc804\ubb38 \uc790\uaca9, \ub3c5\ub9bd\uc131 \uad00\ub828 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uac83\uc740 \uac10\uc0ac \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc704\ud5d8 \uad00\ub9ac, \uc774\ud574 \ucda9\ub3cc \ubc29\uc9c0, \ud22c\uc790\uc790 \uad8c\ub9ac \ubcf4\ud638\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_noi_bo_trong_CTQLQ\"><\/span><b>\ud488\uc9c8 \uad00\ub9ac\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub960\uc5d0 \ub530\ub77c \uacf5\ubaa8 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\ub294 \uc774\uc0ac\ud68c\uc5d0 \uc9c1\uc811 \ubcf4\uace0\ud558\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud68c\uc0ac\uc5d0\uc11c \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\ub97c \uac10\uc0ac\ud558\ub294 \ub2f4\ub2f9\uc790\ub294 \uc7ac\ubb34 \ubd84\uc11d \ubc0f \uc704\ud5d8 \uad00\ub9ac\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uacf5\uc778\uc7ac\ubb34\ubd84\uc11d\uc0ac(CFA) 2\uae09 \uc774\uc0c1\uc758 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud55c \uc804\ubb38\uac00\uac00 \uc120\ud638\ub429\ub2c8\ub2e4. \uc774\ub4e4\uc740 \ud380\ub4dc \ub9e4\ub2c8\uc800\uc640 \ud380\ub4dc \ud22c\uc790\uc790 \uac04\uc758 \uc774\ud574 \ucda9\ub3cc\uc744 \uac10\uc9c0\ud558\ub294 \ucd5c\uc804\uc120 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chuan_doi_voi_to_chuc_kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac \uae30\uad00\uc5d0 \ub300\ud55c \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \ud68c\uacc4\ubc95\uc778\uc774 \ud22c\uc790\ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\ud68c\uc0ac\ub97c \uac10\uc0ac\ud560 \uc218 \uc788\ub294 \uad8c\ud55c\uc744 \uac00\uc9c4 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud574\ub2f9 \ud68c\uacc4\ubc95\uc778\uc740 \uc99d\uad8c \ubd80\ubb38\uc5d0\uc11c \uacf5\uc775\uacfc \uad00\ub828\ub41c \uae30\uad00\uc744 \uac10\uc0ac\ud558\uae30 \uc704\ud574 \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c\uac00 \uc2b9\uc778\ud55c \ud68c\uacc4\ubc95\uc778 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_nghiep_vu_trong_tam_trong_quy_trinh_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \uc804\ubb38 \ubd84\uc57c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:1783714e-d59c-44c9-a4d1-28a9849e215f-15\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac\uc5d0\uc11c \ud575\uc2ec \uac70\ub798\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \ud22c\uc790\uc790\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uace0 \uc815\ubcf4 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc790\uc0b0 \ud3c9\uac00, \uc21c\uc790\uc0b0\uac00\uce58(NAV) \uacc4\uc0b0, \uadf8\ub9ac\uace0 \ud380\ub4dc \uc815\uad00 \ubc0f \ubc95\uaddc\uc5d0 \uba85\uc2dc\ub41c \ud22c\uc790 \ud55c\ub3c4 \uc900\uc218 \uc5ec\ubd80\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uce21\uba74\uc5d0 \ub300\ud55c \uc5c4\uaca9\ud55c \uad00\ub9ac\ub294 \ubd88\uc77c\uce58\ub97c \uc2e0\uc18d\ud558\uac8c \ubc1c\uacac\ud558\uace0, \ubd80\uc815\ud655\ud55c \uc815\ubcf4 \uacf5\uac1c \uc704\ud5d8\uc744 \uc904\uc774\uba70, \ud380\ub4dc\uac00 \ubc95\uc801 \ud14c\ub450\ub9ac \uc548\uc5d0\uc11c \uc6b4\uc601\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_4472\" aria-describedby=\"caption-attachment-4472\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4472\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"C\u00e1c l\u0129nh v\u1ef1c nghi\u1ec7p v\u1ee5 tr\u1ecdng t\u00e2m trong quy tr\u00ecnh ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4472\" class=\"wp-caption-text\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \uc804\ubb38 \ubd84\uc57c.<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_quy_trinh_dinh_gia_va_tinh_toan_NAV\"><\/span><b>\ud3c9\uac00 \uacfc\uc815\uc744 \uad00\ub9ac\ud558\uace0 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub294 \ud380\ub4dc\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \uc9c0\ud45c\uc785\ub2c8\ub2e4. \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac\uc778\uc740 \uc0c1\uc7a5 \ubc0f \ube44\uc0c1\uc7a5 \uc99d\uad8c\uc5d0 \ub300\ud55c \ud3c9\uac00 \uacfc\uc815\uc774 \ud380\ub4dc \uc815\uad00 \ubc0f \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud638\ub180\ub8f0\ub8e8 \uc99d\uad8c\uac70\ub798\uc18c(HOSE)\uc640 \ud558\uc640\uc774 \uc99d\uad8c\uac70\ub798\uc18c(HNX)\uc758 \uc885\uac00 \ub610\ub294 \uae08\uc735\uae30\uad00\uc758 \uc2dc\uc138\uc640 \uac19\uc740 \uac00\uaca9 \ub370\uc774\ud130 \uc18c\uc2a4\ub97c \uac80\ud1a0\ud558\uc5ec \uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub97c \uc7ac\uacc4\uc0b0\ud558\uace0 \uc774\ub97c \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uac00 \ub9e4\uc77c \ub610\ub294 \ub9e4\uc8fc \ubc1c\ud45c\ud558\ub294 \uc218\uce58\uc640 \ube44\uad50\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\"><\/span><b>\ud22c\uc790 \ud55c\ub3c4 \uc900\uc218 \uc5ec\ubd80 \ud655\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac01 \ud380\ub4dc\ub294 \uc704\ud5d8 \ubd84\uc0b0\uc744 \uc704\ud574 \ud2b9\uc815 \ud22c\uc790 \uc81c\ud55c \uc0ac\ud56d\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud380\ub4dc \uac10\uc0ac\uc778\uacfc \ud380\ub4dc \uc6b4\uc6a9\uc0ac\ub294 \ud380\ub4dc\uac00 \ub2e4\uc74c\uacfc \uac19\uc740 \ube44\uc728 \uc704\ubc18 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uac1c\ubc29\ud615 \ud380\ub4dc\uc758 \uacbd\uc6b0 \ucd1d \uc790\uc0b0 \uac00\uce58\uc758 151,300\uc5b5 \uc6d0\uc744 \ucd08\uacfc\ud558\uc5ec \ub2e8\uc77c \ubc1c\ud589\uc790\uc758 \uc99d\uad8c\uc5d0 \ud22c\uc790\ud558\uc9c0 \uc54a\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\ud22c\uc790 \ud55c\ub3c4 \uc900\uc218 \uc810\uac80 \uc694\uc57d\ud45c<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uaddc\uc815 \uc900\uc218 \uc9c0\ud45c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacf5\ud1b5 \uaddc\uc815 (\ubb34\uc81c\ud55c \ud380\ub4dc)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc1c\ud589\uc0ac\uc5d0 \ud22c\uc790\ud558\uc138\uc694.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d\uc790\uc0b0 \uac00\uce58\uac00 15%\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac19\uc740 \uadf8\ub8f9 \ub0b4 \uae30\uc5c5\uc5d0 \ud22c\uc790\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d \uc790\uc0b0 \uac00\uce58\uc758 30%\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud30c\uc0dd\uc0c1\ud488 \ud22c\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc624\ub85c\uc9c0 \uc704\ud5d8 \uc608\ubc29 \ubaa9\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc44\ubb34\uc99d\uad8c \ubcf4\uc720 \ube44\uc728<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \uba85\uc2dc\ub41c \uc804\ub7b5\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\"><\/span><b>\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 MAN\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc801\ud569\ud55c \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc740 \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uacfc \uc2dc\uc7a5\uc5d0\uc11c\uc758 \ud380\ub4dc \ud3c9\ud310\uc5d0 \uacb0\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. MAN(Master Accountant Network)\uc758 \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uad6d\uc81c\uc801\uc73c\ub85c \uc778\uc99d\ub41c \uc804\ubb38\uac00 \ud300, \ub370\uc774\ud130 \ubd84\uc11d\uc744 \uc801\uc6a9\ud55c \uac10\uc0ac \ud504\ub85c\uc138\uc2a4, \uadf8\ub9ac\uace0 \ubca0\ud2b8\ub0a8 \uc99d\uad8c\ubc95\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \ubc14\ud0d5\uc73c\ub85c \uc99d\uad8c \ubd80\ubb38\uc5d0 \ud2b9\ud654\ub418\uc5b4 \uc124\uacc4\ub418\uc5c8\uc2b5\ub2c8\ub2e4. MAN\uc740 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uc758\uacac\uc744 \uc81c\uacf5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \uc7a5\uae30\uc801\uc778 \uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c \uac1c\uc120\uc744 \uc704\ud55c \ud30c\ud2b8\ub108 \uc5ed\ud560\ub3c4 \uc218\ud589\ud569\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_4475\" aria-describedby=\"caption-attachment-4475\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4475\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg\" alt=\"L\u00fd do n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4475\" class=\"wp-caption-text\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 MAN\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_so_huu_chung_chi_quoc_te_danh_gia\"><\/span><b>\uc800\ud76c \uc804\ubb38\uac00\ud300\uc740 \uad8c\uc704 \uc788\ub294 \uad6d\uc81c \uc778\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac \uac10\uc0ac\uac00 \uace0\ub3c4\uc758 \uc804\ubb38\uc131\uc744 \uc694\ud558\ub294 \ubd84\uc57c\uc784\uc744 \uc798 \uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c \ud575\uc2ec \ud300\uc740 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam) \uc790\uaca9\uc99d\uc740 \ubb3c\ub860, CFA \ubc0f ACCA \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud55c \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790 \ubd84\uc11d\uc801 \uc0ac\uace0\uc640 \ud45c\uc900 \ud68c\uacc4 \uc6d0\uce59\uc758 \uacb0\ud569\uc744 \ud1b5\ud574 MAN\uc740 \ub2e8\uc21c\ud788 \ud45c\uba74\uc801\uc778 \uc218\uce58\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \uadf8\uce58\uc9c0 \uc54a\uace0 \ud3ec\ud2b8\ud3f4\ub9ac\uc624 \uc704\ud5d8\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \ud3c9\uac00\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_hien_dai_dua_tren_cong_nghe_Data_Analytics\"><\/span><b>\ud604\ub300 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uae30\uc220(\ub370\uc774\ud130 \ubd84\uc11d)\uc744 \uae30\ubc18\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \ube45\ub370\uc774\ud130 \ubd84\uc11d \ub3c4\uad6c\ub97c \ud65c\uc6a9\ud558\uc5ec \uace0\uac1d\uc0ac\uc758 \uac70\ub798\ub97c \ub300\uc870\ud558\uace0 \uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub97c \uc7ac\uc0b0\uc815\ud569\ub2c8\ub2e4. MAN\uc758 \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ub2e8\uc21c\ud55c \uc218\ub3d9 \ud655\ub960 \ud45c\ubcf8 \ucd94\ucd9c\uc744 \ub118\uc5b4\uc12d\ub2c8\ub2e4. \uc800\ud76c\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548\uc758 100% \uac70\ub798 \ub370\uc774\ud130\ub97c \ubd84\uc11d\ud558\uc5ec \ud3c9\uac00 \ub610\ub294 \uc218\uc218\ub8cc \ubc30\ubd84\uc0c1\uc758 \uc544\uc8fc \uc791\uc740 \ucc28\uc774\uae4c\uc9c0\ub3c4 \uac10\uc9c0\ud560 \uc218 \uc788\ub294 \uc5ed\ub7c9\uc744 \uac16\ucd94\uace0 \uc788\uc5b4, \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uac00 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc808\ub300\uc801\uc778 \uc2e0\ub8b0\ub97c \uc720\uc9c0\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Am_hieu_sau_sac_he_thong_phap_luat_chung_khoan_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc99d\uad8c\ubc95 \uccb4\uacc4\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc774\ud574.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \uc218\ub9ce\uc740 \uae08\uc735\uae30\uad00\uacfc\uc758 \ud3ed\ub113\uc740 \ud611\ub825 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uc7ac\ubb34\ubd80\uc640 \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c\uc758 \ucd5c\uc2e0 \uc9c0\uce68 \ubc0f \uacf5\ubb38\uc744 \ud56d\uc0c1 \uc219\uc9c0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uc758 \uac10\uc0ac\ub97c \uc704\ud574 MAN\uc744 \uc120\ud0dd\ud558\ub294 \uae30\uc5c5\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\ubfd0\ub9cc \uc544\ub2c8\ub77c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud5c8\uc810\uc5d0 \ub300\ud55c \uc790\ubb38 \uc11c\ube44\uc2a4\ub3c4 \uc81c\uacf5\ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uc774\ub97c \ud1b5\ud574 \uc815\uae30 \uac10\uc0ac \uc804\uc5d0 \ud589\uc815 \ucc98\ubc8c \uc704\ud5d8\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_dac_thu_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\ub97c \uac10\uc0ac\ud560 \ub54c \ubc1c\uc0dd\ud558\ub294 \uad6c\uccb4\uc801\uc778 \uc5b4\ub824\uc6c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac \uc5c5\ubb34\ub294 \uae08\uc735 \uc2dc\uc7a5\uc758 \ubcf5\uc7a1\uc131 \uc99d\uac00\uc640 \uae30\uc220 \uc758\uc874\ub3c4 \uc0c1\uc2b9\uc73c\ub85c \uc778\ud574 \uc5ec\ub7ec \uac00\uc9c0 \uace0\uc720\ud55c \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc804\ud1b5\uc801\uc778 \uc790\uc0b0 \uc678\uc5d0\ub3c4 \ud30c\uc0dd \uae08\uc735 \uc0c1\ud488 \ubc0f \uad6c\uc870\ud654 \uc0c1\ud488\uc758 \ub4f1\uc7a5\uc73c\ub85c \uc2ec\uce35\uc801\uc778 \uac00\uce58 \ud3c9\uac00 \uc5ed\ub7c9\uc5d0 \ub300\ud55c \uc218\uc694\uac00 \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \uc815\ubcf4 \uae30\uc220 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8\uc73c\ub85c \uc778\ud574 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uacfc \ubcf4\uc548\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uac10\uc0ac\uc640 IT \uac10\uc0ac\ub97c \uae34\ubc00\ud558\uac8c \ud1b5\ud569\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_phuc_tap_cua_cac_cong_cu_tai_chinh_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \uae08\uc735 \uc0c1\ud488\uc758 \ubcf5\uc7a1\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc624\ub298\ub0a0 \ud380\ub4dc\ub294 \uc8fc\uc2dd\uacfc \ucc44\uad8c\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc120\ubb3c \uacc4\uc57d, \uc635\uc158, \uad6c\uc870\ud654 \uc0c1\ud488\uc5d0\ub3c4 \ud22c\uc790\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud380\ub4dc \uac10\uc0ac \ub2f4\ub2f9\uc790\uc640 \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\ub294 \ubcf5\uc7a1\ud55c \uae08\uc735 \ubaa8\ub378\uc744 \ud3c9\uac00\ud558\ub294 \uc9c0\uc2dd\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_he_thong_cong_nghe_thong_tin\"><\/span><b>\uc815\ubcf4 \uae30\uc220 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc778\ud55c \uc704\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc8fc\ubb38 \uc811\uc218 \ubc0f \uc2e4\ud589\ubd80\ud130 \ud68c\uacc4 \ucc98\ub9ac\uae4c\uc9c0 \uc804 \uacfc\uc815\uc774 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. IT \uc2dc\uc2a4\ud15c\uc5d0 \ucde8\uc57d\uc810\uc774 \uc788\ub294 \uacbd\uc6b0 \uc7ac\ubb34 \ub370\uc774\ud130\uac00 \uc870\uc791\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \ud604\ub300\uc2dd \uac10\uc0ac\uc5d0\ub294 \uc815\ubcf4 \uc2dc\uc2a4\ud15c \uac10\uc0ac(IT \uac10\uc0ac)\uac00 \ud56d\uc0c1 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uae08\uc735 \uc2dc\uc7a5\uc744 \ub354\uc6b1 \uac74\uc804\ud558\uace0 \ud22c\uba85\ud558\uac8c \ub9cc\ub4dc\ub294 \ud544\ud130 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uac10\uc0ac \uc808\ucc28\ub97c \uc81c\ub300\ub85c \uc774\ud589\ud558\ub294 \uac83\uc740 \ubc95\uc801 \ucc45\uc784\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uac00 \uad6d\ub0b4\uc678 \ud30c\ud2b8\ub108\uc640\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \uae30\ubc18\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \ud22c\uc790 \ud65c\ub3d9\uc774 \ub354\uc6b1 \ub2e4\uc591\ud574\uc9d0\uc5d0 \ub530\ub77c \uc804\ubb38 \uac10\uc0ac \ubc95\uc778\uc758 \uc5ed\ud560\uc740 \ub354\uc6b1 \uc911\uc694\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p>\uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \uae08\uc735 \ubc0f \uc99d\uad8c \ubd84\uc57c\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc804\ubb38 \uc9c0\uc2dd\uc744 \uac16\ucd98 \ud30c\ud2b8\ub108\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \uae08\uc735 \uae30\uad00\uc744 \uc704\ud55c \uc804\ubb38\uc801\uc778 \uac10\uc0ac, \ud68c\uacc4 \ubc0f \uc138\ubb34 \ucee8\uc124\ud305 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc99d\uad8c\ubc95 \ubc0f \uc2dc\uc7a5 \uad00\ud589\uc5d0 \uc815\ud1b5\ud55c \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c MAN \ud300\uc740 \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\uc758 \uac10\uc0ac\ub97c \ud1b5\ud574 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc81c\uacf5\ud568\uc73c\ub85c\uc368 \ud30c\ud2b8\ub108\uc0ac\uac00 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5 \uc804\ub7b5\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/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_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac \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=\"Tai_sao_NAV_lai_la_trong_tam_cua_kiem_toan_quy\"><\/span>\ud380\ub4dc \uac10\uc0ac\uc5d0\uc11c \uc21c\uc790\uc0b0\uac00\uce58(NAV)\uac00 \uc911\uc810\uc801\uc73c\ub85c \ub2e4\ub904\uc9c0\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\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\uc21c\uc790\uc0b0\uac00\uce58(NAV)\ub294 \ud22c\uc790\uc790\uc758 \ub9e4\uc218\/\ub9e4\ub3c4 \uac00\uaca9\uc744 \uacb0\uc815\ud558\ub294 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4. NAV\uac00 \uc798\ubabb \uc0b0\uc815\ub420 \uacbd\uc6b0 \ud22c\uc790\uc790\uc758 \uc774\uc775\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\uace0, \ud380\ub4dc \uc6b4\uc6a9\uc0ac\uc5d0 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c \uc5c6\uc774 \uc790\uc0b0\uc744 \uad00\ub9ac\ud558\ub294 \ud68c\uc0ac\ub294 \ucc98\ubc8c\uc744 \ubc1b\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\ub124. \uc99d\uad8c \ubd80\ubb38 \ud589\uc815\ucc98\ubc8c\uc5d0 \uad00\ud55c \ubc95\ub839\uc5d0 \ub530\ub974\uba74, \uc801\uaca9 \uae30\uc5c5\uc774 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \ubcf4\uc720\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc8c\uae08\uc774 \ubd80\uacfc\ub418\uace0 \uc2dc\uc815 \uc870\uce58\uac00 \uc694\uad6c\ub429\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_chi_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\"><\/span>\ud380\ub4dc \uac10\uc0ac\uc778\uc774 \ub418\ub824\uba74 CFA \uc790\uaca9\uc99d\uc774 \ud544\uc218\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uc790\uaca9\uc99d\ucc98\ub7fc \ubc95\uc801\uc73c\ub85c \uc758\ubb34\uc801\uc778 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, CFA \uc790\uaca9\uc99d\uc740 \ud22c\uc790 \ud380\ub4dc \ubc0f \ud380\ub4dc \uc6b4\uc6a9 \ud68c\uc0ac\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uac10\uc0ac\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc804\ubb38 \uc5ed\ub7c9\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \ucc99\ub3c4\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao NAV l\u1ea1i l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"NAV (Net Asset Value) quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb mua\/b\u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. N\u1ebfu NAV sai, l\u1ee3i \u00edch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp, d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd cho CTQLQ.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"CTQLQ kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1ecb ph\u1ea1t 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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Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam \u0111ang n\u1ed7 l\u1ef1c n\u00e2ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4469","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4469","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=4469"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4469\/revisions"}],"predecessor-version":[{"id":4476,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4469\/revisions\/4476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4474"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}