{"id":4490,"date":"2026-01-02T03:14:59","date_gmt":"2026-01-02T10:14:59","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4490"},"modified":"2026-01-02T03:14:59","modified_gmt":"2026-01-02T10:14:59","slug":"kiem-toan-doanh-nghiep-xa-hoi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/","title":{"rendered":"\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac: \uc0ac\ud68c\uc801 \uc601\ud5a5\ub825 \ucd5c\uc801\ud654\ub97c \uc704\ud55c \ud22c\uba85\ud55c \uc194\ub8e8\uc158."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc7ac\ubb34 \ubc0f \ubc95\ub960\uc801 \uce21\uba74\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc0ac\ud68c\uc801 \ubc0f \ud658\uacbd\uc801 \ud6a8\uacfc\uc131\uae4c\uc9c0 \uc885\ud569\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \ud3c9\uac00\ud558\ub294 \ub3c5\ub9bd\uc801\uc778 \uc808\ucc28\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc774 \uc9c0\uc18d \uac00\ub2a5\ud55c \uac1c\ubc1c \ubaa9\ud45c\ub97c \ucd94\uad6c\ud558\ub294 \uacfc\uc815\uc5d0\uc11c, \uae30\uc5c5\ub4e4\uc774 &quot;\uc774\uc724 \ucd94\uad6c\uc640 \uc0ac\ud68c\uc801 \uc601\ud5a5&quot;\uc774\ub77c\ub294 \ub450 \uac00\uc9c0 \ubaa9\ud45c\ub97c \uc9c4\uc815\uc73c\ub85c \ub2ec\uc131\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uac80\uc99d\ud558\ub294 \uac83\uc740 \uae30\ubd80\uc790\uc640 \uc815\ubd80 \uae30\uad00\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc694\uad6c \uc0ac\ud56d\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud1b5\uacc4\uccad \uc790\ub8cc\uc5d0 \ub530\ub974\uba74 \uc0ac\ud68c\uc801 \ucc45\uc784 \uae30\uc5c5\uc758 \uc218\ub294 \ud06c\uac8c \uc99d\uac00\ud558\uace0 \uc788\uc9c0\ub9cc, \uacf5\uacf5 \uc790\uc6d0 \ubc0f \uc790\uae08 \uc0ac\uc6a9\uc758 \ud22c\uba85\uc131\uacfc \uad00\ub828\ud558\uc5ec \ud574\uacb0\ud574\uc57c \ud560 \uacfc\uc81c\uac00 \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \uad00\ub828 \uaddc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ubc95 2020<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-47-2021-ND-CP-huong-dan-Luat-Doanh-nghiep-470561.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 47\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub85c\uc368 \uacac\uace0\ud55c \ubc95\uc801 \ud2c0\uc774 \ub9c8\ub828\ub418\uc5c8\uace0, \ud574\ub2f9 \uae30\uad00\ub4e4\uc740 \uc0ac\ud68c\uc801 \ubaa9\ud45c\ub97c \uacf5\uac1c\uc801\uc73c\ub85c \uc57d\uc18d\ud574\uc57c \ud558\uac8c \ub418\uc5c8\uc73c\uba70, \uc804\ubb38\uc801\uc778 \uc0ac\ud68c \ud68c\uacc4 \ubc0f \uac10\uc0ac\uc758 \uc5ed\ud560\uc774 \ub9e4\uc6b0 \uc911\uc694\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c \uc804\ubb38\uc801\uc778 \uce21\uba74\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-doanh-nghiep-xa-hoi\/#Ban_chat_va_khai_niem_ve_kiem_toan_doanh_nghiep_xa_hoi\" >\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \uac1c\ub150.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Muc_tieu_kep_Dual-purpose_Trong_tam_cua_kiem_toan_doanh_nghiep_xa_hoi\" >\uc774\uc911 \ubaa9\uc801: \uc0ac\ud68c\uc801 \uae30\uc5c5 \ud3c9\uac00\uc758 \ud575\uc2ec.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Pham_vi_mo_rong_trong_kiem_toan_doanh_nghiep_xa_hoi\" >\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ubc94\uc704\uac00 \ud655\ub300\ub418\uace0 \uc788\uc2b5\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-doanh-nghiep-xa-hoi\/#Vai_tro_chien_luoc_cua_hoat_dong_kiem_toan_doanh_nghiep_xa_hoi\" >\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0\uc11c \uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \uc5ed\ud560.<\/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-doanh-nghiep-xa-hoi\/#Dam_bao_tinh_minh_bach_va_trach_nhiem_giai_trinh\" >\ud22c\uba85\uc131\uacfc \ucc45\uc784\uc131 \ud655\ubcf4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Giam_sat_su_dung_nguon_luc_cong_va_tai_tro\" >\uacf5\uacf5 \uc790\uc6d0 \ubc0f \uc790\uae08 \uc0ac\uc6a9\uc5d0 \ub300\ud55c \uac10\uc2dc.<\/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-doanh-nghiep-xa-hoi\/#Co_so_phap_ly_ve_kiem_toan_doanh_nghiep_xa_hoi_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Quy_dinh_ve_cong_khai_cam_ket_thuc_hien_muc_tieu_xa_hoi\" >\uc0ac\ud68c\uc801 \ubaa9\ud45c \ub2ec\uc131\uc744 \uc704\ud55c \uc57d\uc18d \uacf5\uac1c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Cac_chi_so_phi_tai_chinh_trong_bao_cao_kiem_toan\" >\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Tai_sao_nen_chon_dich_vu_kiem_toan_doanh_nghiep_xa_hoi_tai_MAN\" >\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc704\ud574 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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Thach_thuc_doi_voi_kiem_toan_doanh_nghiep_xa_hoi_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \uacfc\uc81c<\/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-doanh-nghiep-xa-hoi\/#Kho_khan_trong_viec_dinh_luong_tac_dong_xa_hoi\" >\uc0ac\ud68c\uc801 \uc601\ud5a5\ub825\uc744 \uc815\ub7c9\ud654\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc774 \uc788\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-doanh-nghiep-xa-hoi\/#Nang_luc_chuyen_mon_cua_doi_ngu_ke_toan_%E2%80%93_kiem_toan\" >\ud68c\uacc4 \ubc0f \uac10\uc0ac\ud300\uc758 \uc804\ubb38 \uc5ed\ub7c9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Giai_phap_thuc_hien_kiem_toan_doanh_nghiep_xa_hoi_hieu_qua\" >\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \uc194\ub8e8\uc158.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Xay_dung_quy_trinh_kiem_soat_noi_bo_nghiem_ngat\" >\uc5c4\uaca9\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28\ub97c \uc218\ub9bd\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Lua_chon_don_vi_tu_van_kiem_toan_doanh_nghiep_xa_hoi_uy_tin\" >\ud3c9\ud310\uc774 \uc88b\uc740 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ucee8\uc124\ud305 \ud68c\uc0ac\ub97c \uc120\ud0dd\ud558\uc138\uc694.<\/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-doanh-nghiep-xa-hoi\/#Vi_du_thuc_tien_ve_kiem_toan_doanh_nghiep_xa_hoi_Du_an_nha_o_xa_hoi\" >\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uc2e4\ubb34 \uc0ac\ub840: \uc0ac\ud68c\uc8fc\ud0dd \ud504\ub85c\uc81d\ud2b8<\/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-doanh-nghiep-xa-hoi\/#Pham_vi_va_noi_dung_kiem_toan_nha_o_xa_hoi\" >\uc0ac\ud68c\uc8fc\ud0dd \uac10\uc0ac \ubc94\uc704 \ubc0f \ub0b4\uc6a9<\/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-doanh-nghiep-xa-hoi\/#Hieu_qua_tu_viec_thuc_hien_kiem_toan_nha_o_xa_hoi\" >\uc0ac\ud68c\uc8fc\ud0dd \uac10\uc0ac \uc2e4\uc2dc\uc758 \ud6a8\uacfc\uc131.<\/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-doanh-nghiep-xa-hoi\/#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-doanh-nghiep-xa-hoi\/#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-doanh-nghiep-xa-hoi\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_xa_hoi\" >\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Doanh_nghiep_xa_hoi_co_bat_buoc_phai_kiem_toan_hang_nam_khong\" >\uc0ac\ud68c\uc801 \uae30\uc5c5\uc740 \uc5f0\ub840 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Chi_phi_kiem_toan_doanh_nghiep_xa_hoi_thuong_cao_hon_hay_thap_hon_doanh_nghiep_thong_thuong\" >\uc0ac\ud68c\uc801 \uae30\uc5c5\uc758 \uac10\uc0ac \ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc874 \uae30\uc5c5\ubcf4\ub2e4 \ub192\uc2b5\ub2c8\uae4c, \ub0ae\uc2b5\ub2c8\uae4c?<\/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-doanh-nghiep-xa-hoi\/#Kiem_toan_nha_o_xa_hoi_khac_gi_voi_kiem_toan_du_an_thuong_mai\" >\uc0ac\ud68c\uc8fc\ud0dd \uac10\uc0ac\uc640 \uc0c1\uc5c5 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-xa-hoi\/#Co_the_tu_thuc_hien_kiem_toan_doanh_nghiep_xa_hoi_noi_bo_khong\" >\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \ub0b4\ubd80 \uac10\uc0ac\uac00 \uac00\ub2a5\ud560\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_khai_niem_ve_kiem_toan_doanh_nghiep_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \uac1c\ub150.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uc7ac\ubb34\uc81c\ud45c\uc0c1\uc758 \uc218\uce58\ub97c \uc0b4\ud3b4\ubcf4\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ubc95 \uc81c10\uc870\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774, \ud574\ub2f9 \uae30\uc5c5\uc774 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uae30\uad00\uc5d0 \ub4f1\ub85d\ud55c \uc0ac\ud68c\uc801 \uc0ac\uba85\uc744 \uc5b4\ub290 \uc815\ub3c4 \uc774\ud589\ud588\ub294\uc9c0 \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4491\" aria-describedby=\"caption-attachment-4491\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4491\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-khai-niem-ve-kiem-toan-doanh-nghiep-xa-hoi.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-khai-niem-ve-kiem-toan-doanh-nghiep-xa-hoi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-khai-niem-ve-kiem-toan-doanh-nghiep-xa-hoi-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-khai-niem-ve-kiem-toan-doanh-nghiep-xa-hoi-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-khai-niem-ve-kiem-toan-doanh-nghiep-xa-hoi-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-khai-niem-ve-kiem-toan-doanh-nghiep-xa-hoi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4491\" class=\"wp-caption-text\">\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \ubcf8\uc9c8\uacfc \uac1c\ub150.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774 \ud65c\ub3d9\uc740 \uc2e4\uc81c \uc0ac\ud68c\uc801 \uc601\ud5a5 \ubcf4\uace0\uc11c\uc640 \ucd08\uae30 \uc57d\uc18d\uc744 \ub300\uc870\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ud68c\uacc4\uc0ac\uc640 \uac10\uc0ac\uc778\uc5d0\uac8c \uc788\uc5b4 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc758 \ud2b9\uc131\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud558\ub294 \uac83\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28\uc640 \ube44\uc7ac\ubb34\uc801 \ud3c9\uac00\ub97c \ucd5c\ub300\ud55c \uc815\ud655\ud558\uac8c \uc218\ud589\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_kep_Dual-purpose_Trong_tam_cua_kiem_toan_doanh_nghiep_xa_hoi\"><\/span><b>\uc774\uc911 \ubaa9\uc801: \uc0ac\ud68c\uc801 \uae30\uc5c5 \ud3c9\uac00\uc758 \ud575\uc2ec.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\ud45c\ub294 \uc0ac\uc5c5 \uc131\uacfc\uc640 \uc0ac\ud68c\uc801 \uc601\ud5a5\uc744 \ub3d9\uc2dc\uc5d0 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc774 \ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775\uc774 \uc57d\uc18d\ud55c \uc0ac\ud68c\uc801 \ubaa9\ud45c\uc5d0 \ucd5c\uc18c 51% \uc774\uc0c1 \uc7ac\ud22c\uc790\ub418\uc5c8\ub294\uc9c0 \ubd84\uc11d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ud3c9\uac00\ub294 \uc804\ud1b5\uc801\uc778 \uc7ac\ubb34 \uac10\uc0ac \uae30\ubc95\uacfc \uc0ac\ud68c\uc801 \uc601\ud5a5 \uce21\uc815 \uc9c0\ud45c\ub97c \uacb0\ud569\ud558\uc5ec \uc218\ud589\ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\ub4e4\uc774 \uc815\ubd80 \uc9c0\uc6d0\ucc45\uc744 \uc545\uc6a9\ud558\uae30 \uc704\ud574 \uae30\uc5c5 \uc774\ubbf8\uc9c0\ub97c \uc870\uc791\ud558\ub294 \ud589\uc704\ub97c \ud558\uc9c0 \uc54a\ub3c4\ub85d \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_mo_rong_trong_kiem_toan_doanh_nghiep_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ubc94\uc704\uac00 \ud655\ub300\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ubc94\uc704\ub294 \uadf8\ubcf4\ub2e4 \ud6e8\uc52c \ub354 \ub113\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc77c\ubc18\uc801\uc73c\ub85c \uac10\uc0ac\uc778\uc740 \uc218\uc785\uacfc \uc9c0\ucd9c\uc744 \uac80\ud1a0\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \ud658\uacbd \ubcf4\ud638 \ud65c\ub3d9, \uc778\uc0ac \uc815\ucc45 \ubc0f \uc9c0\uc5ed \uc0ac\ud68c \ud504\ub85c\uc81d\ud2b8\uc758 \uc2e4\ud589\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub3c5\uc790\ub4e4\uc774 \uc804\ud1b5\uc801\uc778 \uac10\uc0ac\uc640 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc744 \uc2dc\uac01\uc801\uc73c\ub85c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \uc544\ub798 \ube44\uad50\ud45c\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ubc94\uc704 \ud655\ub300 \uc694\uc57d\u00a0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud45c\uc900 \uc7ac\ubb34 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubb3c\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c, \ud68c\uacc4 \ubb38\uc11c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c + \uc0ac\ud68c\uc801 \uc601\ud5a5 \ubcf4\uace0\uc11c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\ud45c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uce58\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ud22c\uba85\uc131\uacfc \uc0ac\ud68c\uc801 \uc601\ud5a5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud3c9\uac00 \uc9c0\ud45c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ROI, ROE, \uc21c\uc774\uc775.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">SROI(\uc0ac\ud68c\uc801 \ud22c\uc790 \uc218\uc775\ub960), ESG \uc9c0\uc218, \uc218\ud61c\uc790 \uc218.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ud574\uad00\uacc4\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc, \uc740\ud589, \uc138\ubb34 \ub2f9\uad6d.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud6c4\uc6d0\uc0ac, \uc9c0\uc5ed\uc0ac\ud68c, \uaddc\uc81c \uae30\uad00 \ubc0f \uace0\uac1d.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_cua_hoat_dong_kiem_toan_doanh_nghiep_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0\uc11c \uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 &quot;\ud544\ud130&quot; \uc5ed\ud560\uc744 \ud558\uc5ec \uc0ac\ud68c\uc801 \uae30\uc5c5\uc744 \uc784\ud329\ud2b8 \ud22c\uc790 \ub300\uc0c1\uacfc \uc5f0\uacb0\ud574 \uc90d\ub2c8\ub2e4. \uc0ac\ud68c\uc801 \uae30\uc5c5\uc774 \ud22c\uba85\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubcf4\uc720\ud560\uc218\ub85d \uad6d\uc81c\uae30\uad6c\uc640 \uc815\ubd80\uc758 \uc2e0\ub8b0\uac00 \ud06c\uac8c \uac15\ud654\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4495\" aria-describedby=\"caption-attachment-4495\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4495\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-chien-luoc-cua-hoat-dong-kiem-toan-doanh-nghiep-xa-hoi.jpg\" alt=\"Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-chien-luoc-cua-hoat-dong-kiem-toan-doanh-nghiep-xa-hoi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-chien-luoc-cua-hoat-dong-kiem-toan-doanh-nghiep-xa-hoi-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-chien-luoc-cua-hoat-dong-kiem-toan-doanh-nghiep-xa-hoi-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-chien-luoc-cua-hoat-dong-kiem-toan-doanh-nghiep-xa-hoi-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-chien-luoc-cua-hoat-dong-kiem-toan-doanh-nghiep-xa-hoi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4495\" class=\"wp-caption-text\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0\uc11c \uac10\uc0ac\uc758 \uc804\ub7b5\uc801 \uc5ed\ud560.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_minh_bach_va_trach_nhiem_giai_trinh\"><\/span><b>\ud22c\uba85\uc131\uacfc \ucc45\uc784\uc131 \ud655\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud22c\uba85\uc131\uc740 \uc790\uae08\uc744 \uc9c0\uc6d0\ubc1b\ub294 \uc870\uc9c1\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\ub294 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \uc790\uae08\uc774 \uc5b4\ub5bb\uac8c \uc804\ub2ec\ub418\uace0 \uc0ac\uc6a9\ub418\ub294\uc9c0\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \ud1b5\ud574 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc758 \uc6b4\uc601 \uad00\ub9ac\uc0c1\uc758 \ubb38\uc81c\uc810\uc744 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uacf5\ub3d9\uccb4\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \ud68c\uacc4, \uc138\uae08 \ubc0f \uc704\ud5d8 \uad00\ub9ac \uaddc\uc815\uc744 \ub354\uc6b1 \uc798 \uc900\uc218\ud558\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_sat_su_dung_nguon_luc_cong_va_tai_tro\"><\/span><b>\uacf5\uacf5 \uc790\uc6d0 \ubc0f \uc790\uae08 \uc0ac\uc6a9\uc5d0 \ub300\ud55c \uac10\uc2dc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc740 \ubc95\uc778\uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68\uc5d0 \ub530\ub77c \ubc95\uc778\uc138 \ub610\ub294 \ud1a0\uc9c0 \uc784\ub300\uc640 \uad00\ub828\ud558\uc5ec \uc6b0\ub300 \ud61c\ud0dd\uc744 \ubc1b\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\ubb34\uac10\uc0ac\ub294 \ub2f9\uad6d\uc774 \uc774\ub7ec\ud55c \uc778\uc13c\ud2f0\ube0c\uac00 \ubcf8\ub798\uc758 \uc0ac\ud68c\ubcf5\uc9c0 \ubaa9\uc801\uc5d0 \ubd80\ud569\ud558\uac8c \uc0ac\uc6a9\ub418\uace0 \uc788\ub294\uc9c0 \uac10\uc2dc\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ud1b5\ud55c \uc5c4\uaca9\ud55c \ud1b5\uc81c\ub294 \uc815\ucc45 \ub0a8\uc6a9\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uad6d\uac00\uac00 \uac1c\ubc1c \uc9c0\uc6d0 \uc790\uae08\uc744 \uad00\ub9ac\ud558\uace0 \ud22c\uc790\ub41c \ubaa8\ub4e0 \uc790\uae08\uc774 \uc0ac\ud68c\uc5d0 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uac15\ub825\ud55c \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_kiem_toan_doanh_nghiep_xa_hoi_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 2020\ub144 \uae30\uc5c5\ubc95\uacfc \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4. \ud2b9\ud788, \uc81c80\/2021\/TT-BTC\ud638 \uacf5\ubb38\uc740 \uc0ac\ud68c\uc801 \uae30\uae08 \ubc0f \ub2e8\uccb4\uc758 \uc7ac\ubb34 \uad00\ub9ac\uc5d0 \uad00\ud55c \uc9c0\uce68\ub3c4 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4492\" aria-describedby=\"caption-attachment-4492\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4492\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-kiem-toan-doanh-nghiep-xa-hoi-tai-Viet-Nam.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-kiem-toan-doanh-nghiep-xa-hoi-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-kiem-toan-doanh-nghiep-xa-hoi-tai-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-kiem-toan-doanh-nghiep-xa-hoi-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-kiem-toan-doanh-nghiep-xa-hoi-tai-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-kiem-toan-doanh-nghiep-xa-hoi-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4492\" class=\"wp-caption-text\">\ubca0\ud2b8\ub0a8 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubcf4\uc870\uae08 \ud68c\uacc4 \ucc98\ub9ac\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uc0ac\ud68c\uc801 \uae30\uc5c5 \ud68c\uacc4 \uac10\uc0ac\uc5d0\uc11c \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc778\uc2dd\ud560 \ub54c\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \ube44\uc601\ub9ac\uc801 \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uae30 \uc704\ud574 \uc790\uae08 \ub300\uc751 \uc6d0\uce59\uacfc \uc2e0\uc911\uc131 \uc6d0\uce59\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_cong_khai_cam_ket_thuc_hien_muc_tieu_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \ubaa9\ud45c \ub2ec\uc131\uc744 \uc704\ud55c \uc57d\uc18d \uacf5\uac1c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 47\/2021\/ND-CP\uc5d0 \ub530\ub77c \uc0ac\ud68c\uc801 \uae30\uc5c5\uc740 \uad00\ud560 \ub2f9\uad6d\uc5d0 \uc0ac\ud68c\uc801 \ubc0f \ud658\uacbd\uc801 \ubaa9\ud45c\ub97c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \ub54c \uc774 \ub4f1\ub85d \uc11c\ub958\ub97c \uc2e4\uc81c \uc131\uacfc\uc640\uc758 \ube44\uad50 \uae30\uc900\uc73c\ub85c \ud65c\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ubaa9\ud45c\ub97c \ubcc0\uacbd\ud558\uac70\ub098 \uc774\uc775 \uc7ac\ud22c\uc790\uc728\uc744 \uc720\uc9c0\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc704\ubc18 \uc0ac\ud56d\uc774 \uc801\ubc1c\ub429\ub2c8\ub2e4. \uc774\ub294 \ubc95\ub960\uc5d0 \ub530\ub77c \uc138\uc81c \ud61c\ud0dd \ud658\uc218 \ub610\ub294 \ud589\uc815 \ucc98\ubc8c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_chi_so_phi_tai_chinh_trong_bao_cao_kiem_toan\"><\/span><b>\uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c\ub294 \ucde8\uc57d \uacc4\uce35\uc744 \uc704\ud55c \uc77c\uc790\ub9ac \ucc3d\ucd9c \uc218\ub098 \ubc30\ucd9c\ub7c9 \uac10\ucd95\ub7c9\uacfc \uac19\uc740 \uc9c0\ud45c\uac00 \ub9e4\uc6b0 \uc911\uc694\ud558\uac8c \uc5ec\uaca8\uc9d1\ub2c8\ub2e4. \uac10\uc0ac \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc885\uc885 \uc218\ud61c\uc790\ub4e4\uacfc \uc9c1\uc811 \uc778\ud130\ubdf0\ub97c \uc9c4\ud589\ud558\uc5ec \ub370\uc774\ud130\ub97c \uac80\uc99d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc9c0\ud45c\ub4e4\uc744 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ud1b5\ud569\ud558\uba74 \ud574\ub2f9 \uae30\uc5c5\uc758 \uc6b4\uc601 \uc0c1\ud669\uc744 \ub354\uc6b1 \uc0dd\uc0dd\ud558\uace0 \uc124\ub4dd\ub825 \uc788\uac8c \ubcf4\uc5ec\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub610\ud55c \uc804 \uc138\uacc4 \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc5c5\uacc4\uac00 \uc9c0\ud5a5\ud558\ub294 &quot;\ub179\uc0c9 \uac10\uc0ac&quot; \ud2b8\ub80c\ub4dc\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chon_dich_vu_kiem_toan_doanh_nghiep_xa_hoi_tai_MAN\"><\/span><b>\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc704\ud574 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;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub824\uba74 \uc218\uce58\uc801 \uce21\uba74\uacfc \uc778\uc801 \uce21\uba74 \ubaa8\ub450\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \ubca0\ud2b8\ub0a8\uc758 \uc0ac\ud68c\uc801 \uae30\uc5c5 \ubaa8\ub378\uc5d0 \ud2b9\ud654\ub41c \uc804\ubb38 \uac10\uc0ac \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uac8c \ub41c \uac83\uc744 \uc790\ub791\uc2a4\ub7fd\uac8c \uc0dd\uac01\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4494\" aria-describedby=\"caption-attachment-4494\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4494\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-xa-hoi-tai-MAN.jpg\" alt=\"T\u1ea1i sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-xa-hoi-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-xa-hoi-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-xa-hoi-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-xa-hoi-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-xa-hoi-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4494\" class=\"wp-caption-text\">MAN\uc758 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c \uc804\ubb38\uac00\ud300\uc740 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \uac00\uc9c4 \uac10\uc0ac \uc804\ubb38\uac00\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc601\ud5a5\ub825 \uc788\ub294 \uc804\ub7b5 \ucee8\uc124\ud134\ud2b8\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc758 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud558\uc2dc\uba74 \uadc0\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud0c1\uc6d4\ud55c \uc774\uc810\uc744 \ub204\ub9ac\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud2b9\uc815 \ubc95\ub960\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc774\ud574:<\/b><span style=\"font-weight: 400;\"> \uc800\ud76c\ub294 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ud2b9\ud654\ub41c \uc138\uae08 \ud61c\ud0dd, \ud1a0\uc9c0 \uc774\uc6a9 \ubc0f \uc790\ubcf8 \uc9c0\uc6d0\uacfc \uad00\ub828\ub41c \ucd5c\uc2e0 \uc815\ubd80 \uaddc\uc815\uc744 \uc798 \uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6d\uc81c \ud45c\uc900 \uce21\uc815 \ubc29\ubc95\ub860:<\/b><span style=\"font-weight: 400;\"> MAN\uc740 SROI(\uc0ac\ud68c\uc801 \ud22c\uc790 \uc218\uc775\ub960) \ubc0f ESG\uc640 \uac19\uc740 \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc801\uc6a9\ud558\uc5ec \ube44\uc7ac\ubb34\uc801 \uc0ac\ud68c\uc801 \uc601\ud5a5\uc744 \uc815\ud655\ud558\uac8c \uc815\ub7c9\ud654\ud568\uc73c\ub85c\uc368 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ud504\ub85c\ud544\uc774 \ud56d\uc0c1 \ucd5c\uace0 \uc218\uc900\uc758 \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc7ac\uc815 \ud22c\uba85\uc131\uc744 \ucd5c\ub300\ud55c \uc9c0\uc6d0\ud569\uc2dc\ub2e4:<\/b><span style=\"font-weight: 400;\"> \uc800\ud76c\ub294 \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uace0 \uac1c\uc120\ud558\uc5ec \ubaa8\ub4e0 \uc790\uae08\uc774 \ud22c\uba85\ud558\uac8c, \uadf8\ub9ac\uace0 \ubcf8\ub798 \ubaa9\uc801\uc5d0 \ub9de\uac8c \uc0ac\uc6a9\ub418\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\uae08 \uc870\ub2ec \ub2a5\ub825\uacfc \uc790\uc6d0 \uc811\uadfc\uc131\uc744 \ub192\uc774\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> MAN\uc758 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ubcf4\uc99d\uc744 \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \ube44\uc815\ubd80\uae30\uad6c(NGO) \ubc0f \uad6d\uc81c \ud22c\uc790 \ud380\ub4dc\ub97c \uc124\ub4dd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub2e4\uc591\ud55c \ubd84\uc57c\uc758 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300:<\/b><span style=\"font-weight: 400;\"> MAN\uc758 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uc7ac\ubb34 \uac10\uc0ac\uc790\uc640 \uc0ac\ud68c\ud559\uc790\uc758 \ud611\uc5c5\uc744 \ud1b5\ud574 \uc774\ub8e8\uc5b4\uc9c0\uba70, \ub2e4\uac01\uc801\uc774\uace0 \ud3ec\uad04\uc801\uc778 \uad00\uc810\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \uc808\uc57d\ud558\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> \uacfc\ud559\uc801\uc778 \uc6cc\ud06c\ud50c\ub85c\uc6b0\uc640 \ucd5c\uc2e0 \uae30\uc220\uc758 \uc801\uc6a9\uc744 \ud1b5\ud574, \uc6b0\ub9ac\ub294 \uae30\uc5c5\uc774 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">MAN\uc744 \uc120\ud0dd\ud55c\ub2e4\ub294 \uac83\uc740 \uc644\ubcbd\ud55c \ubc95\uc801 \uc548\uc2ec\uacfc \ubaa8\ub4e0 \uba74\uc5d0\uc11c\uc758 \uc804\ubb38\uc131\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc800\ud76c\ub294 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc774 \uc9c0\uc5ed \uc0ac\ud68c\uc5d0 \uae0d\uc815\uc801\uc778 \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\ub294 \uc5ec\uc815\uc5d0 \ud568\uaed8\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_doi_voi_kiem_toan_doanh_nghiep_xa_hoi_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \uacfc\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud568\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc5ec\uc804\ud788 \ub9ce\uc740 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud574 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\uc911 \ud558\ub098\ub294 \uc0ac\ud68c\uc801 \ud6a8\uacfc\uc131\uc744 \uce21\uc815\ud558\ub294 \ud1b5\uc77c\ub41c \uae30\uc900\uc774 \ubd80\uc871\ud558\uc5ec \uac10\uc0ac\uc778\uc774 \uc758\uacac\uc744 \ud615\uc131\ud558\uae30 \uc5b4\ub835\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac8c\ub2e4\uac00 \ubca0\ud2b8\ub0a8\uc758 \ub9ce\uc740 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc740 \uaddc\ubaa8\uac00 \uc791\uace0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \ubbf8\ud761\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774 \ub54c\ubb38\uc5d0 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc5d0 \ud544\uc694\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud558\ub294 \uac83\uc774 \ub2e4\ub978 \uc720\ud615\uc758 \uae30\uc5c5\uc5d0 \ube44\ud574 \ub354 \ubcf5\uc7a1\ud558\uace0 \uc2dc\uac04\uc774 \ub9ce\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kho_khan_trong_viec_dinh_luong_tac_dong_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \uc601\ud5a5\ub825\uc744 \uc815\ub7c9\ud654\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc774 \uc788\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc678\ub534 \uc9c0\uc5ed \uc544\uc774\uc758 \ubbf8\uc18c\ub098 \uae68\ub057\ud55c \uacf5\uae30\uc758 \uac00\uce58\ub97c \uc5b4\ub5bb\uac8c \ub3c8\uc73c\ub85c \ud658\uc0b0\ud560 \uc218 \uc788\uc744\uae4c\uc694? \uc774\ub294 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc744 \ud3c9\uac00\ud560 \ub54c \uc5b4\ub824\uc6b4 \ubb38\uc81c\uc785\ub2c8\ub2e4. \uc778\ub3c4\uc8fc\uc758\uc801 \uac00\uce58\ub97c \uae08\uc804\uc801 \uac00\uce58\ub85c \ud658\uc0b0\ud558\ub294 \uac83\uc740 \uc885\uc885 \uc815\uc131\uc801\uc778 \uc811\uadfc\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub4e4\uc740 IRIS+ \ub610\ub294 GRI\uc640 \uac19\uc740 \uad6d\uc81c \uce21\uc815 \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ube45\ub370\uc774\ud130 \uac70\ubc84\ub10c\uc2a4 \uae30\uc220\uc758 \ud65c\uc6a9\uc740 \uac00\uae4c\uc6b4 \ubbf8\ub798\uc5d0 \uc601\ud5a5 \ubcf4\uace0\uc11c\uc758 \ud45c\uc900\ud654\ub97c \ucd09\uc9c4\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_chuyen_mon_cua_doi_ngu_ke_toan_%E2%80%93_kiem_toan\"><\/span><b>\ud68c\uacc4 \ubc0f \uac10\uc0ac\ud300\uc758 \uc804\ubb38 \uc5ed\ub7c9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub824\uba74 \uac10\uc0ac\uc778\uc740 \uc7ac\ubb34 \uc9c0\uc2dd\ubfd0 \uc544\ub2c8\ub77c \uc0ac\ud68c \ubcf5\uc9c0 \ubc0f \ud658\uacbd\uc5d0 \ub300\ud55c \uc9c0\uc2dd\ub3c4 \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc624\ub298\ub0a0 \uac10\uc0ac \ubc95\uc778\ub4e4\uc740 \uc774\ub7ec\ud55c \ub2e4\ubc29\uba74\uc758 \uc804\ubb38\uc131\uc744 \uac16\ucd98 \uc778\ub825 \ubd80\uc871\uc774\ub77c\ub294 \uc8fc\uc694 \uacfc\uc81c\uc5d0 \uc9c1\uba74\ud574 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0ac\ud68c \ud68c\uacc4 \ubc0f \uac10\uc0ac\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uad50\uc721\uc740 \uc808\ub300\uc801\uc73c\ub85c \ud544\uc218\uc801\uc785\ub2c8\ub2e4. MAN(Master Accountant Network)\uacfc \uac19\uc740 \ub2e8\uccb4\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \uad6d\uc81c\uc801\uc778 \uc804\ubb38 \uc790\uaca9\uc99d\uacfc \uacbd\ud5d8 \uacf5\uc720\ub294 \uc774 \ubd84\uc57c \uc885\uc0ac\uc790\ub4e4\uc5d0\uac8c \ub9e4\uc6b0 \uadc0\uc911\ud55c \uc790\uc6d0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_thuc_hien_kiem_toan_doanh_nghiep_xa_hoi_hieu_qua\"><\/span><b>\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \uc194\ub8e8\uc158.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \ud6a8\uacfc\ub97c \uadf9\ub300\ud654\ud558\ub824\uba74 \uae30\uc5c5\uc740 \ud68c\uacc4\uc5f0\ub3c4 \ucd08\ubd80\ud130 \ud1b5\ud569 \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \ud22c\uba85\ud55c \uc815\ubcf4 \uc81c\uacf5\uc740 \uac10\uc0ac \uae30\uac04 \ub3d9\uc548\uc758 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc744 \uc704\ud55c \uc804\ubb38 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \ud65c\uc6a9 \ub610\ud55c \ud6a8\uacfc\uc801\uc778 \ud574\uacb0\ucc45\uc785\ub2c8\ub2e4. \uc774 \uc2dc\uc2a4\ud15c\uc740 \uc790\uae08 \ucd9c\ucc98\uc640 \ud504\ub85c\uc81d\ud2b8 \ube44\uc6a9\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc8fc\uba70, \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uc2dc \ub370\uc774\ud130 \ucd94\ucd9c\uc744 \uc704\ud55c \uac15\ub825\ud55c \uc9c0\uc6d0\ucc45\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_quy_trinh_kiem_soat_noi_bo_nghiem_ngat\"><\/span><b>\uc5c4\uaca9\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28\ub97c \uc218\ub9bd\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc131\uacf5\uc801\uc778 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc704\ud574\uc11c\ub294 \ud0c4\ud0c4\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc0ac\ud68c\uc801 \ud504\ub85c\uc81d\ud2b8\uc758 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \uc815\uae30\uc801\uc73c\ub85c \uc810\uac80\ud558\uae30 \uc704\ud574 \ub3c5\ub9bd\uc801\uc778 \uac10\ub3c5 \ubd80\uc11c\ub97c \uc124\ub9bd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4\uac00 \uc81c\ub300\ub85c \ud45c\uc900\ud654\ub418\uba74 \uc678\ubd80 \uac10\uc0ac \uae30\uad00\uc5d0\uc11c \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \uc27d\uac8c \uac80\uc99d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc758 \uac10\uc0ac \ube44\uc6a9\uc744 \uc808\uac10\ud558\uace0 \uc804\ub7b5\uc801 \ud22c\uc790\uc790\ub97c \uc704\ud55c \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_tu_van_kiem_toan_doanh_nghiep_xa_hoi_uy_tin\"><\/span><b>\ud3c9\ud310\uc774 \uc88b\uc740 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ucee8\uc124\ud305 \ud68c\uc0ac\ub97c \uc120\ud0dd\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \ud68c\uacc4\ubc95\uc778\uc774 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uacbd\ud5d8\uc744 \uac16\ucd98 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc138\ubc95, \uc0ac\ud68c\uc801 \uae30\uc5c5 \uc6b0\ub300 \uc815\ucc45, \uadf8\ub9ac\uace0 \uc784\ud329\ud2b8 \ubcf4\uace0 \uae30\uc900\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \ud30c\ud2b8\ub108\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uacfc \uac19\uc740 \uae30\uad00\uc740 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38\uac00 \ud300\uc744 \ud1b5\ud574 \ud3ec\uad04\uc801\uc778 \ucee8\uc124\ud305 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc740 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc6d0\ud65c\ud558\uac8c \ud1b5\uacfc\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\uae08 \uc758\ubb34 \ubc0f \ud604\uae08 \ud750\ub984 \uad00\ub9ac\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_thuc_tien_ve_kiem_toan_doanh_nghiep_xa_hoi_Du_an_nha_o_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uc2e4\ubb34 \uc0ac\ub840: \uc0ac\ud68c\uc8fc\ud0dd \ud504\ub85c\uc81d\ud2b8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\ud68c\uc8fc\ud0dd \uc0ac\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac\uc758 \uad6c\uccb4\uc801\uc774\uace0 \uc804\ud615\uc801\uc778 \uc0ac\ub840\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0ac\uc5c5\ub4e4\uc740 \ub300\uac1c \uc608\uc0b0, \uc8fc\ud0dd \uac1c\ubc1c \uae30\uae08 \ub610\ub294 \uc6b0\ub300 \ub300\ucd9c \uc790\uae08\uc744 \ud65c\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_va_noi_dung_kiem_toan_nha_o_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc8fc\ud0dd \uac10\uc0ac \ubc94\uc704 \ubc0f \ub0b4\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc8fc\ud0dd \uc0ac\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc790\uaca9 \uae30\uc900, \ud310\ub9e4 \uac00\uaca9 \ubc0f \uac74\uc124 \ud488\uc9c8 \uac80\ud1a0\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uac1c\ubc1c\uc5c5\uccb4\uac00 \ube44\uc6a9 \uae30\uc900 \ubc0f \ud1a0\uc9c0 \uc0ac\uc6a9\ub8cc \uacf5\uc81c \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc0ac\ud68c\uc8fc\ud0dd \uc0ac\uc5c5 \uac10\uc0ac \uacfc\uc815\uc758 \uc8fc\uc694 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8\uc758 \ubc95\ub960 \ubb38\uc11c \ubc0f \ud22c\uc790 \ud5c8\uac00\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124 \ube44\uc6a9 \ud3c9\uac00 \ubc0f \uc608\uc0b0 \uc9d1\ud589.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d \ubaa9\ub85d\uacfc \uc0ac\ud68c\uc8fc\ud0dd \uc815\ucc45 \uc790\uaca9 \uae30\uc900\uc744 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ud6c4 \uc6b4\uc601 \uad00\ub9ac\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hieu_qua_tu_viec_thuc_hien_kiem_toan_nha_o_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc8fc\ud0dd \uac10\uc0ac \uc2e4\uc2dc\uc758 \ud6a8\uacfc\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc8fc\ud0dd \uc0ac\uc5c5\uc5d0 \uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \ubc29\uc2dd\uc744 \uc801\uc6a9\ud558\uba74 \uad6d\uac00 \uc790\ubcf8 \uc190\uc2e4\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub610\ud55c \uc9c4\uc815\uc73c\ub85c \uc8fc\ud0dd\uc774 \ud544\uc694\ud55c \uc0ac\ub78c\ub4e4\uc774 \uc800\ub834\ud558\uace0 \uc9c8 \uc88b\uc740 \uc544\ud30c\ud2b8\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0ac\ud68c\uc8fc\ud0dd \uc0ac\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ud1b5\ud574 \uac00\uaca9 \ubd80\ud480\ub9ac\uae30\ub098 \uc790\uaca9 \ubbf8\ub2ec \uad6c\ub9e4\uc790\uc5d0 \ub300\ud55c \ud310\ub9e4\uc640 \uac19\uc740 \ubd80\uc815\ud589\uc704\ub97c \uc801\ubc1c\ud558\uace0 \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc0ac\ud68c \uc815\uc758\ub97c \uc99d\uc9c4\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \ubd80\ub3d9\uc0b0 \uc2dc\uc7a5\uc5d0\uc11c \uc9c0\uc18d\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\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;\">\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc0ac\ud68c\uc801 \ucc45\uc784\uacfc \uc5f0\uacc4\ub41c \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc5d0 \ub300\ud55c \uc2e0\ub8b0\uc640 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ubcf4\ud3b8\uc801\uc778 \uc5f4\uc1e0 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 \uad00\ub9ac \uacfc\uc815\uc744 \ud1b5\ud574 \uc774\ub7ec\ud55c \ub450 \uac00\uc9c0 \ubaa9\ud45c\uc758 \ud6a8\uacfc\uc131\uc744 \uac80\uc99d\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \ubc95\uaddc \uc900\uc218\ub97c \ub3c4\uc6b8 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc9c0\uc18d \uac00\ub2a5\ud558\uace0 \uc778\uac04\uc801\uc778 \ubc1c\uc804\uc744 \uc704\ud55c \uacac\uace0\ud55c \ud1a0\ub300\ub97c \uad6c\ucd95\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0ac\uc5c5\uc5d0 \uc138\ubb34 \ud68c\uacc4, \uc7ac\ubb34 \uad00\ub9ac \ucee8\uc124\ud305 \ub610\ub294 \uc885\ud569\uc801\uc778 \uc0ac\ud68c\uc801 \uc601\ud5a5 \ubcf4\uace0\uc11c \uc791\uc131\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc6d0\uc774 \ud544\uc694\ud558\uc2dc\ub2e4\uba74, \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624. MAN\uc740 \uc804\ubb38\uc801\uc778 \uc0ac\ud68c\uc801 \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uadc0\uc0ac\uac00 \uac00\uce58\ub97c \uc790\uc2e0 \uc788\uac8c \uc8fc\uc7a5\ud558\uace0 \uc9c0\uc5ed\uc0ac\ud68c\uc5d0 \uae0d\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \uae30\uc5c5 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_xa_hoi_co_bat_buoc_phai_kiem_toan_hang_nam_khong\"><\/span>\uc0ac\ud68c\uc801 \uae30\uc5c5\uc740 \uc5f0\ub840 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc0ac\ud68c\uc801 \uae30\uc5c5\uc740 \ubc95\ub960\uc5d0 \uba85\uc2dc\ub41c \uacbd\uc6b0(\uc608: \uc678\uad6d\uc778 \ud22c\uc790 \uc720\uce58 \ub610\ub294 \uad6d\uac00 \uc608\uc0b0\uc5d0\uc11c \ub300\uaddc\ubaa8 \ubcf4\uc870\uae08 \uc218\ub839)\ub97c \uc81c\uc678\ud558\uace0\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc744 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uad6d\uc81c \uc790\uae08\uc744 \uc9c0\uc6d0\ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ud30c\ud2b8\ub108 \uae30\uad00\uc5d0\uc11c \uc0ac\ud68c\uc801 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc694\uad6c\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_doanh_nghiep_xa_hoi_thuong_cao_hon_hay_thap_hon_doanh_nghiep_thong_thuong\"><\/span>\uc0ac\ud68c\uc801 \uae30\uc5c5\uc758 \uac10\uc0ac \ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc874 \uae30\uc5c5\ubcf4\ub2e4 \ub192\uc2b5\ub2c8\uae4c, \ub0ae\uc2b5\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uac10\uc0ac \ubc94\uc704\uac00 \ub354 \uad11\ubc94\uc704\ud574\uc9d0\uc5d0 \ub530\ub77c(\uc0ac\ud68c\uc801 \uc9c0\ud45c \ud3ec\ud568) \ube44\uc6a9\uc774 \ub2e4\uc18c \ub192\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub97c \ud1b5\ud574 \ud22c\uba85\uc131\uc774 \ud5a5\uc0c1\ub418\uace0 \uc790\ubcf8 \uc811\uadfc\uc131\uc774 \ub192\uc544\uc838 \uae30\uc5c5\uc774 \uc7a5\uae30\uc801\uc73c\ub85c \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \ub2ec\uc131\ud560 \uc218 \uc788\ub2e4\ub294 \uac00\uce58\ub97c \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_nha_o_xa_hoi_khac_gi_voi_kiem_toan_du_an_thuong_mai\"><\/span>\uc0ac\ud68c\uc8fc\ud0dd \uac10\uc0ac\uc640 \uc0c1\uc5c5 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\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\uc0ac\ud68c\uc8fc\ud0dd \uc0ac\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uac00\uaca9 \uae30\uc900 \uc900\uc218, \uc801\uaca9 \uad6c\ub9e4\uc790, \uc608\uc0b0 \uc0ac\uc6a9 \uc5ec\ubd80\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubc18\uba74, \uc0c1\uc5c5 \uc0ac\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc8fc\ub85c \uc218\uc775\uc131, \ud569\ub9ac\uc801\uc778 \ube44\uc6a9, \uc8fc\uc8fc\ub97c \uc704\ud55c \uc7ac\ubb34 \uc9c0\ud45c\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_tu_thuc_hien_kiem_toan_doanh_nghiep_xa_hoi_noi_bo_khong\"><\/span>\uc0ac\ud68c\uc801 \uae30\uc5c5\uc5d0 \ub300\ud55c \ub0b4\ubd80 \uac10\uc0ac\uac00 \uac00\ub2a5\ud560\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\uae30\uc5c5\uc740 \uc790\uccb4 \ud3c9\uac00\ub97c \uc704\ud574 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubc95\uc801 \ud6a8\ub825\uacfc \uc81c3\uc790(\uc790\uae08 \uc81c\uacf5\uc790, \uc815\ubd80)\uc5d0 \ub300\ud55c \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574\uc11c\ub294 \ubc95\ub960\uc5d0 \uaddc\uc815\ub41c \uae30\ub2a5\uc744 \uc218\ud589\ud558\ub294 \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uc758 \ucc38\uc5ec\uac00 \ud544\uc218\uc801\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\": \"Doanh nghi\u1ec7p x\u00e3 h\u1ed9i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, DNXH kh\u00f4ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1eeb khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh (nh\u01b0 c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, nh\u1eadn t\u00e0i tr\u1ee3 l\u1edbn t\u1eeb ng\u00e2n s\u00e1ch). Tuy nhi\u00ean, \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 qu\u1ed1c t\u1ebf, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i th\u01b0\u1eddng l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c t\u1eeb ph\u00eda \u0111\u1ed1i t\u00e1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i th\u01b0\u1eddng cao h\u01a1n hay th\u1ea5p h\u01a1n doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Do ph\u1ea1m vi ki\u1ec3m tra r\u1ed9ng h\u01a1n (bao g\u1ed3m c\u1ea3 c\u00e1c ch\u1ec9 s\u1ed1 x\u00e3 h\u1ed9i), chi ph\u00ed c\u00f3 th\u1ec3 cao h\u01a1n \u0111\u00f4i ch\u00fat. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb nh\u1eadn l\u1ea1i l\u00e0 s\u1ef1 minh b\u1ea1ch v\u00e0 c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn v\u1ed1n l\u1edbn h\u01a1n, gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng l\u00e2u d\u00e0i.\"\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\": \"Ki\u1ec3m to\u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i kh\u00e1c g\u00ec v\u1edbi ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n th\u01b0\u01a1ng m\u1ea1i? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i t\u1eadp trung v\u00e0o t\u00ednh tu\u00e2n th\u1ee7 \u0111\u1ecbnh m\u1ee9c gi\u00e1, \u0111\u1ed1i t\u01b0\u1ee3ng mua v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n th\u01b0\u01a1ng m\u1ea1i t\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o l\u1ee3i nhu\u1eadn, chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng.\"\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\": \"C\u00f3 th\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i n\u1ed9i b\u1ed9 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ef1 \u0111\u00e1nh gi\u00e1. Tuy nhi\u00ean, \u0111\u1ec3 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 s\u1ef1 tin c\u1eady \u0111\u1ed1i v\u1edbi b\u00ean th\u1ee9 ba (nh\u00e0 t\u00e0i tr\u1ee3, Nh\u00e0 n\u01b0\u1edbc), c\u1ea7n ph\u1ea3i c\u00f3 s\u1ef1 tham gia c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p x\u00e3 h\u1ed9i l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp to\u00e0n di\u1ec7n kh\u00f4ng ch\u1ec9 v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh, ph\u00e1p l\u00fd m\u00e0 c\u00f2n v\u1ec1 hi\u1ec7u qu\u1ea3 x\u00e3 h\u1ed9i v\u00e0 m\u00f4i tr\u01b0\u1eddng. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang \u0111\u1ea9y m\u1ea1nh c\u00e1c m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, vi\u1ec7c x\u00e1c minh c\u00e1c t\u1ed5 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4490","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\/4490","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=4490"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4490\/revisions"}],"predecessor-version":[{"id":4496,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4490\/revisions\/4496"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4493"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}