{"id":4656,"date":"2026-01-15T01:04:31","date_gmt":"2026-01-15T08:04:31","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4656"},"modified":"2026-01-15T01:04:31","modified_gmt":"2026-01-15T08:04:31","slug":"chuan-muc-kiem-toan-quoc-te-isa","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/","title":{"rendered":"\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA): \uac10\uc0ac\uc778\uc744 \uc704\ud55c \uc885\ud569 \uc548\ub0b4\uc11c"},"content":{"rendered":"<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te\/\"><span style=\"font-weight: 400;\">\uad6d\uc81c \uac10\uc0ac \uae30\uc900<\/span><\/a><span style=\"font-weight: 400;\"> ISA(\uad6d\uc81c\ud68c\uacc4\uae30\uc900)\ub294 \ubaa8\ub4e0 \ud65c\ub3d9\uc5d0 \ub300\ud55c \ud544\uc218 \uc9c0\uce68 \uc5ed\ud560\uc744 \ud569\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;\"> \uc138\uacc4\uc801\uc778 \uad00\uc810\uc5d0\uc11c, \uc810\uc810 \ub354 \uad6d\uc81c \uacbd\uc81c\uc5d0 \ud1b5\ud569\ub418\uace0 \uc788\ub294 \ubca0\ud2b8\ub0a8\uc758 \uc0c1\ud669\uc5d0\uc11c ISA \uc2dc\uc2a4\ud15c\uc744 \uc219\ub2ec\ud558\ub294 \uac83\uc740 \uac10\uc0ac\uc778\uc774 \uc804\ubb38 \uc724\ub9ac\ub97c \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud2b9\ud788 IFRS\ub97c \uc801\uc6a9\ud560 \ub54c \uc7ac\ubb34\uc81c\ud45c\uac00 \uad6d\uc81c \uc2dc\uc7a5\uc5d0\uc11c \uc778\uc815\ubc1b\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uae30\uc900 \uccb4\uacc4\ub294 \uad6d\uc81c\ud68c\uacc4\uc0ac\uc5f0\ub9f9(IFAC) \uc0b0\ud558 \uae30\uad6c\uc778 \uad6d\uc81c\ud68c\uacc4\uac10\uc0ac\uae30\uc900\uc704\uc6d0\ud68c(IAASB)\uc5d0\uc11c \uc81c\uc815\ud588\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \uc7ac\uc815\ubd80\uac00 \uc774 \uccb4\uacc4\ub97c \uad6d\ub0b4\ubc95\uc73c\ub85c \ub3c4\uc785\ud558\uc5ec \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uac10\uc0ac\uae30\uc900\uccb4\uacc4(VSA)\ub97c \ub9cc\ub4e4\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-214-2012-TT-BTC-he-thong-chuan-muc-kiem-toan-Viet-Nam-179084.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c \uc81c214\/2012\/TT-BTC\ud638<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub85c\uc368 \uad6d\uc81c \uc6d0\ubcf8\uacfc \uac70\uc758 \uc644\ubcbd\ud55c \uc720\uc0ac\uc131(\ucd5c\ub300 95%)\uc744 \ud655\ubcf4\ud558\uc5ec \uad6c\ud604 \uacfc\uc815\uc758 \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud569\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\/chuan-muc-kiem-toan-quoc-te-isa\/#Khai_niem_va_nguon_goc_cua_Chuan_muc_Kiem_toan_Quoc_te_ISA\" >\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \uac1c\ub150\uacfc \uae30\uc6d0.<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Vai_tro_cua_IAASB_trong_viec_thiet_lap_chuan_muc\" >IAASB\uc758 \ud45c\uc900 \uc81c\uc815 \uc5ed\ud560.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Su_tuong_quan_giua_ISA_va_Chuan_muc_Kiem_toan_Viet_Nam_VSA\" >\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uacfc \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) \uac04\uc758 \uc0c1\uad00\uad00\uacc4<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Muc_dich_va_Vai_tro_cot_loi_cua_Chuan_muc_Kiem_toan_Quoc_te_ISA\" >\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \ubaa9\uc801\uacfc \ud575\uc2ec \uc5ed\ud560<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Cau_truc_va_Noi_dung_chi_tiet_cua_He_thong_Chuan_muc_Kiem_toan_Quoc_te_ISA\" >\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uccb4\uacc4(ISA)\uc758 \uad6c\uc870 \ubc0f \ub0b4\uc6a9 \uc138\ubd80 \uc0ac\ud56d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Nhom_chuan_muc_ve_Nguyen_tac_chung_va_Trach_nhiem\" >\uc77c\ubc18 \uc6d0\uce59 \ubc0f \ucc45\uc784\uc5d0 \uad00\ud55c \ud45c\uc900 \uadf8\ub8f9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Danh_gia_rui_ro_va_Phan_hoi_doi_voi_rui_ro_da_danh_gia\" >\uc704\ud5d8 \ud3c9\uac00 \ubc0f \ud3c9\uac00\ub41c \uc704\ud5d8\uc5d0 \ub300\ud55c \ub300\uc751.<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Bang_chung_kiem_toan_va_Thu_tuc_kiem_tra\" >\uac10\uc0ac \uc99d\uac70 \ubc0f \ud14c\uc2a4\ud2b8 \uc808\ucc28<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Su_dung_cong_viec_cua_cac_ben_khac\" >\ub2e4\ub978 \ub2f9\uc0ac\uc790\uc758 \uc5f0\uad6c \uacb0\uacfc\ub97c \ud65c\uc6a9\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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Ket_luan_va_Bao_cao_kiem_toan\" >\uacb0\ub860 \ubc0f \uac10\uc0ac \ubcf4\uace0\uc11c<\/a><\/li><\/ul><\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Tam_quan_trong_cua_ISA_doi_voi_doanh_nghiep_va_Kiem_toan_vien_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8 \uae30\uc5c5\uacfc \ud68c\uacc4\uac10\uc0ac\uc778\uc744 \uc704\ud55c ISA\uc758 \uc911\uc694\uc131<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Dam_bao_tuan_thu_phap_luat_ve_Thue_va_Tai_chinh\" >\uc138\uae08 \ubc0f \uae08\uc735 \ubc95\uaddc \uc900\uc218 \ubcf4\uc7a5.<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Toi_uu_hoa_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ucd5c\uc801\ud654<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Tiep_can_nguon_von_quoc_te\" >\uad6d\uc81c \uc790\uae08 \uc9c0\uc6d0 \uc811\uadfc<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Thach_thuc_va_Xu_huong_cap_nhat_cua_Chuan_muc_Kiem_toan_Quoc_te_ISA_trong_ky_nguyen_so\" >\ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uac1c\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \ub2f9\uba74 \uacfc\uc81c\uc640 \ub3d9\ud5a5<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Kiem_toan_trong_moi_truong_CNTT_phuc_tap\" >\ubcf5\uc7a1\ud55c IT \ud658\uacbd\uc5d0\uc11c\uc758 \uac10\uc0ac<\/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\/chuan-muc-kiem-toan-quoc-te-isa\/#Chuan_muc_ISA_cho_cac_don_vi_it_phuc_tap_hon_ISA_for_LCE\" >ISA for Less Complex Units (LCE\uc6a9 ISA)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Nhung_cau_hoi_thuong_gap_ve_Chuan_muc_Kiem_toan_Quoc_te_ISA\" >\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) \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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Su_khac_biet_lon_nhat_giua_chuan_muc_kiem_toan_quoc_te_ISA_va_GAAP_la_gi\" >\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uacfc \uc77c\ubc18\ud68c\uacc4\uae30\uc900(GAAP)\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#Doanh_nghiep_nho_tai_Viet_Nam_co_bat_buoc_ap_dung_chuan_muc_kiem_toan_quoc_te_ISA_khong\" >\ubca0\ud2b8\ub0a8\uc758 \uc911\uc18c\uae30\uc5c5\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uc758\ubb34\uc801\uc73c\ub85c \uc900\uc218\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te-isa\/#ISA_701_KAM_anh_huong_nhu_the_nao_den_bao_cao_kiem_toan\" >ISA 701(KAM)\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_va_nguon_goc_cua_Chuan_muc_Kiem_toan_Quoc_te_ISA\"><\/span><b>\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \uac1c\ub150\uacfc \uae30\uc6d0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc740 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uad00\ub9ac \ubc0f \uac80\uc99d \uacfc\uc815\uc5d0\uc11c \uac10\uc0ac\uc778\uacfc \uac10\uc0ac\ubc95\uc778\uc774 \uc900\uc218\ud574\uc57c \ud560 \uc804\ubb38\uc801\uc778 \uc6d0\uce59\uacfc \uaddc\uc815\uc785\ub2c8\ub2e4. ISA\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \uc815\ud655\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uacf5\ud1b5\ub41c \ud2c0\uc744 \uc81c\uacf5\ud568\uc73c\ub85c\uc368 \uc8fc\uc8fc, \uc740\ud589, \uc138\ubb34 \ub2f9\uad6d \ub4f1 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4659\" aria-describedby=\"caption-attachment-4659\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4659\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-nguon-goc-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA.jpg\" alt=\"Kh\u00e1i ni\u1ec7m v\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf ISA\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-nguon-goc-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-nguon-goc-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-nguon-goc-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-nguon-goc-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-nguon-goc-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4659\" class=\"wp-caption-text\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \uac1c\ub150\uacfc \uae30\uc6d0.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubc95\uc801\uc73c\ub85c ISA\ub294 \ub2e8\uc21c\ud55c \ucc38\uace0 \ubb38\uc11c\uac00 \uc544\ub2c8\ub77c \uc624\ub958 \ubc1c\uc0dd \uc2dc \uac10\uc0ac\uc778\uc758 \ubc95\uc801 \ucc45\uc784\uc744 \uacb0\uc815\ud558\ub294 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4. \uad6d\uc81c\ud68c\uacc4\uae30\uc900\ud611\ud68c(IFAC) \ubcf4\uace0\uc11c\uc5d0 \ub530\ub974\uba74 130\uac1c\uad6d \uc774\uc0c1\uc774 ISA\ub97c \ucc44\ud0dd\ud558\uac70\ub098 \uad6d\uac00 \uaddc\uc815 \uac1c\ubc1c\uc758 \uae30\ubc18\uc73c\ub85c \ud65c\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) \uc900\uc218\ub294 \uae30\uc5c5\uc758 \uba85\uc131\uc744 \ub192\uc774\uace0 \ud574\uc678 \ud22c\uc790 \ud380\ub4dc\ub85c\ubd80\ud130 \uc790\ubcf8\uc744 \uc720\uce58\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_IAASB_trong_viec_thiet_lap_chuan_muc\"><\/span><b>IAASB\uc758 \ud45c\uc900 \uc81c\uc815 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IAASB \uc704\uc6d0\ud68c\ub294 \uad6d\uc81c \uac10\uc0ac \uae30\uc900(ISA)\uc758 \ucd08\uc548 \uc791\uc131, \uc758\uacac \uc218\ub834 \ubc0f \uac1c\uc815\ud310 \ubc1c\ud589\uc744 \ub2f4\ub2f9\ud569\ub2c8\ub2e4. \uc704\uc6d0\ud68c\uc758 \ubaa9\ud45c\ub294 \uc804 \uc138\uacc4 \uac10\uc0ac \uc2e4\ubb34\uc758 \ud488\uc9c8\uacfc \uc77c\uad00\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \uac83\uc785\ub2c8\ub2e4. \uad6d\uc81c \uac10\uc0ac \uae30\uc900(ISA)\uc740 \ub514\uc9c0\ud138 \uae30\uc220, \ube45\ub370\uc774\ud130 \ubc0f \uc0c8\ub86d\uac8c \ub4f1\uc7a5\ud558\ub294 \ubcf5\uc7a1\ud55c \uae08\uc735 \uac70\ub798\uc758 \ubc1c\uc804\uc5d0 \ub9de\ucdb0 \uc815\uae30\uc801\uc73c\ub85c \uac1c\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_tuong_quan_giua_ISA_va_Chuan_muc_Kiem_toan_Viet_Nam_VSA\"><\/span><b>\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uacfc \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) \uac04\uc758 \uc0c1\uad00\uad00\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\ub0b4 \uc2dc\uc7a5\uc5d0\uc11c \uac10\uc0ac\uc778\ub4e4\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uae30\ubc18\uc73c\ub85c \uad6c\ucd95\ub41c \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc720\uc0ac\uc131 \ub355\ubd84\uc5d0 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc218\ud589\ub41c \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc5d0\uac8c \ub192\uc740 \ucc38\uace0 \uac00\uce58\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud2b9\uc815 \uc0ac\uc548\uc758 \uacbd\uc6b0, \uad6d\ub0b4\ubc95\uc5d0 \uba85\ud655\ud788 \uaddc\uc815\ub418\uc9c0 \uc54a\uc740 \uc804\ubb38\uc801\uc778 \ubb38\uc81c\ub4e4\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \ucc38\uace0 \uc790\ub8cc\ub85c\uc11c ISA\uac00 \uc5ec\uc804\ud788 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_va_Vai_tro_cot_loi_cua_Chuan_muc_Kiem_toan_Quoc_te_ISA\"><\/span><b>\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \ubaa9\uc801\uacfc \ud575\uc2ec \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub294 \uc99d\uac70 \ubc0f \uc808\ucc28\uc5d0 \ub300\ud55c \uc5c4\uaca9\ud55c \uc694\uac74\uc744 \uc124\uc815\ud568\uc73c\ub85c\uc368 \uacf5\uc775\uc744 \ubcf4\ud638\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uac00 ISA \uc900\uc218\ub85c \uc120\uc5b8\ub418\uba74 \uac10\uc0ac\uc778\uc740 \ubaa8\ub4e0 \uc704\ud5d8 \ud3c9\uac00 \ub2e8\uacc4\ub97c \uc644\ubcbd\ud558\uac8c \uc774\ud589\ud588\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ud3c9\uac00<\/span><\/a><span style=\"font-weight: 400;\"> \ub610\ud55c \ub370\uc774\ud130\ub97c \ub3c5\ub9bd\uc801\uc73c\ub85c \uac80\uc99d\ud569\ub2c8\ub2e4. \uc544\ub798\ub294 ISA\uac00 \uae08\uc735 \uc0dd\ud0dc\uacc4\uc5d0 \uac00\uc838\ub2e4\uc8fc\ub294 \uc8fc\uc694 \uac00\uce58\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \ud575\uc2ec \ubaa9\uc801 \ubc0f \uc5ed\ud560 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc5ed\ud560<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\uc138 \uc124\uba85<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e4\uc81c \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae00\ub85c\ubc8c \uc5f0\ub300<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804 \uc138\uacc4 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc0ac\uc6a9\ud560 \uacf5\ud1b5 \uc5b8\uc5b4\ub97c \ud655\ub9bd\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \uc7ac\ubb34 \ubcf4\uace0\uc11c \uc2b9\uc778\uc744 \uc2e0\uc18d\ud558\uac8c \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud488\uc9c8 \uac1c\uc120<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\uac70 \uc218\uc9d1\uc744 \uc704\ud55c \ubaa8\ubc94 \uc0ac\ub840\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc624\ub958 \ubc0f \uc7ac\ubb34 \uc0ac\uae30 \ubc1c\uc0dd\ub960\uc744 \uc904\uc774\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\ub8b0 \uad6c\ucd95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c3\uc790(\uac10\uc0ac\uc778)\uc758 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd\uc758 \uac00\uce58\uc640 \ud68c\uc0ac\uc758 \uae30\uc5c5 \uc774\ubbf8\uc9c0\ub97c \uc99d\uad8c \uc2dc\uc7a5\uc5d0\uc11c \ud5a5\uc0c1\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud1b5\ud569 \uc9c0\uc6d0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ub85c \ub2e4\ub978 \uc9c0\uc5ed\uc758 \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \ube44\uad50\ud558\ub294 \uac83\uc744 \uc6a9\uc774\ud558\uac8c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uac04\uc811\ud22c\uc790(FII) \uc720\uc785 \ucd09\uc9c4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc758 \uc801\uc6a9\uc740 \ub2e8\uc21c\ud788 \uc22b\uc790\ub97c \uac80\uc99d\ud558\ub294 \uac83\uc744 \ub118\uc5b4 \uacbd\uc601 \ucee8\uc124\ud305 \uacfc\uc815\uc785\ub2c8\ub2e4. ISA 315\ub97c \ud1b5\ud574 \uac10\uc0ac\uc778\uc740 \ud53c\uac10\uc0ac \uae30\uc5c5\uc774 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\uc0c1\uc758 \ubb38\uc81c\uc810\uc744 \ud30c\uc545\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc0ac\uc5c5 \uc131\uacfc\ub97c \uac1c\uc120\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_va_Noi_dung_chi_tiet_cua_He_thong_Chuan_muc_Kiem_toan_Quoc_te_ISA\"><\/span><b>\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uccb4\uacc4(ISA)\uc758 \uad6c\uc870 \ubc0f \ub0b4\uc6a9 \uc138\ubd80 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) \uccb4\uacc4\ub294 \uae30\ubcf8\uc801\uc778 \uc724\ub9ac \uc6d0\uce59\ubd80\ud130 \uad6c\uccb4\uc801\uc778 \uae30\uc220 \uc808\ucc28\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ub2e4\uc591\ud55c \uae30\ub2a5 \uadf8\ub8f9\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubd84\ub958 \ub355\ubd84\uc5d0 \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \ub2e8\uacc4\uc5d0 \ub530\ub77c \ud544\uc694\ud55c \uae30\uc900\uc744 \uc27d\uac8c \ucc3e\uc544 \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4657\" aria-describedby=\"caption-attachment-4657\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4657\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-va-Noi-dung-chi-tiet-cua-He-thong-Chuan-muc-Kiem-toan-Quoc-te-ISA.jpg\" alt=\"C\u1ea5u tr\u00fac v\u00e0 N\u1ed9i dung chi ti\u1ebft c\u1ee7a H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf ISA\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-va-Noi-dung-chi-tiet-cua-He-thong-Chuan-muc-Kiem-toan-Quoc-te-ISA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-va-Noi-dung-chi-tiet-cua-He-thong-Chuan-muc-Kiem-toan-Quoc-te-ISA-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-va-Noi-dung-chi-tiet-cua-He-thong-Chuan-muc-Kiem-toan-Quoc-te-ISA-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-va-Noi-dung-chi-tiet-cua-He-thong-Chuan-muc-Kiem-toan-Quoc-te-ISA-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cau-truc-va-Noi-dung-chi-tiet-cua-He-thong-Chuan-muc-Kiem-toan-Quoc-te-ISA-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4657\" class=\"wp-caption-text\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uccb4\uacc4(ISA)\uc758 \uad6c\uc870 \ubc0f \ub0b4\uc6a9 \uc138\ubd80 \uc0ac\ud56d<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_chuan_muc_ve_Nguyen_tac_chung_va_Trach_nhiem\"><\/span><b>\uc77c\ubc18 \uc6d0\uce59 \ubc0f \ucc45\uc784\uc5d0 \uad00\ud55c \ud45c\uc900 \uadf8\ub8f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uadf8\ub8f9\uc740 \uac10\uc0ac\uc778\uc758 \uc804\ubb38\uc801\uc778 \uc0ac\uace0\ubc29\uc2dd\uc758 \ud1a0\ub300\ub97c \ub9c8\ub828\ud588\uc2b5\ub2c8\ub2e4. \ud2b9\ud788, \uac10\uc0ac\uc758 \uc804\ubc18\uc801\uc778 \ubaa9\ud45c\ub97c \uc81c\uc2dc\ud558\ub294 ISA 200\uc740 \uac10\uc0ac\uc778\uc774 \uac10\uc0ac \uacfc\uc815 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc804\ubb38\uac00\uc801 \ud68c\uc758\uc8fc\uc758\ub97c \uc720\uc9c0\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc740 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc788\uc5b4 \uacbd\uc601\uc9c4\uc758 \ucc45\uc784\uacfc \uac10\uc0ac\ud300\uacfc\uc758 \ud544\uc218\uc801\uc778 \ud611\ub825\uc758 \uc911\uc694\uc131\uc744 \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_va_Phan_hoi_doi_voi_rui_ro_da_danh_gia\"><\/span><b>\uc704\ud5d8 \ud3c9\uac00 \ubc0f \ud3c9\uac00\ub41c \uc704\ud5d8\uc5d0 \ub300\ud55c \ub300\uc751.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ud604\ub300 \ud68c\uacc4\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uad6d\uc81c \ud68c\uacc4\uac10\uc0ac \uae30\uc900 ISA 315\uc5d0 \ub530\ub77c \uac10\uc0ac\uc778\uc740 \uace0\uac1d\uc758 \uc0ac\uc5c5 \ud658\uacbd\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud558\uc5ec \uc911\uc694\ud55c \uc65c\uace1\ud45c\uc2dc \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc704\ud5d8 \ud3c9\uac00\uc5d0\ub294 \uacbd\uae30 \ubcc0\ub3d9 \ubc0f \ucd5c\uc2e0 \uc138\ubc95 \uaddc\uc815\uacfc \uac19\uc740 \uc678\ubd80 \uc694\uc778\uc744 \uace0\ub824\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_chung_kiem_toan_va_Thu_tuc_kiem_tra\"><\/span><b>\uac10\uc0ac \uc99d\uac70 \ubc0f \ud14c\uc2a4\ud2b8 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uc758\uacac\uc744 \ud615\uc131\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc218\uc9d1\ub41c \uc99d\uac70\uac00 \uc644\uc804\ud558\uace0 \uc801\uc808\ud574\uc57c \ud569\ub2c8\ub2e4. \uad6d\uc81c \uac10\uc0ac \uae30\uc900 ISA 500\uc740 \uad00\ucc30, \uc778\ud130\ubdf0, \uc678\ubd80 \ud655\uc778, \uc7ac\uacc4\uc0b0\uacfc \uac19\uc740 \uae30\ubc95\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \ud2b9\ud788, \uac10\uc0ac \ud45c\ubcf8 \ucd94\ucd9c\uc5d0 \uad00\ud55c ISA 530\uc740 \uac10\uc0ac\uc778\uc774 \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uba74\uc11c \ucd5c\uc885 \uacb0\ub860\uc758 \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_cong_viec_cua_cac_ben_khac\"><\/span><b>\ub2e4\ub978 \ub2f9\uc0ac\uc790\uc758 \uc5f0\uad6c \uacb0\uacfc\ub97c \ud65c\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uacbd\uc6b0, \uc8fc \uac10\uc0ac\uc778\uc740 \uc790\uc0b0 \ud3c9\uac00\uc0ac, IT \uc804\ubb38\uac00\uc640 \uac19\uc740 \uc804\ubb38\uac00\uc758 \ub3c4\uc6c0\uc744 \ud544\uc694\ub85c \ud569\ub2c8\ub2e4. \uad6d\uc81c \uac10\uc0ac \uae30\uc900 ISA 610 \ubc0f ISA 620\uc740 \uc8fc \uac10\uc0ac\uc778\uc758 \uac10\uc0ac \uc758\uacac\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \uacbd\uac10\uc2dc\ud0a4\uc9c0 \uc54a\uc73c\uba74\uc11c \uc774\ub7ec\ud55c \uc804\ubb38\uac00\ub4e4\uc758 \uc5ed\ub7c9\uc744 \ud3c9\uac00\ud558\uace0 \uadf8\ub4e4\uc758 \uc5c5\ubb34\ub97c \ud65c\uc6a9\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_luan_va_Bao_cao_kiem_toan\"><\/span><b>\uacb0\ub860 \ubc0f \uac10\uc0ac \ubcf4\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9c8\uc9c0\ub9c9 \ub2e8\uacc4\ub294 \uc218\uc9d1\ub41c \uc99d\uac70\ub97c \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac \uc758\uacac\uc744 \ud615\uc131\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) 700 \ubc0f ISA 701(KAM - \ud575\uc2ec \uac10\uc0ac \uc0ac\ud56d)\uc740 \ubcf4\uace0\uc11c\uc758 \ud22c\uba85\uc131\uc744 \uc694\uad6c\ud558\uba70, \uc815\ubcf4 \uc774\uc6a9\uc790\uac00 \uc8fc\ubaa9\ud574\uc57c \ud560 \uac00\uc7a5 \uc911\uc694\ud55c \uc0ac\ud56d\uc744 \uba85\ud655\ud558\uac8c \uc81c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. KAM\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \ud22c\uc790\uc790 \uac04\uc758 \uc0c1\ud638 \uc791\uc6a9\uc744 \uac15\ud654\ud558\uae30 \uc704\ud55c ISA\uc758 \uc0c8\ub85c\uc6b4 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_ISA_doi_voi_doanh_nghiep_va_Kiem_toan_vien_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8 \uae30\uc5c5\uacfc \ud68c\uacc4\uac10\uc0ac\uc778\uc744 \uc704\ud55c ISA\uc758 \uc911\uc694\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638\uc640 \uac19\uc740 \uac10\uc0ac \uad00\ub828 \ubc95\uaddc\uac00 \uad6d\uc81c \uac10\uc0ac \uae30\uc900(ISA) \uc2dc\ud589\uc744 \uc704\ud55c \uacac\uace0\ud55c \ubc95\uc801 \uae30\ubc18\uc744 \ub9c8\ub828\ud588\uc2b5\ub2c8\ub2e4. ISA \uc900\uc218\ub294 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc5d0 \uc9c1\uc811\uc801\uc778 \uacbd\uc81c\uc801 \uc774\uc775\uc744 \uac00\uc838\ub2e4\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_ve_Thue_va_Tai_chinh\"><\/span><b>\uc138\uae08 \ubc0f \uae08\uc735 \ubc95\uaddc \uc900\uc218 \ubcf4\uc7a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc5d0 \ub530\ub77c \uc2e4\uc2dc\ub418\ub294 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc790\uc0ac\uc758 \uc0c1\ud669\uc744 \uc790\uc2e0 \uc788\uac8c \uc81c\uc2dc\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4. \uc5c4\uaca9\ud55c \uac80\ud1a0 \uc808\ucc28\ub97c \ud1b5\ud574 \ubd80\uc815 \uc9c0\ucd9c \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\uc5ec \uc138\ubb34 \uac10\uc0ac \uc804\uc5d0 \uc801\uc2dc\uc5d0 \uc870\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\uc720\ub85c \ub300\uae30\uc5c5\ub4e4\uc740 MAN\uacfc \uac19\uc774 ISA\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ucd5c\uc801\ud654<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uc801\uc6a9\ud560 \ub54c \uac10\uc0ac\uc778\uc740 \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \ud3c9\uac00\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. ISA \uae30\uc900\uc5d0 \uae30\ubc18\ud55c \uacbd\uc601\uc9c4 \uc11c\ud55c\uc758 \uad8c\uace0\uc0ac\ud56d\uc740 \uae30\uc5c5 \uc18c\uc720\uc8fc\uac00 \uc790\uc0b0 \uc190\uc2e4, \uc9c1\uc6d0 \ubd80\uc815\ud589\uc704\ub97c \uc608\ubc29\ud558\uace0 \uc790\ubcf8 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tiep_can_nguon_von_quoc_te\"><\/span><b>\uad6d\uc81c \uc790\uae08 \uc9c0\uc6d0 \uc811\uadfc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\uacc4\uc740\ud589, IMF, \ubca4\ucc98\uce90\ud53c\ud138 \ud380\ub4dc\uc640 \uac19\uc740 \ub300\ud615 \uc740\ud589 \ubc0f \uae08\uc735\uae30\uad00\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc5d0 \ub530\ub77c \uac10\uc0ac\ub41c \uc7ac\ubb34\uc81c\ud45c\ub9cc\uc744 \uc778\uc815\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uad6d\uc81c \uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ud558\uac70\ub098 \uc678\uad6d \ud30c\ud2b8\ub108\uc640 \ud569\uc791 \ud22c\uc790\ub97c \ud558\ub824\uba74 ISA \uc900\uc218\ub294 \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_Xu_huong_cap_nhat_cua_Chuan_muc_Kiem_toan_Quoc_te_ISA_trong_ky_nguyen_so\"><\/span><b>\ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uac1c\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \ub2f9\uba74 \uacfc\uc81c\uc640 \ub3d9\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc778\uacf5\uc9c0\ub2a5, \ube14\ub85d\uccb4\uc778, \ube45\ub370\uc774\ud130\uc758 \ud3ed\ubc1c\uc801\uc778 \ubc1c\uc804\uc73c\ub85c \uc138\uc0c1\uc740 \ube60\ub974\uac8c \ubcc0\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(IAASB) \ub610\ud55c \uc774\ub7ec\ud55c \ubcc0\ud654\uc5d0 \ubc1c\ub9de\ucdb0 \uc801\uadf9\uc801\uc73c\ub85c \uae30\uc900\uc744 \uac1c\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. IAASB\ub294 \uac10\uc0ac\uc778\uc774 \uc99d\uac70 \uc218\uc9d1 \ubc0f \ubd84\uc11d\uc5d0 \uae30\uc220\uc744 \ud65c\uc6a9\ud558\ub294 \ubc29\ubc95\uc744 \uc548\ub0b4\ud558\uae30 \uc704\ud574 \uae30\uc900\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4660\" aria-describedby=\"caption-attachment-4660\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4660\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Thach-thuc-va-Xu-huong-cap-nhat-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-trong-ky-nguyen-so.jpg\" alt=\"Th\u00e1ch th\u1ee9c v\u00e0 Xu h\u01b0\u1edbng c\u1eadp nh\u1eadt c\u1ee7a Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf ISA trong k\u1ef7 nguy\u00ean s\u1ed1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Thach-thuc-va-Xu-huong-cap-nhat-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-trong-ky-nguyen-so.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Thach-thuc-va-Xu-huong-cap-nhat-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-trong-ky-nguyen-so-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Thach-thuc-va-Xu-huong-cap-nhat-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-trong-ky-nguyen-so-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Thach-thuc-va-Xu-huong-cap-nhat-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-trong-ky-nguyen-so-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Thach-thuc-va-Xu-huong-cap-nhat-cua-Chuan-muc-Kiem-toan-Quoc-te-ISA-trong-ky-nguyen-so-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4660\" class=\"wp-caption-text\">\ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uac1c\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \ub2f9\uba74 \uacfc\uc81c\uc640 \ub3d9\ud5a5<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_trong_moi_truong_CNTT_phuc_tap\"><\/span><b>\ubcf5\uc7a1\ud55c IT \ud658\uacbd\uc5d0\uc11c\uc758 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc2e0 ERP \uc2dc\uc2a4\ud15c\uc758 \ub4f1\uc7a5\uc73c\ub85c \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc740 \uac10\uc0ac\uc778\uc774 \uc790\ub3d9\ud654\ub41c \ud1b5\uc81c\ub97c \uac80\ud1a0\ud560 \uc218 \uc788\ub294 \uc5ed\ub7c9\uc744 \uac16\ucd94\ub3c4\ub85d \uc694\uad6c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc774\ubc84 \ubcf4\uc548 \uc704\ud5d8\uacfc \ud074\ub77c\uc6b0\ub4dc \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uc740 ISA \uac1c\uc815\uc548\uc5d0\uc11c \uc0c8\ub86d\uac8c \uc911\uc810\uc801\uc73c\ub85c \ub2e4\ub904\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ISA_cho_cac_don_vi_it_phuc_tap_hon_ISA_for_LCE\"><\/span><b>ISA for Less Complex Units (LCE\uc6a9 ISA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(IAASB)\ub294 \uc911\uc18c\uae30\uc5c5(SME)\uc5d0\uac8c \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) \uc804\uccb4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc774 &quot;\ubd80\ub2f4\uc2a4\ub7ec\uc6b8 \uc218 \uc788\ub2e4&quot;\ub294 \uc810\uc744 \uc778\uc2dd\ud558\uace0, \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc744 \uc704\ud55c \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc911\uc18c\uae30\uc5c5\uc758 \uac10\uc0ac \ube44\uc6a9 \ubd80\ub2f4\uc744 \uc904\uc774\uba74\uc11c\ub3c4 \uc7ac\ubb34 \uc815\ubcf4\uc758 \ud488\uc9c8\uacfc \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ud68d\uae30\uc801\uc778 \uc870\uce58\uc600\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc740 \ud22c\uba85\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uae08\uc735 \uc2dc\uc7a5\uc744 \uad6c\ucd95\ud558\ub294 \uac00\uc7a5 \uacac\uace0\ud55c \ud1a0\ub300\uc785\ub2c8\ub2e4. \ubaa8\ub4e0 \uae30\uc5c5\uc5d0\uac8c \uc788\uc5b4 \uc774\ub7ec\ud55c \uae30\uc900\uc744 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud788 \uc5f0\ub840 \uac10\uc0ac \uc758\ubb34\ub97c \uc774\ud589\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \uacbd\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \ud45c\uc900\ud654\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uad6d\uc81c\uc801\uc73c\ub85c \ube0c\ub79c\ub4dc \uc774\ubbf8\uc9c0\ub97c \uac15\ud654\ud560 \uc218 \uc788\ub294 \uae30\ud68c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \uaddc\uc815\uc774 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c \uad6d\uc81c \ud45c\uc900\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc804\ubb38 \uae30\uad00\uacfc\uc758 \ud30c\ud2b8\ub108\uc2ed\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \uc774\ub7ec\ud55c \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \uc55e\uc7a5\uc11c\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc5d0 \ub300\ud55c \ud3ed\ub113\uc740 \uc804\ubb38 \uc9c0\uc2dd\uc744 \uae30\ubc18\uc73c\ub85c \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=\"Nhung_cau_hoi_thuong_gap_ve_Chuan_muc_Kiem_toan_Quoc_te_ISA\"><\/span><b>\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) \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=\"Su_khac_biet_lon_nhat_giua_chuan_muc_kiem_toan_quoc_te_ISA_va_GAAP_la_gi\"><\/span>\uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uacfc \uc77c\ubc18\ud68c\uacc4\uae30\uc900(GAAP)\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\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\tISA\ub294 \uac10\uc0ac \uae30\uc900 \uccb4\uacc4\uc774\uace0, GAAP(\ub610\ub294 IFRS)\ub294 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uac70\ub798\ub97c \ud45c\uc2dc\ud558\uace0 \uae30\ub85d\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \ud68c\uacc4 \uae30\uc900\uc785\ub2c8\ub2e4. \uc774 \ub450 \uccb4\uacc4\ub294 \uc11c\ub85c \ubcf4\uc644\uc801\uc774\uc9c0\ub9cc \uc801\uc6a9 \ubc94\uc704\ub294 \ub2e4\ub985\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=\"Doanh_nghiep_nho_tai_Viet_Nam_co_bat_buoc_ap_dung_chuan_muc_kiem_toan_quoc_te_ISA_khong\"><\/span>\ubca0\ud2b8\ub0a8\uc758 \uc911\uc18c\uae30\uc5c5\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA)\uc744 \uc758\ubb34\uc801\uc73c\ub85c \uc900\uc218\ud574\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 VSA(\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900) \uae30\uc900\uc5d0 \ub530\ub77c \uac10\uc0ac\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 VSA\ub294 ISA(\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uae30\uad6c)\ub97c \uae30\ubc18\uc73c\ub85c \ud558\ubbc0\ub85c \uae30\uc5c5\uc740 \uc0ac\uc2e4\uc0c1 ISA\uc758 \uaddc\uc815\uc744 \uac04\uc811\uc801\uc73c\ub85c \uc801\uc6a9\ud558\ub294 \uc148\uc785\ub2c8\ub2e4. ISA\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \uae30\uc5c5\uc774 \ud574\uc678 \ud30c\ud2b8\ub108\uc758 \uc5c4\uaca9\ud55c \uc694\uad6c \uc0ac\ud56d\uc5d0 \ub354\uc6b1 \ud6a8\uacfc\uc801\uc73c\ub85c \ub300\ube44\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\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=\"ISA_701_KAM_anh_huong_nhu_the_nao_den_bao_cao_kiem_toan\"><\/span>ISA 701(KAM)\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tISA 701\uc740 \uac10\uc0ac\uc778\uc774 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ud55c \uac00\uc7a5 \uc5b4\ub835\uac70\ub098 \uc911\uc694\ud55c \ubb38\uc81c\uc810\uc744 \uae30\uc220\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uacbd\uc9c1\ub41c \ubb38\uc11c \uc591\uc2dd\uc5d0\uc11c \ubc97\uc5b4\ub098 \ud22c\uc790\uc790\uc5d0\uac8c \ub9e4\uc6b0 \uc720\uc775\ud55c \ubcf4\uace0\uc11c\ub85c \uac70\ub4ed\ub0a9\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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ISA v\u00e0 GAAP l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"ISA l\u00e0 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c v\u1ec1 quy tr\u00ecnh th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n (Auditing Standards), trong khi GAAP (ho\u1eb7c IFRS) l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 c\u00e1ch th\u1ee9c tr\u00ecnh b\u00e0y v\u00e0 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Accounting Standards). Hai h\u1ec7 th\u1ed1ng n\u00e0y b\u1ed5 tr\u1ee3 cho nhau nh\u01b0ng c\u00f3 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c nhau.\"\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\": \"Doanh nghi\u1ec7p nh\u1ecf t\u1ea1i Vi\u1ec7t Nam c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ISA kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo lu\u1eadt \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo VSA. Tuy nhi\u00ean, v\u00ec VSA \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb ISA, n\u00ean v\u1ec1 b\u1ea3n ch\u1ea5t, doanh nghi\u1ec7p \u0111ang gi\u00e1n ti\u1ebfp \u00e1p d\u1ee5ng c\u00e1c quy t\u1eafc c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ISA. Vi\u1ec7c hi\u1ec3u r\u00f5 ISA s\u1ebd gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n cho c\u00e1c y\u00eau c\u1ea7u kh\u1eaft khe t\u1eeb \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\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\": \"ISA 701 (KAM) \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"ISA 701 y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean m\u00f4 t\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u0103n ho\u1eb7c quan tr\u1ecdng nh\u1ea5t trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. \u0110i\u1ec1u n\u00e0y l\u00e0m cho b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 nh\u1eefng m\u1eabu v\u0103n b\u1ea3n c\u1ee9ng nh\u1eafc m\u00e0 tr\u1edf n\u00ean c\u00f3 gi\u00e1 tr\u1ecb th\u00f4ng tin cao h\u01a1n \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0.\"\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>Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf ISA (International Standards on Auditing) \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, vi\u1ec7c n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng ISA [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4658,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4656","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=4656"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4656\/revisions"}],"predecessor-version":[{"id":4661,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4656\/revisions\/4661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4658"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}