{"id":4778,"date":"2026-01-27T01:01:21","date_gmt":"2026-01-27T08:01:21","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4778"},"modified":"2026-01-27T01:01:21","modified_gmt":"2026-01-27T08:01:21","slug":"mau-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"VSA \uae30\uc900\uc5d0 \ub530\ub978 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c \uc0d8\ud50c\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uacac\ubcf8 <\/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;\"> \uac10\uc0ac\ub294 \uac10\uc0ac\uc778\uacfc \uae30\uc5c5 \ubaa8\ub450\uc5d0\uac8c \ubcf4\uace0\uc11c \uc218\uce58\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uc7ac\uc815\ubd80 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74, \uc81c15\uc870\uc5d0 \ub530\ub77c \ub9e4\ub144 \uc218\ub9cc \uac1c\uc758 \uae30\uc5c5\uc774 \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uace0 \uc788\uc2b5\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;\">\uc591\uc2dd\uacfc \ud15c\ud50c\ub9bf\uc744 \uc801\uc808\ud788 \ud65c\uc6a9\ud558\uba74 \ud504\ub85c\uc138\uc2a4\ub97c \ud45c\uc900\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34 \ub2f9\uad6d \uc55e\uc5d0\uc11c \uc774\ud574\uad00\uacc4\uc790\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uae30 \uc704\ud55c \uacac\uace0\ud55c \ubc95\uc801 \uae30\ubc18\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uc219\uc9c0\ud558\uba74 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc0ac\uc804\uc5d0 \ubb38\uc11c\ub97c \uc900\ube44\ud558\uace0 \ub370\uc774\ud130\ub97c \ub300\uc870\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\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;\"> \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc5d0 \ub530\ub974\uba74 \uac10\uc0ac \uc808\ucc28\ub294 \uacc4\ud68d \ub2e8\uacc4\ubd80\ud130 \ubcf4\uace0\uc11c \ubc1c\ud589\uae4c\uc9c0 \uc5c4\uaca9\ud558\uac8c \uc900\uc218\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \uc591\uc2dd\uacfc \uc9c0\uce68\uc5d0 \ub300\ud574 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c \uadf8 \ub0b4\uc6a9\uc744 \ud655\uc778\ud574 \ubcf4\uc138\uc694.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Khung_phap_ly_dieu_chinh_mau_kiem_toan_bao_cao_tai_chinh_hien_nay\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uaddc\uc815\ud558\ub294 \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Cac_thanh_phan_bat_buoc_trong_mau_kiem_toan_bao_cao_tai_chinh_chuan\" >\ud45c\uc900 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc5d0 \ud544\uc694\ud55c \uad6c\uc131 \uc694\uc18c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Y_kien_cua_kiem_toan_vien_%E2%80%93_Trong_tam_cua_mau_kiem_toan\" >\uac10\uc0ac\uc778\uc758 \uc758\uacac \u2013 \uac10\uc0ac \ud45c\ubcf8\uc758 \uc911\uc810 \uc0ac\ud56d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Bao_cao_cua_Ban_Giam_doc_ve_trach_nhiem_doi_voi_Bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ucc45\uc784\uc5d0 \uad00\ud55c \uc774\uc0ac\ud68c \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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Phan_tich_chi_tiet_cac_loai_mau_kiem_toan_bao_cao_tai_chinh_theo_y_kien_kiem_toan\" >\ub2e4\uc591\ud55c \uc720\ud615\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\uacac\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_kiem_toan_chap_nhan_toan_phan_Unmodified_Opinion\" >\uc0d8\ud50c \uc218\uc815\ub418\uc9c0 \uc54a\uc740 \uc758\uacac \uac10\uc0ac \ubcf4\uace0\uc11c<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_kiem_toan_co_y_kien_ngoai_tru_Qualified_Opinion\" >\ud55c\uc815 \uc758\uacac\uc774 \ud3ec\ud568\ub41c \uac10\uc0ac \ubcf4\uace0\uc11c \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_kiem_toan_co_y_kien_trai_nguoc_Adverse_Opinion\" >\ubd80\uc815\uc801 \uc758\uacac\uc774 \ud3ec\ud568\ub41c \uac10\uc0ac \ubcf4\uace0\uc11c \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_tu_choi_dua_ra_y_kien_Disclaimer_of_Opinion\" >\uc758\uacac \ubcf4\uace0\uc11c \uba74\ucc45 \uc870\ud56d \uc608\uc2dc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_lap_mau_kiem_toan_bao_cao_tai_chinh_va_cac_buoc_ra_soat_quan_trong\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf \uc791\uc131 \uacfc\uc815 \ubc0f \uc8fc\uc694 \uac80\ud1a0 \ub2e8\uacc4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Xac_dinh_muc_trong_yeu_trong_mau_kiem_toan\" >\uac10\uc0ac \ud45c\ubcf8\uc5d0\uc11c \uc911\uc694\uc131 \uc218\uc900\uc744 \uacb0\uc815\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Tam_quan_trong_cua_Thu_quan_ly_Management_Letter\" >\uacbd\uc601\uc9c4 \uc11c\uc2e0\uc758 \uc911\uc694\uc131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#So_sanh_mau_kiem_toan_bao_cao_tai_chinh_doanh_nghiep_va_cac_to_chuc_dac_thu\" >\uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubaa8\ub378\uacfc \ud2b9\uc815 \uc870\uc9c1 \uac10\uc0ac \ubaa8\ub378 \ube44\uad50.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_kiem_toan_danh_cho_Cong_ty_Niem_yet_Public_Companies\" >\uc0c1\uc7a5\uae30\uc5c5 \uac10\uc0ac\uc6a9 \ud15c\ud50c\ub9bf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_FDI\" >\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ubcf4\uace0\uc11c \uc0d8\ud50c<\/a><\/li><\/ul><\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Cac_sai_sot_thuong_gap_khi_doanh_nghiep_tu_chuan_bi_mau_kiem_toan_bao_cao_tai_chinh\" >\uae30\uc5c5\ub4e4\uc774 \uc790\uccb4 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc744 \uc900\ube44\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Loi_ich_cua_viec_su_dung_mau_kiem_toan_bao_cao_tai_chinh_chuyen_nghiep\" >\uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf \uc0ac\uc6a9\uc758 \uc774\uc810<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Tang_cuong_uy_tin_voi_cac_to_chuc_tin_dung\" >\uae08\uc735\uae30\uad00\uacfc\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Toi_uu_hoa_nghia_vu_thue_va_phong_tranh_rui_ro_phap_ly\" >\uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_mau_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc5d0 \ub300\ud55c \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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_nao_bat_buoc_phai_thuc_hien_mau_kiem_toan_bao_cao_tai_chinh_hang_nam\" >\uc5b4\ub5a4 \uc0ac\uc5c5\uccb4\ub4e4\uc774 \uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc2e4\uc2dc\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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_kiem_toan_la_khi_nao\" >\uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_cho_mot_mau_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc758 \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/mau-kiem-toan-bao-cao-tai-chinh\/#Co_the_thay_doi_mau_kiem_toan_bao_cao_tai_chinh_sau_khi_da_phat_hanh_khong\" >\uc7ac\ubb34\uc81c\ud45c \ubc1c\ud589 \ud6c4 \uac10\uc0ac \uc591\uc2dd\uc744 \ubcc0\uacbd\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_mau_kiem_toan_bao_cao_tai_chinh_hien_nay\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uaddc\uc815\ud558\ub294 \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubd80 \uc0ac\ud56d\uc744 \uc0b4\ud3b4\ubcf4\uae30 \uc804\uc5d0, \uc774 \ud65c\ub3d9\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uaddc\uc728\ud558\ub294 \ubc95\ub960 \ubb38\uc11c\ub97c \uba85\ud655\ud788 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA) \uc2dc\uc2a4\ud15c\uc740 \uac10\uc0ac\uc778\uc758 \uc5c5\ubb34\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ubaa8\ub4e0 \uc591\uc2dd\uc5d0 \ub300\ud55c &quot;\uc9c0\uce68&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4780\" aria-describedby=\"caption-attachment-4780\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4780\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7n nay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4780\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uaddc\uc815\ud558\ub294 \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud2b9\ud788 VSA 700, 705, 706\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud615\uc2dd\uacfc \ub0b4\uc6a9\uc5d0 \ub300\ud55c \ub9e4\uc6b0 \uc0c1\uc138\ud55c \uaddc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ud45c\uc900 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc740 2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc758 \ucde8\uc9c0\uc5d0 \ub530\ub77c \uad6c\uc870, \uc804\ubb38 \uc6a9\uc5b4, \uac10\uc0ac \uc758\uacac \ud56d\ubaa9\uc5d0 \uad00\ud55c \uc694\uac74\uc744 \uc644\ubcbd\ud558\uac8c \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc911\uc694\ud55c \uad00\ub828 \ubc95\ub960 \ubb38\uc11c \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>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uaddc\uc728\ud558\ub294 \ud604\ud589 \ubc95\uc801 \uccb4\uacc4\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><b>\uc8fc\uc694 \uc870\uc815 \uc0ac\ud56d<\/b><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><b>\uc801\uc6a9 \uac00\ub2a5\ud55c \uacfc\ubaa9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4\uac10\uc0ac \ud65c\ub3d9\uc5d0 \ub300\ud55c \uc77c\ubc18\uc801\uc778 \ubc95\uc801 \uccb4\uacc4<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">\uae30\uc5c5, \ud68c\uacc4\ubc95\uc778<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uccad(VSA)\uc740 37\uac1c\uc758 \uae30\uc900\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">\uc2e4\ubb34 \uac10\uc0ac\uc778<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778 \uc2dc\ud589\uc744 \uc704\ud55c \uc0c1\uc138 \uc9c0\uce68.<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00, \uc740\ud589<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c (\ube44\uad50 \uae30\uc900)<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ud68c\uacc4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_bat_buoc_trong_mau_kiem_toan_bao_cao_tai_chinh_chuan\"><\/span><b>\ud45c\uc900 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc5d0 \ud544\uc694\ud55c \uad6c\uc131 \uc694\uc18c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc644\uc804\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uac10\uc0ac\uc778\uc758 \uc758\uacac\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc804\uccb4 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ub0b4\uc6a9\ub3c4 \ud3ec\ud568\ub429\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;\"> \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uae30\ub85d\uc740 \uac80\ud1a0 \ubc0f \uc2b9\uc778\uc744 \uac70\ucce4\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc815\ubcf4 \uc774\uc6a9\uc790\ub4e4\uc740 \ub9e4\uc6b0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc7ac\ubb34 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c\uc758 \uae30\ubcf8 \uad6c\uc131 \uc694\uc18c\uc5d0\ub294 \uc774\uc0ac\ud68c \ubcf4\uace0\uc11c, \uac10\uc0ac \ubcf4\uace0\uc11c, \uc7ac\ubb34\uc0c1\ud0dc\ud45c, \uc190\uc775\uacc4\uc0b0\uc11c, \ud604\uae08\ud750\ub984\ud45c \ubc0f \uc8fc\uc11d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uac01 \uad6c\uc131 \uc694\uc18c\ub294 \uc815\ud574\uc9c4 \uc591\uc2dd\uacfc \ud2c0\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4779\" aria-describedby=\"caption-attachment-4779\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4779\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan.jpg\" alt=\"C\u00e1c th\u00e0nh ph\u1ea7n b\u1eaft bu\u1ed9c trong m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4779\" class=\"wp-caption-text\">\ud45c\uc900 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc5d0 \ud544\uc694\ud55c \uad6c\uc131 \uc694\uc18c<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_cua_kiem_toan_vien_%E2%80%93_Trong_tam_cua_mau_kiem_toan\"><\/span><b>\uac10\uc0ac\uc778\uc758 \uc758\uacac \u2013 \uac10\uc0ac \ud45c\ubcf8\uc758 \uc911\uc810 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0\uc11c \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc740 \ud22c\uc790\uc790\uc5d0\uac8c \uac00\uc7a5 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc218\uc9d1\ub41c \uac10\uc0ac \uc99d\uac70\uc5d0 \ub530\ub77c \ubb34\uc870\uac74\ubd80 \uc758\uacac, \ud2b9\ubcc4 \uc758\uacac, \ubd80\uc815\uc801 \uc758\uacac, \uc758\uacac \uac70\ubd80 \ub4f1 \ub124 \uac00\uc9c0 \uc8fc\uc694 \uc758\uacac \uc911 \ud558\ub098\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">VSA 700\uc5d0 \ub530\ub974\uba74 \uac01 \uc758\uacac \uc720\ud615\uc740 \ud45c\uc900\ud654\ub41c \ud45c\ud604 \ubc29\uc2dd\uc744 \ub530\ub985\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ubb34\uc870\uac74\ubd80 \uc758\uacac\uc758 \uacbd\uc6b0 \uac10\uc0ac\uc778\uc740 \uc77c\ubc18\uc801\uc73c\ub85c &quot;\uc800\ud76c \uc758\uacac\uc73c\ub85c\ub294 \uc7ac\ubb34\uc81c\ud45c\ub294 \ubaa8\ub4e0 \uc911\uc694\ud55c \uce21\uba74\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c\uc758 \uc9c4\uc2e4\uc131\uc744 \uacf5\uc815\ud558\uace0 \ud569\ub9ac\uc801\uc73c\ub85c \ubc18\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4\u2026&quot;\ub77c\uace0 \uba85\uc2dc\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc6a9\uc5b4\ub4e4\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_cua_Ban_Giam_doc_ve_trach_nhiem_doi_voi_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ucc45\uc784\uc5d0 \uad00\ud55c \uc774\uc0ac\ud68c \ubcf4\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ud56d\ubaa9\uc740 \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \uc81c\ucd9c\uc5d0 \ub300\ud55c \ud68c\uc0ac \uacbd\uc601\uc9c4\uc758 \ucc45\uc784\uc744 \ud655\uc778\ud558\ub294 \ub0b4\uc6a9\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc740 \uc774\uc0ac\ud68c\uac00 \ubcf4\uace0\uc11c\uc5d0 \uc0ac\uae30 \ub610\ub294 \uc624\ub958\ub85c \uc778\ud55c \uc911\uc694\ud55c \uc65c\uace1 \ud45c\uc2dc\uac00 \uc5c6\uc73c\uba70 \ud604\ud589 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc744 \uc900\uc218\ud568\uc744 \ud655\uc57d\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd80\ubd84\uc740 \ubcf4\uace0\uc11c \uc791\uc131\uc790(\ud68c\uc0ac)\uc640 \uac80\ud1a0\uc790(\uac10\uc0ac\ubc95\uc778) \uac04\uc758 \ucc45\uc784 \ubc94\uc704\ub97c \uba85\ud655\ud788 \ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774\uc0ac\ud68c\uac00 \uc774\ub7ec\ud55c \uc57d\uc18d\uc744 \uc774\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \uc9c4\ud589 \uc5ec\ubd80\ub97c \uc7ac\uace0\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/hop-dong-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uacc4\uc57d<\/span><\/a><span style=\"font-weight: 400;\"> \ub610\ub294 \uac8c\uc2dc\ub418\ub294 \uc758\uacac\uc758 \uc720\ud615\uc744 \ubcc0\uacbd\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_loai_mau_kiem_toan_bao_cao_tai_chinh_theo_y_kien_kiem_toan\"><\/span><b>\ub2e4\uc591\ud55c \uc720\ud615\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\uacac\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\uc6a9 \uac00\ub2a5\ud55c \ub370\uc774\ud130\uc640 \uae30\uc5c5\uc758 \ud611\uc870 \uc218\uc900\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub2e4\uc591\ud55c \ud615\uc2dd\uc73c\ub85c \uc81c\uc2dc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc758 \uc8fc\uc2dd \uc2dc\uc7a5 \ud3c9\ud310\ubfd0 \uc544\ub2c8\ub77c \uae08\uc735 \uae30\uad00\uacfc\uc758 \uad00\uacc4\uc5d0\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c \uc720\ud615\uc744 \uba85\ud655\ud558\uac8c \ubd84\ub958\ud558\uba74 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \uc7ac\ubb34 \uc704\ud5d8\uc5d0 \ub300\ud55c \ub2e4\uac01\uc801\uc778 \uc2dc\uac01\uc744 \uc5bb\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc544\ub798\ub294 \uc624\ub298\ub0a0 \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \ub124 \uac00\uc9c0 \ubcf4\uace0\uc11c \uc720\ud615\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ubd84\uc11d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4782\" aria-describedby=\"caption-attachment-4782\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4782\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c lo\u1ea1i m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4782\" class=\"wp-caption-text\">\ub2e4\uc591\ud55c \uc720\ud615\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\uacac\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_kiem_toan_chap_nhan_toan_phan_Unmodified_Opinion\"><\/span><b>\uc0d8\ud50c \uc218\uc815\ub418\uc9c0 \uc54a\uc740 \uc758\uacac \uac10\uc0ac \ubcf4\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc774 \uc9c0\ud5a5\ud558\ub294 \uc774\uc0c1\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubaa8\ub378\uc785\ub2c8\ub2e4. \ubcf8 \uc758\uacac\uc11c\ub294 \uc911\ub300\ud55c \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc9c0 \uc54a\uc558\uc73c\uba70, \ubcf4\uace0\uc11c\uac00 \ud604\ud589 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900 \ubc0f \uae30\uc5c5 \ud68c\uacc4 \uaddc\uc815\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud568\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ubcf4\uace0\uc11c\ub97c \ubc1b\uc73c\uba74 \uae30\uc5c5\uc740 \uc8fc\uc8fc\uc640 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ud22c\uba85\uc131\uc744 \uc790\uc2e0 \uc788\uac8c \uc785\uc99d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc608\uc0c1\uce58 \ubabb\ud55c \uc138\ubb34 \uc870\uc0ac \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc740\ud589 \ub300\ucd9c\uc774\ub098 \uc2e0\uc8fc \ubc1c\ud589\uc744 \uc6a9\uc774\ud558\uac8c \ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_kiem_toan_co_y_kien_ngoai_tru_Qualified_Opinion\"><\/span><b>\ud55c\uc815 \uc758\uacac\uc774 \ud3ec\ud568\ub41c \uac10\uc0ac \ubcf4\uace0\uc11c \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc911\uc694\ud558\uc9c0\ub9cc \uc804\ubc18\uc801\uc778 \uc624\ub958\uac00 \uc544\ub2cc \uacbd\uc6b0 \ub610\ub294 \ud2b9\uc815 \ud56d\ubaa9\uc5d0 \ub300\ud574 \ucda9\ubd84\ud558\uace0 \uc801\uc808\ud55c \uac10\uc0ac \uc99d\uac70\ub97c \ud655\ubcf4\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0 \ud55c\uc815 \uc758\uacac\uc774 \ud3ec\ud568\ub41c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4. &quot;\uc0c1\uae30 \uc0ac\ud56d\uc758 \uc601\ud5a5\uc744 \uc81c\uc678\ud558\uace0\u2026&quot;\ub77c\ub294 \ubb38\uad6c\ub294 \uc774\ub7ec\ud55c \uc720\ud615\uc758 \ubcf4\uace0\uc11c\ub97c \ub098\ud0c0\ub0b4\ub294 \ud45c\uc2dc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4, \uae30\uc5c5\uc774 \uc790\uc5f0\uc7ac\ud574\ub85c \uc778\ud574 \uc678\ub534 \ucc3d\uace0\uc758 \uc7ac\uace0 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uc218 \uc5c6\uc9c0\ub9cc \ubcf4\uace0\uc11c\uc758 \ub2e4\ub978 \ubd80\ubd84\uc740 \uc548\uc815\uc801\uc778 \uacbd\uc6b0\ub97c \uc0dd\uac01\ud574 \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0, \ud574\ub2f9 \uc7ac\uace0 \ud488\ubaa9\uacfc \uad00\ub828\ub41c \uc815\ubcf4 \ubd80\uc871\uc744 \ub3c5\uc790\uc5d0\uac8c \uc54c\ub9ac\uae30 \uc704\ud574 \ud55c\uc815 \uc758\uacac\uc774 \ud3ec\ud568\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_kiem_toan_co_y_kien_trai_nguoc_Adverse_Opinion\"><\/span><b>\ubd80\uc815\uc801 \uc758\uacac\uc774 \ud3ec\ud568\ub41c \uac10\uc0ac \ubcf4\uace0\uc11c \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc5d0\uc11c \uac00\uc7a5 \uc2ec\uac01\ud55c \uc218\uc900\uc758 \uacbd\uace0\uc785\ub2c8\ub2e4. \ubd80\uc815 \uc758\uacac\uc740 \uc624\ub958\uac00 \uc911\ub300\ud558\uace0 \uad11\ubc94\uc704\ud558\uc5ec \uc804\uccb4 \uc7ac\ubb34\uc81c\ud45c\uac00 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uc5d0 \ubc1c\ud589\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud588\ub2e4\ub294 \uac83\uc740 \ubcf4\uace0\uc11c\uc758 \uc218\uce58\uac00 \uc0c1\ub2f9\ud788 \uc65c\uace1\ub418\uc5c8\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ube44\uc988\ub2c8\uc2a4 \ud30c\ud2b8\ub108\uc640 \uc740\ud589\uc740 \uc774\ucc98\ub7fc \ubaa8\uc21c\ub41c \uc758\uacac\uc744 \ub2f4\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc811\ud558\uac8c \ub418\uba74 \uc989\uc2dc \uad00\uacc4\ub97c \uc885\ub8cc\ud558\uac70\ub098 \uc2e0\uc6a9 \uc870\uac74\uc744 \uac15\ud654\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_tu_choi_dua_ra_y_kien_Disclaimer_of_Opinion\"><\/span><b>\uc758\uacac \ubcf4\uace0\uc11c \uba74\ucc45 \uc870\ud56d \uc608\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc720\ud615\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uac10\uc0ac \ubc94\uc704\uac00 \ub108\ubb34 \uc81c\ud55c\uc801\uc774\uc5b4\uc11c \uac10\uc0ac\uc778\uc774 \uc758\uacac\uc744 \ud615\uc131\ud558\uae30\uc5d0 \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud560 \uc218 \uc5c6\uc744 \ub54c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \uae30\ub85d\uc774 \ub300\ub7c9\uc73c\ub85c \ubd84\uc2e4\ub418\uc5c8\uac70\ub098 \ud68c\uc0ac\uac00 \uc758\ub3c4\uc801\uc73c\ub85c \uc815\ubcf4\ub97c \uc740\ud3d0\ud588\uc744 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub17c\ud3c9\uc744 \uac70\ubd80\ud558\ub294 \uac83\uc774 \ubcf4\uace0\uc11c \ub0b4\uc6a9\uc774 \uc644\uc804\ud788 \uac70\uc9d3\uc774\ub77c\ub294 \uac83\uc744 \uc758\ubbf8\ud558\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \uc2ec\uac01\ud55c \uc758\ubb38\uc744 \uc81c\uae30\ud569\ub2c8\ub2e4. \uaddc\uc81c \ub2f9\uad6d \uc785\uc7a5\uc5d0\uc11c\ub294 \uc774\ub294 \ud68c\uc0ac\uc758 \ud604\uae08 \ud750\ub984\uacfc \uc790\uc0b0\uc5d0 \ub300\ud55c \ubd80\uc815\ud589\uc704\ub97c \ubc1d\ud600\ub0b4\uae30 \uc704\ud55c \ucca0\uc800\ud55c \uac10\uc0ac\uc758 \ud544\uc694\uc131\uc744 \uc2dc\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_mau_kiem_toan_bao_cao_tai_chinh_va_cac_buoc_ra_soat_quan_trong\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf \uc791\uc131 \uacfc\uc815 \ubc0f \uc8fc\uc694 \uac80\ud1a0 \ub2e8\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uace0\ud488\uc9c8\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud574\uc11c\ub294 \uac10\uc0ac\ubc95\uc778\uacfc \uae30\uc5c5\uc774 \uae34\ubc00\ud558\uac8c \ud611\ub825\ud558\ub294 \uacfc\uc815\uc744 \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uacc4\ud68d, \uac10\uc0ac \uc2e4\ud589, \uac10\uc0ac \uc644\ub8cc\uc758 \uc138 \ub2e8\uacc4\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc808\ucc28\ub97c \uc900\uc218\ud558\uba74 \uae30\ud55c \ub0b4 \uc644\ub8cc\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uac10\uc0ac\uc790\uac00 \ud68c\uc0ac\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ub0b4\uc758 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc774 \uc808\ucc28\uc758 \uc8fc\uc694 \ub2e8\uacc4\ub97c \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf \uc791\uc131 \ud504\ub85c\uc138\uc2a4 \ubc0f \uc8fc\uc694 \uac80\ud1a0 \ub2e8\uacc4\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub2e8\uacc4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \uc5c5\ubb34 \ucc45\uc784<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uad00\ub828 \uc591\uc2dd\/\ubb38\uc11c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1. \uacc4\ud68d \uc218\ub9bd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc704\ud5d8\uc744 \ud3c9\uac00\ud558\uace0 \uc911\uc694\uc131 \uc218\uc900\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc885\ud569 \uac10\uc0ac \uacc4\ud68d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2. \uc2e4\ud589<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ub958 \ud655\uc778, \uc794\uc561 \ub300\uc870, \uc778\ud130\ubdf0 \uc9c4\ud589.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uad6c \ub17c\ubb38<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3. \uc644\ub8cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacb0\uacfc\ub97c \uc694\uc57d\ud558\uace0 \uc774\uc0ac\ud68c\uc640 \ub17c\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c \ucd08\uc548<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4. \ub9b4\ub9ac\uc2a4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\uba85, \ub0a0\uc778 \ubc0f \uacf5\uc2dd \ucd9c\uc2dc\ub428.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_muc_trong_yeu_trong_mau_kiem_toan\"><\/span><b>\uac10\uc0ac \ud45c\ubcf8\uc5d0\uc11c \uc911\uc694\uc131 \uc218\uc900\uc744 \uacb0\uc815\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uc791\uc131\ud560 \ub54c \uc911\uc694\uc131\uc740 \ud575\uc2ec \uac1c\ub150\uc785\ub2c8\ub2e4. VSA 320\uc5d0 \ub530\ub974\uba74, \uc911\uc694\uc131\uc740 \uc7ac\ubb34 \uc815\ubcf4 \uc774\uc6a9\uc790\uc758 \uc758\uc0ac \uacb0\uc815\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uc624\ub958 \uc218\uc900\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc911\uc694\uc131 \uc218\uc900\uc744 \uacb0\uc815\ud558\ub294 \uac83\uc740 \uac10\uc0ac\uc778\uc774 \ub9e4\ucd9c, \ub9e4\ucd9c\ucc44\uad8c \ub610\ub294 \uc7ac\uace0\uc640 \uac19\uc740 \uace0\uc704\ud5d8 \ud56d\ubaa9\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc2e0\ub8b0\ub3c4\uac00 \ub192\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud45c\ubcf8\uc740 \uac10\uc0ac\uc778\uc774 \uc774 \uc911\uc694\uc131 \uc218\uc900\uc744 \ucd08\uacfc\ud558\ub294 \uc624\ub958\ub97c \uc5b4\ub5bb\uac8c \ud3c9\uac00\ud558\uace0 \ucc98\ub9ac\ud588\ub294\uc9c0 \ubcf4\uc5ec\uc8fc\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Thu_quan_ly_Management_Letter\"><\/span><b>\uacbd\uc601\uc9c4 \uc11c\uc2e0\uc758 \uc911\uc694\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacf5\uc2dd \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c \uc678\uc5d0\ub3c4 \uac10\uc0ac\uc778\uc740 \uc885\uc885 \uacbd\uc601\uc9c4 \uc11c\ud55c\uc744 \ucca8\ubd80\ud569\ub2c8\ub2e4. \uc774 \ubb38\uc11c\uc5d0\ub294 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc57d\uc810\uacfc \uac1c\uc120 \uad8c\uace0 \uc0ac\ud56d\uc774 \uc790\uc138\ud788 \uc124\uba85\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacbd\uc601\uc9c4 \ubcf4\uace0\uc11c\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\ucc98\ub7fc \uacf5\uac1c\ub418\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uacbd\uc601\uc9c4\uc5d0\uac8c \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\uac00 \ub9e4\uc6b0 \ud07d\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uac04\uc18c\ud654\ud558\uace0, \uc138\ubb34 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uba70, \ud5a5\ud6c4 \uc7ac\ubb34 \ubd80\uc815\ud589\uc704\ub97c \uc608\ubc29\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_mau_kiem_toan_bao_cao_tai_chinh_doanh_nghiep_va_cac_to_chuc_dac_thu\"><\/span><b>\uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubaa8\ub378\uacfc \ud2b9\uc815 \uc870\uc9c1 \uac10\uc0ac \ubaa8\ub378 \ube44\uad50.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc774 \ub3d9\uc77c\ud55c \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc18c\uc720 \ud615\ud0dc\uc640 \uc0b0\uc5c5 \ubd84\uc57c\uc5d0 \ub530\ub77c \uc591\uc2dd\uc740 \ud574\ub2f9 \uc8fc\uc758 \ud2b9\uc815\ud55c \uacbd\uc601 \ud2b9\uc131\uc5d0 \ub9de\uac8c \ud06c\uac8c \uc870\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4, \uc0c1\uc7a5 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc591\uc2dd\uc740 VSA 701\uc5d0 \ub530\ub77c &quot;\ud575\uc2ec \uac10\uc0ac \uc0ac\ud56d&quot;(KAM)\uacfc \uad00\ub828\ud558\uc5ec \ub354\uc6b1 \uc5c4\uaca9\ud55c \uc694\uad6c \uc0ac\ud56d\uc744 \ud3ec\ud568\ud560 \uac83\uc785\ub2c8\ub2e4. \ud55c\ud3b8,<\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\"> FDI \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub4e4\uc740 \ud754\ud788 \ubcf4\uace0\uc11c\ub97c \ubcc0\ud658\ud558\ub294 \ub370 \uc9d1\uc911\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">IFRS\ub294 \uad6d\uc81c \ud68c\uacc4 \uae30\uc900\uc785\ub2c8\ub2e4.<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_4783\" aria-describedby=\"caption-attachment-4783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4783\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu.jpg\" alt=\"So s\u00e1nh m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7c th\u00f9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4783\" class=\"wp-caption-text\">\uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubaa8\ub378\uacfc \ud2b9\uc815 \uc870\uc9c1 \uac10\uc0ac \ubaa8\ub378 \ube44\uad50.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Mau_kiem_toan_danh_cho_Cong_ty_Niem_yet_Public_Companies\"><\/span><b>\uc0c1\uc7a5\uae30\uc5c5 \uac10\uc0ac\uc6a9 \ud15c\ud50c\ub9bf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc5d0\ub294 \uac10\uc0ac\uc778\uc774 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ud30c\uc545\ud55c \uac00\uc7a5 \uc911\uc694\ud55c \uc704\ud5d8 \uc694\uc18c\uc5d0 \ub300\ud55c \uc124\uba85\uc774 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uac1c\uc778 \ud22c\uc790\uc790\uc5d0\uac8c \ud22c\uc790 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ud544\uc694\ud55c \ucd94\uac00 \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uac10\uc0ac \ud15c\ud50c\ub9bf\uc758 \ud575\uc2ec \ud3c9\uac00 \uc601\uc5ed(KAM)\uc740 \uc0dd\ubb3c \uc790\uc0b0 \ud3c9\uac00, \uc7a5\uae30 \uacc4\uc57d \uc218\uc775 \uc778\uc2dd, \uc601\uc5c5\uad8c \uc190\uc0c1 \ud3c9\uac00\uc640 \uac19\uc740 \ubcf5\uc7a1\ud55c \ubb38\uc81c\ub97c \ub2e4\ub8f0 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc601\uc5ed\uc740 \uac10\uc0ac\ud300\uc758 \ub192\uc740 \uc218\uc900\uc758 \uc804\ubb38\uc131\uacfc \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_FDI\"><\/span><b>\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ubcf4\uace0\uc11c \uc0d8\ud50c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5(FDI)\uc740 \ud574\uc678 \ubaa8\uae30\uc5c5\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc704\ud574 \uc774\uc911 \uc5b8\uc5b4(\uc601\uc5b4\/\uc601\uc5b4)\ub85c \uc791\uc131\ub41c \uac10\uc0ac \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc591\uc2dd\uc740 \ubca0\ud2b8\ub0a8 \uc790\uc0b0\uad00\ub9ac\uacf5\uc0ac(VSA) \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4, \uac10\uc0ac\uc778\uc774 \ud574\ub2f9 \uad6d\uac00\uc758 \ud68c\uacc4 \uae30\uc900(\uc608: \ubbf8\uad6d \ud68c\uacc4\uae30\uc900(US GAAP) \ub610\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS))\uc5d0 \ub530\ub77c \ub370\uc774\ud130\ub97c \ub300\uc870\ud558\ub294 \ucd94\uac00 \uc808\ucc28\ub97c \uc218\ud589\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uacbd\uc6b0 \ud45c\uc900 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc744 \uc801\uc6a9\ud558\uba74 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \ubca0\ud2b8\ub0a8 \uc138\ubb34 \ub2f9\uad6d\uacfc \ud68c\uacc4 \uac10\uc0ac\uc778\uc5d0\uac8c \uba85\ud655\ud55c \uc124\uba85\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 132\/2020\/ND-CP \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub97c \uad00\ub9ac\ud558\uace0 \uc774\uc804\uac00\uaca9 \ubb38\uc81c\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_khi_doanh_nghiep_tu_chuan_bi_mau_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uae30\uc5c5\ub4e4\uc774 \uc790\uccb4 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc744 \uc900\ube44\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uace0\uac1d \uc9c0\uc6d0 \ud65c\ub3d9\uc744 \uc9c4\ud589\ud558\uba74\uc11c \ub9ce\uc740 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc5ec\uc804\ud788 \uac10\uc0ac \uc11c\ub958 \uc900\ube44\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\uc74c\uc744 \uc54c\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc591\uc2dd\uc5d0 \ub300\ud55c \uc624\ud574\ub294 \uc218\uc815 \uc791\uc5c5\uc5d0 \uc2dc\uac04 \ub0ad\ube44\ub97c \ucd08\ub798\ud558\uace0 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uc744 \uc800\ud558\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub3c5\ub9bd \uac10\uc0ac\uc778\uacfc\uc758 \ubd88\ud544\uc694\ud55c \uc624\ud574\ub97c \ud53c\ud558\uae30 \uc704\ud574 \uc54c\uc544\ub450\uc5b4\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218 \ubaa9\ub85d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubcf4\uace0\uc11c\ub4e4 \uac04\uc5d0 \uc77c\uad00\uc131\uc774 \ubd80\uc871\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc758 \uae30\ub9d0 \uc794\uc561\uc774 \ud604\uae08\ud750\ub984\ud45c \uc8fc\uc11d\uc774\ub098 \ud604\uae08\ud750\ub984\ud45c\uc758 \uc218\uce58\uc640 \uc77c\uce58\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\uc0b0\/\ubd80\ucc44 \ubd84\ub958 \uc624\ub958:<\/b><span style=\"font-weight: 400;\"> \ud2b9\ud788 \uc740\ud589 \ub300\ucd9c\uacfc \uace0\uac1d\uc73c\ub85c\ubd80\ud130\uc758 \ubbf8\uc218\uae08\uacfc \uad00\ub828\ud558\uc5ec \ub2e8\uae30\uc640 \uc7a5\uae30\ub97c \ud63c\ub3d9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd88\uc644\uc804\ud55c \uc124\uba85:<\/b><span style=\"font-weight: 400;\"> \uc5f0\ub9d0 \uacb0\uc0b0\uc77c \uc774\ud6c4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc0ac\uac74\uc774\ub098 \uc7a0\uc7ac\uc801\uc778 \ubd80\ucc44 \uc758\ubb34\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc5d0\uc11c \uc885\uc885 \uac04\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc218\uc775\uc744 \uc798\ubabb\ub41c \uae30\uac04\uc5d0 \uae30\ub85d\ud568:<\/b><span style=\"font-weight: 400;\"> \uc218\uc775\uacfc \ube44\uc6a9\uc758 \ub300\uc751 \uc6d0\uce59\uc744 \uc900\uc218\ud558\uc9c0 \ubabb\ud55c \uacbd\uc6b0, \ud2b9\ud788 2\uac1c \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uac78\uccd0 \uc788\ub294 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc758 \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\ub3d9\uc0b0 \uc18c\uc720\uad8c \uc99d\uba85 \ubd80\uc871:<\/b><span style=\"font-weight: 400;\"> \ud1a0\uc9c0 \uc18c\uc720\uad8c \uc99d\uba85\uc11c, \ucc28\ub7c9 \ub4f1\ub85d\uc99d, \ud2b9\ud5c8\uc99d\uacfc \uac19\uc740 \uc11c\ub958\ub294 \uc870\uc0ac\uad00\uc774 \uc27d\uac8c \ud655\uc778\ud560 \uc218 \uc788\ub294 \uac83\uc774 \uc544\ub2c8\uc5c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cua_viec_su_dung_mau_kiem_toan_bao_cao_tai_chinh_chuyen_nghiep\"><\/span><b>\uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf \uc0ac\uc6a9\uc758 \uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud45c\uc900 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc808\ucc28\ub97c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud788 \ubc95\uc801 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83\ub9cc\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc81c\ub300\ub85c \uc218\ud589\ub420 \uacbd\uc6b0, \uacbd\uc601 \ubc0f \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc5d0 \uc788\uc5b4 \uae30\uc5c5\uc5d0 \uc0c1\ub2f9\ud55c \ubd80\uac00\uac00\uce58\ub97c \uac00\uc838\ub2e4\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uc2e0\ub825 \uc788\ub294 \uae30\uad00\uc758 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \uad6d\uc81c \uc2dc\uc7a5\uc73c\ub85c \ub354\uc6b1 \ud655\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 &quot;\uc5ec\uad8c&quot;\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uadc0\uc0ac\uc758 \uacbd\uc601 \uc2dc\uc2a4\ud15c\uc774 \uae30\uc900\uc744 \ucda9\uc871\ud558\uace0 \uc8fc\uc694 \ud611\ub825 \uae30\ud68c\ub97c \ub9de\uc774\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc74c\uc744 \uc99d\uba85\ud574 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_cac_to_chuc_tin_dung\"><\/span><b>\uae08\uc735\uae30\uad00\uacfc\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc740\ud589\uc5d0 \uc644\uc804 \ubb34\uc870\uac74\ubd80 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uba74 \ub300\ucd9c \uc2e0\uccad \ucc98\ub9ac\uac00 \ub354 \ube68\ub77c\uc9d1\ub2c8\ub2e4. \uc740\ud589\uc740 \uc774\ub7ec\ud55c \uc815\ubcf4\ub97c \ubc14\ud0d5\uc73c\ub85c \uc2e0\uc6a9\ub3c4\uc640 \uae08\ub9ac\ub97c \uacb0\uc815\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ub41c \uc7ac\ubb34 \ub370\uc774\ud130\ub294 \uc740\ud589\uc758 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uae30\uc5c5\uc740 \ub354 \ub0ae\uc740 \ube44\uc6a9\uc73c\ub85c \ub354 \ub192\uc740 \uc2e0\uc6a9 \ud55c\ub3c4\uc758 \uc790\uae08\uc744 \uc870\ub2ec\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc624\ub298\ub0a0 \ubcc0\ub3d9\uc131\uc774 \ud070 \uae08\uc735 \uc2dc\uc7a5\uc5d0\uc11c \uc5c4\uccad\ub09c \uacbd\uc7c1 \uc6b0\uc704 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_nghia_vu_thue_va_phong_tranh_rui_ro_phap_ly\"><\/span><b>\uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc740 \uae30\uc5c5\uc774 \uc138\uae08 \uc815\uc0b0 \uc804\uc5d0 \uacf5\uc81c \uac00\ub2a5 \ubc0f \ubd88\uac00\ub2a5 \ube44\uc6a9\uc744 \ubaa8\ub450 \uac80\ud1a0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uc138\ubc95 \uc801\uc6a9 \uc624\ub958\uc5d0 \ub300\ud55c \uacbd\uace0\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \uc0ac\uc804\uc5d0 \uc870\uc815\ud558\uace0 \ub9c9\ub300\ud55c \ubc8c\uae08\uc744 \ud53c\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 125\/2020\/ND-CP\uc5d0 \ub530\ub974\uba74 \ud0c8\uc138\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc740 \uc0c1\ub2f9\ud569\ub2c8\ub2e4. \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub294 \ud68c\uacc4 \ucc45\uc784\uc790\uc5d0\uac8c \ud68c\uacc4 \uae30\ub85d\uc758 \uc548\uc804\uc131\uc5d0 \ub300\ud55c \ud655\uc2e0\uc744 \uc8fc\uace0, \ubc95\uc778\uc774 \uaddc\uc81c \ub2f9\uad6d\uc5d0 \ubc95\ub960\uc744 \uc790\ubc1c\uc801\uc73c\ub85c \uc900\uc218\ud558\uace0 \uc788\uc74c\uc744 \uc785\uc99d\ud558\ub294 \uc5ed\ud560\uc744 \ud569\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;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc740 \uc2dc\uc7a5 \uc2e0\ub8b0\ub97c \uc720\uc9c0\ud558\uace0 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc591\uc2dd\uc744 \uc81c\ub300\ub85c \uc774\ud574\ud558\uace0 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \ucc45\uc784\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0 \uc138\uae08 \ud658\uae09\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uacbd\uc81c \uc2dc\ub300\uc5d0 \uace0\ud488\uc9c8 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ud1b5\ud55c \ud22c\uba85\uc131\uc740 \ubaa8\ub4e0 \uc870\uc9c1\uc5d0\uac8c \uac00\uc7a5 \uac00\uce58 \uc788\ub294 \ubb34\ud615 \uc790\uc0b0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uadc0\uc0ac\uc758 \ub370\uc774\ud130 \uad00\ub828 \uc5b4\ub824\uc6c0\uc744 \uadf9\ubcf5\ud560 \uc218 \uc788\ub3c4\ub85d \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\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;\"> \uc804\ubb38\uc131\uacfc \ud5cc\uc2e0\uc744 \ubc14\ud0d5\uc73c\ub85c, \ubca0\ud2b8\ub0a8 \uc138\ubc95\uc5d0 \uc815\ud1b5\ud55c \uc804\ubb38\uac00 \ud300\uc744 \ud1b5\ud574 \uac00\uc7a5 \uc815\ud655\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc801 \uc704\ud5d8\uc774 \uc0ac\uc5c5 \uc131\uc7a5\uc744 \uc800\ud574\ud558\uc9c0 \uc54a\ub3c4\ub85d, \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc5ec \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc744 \uc0c1\ub2f4\ubc1b\uc73c\uc138\uc694!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<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=\"Nhung_cau_hoi_thuong_gap_ve_mau_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc591\uc2dd\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_thuc_hien_mau_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span>\uc5b4\ub5a4 \uc0ac\uc5c5\uccb4\ub4e4\uc774 \uc5f0\ub840 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc2e4\uc2dc\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\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960\uc5d0 \ub530\ub974\uba74 \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5(FDI), \uc0c1\uc7a5 \uae30\uc5c5, \uacf5\uac1c \uae30\uc5c5, \uae08\uc735 \uae30\uad00 \ubc0f \uad6d\uc720 \uae30\uc5c5\uc740 \ub9e4\ub144 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\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=\"Thoi_han_nop_bao_cao_kiem_toan_la_khi_nao\"><\/span>\uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc77c\ubc18\uc801\uc73c\ub85c \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc758 \uacbd\uc6b0, \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc138\ubb34 \ub2f9\uad6d, \ud1b5\uacc4\uccad \ubc0f \ud22c\uc790 \ud5c8\uac00 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\ub294 \uae30\ud55c\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c(\ubcf4\ud1b5 \ub9e4\ub144 3\uc6d4 31\uc77c)\ub85c\ubd80\ud130 90\uc77c\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=\"Chi_phi_cho_mot_mau_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud15c\ud50c\ub9bf\uc758 \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uac10\uc0ac \uc218\uc218\ub8cc\ub294 \ucd1d\uc790\uc0b0 \uaddc\ubaa8, \ub9e4\ucd9c\uc561, \uac70\ub798 \uac74\uc218, \uc0ac\uc5c5\uc758 \ubcf5\uc7a1\uc131 \ub4f1\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uac01 \uac10\uc0ac \ubc95\uc778\uc740 \uac10\uc0ac\uc778\uc758 \uadfc\ubb34 \uc2dc\uac04\uacfc \uacc4\uc57d\uc758 \uc704\ud5d8 \uc218\uc900\uc5d0 \ub530\ub77c \uc790\uccb4\uc801\uc778 \uac00\uaca9\ud45c\ub97c \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_thay_doi_mau_kiem_toan_bao_cao_tai_chinh_sau_khi_da_phat_hanh_khong\"><\/span>\uc7ac\ubb34\uc81c\ud45c \ubc1c\ud589 \ud6c4 \uac10\uc0ac \uc591\uc2dd\uc744 \ubcc0\uacbd\ud558\ub294 \uac83\uc774 \uac00\ub2a5\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\tVSA 560\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c \uc774\ud6c4 \ubc1c\uc0dd\ud55c \uc0ac\uac74\uc5d0 \ub300\ud574, \uc6d0\ub798 \uac10\uc0ac \uc758\uacac\uc758 \uc131\uaca9\uc744 \ubcc0\uacbd\ud558\ub294 \uc911\uc694\ud55c \uc624\ub958\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0 \ubcf4\uace0\uc11c\ub97c \uc218\uc815\ud558\uac70\ub098 \uc7ac\ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774 \uacfc\uc815\uc740 \ubcf5\uc7a1\ud558\uba70 \uc2e0\uc911\ud55c \uc2e4\ud589\uc774 \ud544\uc694\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 n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng 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Tuy nhi\u00ean, quy tr\u00ecnh n\u00e0y r\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ea9n tr\u1ecdng.\"\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>M\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ch\u1ee5c ngh\u00ecn doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,25],"tags":[],"class_list":["post-4778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4778","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=4778"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4778\/revisions"}],"predecessor-version":[{"id":4784,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4778\/revisions\/4784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4781"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}