{"id":5343,"date":"2026-03-17T19:45:56","date_gmt":"2026-03-18T02:45:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5343"},"modified":"2026-03-17T19:45:56","modified_gmt":"2026-03-18T02:45:56","slug":"tu-van-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/","title":{"rendered":"\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305: \uace0\uae09 \uc704\ud5d8 \uad00\ub9ac \uc194\ub8e8\uc158"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc740 \uc774\uc81c \ub354 \uc774\uc0c1 \uc790\ubc1c\uc801\uc778 \uc694\uad6c \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \ub9ce\uc740 \uc720\ud615\uc758 \uae30\uc5c5\uc5d0 \ub300\ud574 \uc758\ubb34\uc801\uc778 \uaddc\uc815\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\uacac\uace0\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uba74 \uc774\uc0ac\ud68c\uc640 \uacbd\uc601\uc9c4\uc774 \uc911\uc694\ud55c \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud68c\uc0ac\ub294 \uc815\ud655\ud55c \uc804\ub7b5\uc801 \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0 \uc8fc\uc8fc \uac00\uce58\ub97c \ubcf4\ud638\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uacbd\uc81c\uac00 \uc810\ucc28 \ud1b5\ud569\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \uc138\uae08, \uc7ac\ubb34, \ub0b4\ubd80 \ubd80\uc815\ud589\uc704 \ub4f1\uc758 \uc624\ub958\ub294 \uc2ec\uac01\ud55c \ubc95\uc801 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc804\ubb38 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud134\ud2b8\uc758 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud55c 701\uac1c \uc774\uc0c1\uc758 \uc0c1\uc7a5 \uae30\uc5c5\uc774 \ud589\uc815 \ucc98\ubc8c\uc744 \ud06c\uac8c \uc904\uc600\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc194\ub8e8\uc158\uc740 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ud22c\uba85\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0b5\ub2c8\ub2e4. \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc744 \uc704\ud55c \ub85c\ub4dc\ub9f5\uc744 \uc544\ub798\uc5d0\uc11c \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\/tu-van-kiem-toan-noi-bo\/#Khung_phap_ly_ve_kiem_toan_noi_bo_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8\uc758 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uccb4\uacc4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Nghi_dinh_052019ND-CP_va_cac_doi_tuong_bat_buoc\" >\ubc95\ub839 05\/2019\/ND-CP \ubc0f \ud544\uc218 \uacfc\ubaa9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Thong_tu_082021TT-BTC_ve_Chuan_muc_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uae30\uc900\uc5d0 \uad00\ud55c \ud68c\ub78c 08\/2021\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Tai_sao_doanh_nghiep_can_tu_van_kiem_toan_noi_bo_chuyen_nghiep\" >\uae30\uc5c5\uc740 \uc65c \uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc774 \ud544\uc694\ud560\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Nhan_dien_va_quan_tri_rui_ro_he_thong\" >\uc2dc\uc2a4\ud15c\uc801 \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\uace0 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Dam_bao_tinh_trung_thuc_cua_bao_cao_tai_chinh_va_thue\" >\uc7ac\ubb34 \ubc0f \uc138\ubb34 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Quy_trinh_trien_khai_tu_van_kiem_toan_noi_bo_tai_MAN\" >MAN\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \uc2dc\ud589\ud558\ub294 \uacfc\uc815.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Buoc_1_Khao_sat_va_danh_gia_thuc_trang_he_thong\" >1\ub2e8\uacc4: \uc2dc\uc2a4\ud15c\uc758 \ud604\uc7ac \uc0c1\ud0dc\ub97c \uc870\uc0ac\ud558\uace0 \ud3c9\uac00\ud569\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\/tu-van-kiem-toan-noi-bo\/#Buoc_2_Xay_dung_ke_hoach_kiem_toan_dua_tren_rui_ro\" >2\ub2e8\uacc4: \uc704\ud5d8 \uae30\ubc18 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/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\/tu-van-kiem-toan-noi-bo\/#Buoc_3_Thuc_hien_kiem_toan_hien_truong_va_lay_mau\" >3\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \uc0d8\ud50c\uc744 \ucc44\ucde8\ud569\ub2c8\ub2e4.<\/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\/tu-van-kiem-toan-noi-bo\/#Buoc_4_Lap_bao_cao_va_tu_van_giai_phap_khac_phuc\" >4\ub2e8\uacc4: \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc2dc\uc815 \uc870\uce58 \ubc29\uc548\uc744 \uc81c\uc2dc\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Cac_loai_hinh_dich_vu_tu_van_kiem_toan_noi_bo_pho_bien\" >\uc77c\ubc18\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \uc720\ud615<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Thue_ngoai_toan_phan_Outsourcing\" >\uc644\uc804 \uc544\uc6c3\uc18c\uc2f1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Dong_phoi_hop_Co-sourcing\" >\uacf5\ub3d9 \uc18c\uc2f1<\/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\/tu-van-kiem-toan-noi-bo\/#Danh_gia_chat_luong_hoat_dong_kiem_toan_noi_bo_QA\" >\ub0b4\ubd80 \uac10\uc0ac(QA) \ud65c\ub3d9\uc758 \ud488\uc9c8 \ud3c9\uac00<\/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\/tu-van-kiem-toan-noi-bo\/#Phan_tich_chi_tiet_cac_rui_ro_thuong_gap_trong_ke_toan_%E2%80%93_thue\" >\ud68c\uacc4 \ubc0f \uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Rui_ro_ve_quan_ly_hang_ton_kho_va_tai_san_co_dinh\" >\uc7ac\uace0 \ubc0f \uace0\uc815\uc790\uc0b0 \uad00\ub9ac\uc640 \uad00\ub828\ub41c \uc704\ud5d8.<\/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\/tu-van-kiem-toan-noi-bo\/#Rui_ro_tuan_thu_phap_luat_thue_va_hoa_don\" >\uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815 \uc900\uc218\uc640 \uad00\ub828\ub41c \uc704\ud5d8.<\/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\/tu-van-kiem-toan-noi-bo\/#Giai_phap_toi_uu_hoa_bo_may_thong_qua_tu_van_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \ud1b5\ud574 \uc870\uc9c1 \uad6c\uc870\ub97c \ucd5c\uc801\ud654\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\/tu-van-kiem-toan-noi-bo\/#Chuyen_doi_so_trong_hoat_dong_kiem_soat\" >\uc81c\uc5b4 \uc6b4\uc601\uc758 \ub514\uc9c0\ud138 \uc804\ud658<\/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\/tu-van-kiem-toan-noi-bo\/#Xay_dung_van_hoa_chinh_truc_va_minh_bach\" >\uc815\uc9c1\uc131\uacfc \ud22c\uba85\uc131\uc758 \ubb38\ud654\ub97c \uad6c\ucd95\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Cau_hoi_thuong_gap_ve_tu_van_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Doanh_nghiep_nho_co_can_thuc_hien_tu_van_kiem_toan_noi_bo_khong\" >\uc911\uc18c\uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \ubc1b\uc544\uc57c \ud560\uae4c\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\/tu-van-kiem-toan-noi-bo\/#Chi_phi_cho_dich_vu_tu_van_kiem_toan_noi_bo_thuong_la_bao_nhieu\" >\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\uc758 \uc77c\ubc18\uc801\uc778 \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/tu-van-kiem-toan-noi-bo\/#Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_noi_bo_la_gi\" >\ub3c5\ub9bd \uac10\uc0ac\uc640 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_kiem_toan_noi_bo_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8\uc758 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \ub0b4\ubd80 \uac10\uc0ac \uad00\ub828 \ubc95\uc801 \uccb4\uacc4\ub294 \uc810\ucc28 \uc644\ubcbd\ud574\uc9c0\uace0 \uc788\uc73c\uba70, \uae30\uc5c5\ub4e4\uc774 \uaddc\uc815\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uc774\ud589\ud558\uace0 \uc900\uc218\ud560 \uc218 \uc788\ub294 \uba85\ud655\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788, 2019\ub144 5\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc758\ubb34 \ub300\uc0c1\uacfc \uae30\uad00\uc744 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-8-2021-TT-BTC-chuan-muc-kiem-toan-noi-bo-Viet-Nam-428959.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 08\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uc774 \uc9c0\uce68\uc740 \ud45c\uc900 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc11c\ub97c \uc219\uc9c0\ud558\uba74 \uae30\uc5c5\uc740 \ud45c\uc900\ud654\ub41c \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uad6c\ucd95\ud558\uc5ec \ud22c\uba85\uc131\uacfc \uc704\ud5d8 \uad00\ub9ac\ub97c \uac15\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_va_cac_doi_tuong_bat_buoc\"><\/span><b>\ubc95\ub839 05\/2019\/ND-CP \ubc0f \ud544\uc218 \uacfc\ubaa9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \uc2dc\ud589\ud558\ub294 \uccab \ub2e8\uacc4\ub294 \uad00\ub828 \ubc95\uaddc\ub97c \uc774\ud574\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 05\/2019\/ND-CP \uc81c8\uc870 \ubc0f \uc81c9\uc870\uc5d0 \ub530\ub974\uba74, \uacf5\uc775\uae30\uad00, \uad6d\uc601\uae30\uc5c5, \ub300\uaddc\ubaa8 \ud589\uc815 \ubc0f \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00\uc740 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uc124\ub9bd\ud574\uc57c \ud558\ub294 \uae30\uad00 \ubaa9\ub85d\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>\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uc124\ub9bd\ud558\ub294 \ub370 \ud544\uc694\ud55c \uae30\uad00 \ubaa9\ub85d \ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub2e8\uc704 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc774\uc6a9\uc57d\uad00\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc644\ub8cc \uae30\ud55c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \ud68c\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd \uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ub41c \ubaa8\ub4e0 \ud68c\uc0ac.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2021\ub144 4\uc6d4 1\uc77c \uc774\uc804<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa8\ud68c\uc0ac-\uc790\ud68c\uc0ac \ubaa8\ub378\ub85c \uc6b4\uc601\ub418\ub294 \ubaa8\ud68c\uc0ac\ub85c\uc11c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc815\ubd80 \uc790\ubcf8\uc5d0 \uad00\ud55c \uaddc\uc815\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uacf5 \uc11c\ube44\uc2a4 \ub2e8\uc704<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\uc0c1\ube44 \ubc0f \ud22c\uc790\ube44\uc758 \uc790\uccb4 \uc870\ub2ec.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d\uc790\uc0b0 5\uc870 \ub2ec\ub7ec \uc774\uc0c1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_082021TT-BTC_ve_Chuan_muc_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \uae30\uc900\uc5d0 \uad00\ud55c \ud68c\ub78c 08\/2021\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc790\ubb38\uc744 \uc218\ud589\ud560 \ub54c, \uc804\ubb38\uac00\ub4e4\uc740 2021\ub144 8\uc6d4 2021\uc77c\uc790 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \ubc1c\ud45c\ub41c \ubca0\ud2b8\ub0a8 \ub0b4\ubd80 \uac10\uc0ac \uae30\uc900\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uc9c0\uce68 \uc6d0\uce59\uc785\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 \uac10\uc0ac\uc778\uc758 \uc2e4\ubb34 \uc804\ubc18\uc5d0 \uac78\uce5c \uc804\ubb38 \uc5ed\ub7c9\uc744 \uba85\ud655\ud558\uac8c \uc815\uc758\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_tu_van_kiem_toan_noi_bo_chuyen_nghiep\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc774 \ud544\uc694\ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5346\" aria-describedby=\"caption-attachment-5346\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5346\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5346\" class=\"wp-caption-text\">\uae30\uc5c5\uc740 \uc65c \uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc774 \ud544\uc694\ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc6b4\uc601, \uc7ac\ubb34 \ubc0f \uaddc\uc815 \uc900\uc218 \uad00\ub828 \uc704\ud5d8\uc5d0 \uc810\uc810 \ub354 \ub9ce\uc774 \uc9c1\uba74\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c \uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\uc758 \ud65c\uc6a9\uc740 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \uc911\uc694\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc624\ub958\ub97c \ubc1c\uacac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud6a8\uacfc\uc801\uc778 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \ud22c\uba85\uc131\uc744 \uac15\ud654\ud558\uba70 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \uc608\ubc29\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_va_quan_tri_rui_ro_he_thong\"><\/span><b>\uc2dc\uc2a4\ud15c\uc801 \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\uace0 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc6b4\uc601, \uc7ac\ubb34 \ubc0f \uaddc\uc815 \uc900\uc218\ub97c \ud3ec\uad04\ud558\ub294 \uc704\ud5d8 \ub9e4\ud2b8\ub9ad\uc2a4\ub97c \uad6c\ucd95\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ub3c5\ub9bd\uc801\uc778 \ud3c9\uac00\ub97c \ud1b5\ud574 \uacbd\uc601\uc9c4\uc740 \ud68c\uacc4 \ub610\ub294 \uc778\uc0ac \ubd80\uc11c\uc5d0\uc11c \ud754\ud788 \uac04\uacfc\ud558\ub294 &quot;\uc0ac\uac01\uc9c0\ub300&quot;\ub97c \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ubaa8\ub4e0 \uc0ac\uc5c5 \uc6b4\uc601\uc774 \uc548\uc804\ud558\uac8c \uad00\ub9ac\ub420 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ucee8\uc124\ud134\ud2b8 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uad6c\ub9e4, \ud310\ub9e4, \uc7ac\uace0 \uad00\ub9ac \ub4f1 \ud575\uc2ec \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \uc815\uae30\uc801\uc778 \uac80\ud1a0\uac00 \uc2e4\uc2dc\ub420 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c \uacb0\uacfc\ub294 \uc6b4\uc601 \uc131\uacfc\ub97c \ud06c\uac8c \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \uae30\ubc18\uc774 \ub420 \uac83\uc774\uba70, \ub3d9\uc2dc\uc5d0 \uae30\uc5c5\uc740 \ubd88\ud544\uc694\ud55c \uc790\uc0b0 \uc190\uc2e4\uc744 \uc0ac\uc804\uc5d0 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_trung_thuc_cua_bao_cao_tai_chinh_va_thue\"><\/span><b>\uc7ac\ubb34 \ubc0f \uc138\ubb34 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \ub370\uc774\ud130 \ubd88\uc77c\uce58\ub294 \uc885\uc885 \uc0c1\ub2f9\ud55c \uc138\uae08 \uccb4\ub0a9 \ubc0f \uc5f0\uccb4\ub8cc\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \ud1b5\ud574 \ud68c\uacc4 \uc624\ub958 \ub610\ub294 \ubd88\ud569\ub9ac\ud55c \uc218\uc775 \uc778\uc2dd \ubb38\uc81c\ub97c \ud574\uacb0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \ud604\uc7a5 \uc2e4\uc0ac \uc804\uc5d0 \uc801\uc2dc\uc5d0 \uc624\ub958\ub97c \uc218\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \uc218\ub3d9 \ud1b5\uc81c\uc640 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud134\ud2b8\uac00 \uc9c0\uc6d0\ud558\ub294 \ud1b5\uc81c \uac04\uc758 \ucc28\uc774\uc810\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc218\ub3d9 \ud1b5\uc81c\uc640 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud134\ud2b8\uac00 \uc9c0\uc6d0\ud558\ub294 \ud1b5\uc81c \uac04\uc758 \ucc28\uc774\uc810\uc744 \uac15\uc870\ud558\ub294 \ube44\uad50\ud45c\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc804\ud1b5\uc801\uc778 \uc81c\uc5b4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \uac10\uc0ac \uc0c1\ub2f4 \ud6c4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uc624\ub958\uc728<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5% &#8211; 10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&lt; 1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9c8\uac10 \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10~15\uc77c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uae30 \ud0d0\uc9c0 \uae30\ub2a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\ub3d9\uc801 \ud0dc\ub3c4 (\uc0ac\uac74 \ubc1c\uc0dd \ud6c4)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc804 \uc608\ubc29\uc801 \uc811\uadfc (\ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \uc608\ubc29)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_tu_van_kiem_toan_noi_bo_tai_MAN\"><\/span><b>MAN\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \uc2dc\ud589\ud558\ub294 \uacfc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5345\" aria-describedby=\"caption-attachment-5345\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5345\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5345\" class=\"wp-caption-text\">MAN\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \uc2dc\ud589\ud558\ub294 \uacfc\uc815.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \ud504\ub85c\uc138\uc2a4\ub294 \uc704\ud5d8 \uae30\ubc18 \uc811\uadfc \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uccb4\uacc4\uc801\uc73c\ub85c \uad6c\uc131\ub418\uc5b4 \uac01 \uae30\uc5c5\uc758 \ud6a8\uacfc\uc131\uacfc \uc2e4\uc6a9\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uac01 \uc2e4\ud589 \ub2e8\uacc4\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac1c\uc120\uc5d0 \uc911\uc810\uc744 \ub450\uc5b4 \uae30\uc5c5\uc774 \uc624\ub958\ub97c \ubc1c\uacac\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc6b4\uc601\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc7a5\uae30\uc801\uc778 \uc704\ud5d8\uc744 \uc608\ubc29\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_danh_gia_thuc_trang_he_thong\"><\/span><b>1\ub2e8\uacc4: \uc2dc\uc2a4\ud15c\uc758 \ud604\uc7ac \uc0c1\ud0dc\ub97c \uc870\uc0ac\ud558\uace0 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \ud504\ub85c\uc138\uc2a4\uc758 \ucd08\uae30 \ub2e8\uacc4\ub294 \ud1b5\uc81c \ud658\uacbd\uc744 \uc774\ud574\ud558\ub294 \uac83\uc5d0\uc11c \uc2dc\uc791\ub429\ub2c8\ub2e4. \uc870\uc9c1 \uad6c\uc870, \ud504\ub85c\uc138\uc2a4 \ud750\ub984\ub3c4 \ubc0f \ud604\ud589 \uacbd\uc601 \uc815\ucc45\uc744 \ubd84\uc11d\ud569\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc131\uc219\ub3c4 \uc218\uc900(\ub0b4\ubd80 \ud1b5\uc81c \uc131\uc219\ub3c4 \ubaa8\ub378)\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Xay_dung_ke_hoach_kiem_toan_dua_tren_rui_ro\"><\/span><b>2\ub2e8\uacc4: \uc704\ud5d8 \uae30\ubc18 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc124\ubb38\uc870\uc0ac \uacb0\uacfc\ub97c \ubc14\ud0d5\uc73c\ub85c \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \ud68c\uc0ac\ub294 \uc5f0\uac04 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774 \uacc4\ud68d\uc740 \uace0\uc704\ud5d8 \uc601\uc5ed\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \ucc98\ub9ac\ud558\uc5ec \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc811\uadfc \ubc29\uc2dd\uc740 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \ucd5c\ub2e8 \uc2dc\uac04 \ub0b4\uc5d0 \ube44\uc988\ub2c8\uc2a4\uc5d0 \ucd5c\ub300\uc758 \uac00\uce58\ub97c \uc81c\uacf5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_kiem_toan_hien_truong_va_lay_mau\"><\/span><b>3\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \uc0d8\ud50c\uc744 \ucc44\ucde8\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \uc778\ud130\ubdf0, \uad00\ucc30, \ubb38\uc11c \uc9c1\uc811 \uac80\ud1a0 \ub4f1\uc744 \uc218\ud589\ud569\ub2c8\ub2e4. \ud604\ub300\uc758 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud134\ud2b8\ub294 \ud1b5\uacc4\uc801 \ud45c\ubcf8 \ucd94\ucd9c \uae30\ubc95\uacfc \uc804\ubb38 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc790\uc8fc \ud65c\uc6a9\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc218\uc9d1\ub41c \uac10\uc0ac \uc99d\uac70\uc758 \ub300\ud45c\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_bao_cao_va_tu_van_giai_phap_khac_phuc\"><\/span><b>4\ub2e8\uacc4: \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc2dc\uc815 \uc870\uce58 \ubc29\uc548\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uac00 \uc644\ub8cc\ub418\uba74 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud134\ud2b8\ub294 \uacbd\uc601\uc9c4\uacfc \uac10\uc0ac \uacb0\uacfc\ub97c \ub17c\uc758\ud569\ub2c8\ub2e4. \ucd5c\uc885 \ubcf4\uace0\uc11c\uc5d0\ub294 \ubbf8\ube44\uc810 \ubaa9\ub85d\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2e4\ud604 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uac1c\uc120 \ubc29\uc548\ub3c4 \uc81c\uc2dc\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc194\ub8e8\uc158\uc740 \uac01 \uae30\uc5c5\uc758 \uace0\uc720\ud55c \uc0ac\uc5c5 \ud2b9\uc131\uc5d0 \ub9de\ucdb0 \ub9de\ucda4\ud615\uc73c\ub85c \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_dich_vu_tu_van_kiem_toan_noi_bo_pho_bien\"><\/span><b>\uc77c\ubc18\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \uc720\ud615<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5344\" aria-describedby=\"caption-attachment-5344\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5344\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien.jpg\" alt=\"C\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ed5 bi\u1ebfn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5344\" class=\"wp-caption-text\">\uc77c\ubc18\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4 \uc720\ud615<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uaddc\ubaa8, \uc790\uc6d0 \ubc0f \uacbd\uc601 \ubaa9\ud45c\uc5d0 \ub530\ub77c \ub2e4\uc591\ud55c \ud615\ud0dc\uc758 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac01 \uc11c\ube44\uc2a4 \uc720\ud615\uc740 \ube44\uc6a9 \ucd5c\uc801\ud654 \ubc0f \ud300 \uc5ed\ub7c9 \uac15\ud654\ubd80\ud130 \uad6d\uc81c \ud45c\uc900 \uc900\uc218 \ubcf4\uc7a5\uae4c\uc9c0 \uace0\uc720\ud55c \uc774\uc810\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc801\ud569\ud55c \ubaa8\ub378\uc744 \uc120\ud0dd\ud558\uba74 \uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \ud65c\ub3d9\uc758 \uac00\uce58\ub97c \uadf9\ub300\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_ngoai_toan_phan_Outsourcing\"><\/span><b>\uc644\uc804 \uc544\uc6c3\uc18c\uc2f1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc544\uc6c3\uc18c\uc2f1 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc758 \ucc44\uc6a9 \ubc0f \uad50\uc721 \ube44\uc6a9 \uc808\uac10\uc5d0 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uae30\uc5c5\uc740 CIA, CISA, ACCA\uc640 \uac19\uc740 \uad6d\uc81c \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud55c \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00 \ud300\uc758 \uc9c0\uc6d0\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub300\uaddc\ubaa8 \uc0ac\ub0b4 \uc778\ub825\uc744 \uc720\uc9c0\ud560 \ud544\uc694 \uc5c6\uc774 \uc804\ubb38\uc801\uc778 \ud300\uc744 \ud65c\uc6a9\ud560 \uc218 \uc788\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dong_phoi_hop_Co-sourcing\"><\/span><b>\uacf5\ub3d9 \uc18c\uc2f1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc811\uadfc \ubc29\uc2dd\uc744 \ud1b5\ud574 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \ud68c\uc0ac\ub294 \uc870\uc9c1\uc758 \uae30\uc874 \uac10\uc0ac \ubd80\uc11c\uc640 \ud611\ub825\ud558\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \uc2ec\uce35\uc801\uc778 \uc804\ubb38 \uc9c0\uc2dd\uc774\ub098 \uae30\uc220 \uc774\uc804\uc774 \ud544\uc694\ud55c \ud504\ub85c\uc81d\ud2b8\uc5d0 \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ub0b4\ubd80 \uc778\ub825\uc744 \ud65c\uc6a9\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ucd5c\uc2e0 \uac10\uc0ac \ubc29\ubc95\ub860\uc744 \ub3c4\uc785\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_chat_luong_hoat_dong_kiem_toan_noi_bo_QA\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac(QA) \ud65c\ub3d9\uc758 \ud488\uc9c8 \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c \uae30\uc900\uc5d0 \ub530\ub974\uba74 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub294 \ucd5c\uc18c 5\ub144\ub9c8\ub2e4 \ub3c5\ub9bd\uc801\uc778 \ud3c9\uac00\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud134\ud2b8\ub294 \uac1d\uad00\uc801\uc778 \uc81c3\uc790\ub85c\uc11c \ubd80\uc11c \uc6b4\uc601\uc774 \uae30\uc900\uc744 \uc900\uc218\ud558\uace0 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\ub294\uc9c0 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_rui_ro_thuong_gap_trong_ke_toan_%E2%80%93_thue\"><\/span><b>\ud68c\uacc4 \ubc0f \uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc5c5\ubb34\uc5d0\uc11c \uae30\uc5c5\uc774 \uacac\uace0\ud55c \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd94\uc9c0 \ubabb\ud558\uba74 \ud56d\uc0c1 \uc704\ud5d8\uc774 \uc874\uc7ac\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub294 \uae30\uc5c5\uc758 \uc2e0\ub8b0\uc131\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c, <\/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;\"> \ub610\ud55c, \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08 \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \uc694\uc18c\ub97c \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uba74 \uae30\uc5c5\uc740 \uc774\ub97c \uc0ac\uc804\uc5d0 \uc608\ubc29\ud558\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_quan_ly_hang_ton_kho_va_tai_san_co_dinh\"><\/span><b>\uc7ac\uace0 \ubc0f \uace0\uc815\uc790\uc0b0 \uad00\ub9ac\uc640 \uad00\ub828\ub41c \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc0c1\ub2f4 \uc2dc \uc7ac\uace0 \uc190\uc2e4 \uc704\ud5d8\uc774 \ub9e4\uc6b0 \ub192\uc740 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \uc6d0\uc778\uc740 \ud5c8\uc220\ud55c \uc7ac\uace0 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4 \ub610\ub294 \uad50\ucc28 \uac80\uc99d \ubd80\uc871\uc785\ub2c8\ub2e4. \uc815\uae30\uc801\uc778 \uc7ac\uace0 \uc870\uc0ac\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc73c\uba74 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc2ec\uac01\ud55c \ucc28\uc774\uac00 \ubc1c\uc0dd\ud558\uc5ec \uae30\uc5c5\uc758 \uba85\uc131\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tuan_thu_phap_luat_thue_va_hoa_don\"><\/span><b>\uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815 \uc900\uc218\uc640 \uad00\ub828\ub41c \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uc785\ub825 \uc1a1\uc7a5\uc758 \uc801\ubc95\uc131\uc744 \uac80\ud1a0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 78\/2021\/TT-BTC \uacf5\ubb38\uc5d0 \ub530\ub974\uba74 \uc804\uc790 \uc1a1\uc7a5 \uad00\ub9ac\uc5d0\ub294 \uc808\ub300\uc801\uc778 \uc815\ud655\uc131\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \uacbd\uc81c \uac70\ub798 \ub0b4\uc6a9\uc744 \uac80\ud1a0\ud558\uc5ec \uc1a1\uc7a5\uc774 \ud56d\uc0c1 \uc720\ud6a8\ud558\uace0 \ud569\ubc95\uc801\uc778\uc9c0 \ud655\uc778\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc138\ubb34\uc870\uc0ac \uc911\uc5d0 \ubc1c\uacac\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc138\ubb34 \uc624\ub958 \ubaa9\ub85d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc218\ub2e8\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uac00 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \ubcf4\ub108\uc2a4 \ube44\uc6a9\uc774 \uace0\uc6a9 \uacc4\uc57d\uc11c\uc5d0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uac00 \ubc95\ub839 132\/2020\/ND-CP\uc5d0 \ub530\ub77c \uc644\uc804\ud788 \uc2e0\uace0\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_hoa_bo_may_thong_qua_tu_van_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \ud1b5\ud574 \uc870\uc9c1 \uad6c\uc870\ub97c \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc740 \ub2e8\uc21c\ud788 \uc624\ub958\ub97c \ucc3e\uc544\ub0b4\ub294 \uac83\uc744 \ub118\uc5b4, \uae30\uc5c5\uc774 \uc6b4\uc601\uc744 \uc7ac\uad6c\uc131\ud558\uace0 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uae30\uc220 \uc801\uc6a9\uacfc \ub0b4\ubd80 \ud1b5\uc81c \ud658\uacbd \uac1c\uc120\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \uc9c0\ubc30\uad6c\uc870 \ud6a8\uc728\uc131\uc744 \ub192\uc774\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc7a5\uae30 \uc131\uc7a5\uc744 \ud5a5\ud574 \ub098\uc544\uac08 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_trong_hoat_dong_kiem_soat\"><\/span><b>\uc81c\uc5b4 \uc6b4\uc601\uc758 \ub514\uc9c0\ud138 \uc804\ud658<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uadfc \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc758 \ucd94\uc138\ub294 \ube45\ub370\uc774\ud130 \ubd84\uc11d\uc5d0 \uc778\uacf5\uc9c0\ub2a5(AI) \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc218\ub3d9 \ud655\ub960 \uac80\uc0ac \ub300\uc2e0, \uc2dc\uc2a4\ud15c\uc774 \uc804\uccb4 \uac70\ub798 \ub370\uc774\ud130\ub97c \uc2a4\uce94\ud558\uc5ec \uc774\uc0c1 \uc9d5\ud6c4\ub97c \ucc3e\uc544\ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc220\uc740 \uc774\uc804\ubcf4\ub2e4 \ud6e8\uc52c \ub354 \ucca0\uc800\ud558\uace0 \ud22c\uba85\ud558\uac8c \uae08\uc735 \uc0ac\uae30\ub97c \uc608\ubc29\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_van_hoa_chinh_truc_va_minh_bach\"><\/span><b>\uc815\uc9c1\uc131\uacfc \ud22c\uba85\uc131\uc758 \ubb38\ud654\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc774 \uac00\uc838\ub2e4\uc8fc\ub294 \ud575\uc2ec \uac00\uce58\ub294 \uc9c1\uc6d0\ub4e4\uc758 \uc0ac\uace0\ubc29\uc2dd \ubcc0\ud654\uc785\ub2c8\ub2e4. \ubaa8\ub4e0 \uc9c1\uc6d0\uc774 \uc790\uc2e0\uc758 \ud589\ub3d9\uc774 \uacf5\uc815\ud55c \uc2dc\uc2a4\ud15c\uc5d0 \uc758\ud574 \uac10\uc2dc\ub41c\ub2e4\ub294 \uac83\uc744 \uc774\ud574\ud560 \ub54c, \uc790\uae30 \uc808\uc81c\ub825\uc774 \ud5a5\uc0c1\ub429\ub2c8\ub2e4. \uc774\ub294 \ubaa8\ub4e0 \uc870\uc9c1\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc740 \ubcc0\ub3d9\uc131\uc774 \uc2ec\ud55c \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \uae30\uc5c5\uc774 \uc131\uacf5\uc801\uc73c\ub85c \uc131\uc7a5\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ud575\uc2ec \uc5f4\uc1e0\uc785\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc740 \ub2e8\uc21c\ud788 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \uac83 \uc774\uc0c1\uc758 \uc758\ubbf8\ub97c \uc9c0\ub2d9\ub2c8\ub2e4. \ud22c\uc790\uc790\uc640 \ud574\uc678 \ud30c\ud2b8\ub108\uc5d0\uac8c \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \uc785\uc99d\ud558\ub294 \uc911\uc694\ud55c \uc218\ub2e8\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \uc790\ub791\ud558\ub294 \uc804\ubb38\uac00 \ud300\uacfc \ud568\uaed8 \ud3ec\uad04\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc800\ud76c\ub294 \uae30\uc5c5\uacfc \ud611\ub825\ud558\uc5ec \uacac\uace0\ud55c \uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \uc804\ub150\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadc0\uc0ac\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc704\ud55c \uc7ac\uc815\uc801, \ubc95\uc801 \uc548\uc815\uc131\uc744 \uc800\ud76c\uac00 \uc9c0\ucf1c\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\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-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \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-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<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_can_thuc_hien_tu_van_kiem_toan_noi_bo_khong\"><\/span>\uc911\uc18c\uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc744 \ubc1b\uc544\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\uc801\uc73c\ub85c \uc911\uc18c\uae30\uc5c5\uc5d0 \uc804\ub2f4 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uc758\ubb34\ud654\ud558\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uc815\uae30\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \uc0c1\ub2f4\uc740 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc0ac\uc5c5\uc8fc\ub294 \ud604\uae08 \ud750\ub984\uc744 \ub354 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \uc0ac\uc5c5 \ud655\uc7a5\uc5d0 \ub530\ub978 \uc138\uae08 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_cho_dich_vu_tu_van_kiem_toan_noi_bo_thuong_la_bao_nhieu\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\uc758 \uc77c\ubc18\uc801\uc778 \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc785\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\ube44\uc6a9\uc740 \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4\uc758 \uaddc\ubaa8\uc640 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305\uc5d0 \ub300\ud55c \ud22c\uc790\ub294 \ud1b5\uc81c \ubd80\uc2e4\ub85c \uc778\ud55c \uc138\uae08 \ubc8c\uae08\uc774\ub098 \uc790\uc0b0 \uc190\uc2e4 \uc704\ud5d8\ubcf4\ub2e4 \ud6e8\uc52c \ub0ae\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=\"Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_noi_bo_la_gi\"><\/span>\ub3c5\ub9bd \uac10\uc0ac\uc640 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub3c5\ub9bd \uac10\uc0ac\ub294 \uc81c3\uc790\ub97c \uc704\ud55c \uc7ac\ubb34 \ubcf4\uace0\uc758 \uc815\ud655\uc131 \uac80\uc99d\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubc18\uba74 \ub0b4\ubd80 \uac10\uc0ac 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