{"id":4477,"date":"2026-01-02T02:30:26","date_gmt":"2026-01-02T09:30:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4477"},"modified":"2026-01-02T02:30:26","modified_gmt":"2026-01-02T09:30:26","slug":"kiem-toan-to-chuc-tai-chinh-vi-mo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/","title":{"rendered":"\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac: \ud22c\uba85\uc131\uacfc \uc9c0\uc18d\uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \ud574\uacb0\ucc45."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\ub294 \ud480\ubfcc\ub9ac \uae08\uc735 \uc2dc\uc2a4\ud15c\uc758 \uc808\ub300\uc801\uc778 \ud22c\uba85\uc131\uacfc \uc548\uc804\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uc758\ubb34\uc801\uc774\uace0 \ub3c5\ub9bd\uc801\uc778 \uac80\uc0ac \ubc0f \ud3c9\uac00\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589(SBV) \ubcf4\uace0\uc11c\uc5d0 \ub530\ub974\uba74, \uc18c\uc561\uae08\uc735\uae30\uad00(MFI)\uc740 \ube48\uace4 \uac10\uc18c\uc5d0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uc9c0\ub9cc, \uc18c\uaddc\ubaa8 \uc6b4\uc601\uacfc \ud2b9\uc218\ud55c \uace0\uac1d \uae30\ubc18\uc73c\ub85c \uc778\ud574 \ub0b4\uc7ac\uc801 \uc704\ud5d8\uc774 \ud56d\uc0c1 \ub192\uc73c\uba70, \ub530\ub77c\uc11c \uc5c4\uaca9\ud55c \uac10\uc0ac \uc808\ucc28\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc9c0\uae08\uae4c\uc9c0 \ub2e4\uc74c\uacfc \uac19\uc740 \ubb38\uc11c\ub4e4\uc774 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2024\ub144 \uc2e0\uc6a9\uae30\uad00\ubc95<\/span><\/a><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uc9c0\uce68 \ucd08\uc548\uc740 \ub0b4\ubd80 \ud1b5\uc81c\uc5d0 \ub300\ud55c \uaddc\uc815\uc744 \uac15\ud654\ud588\uc2b5\ub2c8\ub2e4. \uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ubc95\uc801 \uc900\uc218\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \uce21\uc815\ud558\ub294 \uc911\uc694\ud55c \uc218\ub2e8\uc73c\ub85c, \ud22c\uc790\uc790\uc640 \uaddc\uc81c \ub2f9\uad6d\uc774 \uc6b4\uc601 \ub2a5\ub825\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c MAN(Master Accountant Network)\uacfc \ud568\uaed8 \uc774 \uacfc\uc815\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud574 \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-to-chuc-tai-chinh-vi-mo\/#Kiem_toan_to_chuc_tai_chinh_vi_mo_la_gi_Khung_phap_ly_hien_hanh\" >\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \ud604\ud589 \ubc95\uc801 \uccb4\uacc4\ub294 \uc5b4\ub5a0\ud55c\uac00?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Muc_tieu_chien_luoc_cua_kiem_toan_to_chuc_tai_chinh_vi_mo\" >\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \ubaa9\ud45c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Dam_bao_tuan_thu_phap_luat_tuyet_doi\" >\ubc95\ub960\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Danh_gia_va_phong_ngua_rui_ro_trong_yeu\" >\uc8fc\uc694 \uc704\ud5d8 \uc694\uc18c\ub97c \ud3c9\uac00\ud558\uace0 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Nang_cao_nang_luc_quan_tri_noi_bo\" >\ub0b4\ubd80 \uac70\ubc84\ub10c\uc2a4 \uc5ed\ub7c9 \uac15\ud654<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Doi_tuong_va_pham_vi_kiem_toan_to_chuc_tai_chinh_vi_mo\" >\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \uc8fc\uc81c \ubc0f \ubc94\uc704.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Kiem_toan_bao_cao_tai_chinh_BCTC\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Kiem_tra_he_thong_kiem_soat_noi_bo_ICS\" >\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c(ICS) \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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Vi_sao_nen_chon_dich_vu_kiem_toan_to_chuc_tai_chinh_vi_mo_tai_MAN\" >\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 MAN\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/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-to-chuc-tai-chinh-vi-mo\/#Quy_dinh_ve_dieu_kien_cua_to_chuc_thuc_hien_kiem_toan\" >\uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uae30\uad00\uc5d0 \ub300\ud55c \uc694\uac74 \uad00\ub828 \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Trong_tam_kiem_toan_dac_thu_va_rui_ro_nganh\" >\uc0b0\uc5c5\ubcc4 \uac10\uc0ac \uc911\uc810 \uc0ac\ud56d \ubc0f \uc704\ud5d8 \uc694\uc18c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Rui_ro_tin_dung_va_no_xau_nap_bong\" >\uc2e0\uc6a9 \uc704\ud5d8\uacfc \ubd80\uc2e4 \ucc44\uad8c\uc740 \uadf8\ub9bc\uc790\ucc98\ub7fc \ub3c4\uc0ac\ub9ac\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Quan_ly_quy_va_tien_gui_tiet_kiem\" >\ud380\ub4dc \ubc0f \uc800\ucd95 \uc608\uae08 \uad00\ub9ac<\/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-to-chuc-tai-chinh-vi-mo\/#Chuyen_doi_so_va_bao_mat_du_lieu\" >\ub514\uc9c0\ud138 \uc804\ud658\uacfc \ub370\uc774\ud130 \ubcf4\uc548<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Cac_buoc_trien_khai_quy_trinh_kiem_toan_to_chuc_tai_chinh_vi_mo_chuyen_nghiep\" >\uc804\ubb38\uc801\uc778 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uc808\ucc28\ub97c \uad6c\ud604\ud558\uae30 \uc704\ud55c \ub2e8\uacc4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Giai_doan_1_Lap_ke_hoach_kiem_toan\" >1\ub2e8\uacc4: \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Giai_doan_2_Thuc_hien_kiem_tra_kiem_soat\" >2\ub2e8\uacc4: \uac80\uc0ac \ubc0f \uad00\ub9ac \uc2e4\uc2dc<\/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-to-chuc-tai-chinh-vi-mo\/#Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\" >3\ub2e8\uacc4: \uc0c1\uc138 \uac80\uc0ac \ubc0f \ubd84\uc11d \uc808\ucc28<\/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-to-chuc-tai-chinh-vi-mo\/#Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\" >4\ub2e8\uacc4: \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \ubc1c\uac04<\/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-to-chuc-tai-chinh-vi-mo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#Cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tai_chinh_vi_mo\" >\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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=\"Kiem_toan_to_chuc_tai_chinh_vi_mo_la_gi_Khung_phap_ly_hien_hanh\"><\/span><b>\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \ud604\ud589 \ubc95\uc801 \uccb4\uacc4\ub294 \uc5b4\ub5a0\ud55c\uac00?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\ub780 \uc18c\uc561\uae08\uc735\uae30\uad00\uc758 \uc7ac\ubb34 \uc815\ubcf4, \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ubc0f \uc704\ud5d8 \uad00\ub9ac\uc640 \uad00\ub828\ub41c \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uace0 \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc73c\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \uadf8 \ubaa9\uc801\uc740 \uc774\ub7ec\ud55c \uc815\ubcf4\uac00 \ud655\ub9bd\ub41c \uae30\uc900, \ud2b9\ud788 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uc9c0\uce68\uc5d0 \uc5bc\ub9c8\ub098 \ubd80\ud569\ud558\ub294\uc9c0 \ud310\ub2e8\ud558\uace0 \ubcf4\uace0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4480\" aria-describedby=\"caption-attachment-4480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4480\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg\" alt=\"Ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4480\" class=\"wp-caption-text\">\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \ud604\ud589 \ubc95\uc801 \uccb4\uacc4\ub294 \uc5b4\ub5a0\ud55c\uac00?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735 \uac10\uc0ac \ud65c\ub3d9\uc740 \ud06c\uac8c \ub450 \uac00\uc9c0 \uc720\ud615\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-2\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> (\uc870\uc9c1 \ub0b4\ubd80 \ubd80\uc11c\uc5d0\uc11c \uc815\uae30\uc801\uc73c\ub85c \uc218\ud589\ub428) <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-1\/\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> (\uc790\uaca9\uc744 \uac16\ucd98 \ud68c\uacc4\ubc95\uc778\uc774 \uc218\ud589\ud569\ub2c8\ub2e4.) \ub450 \uac00\uc9c0 \ubc29\uc2dd \ubaa8\ub450 \uc608\uae08\uc790\uc758 \uc774\uc775\uacfc \uc18c\uc561\uae08\uc735 \uc2dc\uc7a5\uc758 \uc548\uc815\uc131\uc744 \ubcf4\ud638\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\ub97c \uc704\ud55c \ubc95\uc801 \uccb4\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \ubb38\uc11c\ub4e4\uc744 \uae30\ubc18\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2024\ub144 \uc2e0\uc6a9\uae30\uad00\ubc95:<\/b><span style=\"font-weight: 400;\"> \ub0b4\ubd80\ud1b5\uc81c, \ub0b4\ubd80\uac10\uc0ac \ubc0f \ub3c5\ub9bd\uac10\uc0ac \ud65c\ub3d9\uc5d0 \uad00\ud55c \uae30\ubcf8\uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 33\/2015\/TT-NHNN:<\/b><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8 \uc18c\uc561\uae08\uc735\uae30\uad00(VFI)\uc758 \uc6b4\uc601 \ub124\ud2b8\uc6cc\ud06c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c 03\/2018\/TT-NHNN:<\/b><span style=\"font-weight: 400;\"> \uc18c\uc561\uae08\uc735\uae30\uad00\uc758 \uc778\uac00, \uc870\uc9c1 \ubc0f \uc6b4\uc601\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>ICS \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc9c0\uce68 \ucd08\uc548:<\/b><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \uc218\ub834\ud558\uace0 \uc788\uc73c\uba70, \ud2b9\ud788 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc5d0\uc11c \uc704\ud5d8 \uad00\ub9ac\uc758 \uc5ed\ud560\uc744 \uac15\uc870\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_chien_luoc_cua_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \ubaa9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\ud45c\ub294 \uc548\uc804\ud55c \uae08\uc735 \ud658\uacbd\uc744 \uc870\uc131\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \ub2e8\uc21c\ud788 \uc7ac\ubb34\uc81c\ud45c\uc0c1\uc758 \uc218\uce58\ub97c \uc0b4\ud3b4\ubcf4\ub294 \uac83\uc744 \ub118\uc5b4, \ud574\ub2f9 \uc0b0\uc5c5\uc5d0 \ud2b9\uc720\ud55c \uc18c\uaddc\ubaa8 \uc2e0\uc6a9 \uac70\ub798\uc758 \ubcf8\uc9c8\uae4c\uc9c0 \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4482\" aria-describedby=\"caption-attachment-4482\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4482\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg\" alt=\"M\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4482\" class=\"wp-caption-text\">\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \ubaa9\ud45c.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_tuyet_doi\"><\/span><b>\ubc95\ub960\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc804\uccb4 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub300\ucd9c \ubd84\ub958, \uc704\ud5d8 \ucda9\ub2f9\uae08 \ub610\ub294 \uc790\ubcf8 \uc801\uc815\uc131 \ube44\uc728\uc758 \ubd88\uc77c\uce58\ub97c \uc2e0\uc18d\ud558\uac8c \ubc1c\uacac\ud558\uace0 \uc218\uc815\ud558\uc5ec \ud589\uc815 \ucc98\ubc8c\uc774\ub098 \uba74\ud5c8 \ucde8\uc18c \uc704\ud5d8\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_phong_ngua_rui_ro_trong_yeu\"><\/span><b>\uc8fc\uc694 \uc704\ud5d8 \uc694\uc18c\ub97c \ud3c9\uac00\ud558\uace0 \uc608\ubc29\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uc758 \uc704\ud5d8\uc740 \uc885\uc885 \ud070 \uac70\ub798 \uae08\uc561\uc5d0 \uc9d1\uc911\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ubc29\ub300\ud558\uace0 \ubd84\uc0b0\ub41c \uac70\ub798 \uac74\uc218\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc2e0\uc6a9 \uc704\ud5d8(\uace0\uac1d \ucc44\ubb34 \ubd88\uc774\ud589), \uc720\ub3d9\uc131 \uc704\ud5d8(\uc608\uae08 \uc0c1\ud658 \uc790\uae08 \ubd80\uc871), \uc6b4\uc601 \uc704\ud5d8(\ud604\uc9c0 \ub300\ucd9c \ub2f4\ub2f9\uc790\uc758 \uc624\ub958)\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac70\ubc84\ub10c\uc2a4 \uc5ed\ub7c9 \uac15\ud654<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac01 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \ud6c4, \uacbd\uc601\uc9c4\uc740 \ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c(ICS) \uac1c\uc120\uc744 \uc704\ud55c \uadc0\uc911\ud55c \uad8c\uace0\uc0ac\ud56d\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4. \ud0c4\ud0c4\ud55c ICS\ub294 \ud504\ub85c\uc138\uc2a4 \ucd5c\uc801\ud654, \uc6b4\uc601 \ube44\uc6a9 \uc808\uac10, \uadf8\ub9ac\uace0 \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uae30\uc5c5 \uc774\ubbf8\uc9c0 \uc81c\uace0\uc5d0 \uae30\uc5ec\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \uc8fc\uc81c \ubc0f \ubc94\uc704.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud574\uc11c\ub294 \uac10\uc0ac\ubc95\uc778\uc774 \uba74\ubc00\ud788 \uac80\ud1a0\ud574\uc57c \ud560 \uc601\uc5ed\uc744 \uba85\ud655\ud558\uac8c \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc8fc\uc694 \uac10\uc0ac \ud56d\ubaa9\uc744 \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \ub300\uc0c1 \ubc0f \ubc94\uc704 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac \ub300\uc0c1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \ub0b4\uc6a9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac80\uc0ac\uc758 \ubaa9\uc801<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc0c1\ud0dc\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \ud604\uae08\ud750\ub984\ud45c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uc9c1\uacfc \ud569\ub9ac\uc131<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uc561\ub300\ucd9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\ucd9c \uc2e0\uccad \uc11c\ub958, \uac10\uc815 \ud3c9\uac00 \uc808\ucc28, \ubd80\uc2e4 \ucc44\uad8c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\ucd9c \uc808\ucc28\ub97c \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uae08 \uc870\ub2ec<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ubb34\uc801 \uc800\ucd95 \uc608\uae08\uacfc \uc790\ubc1c\uc801 \uc800\ucd95 \uc608\uae08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud380\ub4dc \ubcf4\uc548 \ubc0f \uc9c0\uae09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT \uc2dc\uc2a4\ud15c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uace0\uac1d \uad00\ub9ac \uc18c\ud504\ud2b8\uc6e8\uc5b4, \ub370\uc774\ud130 \ubcf4\uc548<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc0ac\uae30 \ubc29\uc9c0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_BCTC\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ub300\ucd9c \uc794\uc561, \uc774\uc790 \uc18c\ub4dd, \ud2b9\ud788 \uc801\ub9bd\uae08\uacfc \uac19\uc740 \ud56d\ubaa9\uc5d0 \uc9d1\uc911\ud569\ub2c8\ub2e4. \uc18c\uc561\uae08\uc735\uae30\uad00\uc740 \ub300\uac1c \uc18c\uc561\uc758 \uac1c\uc778 \uc608\uae08\uc744 \ubc1b\uae30 \ub54c\ubb38\uc5d0 \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \ud655\ubcf4\ud558\ub294 \uac83\uc740 \uc9c0\uc5ed \uc0ac\ud68c\uc758 \uc720\ub3d9\uc131 \ud655\ubcf4\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c(ICS) \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc870\uc9c1 \uad6c\uc870 \ub0b4\uc5d0\uc11c \ucc45\uc784 \ubd84\ub2f4\uc774 \uba85\ud655\ud558\uac8c \uc774\ub8e8\uc5b4\uc838 \uc788\ub294\uc9c0 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218 \uc911 \ud558\ub098\ub294 \ub300\ucd9c \ub2f4\ub2f9\uc790\uac00 \ud3c9\uac00\uc640 \ub300\ucd9c \uc2e4\ud589 \ubc0f \ucc44\ubb34 \ud68c\uc218 \uc5c5\ubb34\ub97c \ubaa8\ub450 \uc218\ud589\ud558\ub294 \uac83\uc778\ub370, \uc774\ub294 \uac10\uc0ac\uc778\uc774 \uc801\ubc1c\ud574\uc57c \ud560 \uc8fc\uc694 \uc0ac\uae30 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc758 \ud5c8\uc810\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_dich_vu_kiem_toan_to_chuc_tai_chinh_vi_mo_tai_MAN\"><\/span><b>\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 MAN\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc744 \uc120\ud0dd\ud558\uc2dc\uba74 \ubca0\ud2b8\ub0a8 \uae08\uc735 \uc6b4\uc601\uc5d0 \ub300\ud55c \uc2ec\ub3c4 \uc788\ub294 \uc9c0\uc2dd\uacfc \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uc644\ubcbd\ud55c \uc548\uc2ec\uc744 \ub204\ub9ac\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4483\" aria-describedby=\"caption-attachment-4483\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4483\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg\" alt=\"V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4483\" class=\"wp-caption-text\">MAN\uc758 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud45c\uc900 \uc804\ubb38\uc131:<\/b><span style=\"font-weight: 400;\"> MAN\uc758 \uc804\ubb38\uac00\ud300\uc740 \ub6f0\uc5b4\ub09c \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc5ed\ub7c9\ubfd0\ub9cc \uc544\ub2c8\ub77c \uae08\uc735\uae30\uad00 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c\ub3c4 \ud48d\ubd80\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c\ub294 \ubc95\ub960 \uaddc\uc815\uc758 \ubaa8\ub4e0 \uce21\uba74\uacfc \uc18c\uc561\uae08\uc735 \uc0b0\uc5c5\uc758 \ud2b9\uc218\ud55c \uc6b4\uc601 \ubc29\uc2dd\uc744 \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uaddc\uc815 \uc774\ud574\ud558\uae30:<\/b><span style=\"font-weight: 400;\"> MAN\uc740 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc5d0 \uad00\ud55c \ucd5c\uc2e0 \ucd08\uc548 \ubc0f \ud68c\ub78c\uc744 \ud56d\uc0c1 \ucd5c\uc2e0 \uc0c1\ud0dc\ub85c \uc720\uc9c0\ud558\uc5ec \uae30\uc5c5\uc774 \uc815\ucc45 \ubcc0\ud654\uc5d0 \uc120\uc81c\uc801\uc73c\ub85c \uc801\uc751\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd5c\uc801\ud654\ub418\uace0 \uc548\uc804\ud55c \ud504\ub85c\uc138\uc2a4:<\/b><span style=\"font-weight: 400;\"> \ub2f9\uc0ac\ub294 \ucd5c\ucca8\ub2e8 \ub370\uc774\ud130 \uac80\uc99d \uae30\uc220\uacfc \ud604\ub300\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub97c \uacb0\ud569\ud558\uc5ec \ucd5c\uace0\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uace0\uac1d\uc758 \uc2dc\uac04\uc744 \uc808\uc57d\ud574 \ub4dc\ub9bd\ub2c8\ub2e4. \uae30\uc5c5 \ubc0f \ub300\ucd9c\uc790\uc758 \ubaa8\ub4e0 \uc911\uc694 \ub370\uc774\ud130\ub294 \uc5c4\uaca9\ud558\uac8c \uae30\ubc00\ub85c \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc885\ud569\uc801\uc778 \uc9c0\uc6d0 \uc194\ub8e8\uc158:<\/b><span style=\"font-weight: 400;\"> MAN\uc740 \uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \ub2e8\uc21c\ud55c \uac10\uc0ac \uc758\uacac \uc81c\uacf5\uc744 \ub118\uc5b4 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ucee8\uc124\ud305 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uace0 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac15\ud654\ud558\uc5ec \uc870\uc9c1\uc758 \uc0ac\uc5c5 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uace0 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc88b\uc740 \ud3c9\ud310\uc744 \uc5bb\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dieu_kien_cua_to_chuc_thuc_hien_kiem_toan\"><\/span><b>\uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uae30\uad00\uc5d0 \ub300\ud55c \uc694\uac74 \uad00\ub828 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uad00\uc774 \uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc815\ubd80 \ubc0f \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ub3c5\ub9bd \uac10\uc0ac \uae30\uad00\uc740 \uc2b9\uc778\ub41c \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc5b4\uc57c \ud558\uace0, \uc740\ud589 \ubc0f \uae08\uc735 \ubd80\ubb38\uc5d0\uc11c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud574\uc57c \ud558\uba70, \ud544\uc694\ud55c \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud55c \uac10\uc0ac\uc778\uc744 \uace0\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud2b9\ud788, \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc5d0 \ucc38\uc5ec\ud558\ub294 \uac10\uc0ac\uc778\uc740 \uac00\uacc4 \uacbd\uc81c, \uc800\uc18c\ub4dd \uac00\uad6c \ubc0f \ud2b9\uc815 \uae08\uc735 \uc0c1\ud488\uc758 \ud2b9\uc131\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc6d0\uaca9 \ubaa8\ub2c8\ud130\ub9c1\uc744 \uc704\ud574 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uc9c0\ubc29\/\uc2dc \uc9c0\uc810\uc5d0 \uc81c\ucd9c\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trong_tam_kiem_toan_dac_thu_va_rui_ro_nganh\"><\/span><b>\uc0b0\uc5c5\ubcc4 \uac10\uc0ac \uc911\uc810 \uc0ac\ud56d \ubc0f \uc704\ud5d8 \uc694\uc18c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ub300\ud615 \uc0c1\uc5c5\uc740\ud589\uc5d0 \ub300\ud55c \uac10\uc0ac\uc640 \uc0c1\ub2f9\ud788 \ub2e4\ub985\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucc28\uc774\uc810\uc740 \uc678\ub534 \ub18d\ucd0c \uc9c0\uc5ed\uc5d0\uc11c \uc6b4\uc601\ub418\ub294 &quot;\uace0\uac1d \uc911\uc2ec&quot; \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc5d0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4479\" aria-describedby=\"caption-attachment-4479\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4479\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc tri\u1ec3n khai quy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4479\" class=\"wp-caption-text\">\uc804\ubb38\uc801\uc778 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uc808\ucc28\ub97c \uad6c\ud604\ud558\uae30 \uc704\ud55c \ub2e8\uacc4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tin_dung_va_no_xau_nap_bong\"><\/span><b>\uc2e0\uc6a9 \uc704\ud5d8\uacfc \ubd80\uc2e4 \ucc44\uad8c\uc740 \uadf8\ub9bc\uc790\ucc98\ub7fc \ub3c4\uc0ac\ub9ac\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc5d0\uc11c \ud604\uc7a5 \uc870\uc0ac\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uc885\uc885 \ud45c\ubcf8\uc744 \uc120\uc815\ud558\uc5ec \ub300\ucd9c \uadf8\ub8f9 \ubc0f \uae30\uad00\uc744 \uc9c1\uc811 \ubc29\ubb38\ud574\uc57c \ud569\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \ub300\ucd9c \uace0\uac1d\uc774 \uc2e4\uc81c\ub85c \uc874\uc7ac\ud558\ub294\uc9c0, \uc544\ub2c8\uba74 \uc9c1\uc6d0\uc774 \uc790\uae08\uc744 \ud6a1\ub839\ud558\uae30 \uc704\ud574 \ub9cc\ub4e4\uc5b4\ub0b8 &quot;\uc720\ub839 \ub300\ucd9c&quot;\uc778\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_quy_va_tien_gui_tiet_kiem\"><\/span><b>\ud380\ub4dc \ubc0f \uc800\ucd95 \uc608\uae08 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc790\uae08 \ubcf4\uc548\uc740 \ucd5c\uc6b0\uc120 \uacfc\uc81c\uc785\ub2c8\ub2e4. \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc5d0\uc11c\ub294 \ud604\uc7a5 \ud604\uae08 \uc218\uae08 \uacfc\uc815(\ud074\ub7ec\uc2a4\ud130 \ud68c\uc758 \uc2dc)\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc0ac\ubb34\uc2e4 \uc678\ubd80\uc5d0\uc11c \ud604\uae08\uc744 \uad00\ub9ac\ud558\ub294 \uac83\uc740 \uc77c\uc77c \uc815\uc0b0 \uc808\ucc28\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ub3c4\ub09c\uc774\ub098 \ubd84\uc2e4\uc758 \uc704\ud5d8\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_va_bao_mat_du_lieu\"><\/span><b>\ub514\uc9c0\ud138 \uc804\ud658\uacfc \ub370\uc774\ud130 \ubcf4\uc548<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \ub9ce\uc740 \uc18c\uc561\uae08\uc735\uae30\uad00(MFI)\ub4e4\uc774 \ubd80\ucc44 \uad00\ub9ac\ub97c \uc704\ud574 \ubaa8\ubc14\uc77c \uc571\uc744 \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4. \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac\uc5d0\ub294 \uace0\uac1d \ub370\uc774\ud130 \uc720\ucd9c \ubc29\uc9c0 \ubc0f \uacc4\uc57d\uc5d0 \ub530\ub978 \uc774\uc790 \uacc4\uc0b0 \uc54c\uace0\ub9ac\uc998\uc758 \uc815\ud655\uc131 \ud655\ubcf4\ub97c \uc704\ud55c IT \uac10\uc0ac\ub3c4 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_trien_khai_quy_trinh_kiem_toan_to_chuc_tai_chinh_vi_mo_chuyen_nghiep\"><\/span><b>\uc804\ubb38\uc801\uc778 \uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uc808\ucc28\ub97c \uad6c\ud604\ud558\uae30 \uc704\ud55c \ub2e8\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc0c1\uc758 \uacb0\uacfc\ub97c \uc5bb\uae30 \uc704\ud574 \uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc5d0 \ub530\ub77c 4\ub2e8\uacc4\uc758 \ud45c\uc900\ud654 \uacfc\uc815\uc744 \uac70\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_kiem_toan\"><\/span><b>1\ub2e8\uacc4: \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc0ac\uc5c5 \ud658\uacbd, \uc774\uc6a9 \uac00\ub2a5\ud55c \ub300\ucd9c \uc0c1\ud488\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uace0 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c \uc911\uc694\uc131 \uc218\uc900\uc744 \uacb0\uc815\ud558\uc5ec \uc18c\uc561\uae08\uc735\uae30\uad00\uc758 \uac00\uc7a5 \uc704\ud5d8\ub3c4\uac00 \ub192\uc740 \uc601\uc5ed\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_tra_kiem_soat\"><\/span><b>2\ub2e8\uacc4: \uac80\uc0ac \ubc0f \uad00\ub9ac \uc2e4\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735 \uac10\uc0ac\uc758 \uc774 \ub2e8\uacc4\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud6a8\uacfc\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uc9c0\uc5ed\/\ub3d9 \ub2e8\uc704\uc5d0\uc11c \ucc44\ubb34 \ud68c\uc218 \uacfc\uc815\uc744 \ucc38\uad00\ud558\uace0 \uc2e0\uc6a9 \uc2b9\uc778 \uc808\ucc28 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\"><\/span><b>3\ub2e8\uacc4: \uc0c1\uc138 \uac80\uc0ac \ubc0f \ubd84\uc11d \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uc758 \ubbf8\uacb0\uc81c \uc794\uc561\uacfc \uace0\uac1d\uc73c\ub85c\ubd80\ud130 \uc9c1\uc811 \ubc1b\uc740 \ucc44\ubb34 \ud655\uc778\uc11c\ub97c \ube44\uad50\ud558\uc2ed\uc2dc\uc624. \uc18c\uc561\uae08\uc735\uae30\uad00\uc758 \uac10\uc0ac\uc778\uc740 \ubd80\uc2e4\ucc44\uad8c \uc740\ud3d0\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ub300\ucd9c \uae30\uac04 \uc5f0\uc7a5 \ub610\ub294 \uad6c\uc870\uc870\uc815\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>4\ub2e8\uacc4: \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \ubc1c\uac04<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc870\uc0ac \uacb0\uacfc\ub97c \ubc14\ud0d5\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc758\uacac\uacfc \uacbd\uc601\uc9c4 \uc11c\ud55c\uc744 \ubc1c\ud589\ud569\ub2c8\ub2e4. \uacbd\uc601\uc9c4 \uc11c\ud55c\uc740 \uac10\uc0ac \uc808\ucc28 \uc774\ud6c4 \uc18c\uc561\uae08\uc735\uae30\uad00\uc774 \uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc790\ubb38 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc18c\uc561\uae08\uc735\uae30\uad00\uc758 \ub0b4\ubd80\uac10\uc0ac\uc640 \uc678\ubd80\uac10\uc0ac \ube44\uad50.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \uc811\uadfc \ubc29\uc2dd\uc744 \uacb0\ud569\ud558\ub294 \uac83\uc774 \uc870\uc9c1\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc18c\uc561\uae08\uc735\uae30\uad00\uc758 \ub0b4\ubd80\uac10\uc0ac\uc640 \uc678\ubd80\uac10\uc0ac \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube48\ub3c4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c, \ubd84\uae30\ubcc4\/\uc6d4\ubcc4\ub85c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ub144<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9d1\uc911\ud558\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6b4\uc601 \ud6a8\uc728\uc131, \ub0b4\ubd80 \uaddc\uc815 \uc900\uc218<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\uace0 \ub300\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c\/\uac10\uc0ac\uc704\uc6d0\ud68c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc, \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589, \ud22c\uc790\uc790<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ud559\uc5d0\uc11c\uc758 \uc5ed\ud560<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc77c\uc0c1\uc801\uc778 \uc624\ub958\uc758 \uc870\uae30 \ubc1c\uacac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\ub9d0\uc5d0 \ubc95\uc801 \uc720\ud6a8\uc131 \ud655\uc778\uc774 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">MAN\uacfc \uac19\uc740 \ud3c9\ud310\uc774 \uc88b\uc740 \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac\ub97c \ubc1b\uc740 \uc18c\uc561\uae08\uc735\uae30\uad00\uc740 \ubca0\ud2b8\ub0a8\uc758 \uc18c\uc561\uae08\uc735 \ud504\ub85c\uadf8\ub7a8\uc5d0 \ud22c\uc790\ud558\ub294 \ud574\uc678 \ud30c\ud2b8\ub108\ub4e4\uc758 \uc2e0\ub8b0\ub97c \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc18c\uc561\uae08\uc735\uae30\uad00\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc18c\uc561\uae08\uc735 \uc2dc\uc2a4\ud15c\uc758 \uc548\uc815\uc131\uc744 \ubcf4\ud638\ud558\ub294 &quot;\ubc29\ud328&quot; \uc5ed\ud560\uc744 \ud558\uba70, \ub3d9\uc2dc\uc5d0 \uc9c0\uc5ed\uc0ac\ud68c\uc5d0 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc95\uaddc\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud558\uace0 \uc704\ud5d8 \uc694\uc18c\ub97c \uc911\uc810\uc801\uc73c\ub85c \ubd84\uc11d\ud558\ub294 \uac83\uc740 \uae30\uad00\ub4e4\uc774 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uac80\uc0ac\ub97c \ud1b5\uacfc\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc704\ud55c \ub3d9\ub825\uc744 \uc81c\uacf5\ud558\uace0 \ub354 \ub9ce\uc740 \uc6b0\ub300 \uc678\uad6d \uc790\ubcf8\uc744 \uc720\uce58\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uae08\uc735\uae30\uad00\uc774 \uc9c1\uba74\ud558\ub294 \uc7ac\ubb34 \uad00\ub9ac \ubc0f \uc138\ubb34 \uc900\uc218\uc758 \uace0\uc720\ud55c \uc5b4\ub824\uc6c0\uc744 \uc774\ud574\ud558\uace0 \uc788\uc73c\uba70, \uc804\ubb38\uc801\uc778 \uac10\uc0ac \ubc0f \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uad6d\uac00 \uc740\ud589 \uaddc\uc815\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c MAN\uc740 \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uc5ec \uace0\uac1d\uc774 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uace0 \ubaa8\ub4e0 \uc7ac\ubb34 \uc815\ubcf4\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \ubb38\uc758\ud558\uc5ec \ube44\uc988\ub2c8\uc2a4 \uc131\uc7a5 \uc5ec\uc815\uc5d0 \ud544\uc694\ud55c \uac00\uc7a5 \uc804\ubb38\uc801\uc778 \uc870\uc5b8\uc744 \ubc1b\uc544\ubcf4\uc138\uc694.<\/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_to_chuc_tai_chinh_vi_mo\"><\/span><b>\uc18c\uc561\uae08\uc735\uae30\uad00 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"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. Theo c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n, vi\u1ec7c thi\u1ebfu b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n v\u00e0 y\u00eau c\u1ea7u kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3.\"\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\": \"Ch\u1ee9ng ch\u1ec9 CFA c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean qu\u1ef9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd nh\u01b0 ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA), nh\u01b0ng CFA l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp mang t\u00ednh b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 an to\u00e0n tuy\u1ec7t \u0111\u1ed1i cho h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh b\u00ecnh d\u00e2n. Theo b\u00e1o c\u00e1o t\u1eeb Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (NHNN), c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4481,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4477","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\/4477","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=4477"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4477\/revisions"}],"predecessor-version":[{"id":4489,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4477\/revisions\/4489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4481"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}