{"id":4759,"date":"2026-01-22T01:57:19","date_gmt":"2026-01-22T08:57:19","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4759"},"modified":"2026-01-22T01:57:19","modified_gmt":"2026-01-22T08:57:19","slug":"khach-the-cua-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uac1d\uccb4 <\/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;\"> \uc774\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ud2b9\uc9d5\uc744 \uac00\uc9c4 \ub2e8\uc704, \uc870\uc9c1 \ub610\ub294 \uac1c\uc778\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\"> \uac10\uc0ac\ub294 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \uac80\uc99d\ud558\uae30 \uc704\ud574 \uc2e4\uc2dc\ub429\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc774 \uc138\uacc4 \uacbd\uc81c\uc5d0 \uae4a\uc774 \ud1b5\ud569\ub41c \uc0c1\ud669\uc5d0\uc11c \uac10\uc0ac \ub300\uc0c1\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uac10\uc0ac \ubc95\uc778\uc774 \uc801\uc808\ud55c \uc808\ucc28\ub97c \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc774 \uc0ac\ud68c \uc7ac\uc815 \uc790\uc6d0\uc744 \ud22c\uba85\ud558\uac8c \uad00\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5 \uc218\uac00 \uae09\uaca9\ud788 \uc99d\uac00\ud588\uc73c\uba70, \ud2b9\ud788 \uadf8\ub8f9 \ubd80\ubb38\uc5d0\uc11c \uadf8 \uc99d\uac00\uc138\uac00 \ub450\ub4dc\ub7ec\uc9c4\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 \uc0c1\uc7a5 \uae30\uc5c5\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc8fc\uc81c\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \uae30\uc5c5 \uacbd\uc601\uc790\ub4e4\uc774 \ubc95\uc801 \uc758\ubb34\ub97c \uc774\ud589\ud558\ub294 \ub370 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\ucc98\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \uad00\ub828 \uc9c0\uce68\uc11c \ubc0f \uc548\ub0b4\ubb38\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \uae30\uc0ac\uc5d0\uc11c MAN(Master Accountant Network)\uacfc \ud568\uaed8 \uc790\uc138\ud55c \ub0b4\uc6a9\uc744 \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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khai_niem_khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_he_thong_ke_toan\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub77c\ub294 \uc8fc\uc81c\uc758 \uac1c\ub150.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Phan_loai_khach_the_cua_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_hien_hanh\" >\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1 \ubd84\ub958.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Phan_loai_theo_tinh_chat_phap_ly_cua_cuoc_kiem_toan\" >\uac10\uc0ac\uc758 \ubc95\uc801 \uc131\uaca9\uc5d0 \ub530\ub978 \ubd84\ub958.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_kiem_toan_bat_buoc\" >\ud544\uc218 \uac10\uc0ac \uacfc\ubaa9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_kiem_toan_tu_nguyen\" >\uc790\ubc1c\uc801 \uac10\uc0ac \uc8fc\uc81c<\/a><\/li><\/ul><\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_tuong_ung_voi_tung_loai_hinh_chu_the_kiem_toan\" >\uac10\uc0ac \ub300\uc0c1\uc740 \uac01 \uac10\uc0ac \ub300\uc0c1 \uc720\ud615\uc5d0 \ub530\ub77c \ub2e4\ub985\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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh_doi_voi_nen_kinh_te\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \uacbd\uc81c\uc5d0\uc11c \uc218\ud589\ud558\ub294 \uc5ed\ud560.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cac_khach_the_cua_kiem_toan_bao_cao_tai_chinh_bat_buoc_theo_Nghi_dinh_172012ND-CP\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \ub300\uc0c1 \uae30\uc5c5\uc740 \ubc95\ub839 17\/2012\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uae30\uc5c5\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cac_to_chuc_tin_dung_va_dinh_che_tai_chinh\" >\uc2e0\uc6a9\uae30\uad00 \ubc0f \uae08\uc735\uae30\uad00<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >\uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uae30\uad00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_xac_dinh_va_tiep_can_khach_the_cua_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc744 \ud30c\uc545\ud558\uace0 \uc811\uadfc\ud558\ub294 \uacfc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Nhung_sai_sot_thuong_gap_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc790\ub4e4\uc774 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc624\ub958.<\/a><\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_moi_quan_he_voi_co_quan_Thue\" >\uc138\ubb34 \ub2f9\uad6d\uacfc \uad00\ub828\ub41c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \ub300\ud55c \uc8fc\uc81c.<\/a><\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Tam_quan_trong_cua_viec_lua_chon_don_vi_kiem_toan_cho_khach_the\" >\uace0\uac1d\uc5d0\uac8c \uc788\uc5b4 \ud68c\uacc4\ubc95\uc778 \uc120\uc815\uc758 \uc911\uc694\uc131.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#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><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Giai_dap_thac_mac_ve_khach_the_cua_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc8fc\uc81c\uc5d0 \uad00\ud55c \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_tu_nhan_co_bat_buoc_phai_la_khach_the_cua_kiem_toan_bao_cao_tai_chinh_khong\" >\ubbfc\uac04 \uae30\uc5c5\ub3c4 \uc7ac\ubb34\uc81c\ud45c \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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_de_tro_thanh_khach_the_cua_kiem_toan_bao_cao_tai_chinh_duoc_tinh_nhu_the_nao\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \ub420 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_co_quyen_thay_doi_don_vi_kiem_toan_giua_chung_khong\" >\ud574\ub2f9 \uae30\uc5c5\uc740 \uac10\uc0ac \ub3c4\uc911\uc5d0 \uac10\uc0ac\ubc95\uc778\uc744 \ubcc0\uacbd\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_he_thong_ke_toan\"><\/span><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub77c\ub294 \uc8fc\uc81c\uc758 \uac1c\ub150.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uc8fc\uc81c\ub97c \uc774\ud574\ud558\ub824\uba74 \uba3c\uc800 \uac10\uc0ac\uc758 &quot;\uc8fc\uccb4&quot;\uc640 &quot;\ub300\uc0c1&quot;\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ub450 \uac1c\ub150\uc740 \uc2e4\ubb34\uc5d0\uc11c \uacbd\ud5d8\uc774 \ubd80\uc871\ud55c \ud68c\uacc4\uc0ac\ub098 \uad00\ub9ac\uc790\ub4e4\uc774 \ud754\ud788 \ud63c\ub3d9\ud558\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4761\" aria-describedby=\"caption-attachment-4761\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4761\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan.jpg\" alt=\"Kh\u00e1i ni\u1ec7m kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4761\" class=\"wp-caption-text\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub77c\ub294 \uc8fc\uc81c\uc758 \uac1c\ub150.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \ub300\uc0c1\uc740 \uac10\uc0ac\uac00 \uc218\ud589\ub418\ub294 \ud2b9\uc815 \uacbd\uc81c \uc8fc\uccb4\uc785\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5, \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00, \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc640 \uac19\uc740 \ub3c5\ub9bd\uc801\uc778 \ubc95\uc778\uc77c \uc218\ub3c4 \uc788\uace0, \uae30\uc5c5 \ub0b4\ubd80\uc758 \ubd80\uc11c\uc77c \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud55c\ud3b8, \uac10\uc0ac\uc758 \ub300\uc0c1\uc740 \uc7ac\ubb34 \uc0c1\ud0dc, \uc989 \ub300\ucc28\ub300\uc870\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\uc5d0 \uc81c\uc2dc\ub41c \uc218\uce58\uc640 \uc815\ubcf4\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \ub300\uc0c1\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uac10\uc0ac\uc778\uc774 \ud574\ub2f9 \uc0b0\uc5c5 \ud2b9\uc720\uc758 \ud1b5\uc81c \ud658\uacbd\uacfc \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_khach_the_cua_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_hien_hanh\"><\/span><b>\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1 \ubd84\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc758 \ubd84\ub958\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub450 \uac00\uc9c0 \uc8fc\uc694 \uae30\uc900\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \ubc95\uc801 \uc131\uaca9(\uc758\ubb34\uc801 \ub610\ub294 \uc790\ubc1c\uc801)\uacfc \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc8fc\uccb4\uc758 \uc720\ud615(\uad6d\uc601, \ub3c5\ub9bd \ub610\ub294 \ub0b4\ubd80)\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4762\" aria-describedby=\"caption-attachment-4762\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4762\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh.jpg\" alt=\"Ph\u00e2n lo\u1ea1i kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4762\" class=\"wp-caption-text\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1 \ubd84\ub958.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_theo_tinh_chat_phap_ly_cua_cuoc_kiem_toan\"><\/span><b>\uac10\uc0ac\uc758 \ubc95\uc801 \uc131\uaca9\uc5d0 \ub530\ub978 \ubd84\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \ubc0f \uadf8 \ud558\uc704 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \ub300\uc0c1\uc740 \ubc95\uc801 \uc9d1\ud589\uacfc \uc2dc\uc7a5 \uc694\uad6c\ub97c \ubaa8\ub450 \ucda9\uc871\ud558\uae30 \uc704\ud574 \ub450 \uac00\uc9c0 \uadf8\ub8f9\uc73c\ub85c \uad6c\ubd84\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khach_the_kiem_toan_bat_buoc\"><\/span><b>\ud544\uc218 \uac10\uc0ac \uacfc\ubaa9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c\ub97c \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac\ub97c \ubc1b\ub3c4\ub85d \ubc95\uc801\uc73c\ub85c \uc758\ubb34\ud654\ub41c \uae30\uc5c5\ub4e4\uc758 \uadf8\ub8f9\uc785\ub2c8\ub2e4. \uc774 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \uae30\uc5c5\ub4e4\uc740 \ud574\ub2f9 \uc694\uac74\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc2ec\uac01\ud55c \ud589\uc815\uc801 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khach_the_kiem_toan_tu_nguyen\"><\/span><b>\uc790\ubc1c\uc801 \uac10\uc0ac \uc8fc\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubc18\ub300\ub85c, \uc774 \uadf8\ub8f9\uc5d0\ub294 \uc911\uc18c\uae30\uc5c5, \uac00\ub0b4 \uc0ac\uc5c5\uccb4 \ub610\ub294 \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1 \ubaa9\ub85d\uc5d0\ub294 \uc5c6\uc9c0\ub9cc \uc790\ubc1c\uc801\uc73c\ub85c \uac10\uc0ac\uc778\uc744 \uace0\uc6a9\ud558\ub294 \uc870\uc9c1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc790\ubc1c\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \ub428\uc73c\ub85c\uc368 \uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc740 \uc740\ud589\uacfc \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khach_the_tuong_ung_voi_tung_loai_hinh_chu_the_kiem_toan\"><\/span><b>\uac10\uc0ac \ub300\uc0c1\uc740 \uac01 \uac10\uc0ac \ub300\uc0c1 \uc720\ud615\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac01 \uac10\uc0ac\uae30\uad00\uc758 \uc720\ud615\uc740 \uad6d\uac00 \uac10\uc0ac\ubc95 \ub610\ub294 \ud574\ub2f9 \uae30\uc5c5\uc758 \uc6b4\uc601 \uaddc\uc815\uc5d0 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac \ub300\uc0c1 \ubc94\uc704\uac00 \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uac10\uc0ac \ub300\uc0c1 \uc720\ud615\ubcc4 \uc8fc\uc81c \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><b>\uac10\uc0ac \uc720\ud615<\/b><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0\uc11c \ud754\ud788 \ub2e4\ub8e8\ub294 \uc8fc\uc81c<\/b><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><b>\uc8fc\uc694 \ubaa9\ud45c<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uac10\uc0ac\uc6d0<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\ud589\uc815 \uae30\uad00, \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00, \uad6d\uc601 \uae30\uc5c5 \ubc0f \uad6d\uac00 \uc608\uc0b0\uc73c\ub85c \uc9c0\uc6d0\ub418\ub294 \ud504\ub85c\uc81d\ud2b8.<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><span style=\"font-weight: 400;\">\uacf5\uacf5 \uc7ac\uc815 \ubc0f \uacf5\uacf5 \uc790\uc0b0\uc758 \uad00\ub9ac\uc640 \uc0ac\uc6a9\uc744 \uc810\uac80\ud55c\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5, \uacf5\uae30\uc5c5, \uae08\uc735\uae30\uad00, \ud22c\uc790 \ud380\ub4dc.<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><span style=\"font-weight: 400;\">\uc81c3\uc790(\uc8fc\uc8fc, \ucc44\uad8c\uc790)\uc5d0 \ub300\ud55c \uc815\ud655\uc131 \ubc0f \ud569\ub9ac\uc131 \ud655\uc778.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\/\uc0ac\uc5c5\uccb4 \ub0b4\uc758 \ubd80\uc11c, \uc9c0\uc810 \ubc0f \ud504\ub85c\uc81d\ud2b8.<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud6a8\uacfc\uc131\uc744 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh_doi_voi_nen_kinh_te\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \uacbd\uc81c\uc5d0\uc11c \uc218\ud589\ud558\ub294 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub97c \uac10\uc0ac\ud558\ub294 \uae30\uad00\uc740 \ud3c9\uac00 \uacfc\uc815\uc5d0 \ud544\uc694\ud55c \uc6d0\uc790\ub8cc\ub97c \uc81c\uacf5\ud558\ub294 &quot;\uc5f0\uacb0 \uace0\ub9ac&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ud574\ub2f9 \uae30\uad00\uc758 \ud611\uc870 \uc5ec\ubd80\uac00 \uc804\ubb38\uc801\uc778 \uac10\uc0ac\uc758 \uc131\uacf5 \uc5ec\ubd80\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4763\" aria-describedby=\"caption-attachment-4763\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4763\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4763\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \uacbd\uc81c\uc5d0\uc11c \uc218\ud589\ud558\ub294 \uc5ed\ud560.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc5d0\uac8c \uc788\uc5b4 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc744 \ud30c\uc545\ud558\ub294 \uac83\uc740 \uc7ac\ubb34 \ubd80\uc815 \uc704\ud5d8\uc774 \ub192\uc740 \uae30\uc5c5\uc744 \ud2b9\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc608\uc0b0 \ubd84\ub2f4 \uc758\ubb34\uc758 \uacf5\uc815\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uae30\uc5c5\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\uba74 \ubb38\uc11c\ud654 \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ud45c\uc900\ud654\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubca0\ud2b8\ub0a8 \uae08\uc735 \uc2dc\uc7a5 \uc804\uccb4\uc758 \uc9c0\ubc30\uad6c\uc870 \uae30\uc900\uc744 \ub192\uc774\ub294 \ud6a8\uacfc\ub97c \uac00\uc838\uc635\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khach_the_cua_kiem_toan_bao_cao_tai_chinh_bat_buoc_theo_Nghi_dinh_172012ND-CP\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \ub300\uc0c1 \uae30\uc5c5\uc740 \ubc95\ub839 17\/2012\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uae30\uc5c5\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/tag?keyword=Ngh%E1%BB%8B%20%C4%91%E1%BB%8Bnh%2017\/2012\/N%C4%90-CP\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \ub3c5\ub9bd \uac10\uc0ac\ubc95 \uc9c0\uce68\uc5d0\ub294 \uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294 \uae30\uad00 \ubaa9\ub85d\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubaa8\ub4e0 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \ubc18\ub4dc\uc2dc \uc774\ud574\ud574\uc57c \ud560 \uc911\uc694\ud55c \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc790\ubcf8 \uaddc\ubaa8\ub098 \uc0b0\uc5c5 \ubd84\uc57c\uc5d0 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \uc758\ubb34\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \uc774\uc804\uac00\uaca9\uc744 \ud1b5\uc81c\ud558\uace0 \uad6d\uc81c \ud22c\uc790 \ud750\ub984\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_to_chuc_tin_dung_va_dinh_che_tai_chinh\"><\/span><b>\uc2e0\uc6a9\uae30\uad00 \ubc0f \uae08\uc735\uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589, \ubcf4\ud5d8\ud68c\uc0ac, \uae08\uc735\ud68c\uc0ac\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uae30\uad00 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uacf5\uacf5 \uc608\uae08\uc744 \ucde8\uae09\ud558\ub294 \ud2b9\uc131\uc0c1, \uc774\ub4e4 \uae30\uad00\uc758 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc2dc\uc2a4\ud15c\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc5c4\uaca9\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>\uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc18c\uc218 \uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \ud64d\ucf69 \uc99d\uad8c\uac70\ub798\uc18c(HOSE, HNX)\uc5d0 \uc0c1\uc7a5\ub41c \uae30\uc5c5\ub4e4\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc758 \ud22c\uba85\uc131\uc740 \uc790\ubcf8 \uc2dc\uc7a5 \ubc1c\uc804\uc5d0 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_va_tiep_can_khach_the_cua_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc744 \ud30c\uc545\ud558\uace0 \uc811\uadfc\ud558\ub294 \uacfc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \ub300\uc0c1 \uc7ac\ubb34\uc81c\ud45c\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud558\uae30 \uc704\ud574 \uc608\ube44 \ud3c9\uac00\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc5d0\ub294 \uc0ac\uc5c5 \uc704\ud5d8 \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc704\ud5d8 \ud3c9\uac00\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uba3c\uc800 \ud68c\uacc4\ubc95\uc778\uc740 \uc7a0\uc7ac\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uace0\uac1d\uc5d0\uac8c \uc18c\uac1c\uc11c \ub610\ub294 \ud504\ub85c\ud544\uc744 \ubcf4\ub0c5\ub2c8\ub2e4. \uc218\uc218\ub8cc \ubc0f \ubc94\uc704\uc5d0 \ub300\ud55c \uc870\uac74\uc5d0 \ud569\uc758\ud55c \ud6c4, \uc591\uce21\uc740 \uac10\uc0ac \uacc4\uc57d\uc744 \uccb4\uacb0\ud569\ub2c8\ub2e4. \uc774 \uacc4\uc57d\uc740 \uace0\uac1d\uacfc \ud68c\uacc4\ubc95\uc778\uc758 \ucc45\uc784 \uc0ac\ud56d\uc744 \uba85\uc2dc\ud558\ub294 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ub2e8\uacc4\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\ub294 \uae30\uc5c5\uc740 \uc644\uc804\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \uc81c\uacf5\ud558\uace0 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uac70\ub798\ub97c \uc124\uba85\ud558\uba70 \uac10\uc0ac\uc778\uc774 \uc790\uc0b0\uc758 \uc2e4\ubb3c \uc7ac\uace0\ub97c \ud655\uc778\ud560 \uc218 \uc788\ub3c4\ub85d \ud611\uc870\ud574\uc57c \ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc790\ub4e4\uc774 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc5d0 \ub530\ub974\uba74, \ub9ce\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc790\ub4e4\uc774 \uc790\ub8cc \uc900\ube44 \uacfc\uc815\uc5d0\uc11c \uccb4\uacc4\uc801\uc778 \uc624\ub958\ub97c \ubc94\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uccab\uc9f8, \uc218\uc775\uc744 \uc798\ubabb\ub41c \ud68c\uacc4 \uae30\uac04\uc5d0 \uc778\uc2dd\ud558\ub294 \uc624\ub958\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\ub294 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc758\ub3c4\uc801\uc73c\ub85c \uc218\uc775\uc744 \ub2e4\uc74c \uc5f0\ub3c4\ub85c \uc774\uc6d4\ud558\uac70\ub098 \uc774\uc804 \uc5f0\ub3c4\ub85c \uc18c\uae09\ud558\uc5ec \uc774\uc775\uc744 \uc870\uc815\ud558\ub294\ub370, \uc774\ub294 \ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59\uc744 \uc704\ubc18\ud558\ub294 \ud589\uc704\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub458\uc9f8, \ub300\uc190\uc0c1\uac01\uc774\ub098 \uc7ac\uace0\uc790\uc0b0 \ud3c9\uac00\uc808\ud558\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08\uc744 \uc801\uc808\ud788 \uc124\uc815\ud558\uc9c0 \ubabb\ud55c \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc744 \ub54c \uae30\uc5c5\uc740 &quot;\uc911\ub300\ud55c \ud5c8\uc704\ud45c\uc2dc&quot;\ub85c \uac04\uc8fc\ub418\uc9c0 \uc54a\ub3c4\ub85d \uc815\ubcf4\ub97c \uc2e0\uc911\ud558\uac8c \uc81c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud574\ub2f9 \uc8fc\uc81c\uc640 \uad00\ub828\ub41c \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \uc694\uc18c \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><b>\uc704\ud5d8 \uc9c0\uc5ed<\/b><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><b>\uc0c1\uc138 \uc124\uba85<\/b><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><b>\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\ubaa9\ub85d<\/span><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><span style=\"font-weight: 400;\">\uc7a5\ubd80\uc0c1 \uc7ac\uace0\uc640 \uc2e4\uc81c \uc7ac\uace0\uc758 \ucc28\uc774.<\/span><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00\uc640 \ucd1d\uc774\uc775\uc758 \ucc28\uc774.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\uace0\uc815 \uc790\uc0b0<\/span><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><span style=\"font-weight: 400;\">\uac10\uac00\uc0c1\uac01\ub960\uc774 \ud68c\ub78c 45\/2013\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><span style=\"font-weight: 400;\">\uad00\ub9ac \ube44\uc6a9\uc740 \uc624\ub974\uac70\ub098 \ub0b4\ub9ac\ub294 \ub4f1 \ubd88\uaddc\uce59\uc801\uc73c\ub85c \ubcc0\ub3d9\ud588\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\ub300\ucd9c<\/span><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><span style=\"font-weight: 400;\">\uc774\uc790 \ube44\uc6a9\uc744 \uc81c\ub300\ub85c \ud68c\uacc4 \ucc98\ub9ac\ud558\uc9c0 \ubabb\ud588\uac70\ub098 \uc790\ubcf8\ud654\uac00 \uc798\ubabb\ub41c \uacbd\uc6b0.<\/span><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud604\uae08 \ud750\ub984\uacfc \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_moi_quan_he_voi_co_quan_Thue\"><\/span><b>\uc138\ubb34 \ub2f9\uad6d\uacfc \uad00\ub828\ub41c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \ub300\ud55c \uc8fc\uc81c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc788\ub2e4\uace0 \ud574\uc11c \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uc644\uc804\ud788 \uba74\uc81c\ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub77c\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uae30\uad00\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c\ub97c \uac10\uc0ac\ubc1b\uc740 \uacbd\uc6b0, \uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c\uac00 \uc218\uc815\ub420 \uac00\ub2a5\uc131\uc740 \uc0c1\ub2f9\ud788 \ub0ae\uc544\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc774 \uac10\uc0ac \ub300\uc0c1 \uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \ubc1c\uacac\ud558\ub294 \uc624\ub958\ub294 \uc885\uc885 \uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9\uacfc \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub97c \uc801\uc2dc\uc5d0 \uc218\uc815\ud558\uba74 \uae30\uc5c5\uc740 \ud558\ub8e8 \ucd5c\ub300 0.031 TP3T\uc758 \uc5f0\uccb4\ub8cc\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\ub294 \uac83\uc744 \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \ud611\ub825\uc5d0 \uc55e\uc11c \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc911\uc694\ud55c &quot;\uc608\ud589\uc5f0\uc2b5&quot;\uc73c\ub85c \uc5ec\uaca8\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_lua_chon_don_vi_kiem_toan_cho_khach_the\"><\/span><b>\uace0\uac1d\uc5d0\uac8c \uc788\uc5b4 \ud68c\uacc4\ubc95\uc778 \uc120\uc815\uc758 \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc5d0 \uc788\uc5b4 \uc801\ud569\ud55c \uac10\uc0ac \ud30c\ud2b8\ub108\ub97c \uc120\uc815\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc5ed\ub7c9 \uc788\ub294 \uac10\uc0ac\ubc95\uc778\uc740 \uc815\uc9c1\ud55c \uc758\uacac\uc744 \uc81c\uc2dc\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uace0\uac1d\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ucd5c\uc801\ud654\ub97c \uc704\ud55c \ud574\uacb0\ucc45\ub3c4 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud2b9\ud788 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5\uc774\ub098 \ub300\uae30\uc5c5\uc744 \ub300\uc0c1\uc73c\ub85c \ud558\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uacbd\uc6b0, \uac10\uc0ac\ubc95\uc778\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uacfc \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \ubaa8\ub450\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc804\ubb38\uac00 \ud300\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \ub420 \ub54c \ubaa8\ub4e0 \uad00\ub828 \uc11c\ub958\ub97c \uc644\ube44\ud558\uba74 \uc9c1\uc811\uc801\uc778 \uc5c5\ubb34 \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uc5ec \ube44\uc6a9\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \ubd80\uc11c\uc758 \uc77c\uc0c1\uc801\uc778 \uc5c5\ubb34 \uc6b4\uc601\uc5d0 \uc9c0\uc7a5\uc744 \uc8fc\uc9c0 \uc54a\uc744 \uc218 \uc788\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;\">\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc740 \uc2dc\uc7a5\uc5d0\uc11c \uc7ac\ubb34 \uc815\ubcf4\uc758 \ud22c\uba85\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uae30\uc5c5\uc73c\ub85c\uc11c\uc758 \uc9c0\uc704, \ucc45\uc784, \uad8c\ub9ac\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\ub960\uc744 \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud30c\ud2b8\ub108 \ubc0f \uaddc\uc81c \uae30\uad00\uacfc\uc758 \ud0c4\ud0c4\ud55c \uad00\uacc4\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ubcc0\ub3d9\uc131\uc774 \ud070 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \uc120\uc81c\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \uac83\uc740 \uc7a0\uc7ac\uc801\uc778 \uc7ac\ubb34 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \uae30\uc5c5\uc744 \ubcf4\ud638\ud558\ub294 \ubc29\ud328 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub97c \uc218\ud589\ud574 \uc904 \ubbff\uc744 \uc218 \uc788\ub294 \ud30c\ud2b8\ub108\ub97c \ucc3e\uace0 \uacc4\uc2e0\ub2e4\uba74, \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694. MAN\uc740 \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \uc804\ubb38\uac00\ub85c \uad6c\uc131\ub41c \uc120\ub3c4\uc801\uc778 \ub124\ud2b8\uc6cc\ud06c\ub85c\uc11c, \ub370\uc774\ud130 \uc900\ube44\ubd80\ud130 \ucd5c\uc885 \ubcf4\uace0\uc11c \ubc1c\ud589\uae4c\uc9c0 \ubaa8\ub4e0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uace0\uac1d\uc744 \uc9c0\uc6d0\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN\uc740 \ud5cc\uc2e0\uc801\uc778 \ub178\ub825\uacfc \ubca0\ud2b8\ub0a8 \ubc95\uc5d0 \ub300\ud55c \uae4a\uc740 \uc774\ud574\ub97c \ubc14\ud0d5\uc73c\ub85c, \uae30\uc5c5\uc774 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc790\uc2e0 \uc788\uac8c \ucd94\uad6c\ud560 \uc218 \uc788\ub3c4\ub85d \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc81c\uacf5\ud558\ub294 \ub370 \uc804\ub150\ud558\uace0 \uc788\uc2b5\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<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\uc694\uccad\uc5d0 \ub530\ub978 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc644\ub8cc<\/span><\/a><\/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=\"Giai_dap_thac_mac_ve_khach_the_cua_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc8fc\uc81c\uc5d0 \uad00\ud55c \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/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_tu_nhan_co_bat_buoc_phai_la_khach_the_cua_kiem_toan_bao_cao_tai_chinh_khong\"><\/span>\ubbfc\uac04 \uae30\uc5c5\ub3c4 \uc7ac\ubb34\uc81c\ud45c \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 \ubbfc\uac04 \uae30\uc5c5\uc740 \uac10\uc0ac \uc758\ubb34\uac00 \uc788\ub294 \uc0ac\uc5c5 \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud558\uac70\ub098 \ub300\uaddc\ubaa8 \uc740\ud589 \ub300\ucd9c\uc774 \ud544\uc694\ud55c \uacbd\uc6b0\uac00 \uc544\ub2c8\uba74 \uc758\ubb34\uc801\uc778 \uac10\uc0ac \ub300\uc0c1\uc774 \uc544\ub2d9\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_de_tro_thanh_khach_the_cua_kiem_toan_bao_cao_tai_chinh_duoc_tinh_nhu_the_nao\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ub300\uc0c1\uc774 \ub420 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\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\uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc758 \ucd1d\uc790\uc0b0 \uaddc\ubaa8, \ub9e4\ucd9c\uc561, \uac70\ub798 \uac74\uc218, \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\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=\"Khach_the_co_quyen_thay_doi_don_vi_kiem_toan_giua_chung_khong\"><\/span>\ud574\ub2f9 \uae30\uc5c5\uc740 \uac10\uc0ac \ub3c4\uc911\uc5d0 \uac10\uc0ac\ubc95\uc778\uc744 \ubcc0\uacbd\ud560 \uad8c\ub9ac\uac00 \uc788\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\ub124, \ud558\uc9c0\ub9cc \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubc94\uc704 \ubcc0\uacbd\uc740 \ubc18\ub4dc\uc2dc \uacf5\uac1c\uc801\uc73c\ub85c \ubc1c\ud45c\ud574\uc57c \ud558\uba70, \ud22c\uc790\uc790\ub4e4\uc758 \uc758\uc2ec\uc744 \ubd88\ub7ec\uc77c\uc73c\ud0a4\uc9c0 \uc54a\ub3c4\ub85d \ud0c0\ub2f9\ud55c \uc774\uc720\uac00 \uc788\uc5b4\uc57c \ud569\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 t\u01b0 nh\u00e2n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0 kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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 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