{"id":6641,"date":"2026-08-28T10:11:45","date_gmt":"2026-08-28T03:11:45","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6641"},"modified":"2026-08-28T10:13:32","modified_gmt":"2026-08-28T03:13:32","slug":"kiem-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/","title":{"rendered":"\uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\uac10\uc0ac: \uaddc\uc815 \ubc0f \uc808\ucc28"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \ud68c\uacc4\uac10\uc0ac\ub294 \uc81c37\uc870\uc5d0 \ub530\ub77c \ub9ce\uc740 \uae30\uc5c5 \uc9d1\ub2e8\uc5d0\uac8c \uc758\ubb34\uc801\uc778 \uc694\uac74\uc785\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;\">\ud2b9\ud788 \uc0c1\uc7a5 \uae30\uc5c5, \uc99d\uad8c \ubc1c\ud589 \uae30\uad00 \ubc0f \uc99d\uad8c \uac70\ub798 \uae30\uad00. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \ub2e8\uc21c\ud55c \ubc95\uaddc \uc900\uc218 \uc758\ubb34\ub97c \ub118\uc5b4, \uc740\ud589\uc774 \uc2e0\uc6a9\ub3c4\ub97c \ud3c9\uac00\ud558\uace0, \ud22c\uc790\uc790\uac00 \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0, \uc138\ubb34 \ub2f9\uad6d\uc774 \uacb0\uc81c \ub370\uc774\ud130\ub97c \uac80\uc99d\ud558\ub294 \uadfc\uac70 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4. \ube44\uc0c1\uc7a5 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uacbd\uc6b0, \uac10\uc0ac\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uc2e4\uc2dc\ud558\ub294 \uac83\uc740 \ud604\uae08 \ud750\ub984\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc8fc\uc8fc \uac04 \ubd84\uc7c1\uc744 \uc904\uc774\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 41\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \ubc95\uaddc\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc774 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc9c0 \uc54a\uac70\ub098, \ud544\uc218 \uac10\uc0ac \uacb0\uacfc\ub97c \ud3ec\ud568\ud55c \ubd88\uc644\uc804\ud55c \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uacbd\uc6b0 \ucd5c\ub300 3\ucc9c\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c\ub85c \ub9ce\uc740 \uc8fc\uc2dd\ud68c\uc0ac\ub4e4\uc774 \ubc95\uc801 \uc758\ubb34 \uac10\uc0ac\uc640 \ub0b4\ubd80 \uacbd\uc601 \ubaa9\uc801\uc758 \uc790\ubc1c\uc801 \uac10\uc0ac\ub97c \ud63c\ub3d9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. 30\ub144 \uc774\uc0c1\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \uac00\uc9c4 \uc804\ubb38\uac00 \ud300\uacfc \ud568\uaed8 MAN(Master Accountant Network)\uc774 \uc791\uc131\ud55c \uc774 \uae00\uc5d0\uc11c\ub294 \uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\uc640 \uad00\ub828\ub41c \ubaa8\ub4e0 \uaddc\uc815, \uc808\ucc28 \ubc0f \uc704\ud5d8 \uc694\uc18c\ub97c \uba85\ud655\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Tom_tat_trong_tam_ve_kiem_toan_cong_ty_co_phan\" >\uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\uc758 \uc8fc\uc694 \uce21\uba74 \uc694\uc57d<\/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\/kiem-toan-cong-ty-co-phan\/#Kiem_toan_cong_ty_co_phan_la_gi_theo_quy_dinh_phap_luat_hien_hanh\" >\ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub978 \uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Vi_sao_doanh_nghiep_can_quan_tam_den_kiem_toan_cong_ty_co_phan\" >\uae30\uc5c5\uc740 \uc65c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uac10\uc0ac\ub97c \uc911\uc694\ud558\uac8c \uc0dd\uac01\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Cong_ty_co_phan_nao_bat_buoc_phai_thuc_hien_kiem_toan_bao_cao_tai_chinh\" >\uc5b4\ub5a4 \uc8fc\uc2dd\ud68c\uc0ac\ub4e4\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Quy_trinh_kiem_toan_cong_ty_co_phan_chuan_gom_nhung_buoc_nao\" >\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud45c\uc900 \uac10\uc0ac \uc808\ucc28\uc5d0\ub294 \uc5b4\ub5a4 \ub2e8\uacc4\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Uy_ban_kiem_toan_trong_cong_ty_co_phan_co_vai_tro_gi\" >\uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c \uac10\uc0ac\uc704\uc6d0\ud68c\uc758 \uc5ed\ud560\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#MAN_%E2%80%93_Master_Accountant_Network_trien_khai_dich_vu_kiem_toan_cong_ty_co_phan_nhu_the_nao\" >MAN(Master Accountant Network)\uc740 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc5b4\ub5bb\uac8c \uc81c\uacf5\ud569\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Cac_goi_dich_vu_kiem_toan_cong_ty_co_phan_tai_MAN_co_gi_khac_biet\" >MAN\uc758 \uae30\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uac00 \ub2e4\ub978 \uc11c\ube44\uc2a4\uc640 \ucc28\ubcc4\ud654\ub418\ub294 \uc810\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Doi_ngu_va_cam_ket_bao_mat_cua_MAN_gom_nhung_gi\" >MAN\uc758 \ud300\uacfc \ubcf4\uc548\uc5d0 \ub300\ud55c \ud5cc\uc2e0\uc740 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud569\ub2c8\uae4c?<\/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\/kiem-toan-cong-ty-co-phan\/#MAN_phuc_vu_kiem_toan_cong_ty_co_phan_tai_nhung_khu_vuc_nao\" >MAN\uc740 \uc5b4\ub290 \uc9c0\uc5ed\uc5d0\uc11c \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Case_Study_Cong_ty_co_phan_tai_Quan_7_xu_ly_kiem_toan_truoc_them_goi_von_ra_sao\" >\uc0ac\ub840 \uc5f0\uad6c: \uc81c7\uad6c\uc5ed\uc5d0 \uc704\uce58\ud55c \ud55c \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc790\ubcf8 \uc870\ub2ec \uc804\uc5d0 \uc5b4\ub5bb\uac8c \ud68c\uacc4 \uac10\uc0ac\ub97c \uc9c4\ud589\ud588\uc744\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Boi_canh\" >\ubc30\uacbd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Xu_ly\" >\ud578\ub4e4<\/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\/kiem-toan-cong-ty-co-phan\/#Ket_qua_do_luong_duoc\" >\uce21\uc815 \uacb0\uacfc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Nhan_dinh_chuyen_gia_Nhung_rui_ro_nao_doanh_nghiep_thuong_gap_khi_kiem_toan_cong_ty_co_phan\" >\uc804\ubb38\uac00 \uc758\uacac: \uae30\uc5c5\uc774 \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uac10\uc0ac\ud560 \ub54c \ud754\ud788 \uc9c1\uba74\ud558\ub294 \uc704\ud5d8\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-ty-co-phan\/#Cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_co_phan\" >\uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_cong_ty_co_phan\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\uc758 \uc8fc\uc694 \uce21\uba74 \uc694\uc57d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6645\" aria-describedby=\"caption-attachment-6645\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6645\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6645\" class=\"wp-caption-text\">\uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\uc758 \uc8fc\uc694 \uce21\uba74 \uc694\uc57d<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\uac10\uc0ac\ub294 \ub3c5\ub9bd\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \uac80\ud1a0\ud558\uace0 \ud655\uc778\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\ucd1d\ud68c, \uc740\ud589 \ub300\ucd9c \uc2e0\uccad, \uc99d\uad8c \uc0c1\uc7a5 \uc2e0\uccad \ubc0f \uc138\uae08 \uc815\uc0b0\uc744 \uc704\ud55c \uc7ac\ubb34 \ub370\uc774\ud130 \uac80\uc99d\uc5d0 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc0c1\uc7a5 \uae30\uc5c5, \ubc1c\ud589 \uae30\uc5c5, \uc8fc\uc2dd \ud615\ud0dc\uc758 \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5 \ubc0f \uc7ac\ubb34 \ud22c\uba85\uc131\uc774 \uc694\uad6c\ub418\ub294 \uae30\ud0c0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\ub840 \uac10\uc0ac\ub294 \ub3c5\ub9bd \uac10\uc0ac\ubc95 \uc81c37\uc870\uc5d0 \ub530\ub978 \uc758\ubb34 \uac10\uc0ac \ub610\ub294 \uc8fc\uc8fc, \uae08\uc735\uae30\uad00, \uc778\uc218\ud569\ubcd1 \ud30c\ud2b8\ub108\uc758 \uc694\uccad\uc5d0 \ub530\ub77c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_cong_ty_co_phan_la_gi_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>\ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub978 \uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6642\" aria-describedby=\"caption-attachment-6642\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6642\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"Ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6642\" class=\"wp-caption-text\">\ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub978 \uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\uac10\uc0ac\ub294 \uc2e4\ubb34 \ud68c\uacc4\uc0ac\ub97c \ubcf4\uc720\ud55c \ub3c5\ub9bd\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \uc815\ud655\uc131\uc744 \uac80\ud1a0\ud558\uace0 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\ub294 \ud65c\ub3d9\uc774\ub2e4. (\uc81c5\uc870\uc5d0 \ub530\ub984) <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/luat-kiem-toan-doc-lap-2011\/\"><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;\">, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \uc804\ubb38 \uac10\uc0ac\uc778\uacfc \uac10\uc0ac \ud68c\uc0ac\uac00 \uc7ac\ubb34\uc81c\ud45c\ub97c \uac80\ud1a0\ud558\uace0 \ub3c5\ub9bd\uc801\uc778 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uacbd\uc6b0, \uc18c\uc720\uad8c\uc774 \uc5ec\ub7ec \uc8fc\uc8fc\uc5d0\uac8c \ubd84\uc0b0\ub418\uc5b4 \uc788\uae30 \ub54c\ubb38\uc5d0 \ub2e8\uc77c \uc18c\uc720 \uae30\uc5c5\uc5d0 \ube44\ud574 \ub370\uc774\ud130 \ud22c\uba85\uc131\uc774 \ub354\uc6b1 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uc0ac \uc790\uccb4\uc5d0\uc11c \uc2e4\uc2dc\ud558\ub294 \ub0b4\ubd80 \uac10\uc0ac\uc640 \ub2ec\ub9ac, \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uac10\uc0ac\ub294 \ud56d\uc0c1 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uacfc \uc774\ud574\uad00\uacc4\uac00 \uc5c6\ub294 \ub3c5\ub9bd\uc801\uc778 \uc81c3\uc790\uac00 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uacb0\uacfc\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ub2f4\uaca8 \uc81c\ucd9c\ub418\uba70, \uc774 \ubcf4\uace0\uc11c\ub294 \ud68c\uc0ac\uac00 \uc740\ud589, \uc138\ubb34 \ub2f9\uad6d, \uc99d\uad8c \uac70\ub798\uc18c \ub610\ub294 \ud22c\uc790 \ud30c\ud2b8\ub108\uc640 \uac70\ub798\ud560 \ub54c \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uac10\uc0ac \uc758\ubb34\ub294 \uc138 \uac00\uc9c0 \uc8fc\uc694 \ubc95\ub960 \ubb38\uc11c\uc5d0 \uc758\ud574 \uaddc\uc815\ub429\ub2c8\ub2e4. \uccab\uc9f8, \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638(\uc81c37\uc870\uc5d0\uc11c \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uad70 \uba85\uc2dc), \ub458\uc9f8, \uc99d\uad8c\ubc95 2019(\uc81c120\uc870\uc5d0\uc11c \uc0c1\uc7a5\uae30\uc5c5\uc758 \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c \uacf5\uc2dc \uaddc\uc815), \uc14b\uc9f8, \uc2dc\ud589\ub839 155\/2020\/ND-CP(\uc138\ubd80 \uc9c0\uce68 \uc81c\uacf5)\uc785\ub2c8\ub2e4. \ub610\ud55c, \uae30\uc5c5\ubc95 2020 \uc81c161\uc870\ub294 \uc774\uc0ac\ud68c\uac00 \uc5c6\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c \ub3c5\ub9bd \uac10\uc0ac\uc640 \ubcd1\ud589\ud558\uc5ec \uc6b4\uc601\ub418\ub294 \ub0b4\ubd80 \uac10\ub3c5 \uae30\uad6c\uc778 \uac10\uc0ac\uc704\uc6d0\ud68c\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_den_kiem_toan_cong_ty_co_phan\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uac10\uc0ac\ub97c \uc911\uc694\ud558\uac8c \uc0dd\uac01\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc1b\uc9c0 \uc54a\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \ud2b9\ud788 \ud68c\uc0ac\uc758 \uacbd\uc601\uc5d0 \uc9c1\uc811 \uad00\uc5ec\ud558\uc9c0 \uc54a\ub294 \uc8fc\uc8fc\uac00 \ub9ce\uc740 \uacbd\uc6b0 \uc2e0\ub8b0\uc131\uc5d0 \ub300\ud55c \uc758\ubb38\uc774 \uc81c\uae30\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uac10\uc0ac\ud558\uba74 \uc774\uc0ac\ud68c, \uacbd\uc601\uc9c4, \uc8fc\uc8fc \uac04\uc758 \ucc45\uc784\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud560 \uc218 \uc788\uc744 \ubfd0 \uc544\ub2c8\ub77c \ubc30\ub2f9\uae08 \uc9c0\uae09, \uc790\ubcf8 \uc99d\uc790, \uc8fc\uc2dd \uc591\ub3c4\uc640 \uac19\uc740 \uc8fc\uc694 \uc758\uc0ac \uacb0\uc815\uc5d0 \ub370\uc774\ud130\uac00 \uc0ac\uc6a9\ub418\uae30 \uc804\uc5d0 \ud68c\uacc4 \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub974\uba74, \ubc95\uc801\uc73c\ub85c \uc694\uad6c\ub418\ub294 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ucca8\ubd80\ud558\uc9c0 \uc54a\uace0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\ucd9c\ud560 \uacbd\uc6b0 1\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 2\ucc9c\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \ubc8c\uae08\uc740 2\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 3\ucc9c\ub9cc \ub3d9\uc73c\ub85c \uc99d\uac00\ud569\ub2c8\ub2e4. \ud589\uc815\uc801 \ucc98\ubc8c \uc678\uc5d0\ub3c4, \uac04\uc811\uc801\uc778 \uacb0\uacfc\ub294 \ub354\uc6b1 \uc2ec\uac01\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc740\ud589 \ub300\ucd9c \uc2e0\uccad\uc774 \uac70\ubd80\ub418\uac70\ub098, \uc0c1\uc7a5 \uc2e0\uccad\uc774 \uaddc\uc81c \ub2f9\uad6d\uc5d0 \uc758\ud574 \ubc18\ub824\ub418\uac70\ub098, \uc8fc\uc8fc\ub4e4\uc774 \uc7ac\ubb34 \uc815\ubcf4 \ubd88\uc77c\uce58 \uc758\ud639\uc73c\ub85c \uc18c\uc1a1\uc744 \uc81c\uae30\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b><i>\ub354 \ub9ce\uc740 \uae30\uc0ac\ub97c \ubcf4\ub824\uba74 \ub2e4\uc74c \ub9c1\ud06c\ub97c \ud074\ub9ad\ud558\uc138\uc694:<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4\ubc95\uc778: MAN\uc774 \uc120\uc815\ud55c \ucd5c\uace0\uc758 \ud68c\uacc4\ubc95\uc778 15\uacf3\uacfc \uc194\ub8e8\uc158<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cong_ty_co_phan_nao_bat_buoc_phai_thuc_hien_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc5b4\ub5a4 \uc8fc\uc2dd\ud68c\uc0ac\ub4e4\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uac00 \ubc95\uc801\uc73c\ub85c \uae30\uc5c5 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc758\ubb34\ub294 \ud2b9\uc815 \uadf8\ub8f9\uc5d0\ub9cc \uc801\uc6a9\ub418\uba70, \ub098\uba38\uc9c0\ub294 \uc790\ubc1c\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \ud574\ub2f9 \uadf8\ub8f9\uacfc \uadf8\uc5d0 \ub530\ub978 \ubc95\uc801 \uadfc\uac70\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>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc694\uc57d\ud45c\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\ube44\uc988\ub2c8\uc2a4 \uadf8\ub8f9<\/b><\/td>\n<td><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<td><b>\uac10\uc0ac \ube48\ub3c4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc0c1\uc7a5\ud68c\uc0ac, \ubc1c\ud589\uc0ac, \uc99d\uad8c\uac70\ub798\uae30\uad00<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95 \uc81c37\uc870; 2019\ub144 \uc99d\uad8c\ubc95 \uc81c120\uc870; \uc2dc\ud589\ub839 155\/2020\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub9e4\ub144, \ubc18\uae30 \ubcf4\uace0\uc11c \uac80\ud1a0\uc640 \ud568\uaed8 \uc9c4\ud589\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5(\uc678\uad6d \uc790\ubcf8\uc774 \uc788\ub294 \uc8fc\uc2dd\ud68c\uc0ac \ud3ec\ud568)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95 \uc81c37\uc870<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc5f0\uac04<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uad6d\uc720\ud654\ub41c \uad6d\uc601\uae30\uc5c5 \uc911, \uc815\uad00\uc0c1 \uc790\ubcf8\uae08\uc758 50%\ub97c \ucd08\uacfc\ud558\ub294 \uad6d\uac00 \uc18c\uc720 \uc9c0\ubd84\uc744 \ubcf4\uc720\ud55c \uae30\uc5c5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95 \uc81c37\uc870 \ubc0f \uc7ac\uc815\ubd80 \uc9c0\uce68 \ubb38\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc5f0\uac04<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc704\uc758 \uadf8\ub8f9\uc5d0 \uc18d\ud558\uc9c0 \uc54a\ub294 \ube44\uc0c1\uc7a5 \uc8fc\uc2dd\ud68c\uc0ac.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud604\ud589\ubc95\uc0c1 \uc758\ubb34\uc0ac\ud56d\uc774 \uc544\ub2c8\uba70, \ucc38\uc5ec\ub294 \uc790\ubc1c\uc801\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ucc28\uc785 \ud544\uc694\uc131, \uc790\ubcf8 \uc870\ub2ec, \uad6c\uc870 \uc870\uc815 \ub610\ub294 \uc8fc\uc8fc \uc694\uccad\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ube44\uc0c1\uc7a5 \uc8fc\uc2dd\ud68c\uc0ac\ub77c \ud558\ub354\ub77c\ub3c4 \ud5a5\ud6c4 \uc790\ubcf8 \uc870\ub2ec, \uc0ac\ubaa8\ucc44 \ubc1c\ud589 \ub610\ub294 \uae30\uc5c5\uacf5\uac1c(IPO)\ub97c \uacc4\ud68d\ud558\uace0 \uc788\ub2e4\uba74 \uc815\uae30\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uace0\ub824\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uad00 \ud22c\uc790\uc790\ub4e4\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ucd5c\uc18c 2~3\ub144 \uce58\uc758 \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c\ub97c \uc694\uad6c\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_cong_ty_co_phan_chuan_gom_nhung_buoc_nao\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud45c\uc900 \uac10\uc0ac \uc808\ucc28\uc5d0\ub294 \uc5b4\ub5a4 \ub2e8\uacc4\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6644\" aria-describedby=\"caption-attachment-6644\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6644\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n chu\u1ea9n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6644\" class=\"wp-caption-text\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud45c\uc900 \uac10\uc0ac \uc808\ucc28\uc5d0\ub294 \uc5b4\ub5a4 \ub2e8\uacc4\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uc798 \uad6c\uc131\ub41c \uac10\uc0ac \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c 5\ub2e8\uacc4\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\uc73c\uba70, \uc774\ub294 \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900(VSA)\uc744 \uc900\uc218\ud558\uace0 \uc138\uae08 \uc815\uc0b0 \uc2dc \uc870\uc815\uc744 \uc6a9\uc774\ud558\uac8c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1\ub2e8\uacc4: \uc608\ube44 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \uac10\uc0ac \uacc4\uc57d\uc744 \uccb4\uacb0\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\uc778\uc740 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \uc704\ud5d8 \uc218\uc900\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \ud574\ub2f9 \uc0b0\uc5c5, \uaddc\ubaa8, \uc8fc\uc8fc \uad6c\uc870 \ubc0f \uae30\uc874 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc870\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2\ub2e8\uacc4: \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud2b9\uc131\uc5d0 \uc801\ud569\ud55c \uc911\uc694\uc131 \uc218\uc900, \uac80\uc0ac \ubc94\uc704, \uc778\ub825 \ubc30\uc815 \ubc0f \uae30\uac04\uc744 \uacb0\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uace0, \ub9e4\uc785\ucc44\ubb34\ub97c \ub300\uc870\ud558\uace0, \uc790\uc0b0 \ubaa9\ub85d\uc744 \uc791\uc131\ud558\uace0, \uc740\ud589 \uc794\uace0\ub97c \ud655\uc778\ud558\uace0, \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4\ub2e8\uacc4: \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131, \uac80\ud1a0 \ubc0f \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac \uacb0\uacfc\ub294 \uacf5\uc2dd \ubcf4\uace0\uc11c\uac00 \ubc1c\ud45c\ub418\uae30 \uc804\uc5d0 \ud68c\uacc4\ubc95\uc778 \uc774\uc0ac\ud68c \uad6c\uc131\uc6d0\ub4e4\uc758 \ub3c5\ub9bd\uc801\uc778 \uac80\ud1a0\ub97c \uac70\uce69\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>5\ub2e8\uacc4: \uc0ac\ud6c4 \uac10\uc0ac \uc9c0\uc6d0.<\/b><span style=\"font-weight: 400;\"> \ud68c\uacc4 \uc7a5\ubd80 \uc870\uc815, \uc8fc\uc8fc\ucd1d\ud68c \uc790\ub8cc \uc900\ube44 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>\ub354 \ub9ce\uc740 \uae30\uc0ac\ub97c \ubcf4\ub824\uba74 \ub2e4\uc74c \ub9c1\ud06c\ub97c \ud074\ub9ad\ud558\uc138\uc694:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc\uc5d0\uc11c \ud3c9\ud310\uc774 \uc88b\uace0 \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud68c\uc0ac TOP 10<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Uy_ban_kiem_toan_trong_cong_ty_co_phan_co_vai_tro_gi\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c \uac10\uc0ac\uc704\uc6d0\ud68c\uc758 \uc5ed\ud560\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2020\ub144 \uae30\uc5c5\ubc95 \uc81c161\uc870\uc5d0 \ub530\ub974\uba74, \uac10\ub3c5\uc774\uc0ac\ud68c\uac00 \uc5c6\ub294 \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc774\uc0ac\ud68c\uc5d0 \ubcf4\uace0\ud558\ub294 \uac10\uc0ac\uc704\uc6d0\ud68c\ub97c \uc124\uce58\ud560 \uc218 \uc788\uc73c\uba70, \uac10\uc0ac\uc704\uc6d0\ud68c\uc758 \uc704\uc6d0\uc740 \ube44\uc0c1\uc784 \uc774\uc0ac\ub85c \uad6c\uc131\ub41c\ub2e4. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 155\/2020\/ND-CP \uc81c283\uc870 \ubc0f \uc81c284\uc870\ub294 \uac10\uc0ac\uc704\uc6d0\ud68c\uac00 \uc5f0 2\ud68c \uc774\uc0c1 \ud68c\uc758\ub97c \uac1c\ucd5c\ud558\uace0, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc744 \uac10\ub3c5\ud558\uba70, \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc778\uacfc\uc758 \uc870\uc728\uc744 \uc704\ud55c \uc911\uc2ec \uc5ed\ud560\uc744 \uc218\ud589\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc81c\ub3c4\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc678\ubd80 \uac10\uc0ac\ub97c \ub300\uccb4\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ub0b4\ubd80 \ud1b5\uc81c \uae30\ub2a5\uc744 \ubcf4\uc644\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c \ubc1c\ud45c \uc804\uc5d0 \ubd80\uc815\ud589\uc704\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_trien_khai_dich_vu_kiem_toan_cong_ty_co_phan_nhu_the_nao\"><\/span><b>MAN(Master Accountant Network)\uc740 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc5b4\ub5bb\uac8c \uc81c\uacf5\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uad00\uc810\uc5d0\uc11c \ubcfc \ub54c, \uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ub300\ubd80\ubd84\uc758 \uc5b4\ub824\uc6c0\uc740 \ud68c\uacc4 \uae30\ubc95 \uc790\uccb4\ubcf4\ub2e4\ub294 \ubb38\uc11c \uc900\ube44 \ubc0f \ubd80\uc11c \uac04 \uc870\uc728 \ubd80\uc871\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. 30\ub144 \uc774\uc0c1\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c MAN \uc804\ubb38\uac00\ud300\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uacf5\uc2dd \uac10\uc0ac\uc5d0 \uc55e\uc11c \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc744 \uc2e0\uc18d\ud558\uac8c \uac80\ud1a0\ud558\uace0 \uc2b9\uc778 \uc808\ucc28\uc0c1\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud568\uc73c\ub85c\uc368 \uae30\uc874 \ubc29\uc2dd\ubcf4\ub2e4 \ucc98\ub9ac \uc2dc\uac04\uc744 \ud06c\uac8c \ub2e8\ucd95\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_goi_dich_vu_kiem_toan_cong_ty_co_phan_tai_MAN_co_gi_khac_biet\"><\/span><b>MAN\uc758 \uae30\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\uac00 \ub2e4\ub978 \uc11c\ube44\uc2a4\uc640 \ucc28\ubcc4\ud654\ub418\ub294 \uc810\uc740 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uc194\ub8e8\uc158\uc740 \uae30\uc5c5\uc758 \uaddc\ubaa8\uc640 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ubd84\ub958\ub418\uc5b4 \uc788\uc5b4 \uc8fc\uc2dd\ud68c\uc0ac\ub4e4\uc774 \ubd88\ud544\uc694\ud55c \ud56d\ubaa9\uc5d0 \ube44\uc6a9\uc744 \uc9c0\ubd88\ud558\ub294 \ub300\uc2e0 \uc801\uc808\ud55c \ud328\ud0a4\uc9c0\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/span><\/a><span style=\"font-weight: 400;\"> \uc544\ub798 \uc815\ubcf4\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc774\uba70, \uc2e4\uc81c \ube44\uc6a9\uc740 \uac01 \uc0ac\uc5c5\uccb4\uc758 \uaddc\ubaa8, \uac70\ub798 \uac74\uc218 \ubc0f \ud68c\uacc4 \uae30\ub85d\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN\uc758 \uc8fc\uc2dd\ud68c\uc0ac \ub300\uc0c1 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc5c5\ubb34 \ubc94\uc704<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc218\uc218\ub8cc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\ubcf8 \uac10\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uae30\uc5c5\uc73c\ub85c \ub9e4\ucd9c\uc561\uc774 200\uc5b5 VND \ubbf8\ub9cc\uc774\uba70 \uac70\ub798 \uad6c\uc870\uac00 \uac04\ub2e8\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 1500\ub9cc~3000\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud45c\uc900 \uac10\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\uac00 \ub9ce\uace0 \uc790\ud68c\uc0ac \ub610\ub294 \uc9c0\uc810\uc744 \ubcf4\uc720\ud55c \uc911\ud615 \uc8fc\uc2dd\ud68c\uc0ac.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 3\ucc9c\ub9cc~7\ucc9c\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5\uae30\uc5c5 \uac10\uc0ac.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \ud568\uaed8 \ubc18\uae30 \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uace0 \uc815\ubcf4 \uacf5\uac1c \ubb38\uc11c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\ubcc4 \uac00\uaca9\uc740 \ucd1d \uc790\uc0b0 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_va_cam_ket_bao_mat_cua_MAN_gom_nhung_gi\"><\/span><b>MAN\uc758 \ud300\uacfc \ubcf4\uc548\uc5d0 \ub300\ud55c \ud5cc\uc2e0\uc740 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00\ub4e4\uc740 \ubaa8\ub450 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uc790\uaca9\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70, \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900 \ubc0f \uad6d\uc81c \uad00\ud589\uc5d0 \ub530\ub77c \uc815\uae30\uc801\uc778 \uad50\uc721\uc744 \uc774\uc218\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac \uacfc\uc815 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc7ac\ubb34 \uc815\ubcf4, \uc8fc\uc8fc \uacc4\uc57d \ubc0f \uae30\ud0c0 \ub0b4\ubd80 \uc815\ubcf4\uc758 \uc808\ub300\uc801\uc778 \uae30\ubc00 \uc720\uc9c0\ub97c \uc57d\uc18d\ud558\uba70, \ubc1c\ud589\ub41c \uac10\uc0ac \uc758\uacac\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \ubc95\uc801 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"MAN_phuc_vu_kiem_toan_cong_ty_co_phan_tai_nhung_khu_vuc_nao\"><\/span><b>MAN\uc740 \uc5b4\ub290 \uc9c0\uc5ed\uc5d0\uc11c \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uc804\uad6d \uaddc\ubaa8\uc758 \uc8fc\uc2dd\ud68c\uc0ac\ub97c \ub300\uc0c1\uc73c\ub85c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \ud2b9\ud788 \ud638\uce58\ubbfc\uc2dc\uc758 1\uad70\uacfc 7\uad70, \uadf8\ub9ac\uace0 \ube48\uc988\uc5c9\uacfc \ub3d9\ub098\uc774\uc758 \uc0b0\uc5c5\ub2e8\uc9c0 \ub4f1 \uc8fc\uc694 \uacbd\uc81c \uc9c0\uc5ed\uc5d0 \uc9d1\uc911\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub4e4 \uc9c0\uc5ed\uc5d0\ub294 \ub9ce\uc740 \uc81c\uc870\uc5c5\uccb4\uc640 \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5\uc774 \ubc00\uc9d1\ud574 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Cong_ty_co_phan_tai_Quan_7_xu_ly_kiem_toan_truoc_them_goi_von_ra_sao\"><\/span><b>\uc0ac\ub840 \uc5f0\uad6c: \uc81c7\uad6c\uc5ed\uc5d0 \uc704\uce58\ud55c \ud55c \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc790\ubcf8 \uc870\ub2ec \uc804\uc5d0 \uc5b4\ub5bb\uac8c \ud68c\uacc4 \uac10\uc0ac\ub97c \uc9c4\ud589\ud588\uc744\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>\ubc30\uacbd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc 7\uad70\uc5d0 \ubcf8\uc0ac\ub97c \ub454 \ubb3c\ub958 \ud68c\uc0ac Y\uc0ac\uac00 \uc790\ubcf8\uae08 \uc99d\uc561\uc744 \uc704\ud574 \ud22c\uc790 \ud380\ub4dc\uc640 \ud611\uc0c1\uc744 \uc900\ube44 \uc911\uc785\ub2c8\ub2e4. \ud22c\uc790 \ud380\ub4dc\ub294 Y\uc0ac\uc758 \ucd5c\uadfc 3\ub144\uac04 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac\ub97c \uc694\uad6c\ud558\uace0 \uc788\ub294\ub370, Y\uc0ac\ub294 \uc9c0\uae08\uae4c\uc9c0 \uac10\uc0ac\ubc1b\uc9c0 \uc54a\uc740 \ub0b4\ubd80 \ubcf4\uace0\uc11c\ub9cc \uc81c\ucd9c\ud574 \uc628 \uc0c1\ud0dc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly\"><\/span><b>\ud578\ub4e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 \uc870\uc5b8\uc5d0 \ub530\ub77c \ud574\ub2f9 \ud68c\uc0ac\ub294 \uc138 \uac00\uc9c0 \uc870\uce58\ub97c \ucde8\ud588\uc2b5\ub2c8\ub2e4. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">(1) \uae30\ub85d\uacfc \uc6d0\ubcf8 \ubb38\uc11c \uac04\uc758 \ubd88\uc77c\uce58\ub97c \uc5c6\uc560\uae30 \uc704\ud574 3\ub144 \uc5f0\uc18d \ud68c\uacc4 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \ud45c\uc900\ud654\ud569\ub2c8\ub2e4. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">(2) \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc9c0\ub09c 2\ub144\uac04\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc18c\uae09\uac10\uc0ac\uc640 \ub2f9\ub144\ub3c4\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud55c\ub2e4. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">(3) \ud22c\uc790 \ud380\ub4dc\uc758 \ud3c9\uac00\ub97c \uc704\ud574 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub97c \uc124\uba85\ud558\ub294 \ubb38\uc11c \uc138\ud2b8\ub97c \uc900\ube44\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_do_luong_duoc\"><\/span><b>\uce21\uc815 \uacb0\uacfc<\/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;\">\ud22c\uc790 \ud380\ub4dc\uc640 \ud611\uc758\ud55c \uae30\ud55c\uc744 \uc900\uc218\ud558\uc5ec 6\uc8fc \ub9cc\uc5d0 3\uac1c \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc644\ub8cc\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc798\ubabb \ud68c\uacc4 \ucc98\ub9ac\ub41c \ub450 \uac74\uc758 \ubd80\ucc44\ub97c \uc801\uc2dc\uc5d0 \ubc1c\uacac\ud558\uace0 \uc218\uc815\ud568\uc73c\ub85c\uc368 \ud68c\uc0ac \uac00\uce58 \ud3c9\uac00 \uc624\ub958\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ud380\ub4dc\ub294 \uc81c\uc548\ub41c \ud3c9\uac00\uc561\uc744 \uc2b9\uc778\ud588\uace0, \uc790\ubcf8 \uc99d\uc790 \uac70\ub798\ub294 \uc608\uc815\ub300\ub85c \uc644\ub8cc\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_rui_ro_nao_doanh_nghiep_thuong_gap_khi_kiem_toan_cong_ty_co_phan\"><\/span><b>\uc804\ubb38\uac00 \uc758\uacac: \uae30\uc5c5\uc774 \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uac10\uc0ac\ud560 \ub54c \ud754\ud788 \uc9c1\uba74\ud558\ub294 \uc704\ud5d8\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li aria-level=\"1\"><b>\uc704\ud5d8 \uc694\uc18c 1: \uc758\ubb34 \uac10\uc0ac\uc640 \uc790\ubc1c\uc801 \uac10\uc0ac \uac04\uc758 \ud63c\ub3d9: <\/b><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc8fc\uc2dd\ud68c\uc0ac\ub4e4\uc774 \uc0c1\uc7a5 \uae30\uc5c5\ub9cc \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud55c\ub2e4\uace0 \uc0dd\uac01\ud558\uc5ec \uc678\uad6d\uc778 \ud22c\uc790\ub97c \ubc1b\uc558\uac70\ub098 \ubbfc\uc601\ud654\ub41c \uad6d\uc601\uae30\uc5c5\uc5d0 \uc18d\ud558\ub294 \uacbd\uc6b0 \uac10\uc0ac \uc758\ubb34\ub97c \uc18c\ud640\ud788 \ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc744 \uc798\ubabb \ud310\ub2e8\ud558\uba74 \uaddc\uc81c \ub2f9\uad6d\uc774 \uc815\ubcf4 \uacf5\uac1c \uae30\ub85d\uc744 \uac80\ud1a0\ud560 \ub54c \ubbf8\ub0a9 \uc138\uae08\uc774\ub098 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\uc704\ud5d8 \uc694\uc18c 2: \uac10\uc0ac \uc2dc\uc791 \uc2dc \ubb38\uc11c\uac00 \ubd88\uc644\uc804\ud568: <\/b><span style=\"font-weight: 400;\">\uc7ac\uace0 \uae30\ub85d \ubd80\uc871, \ub9e4\uc785\ucc44\ubb34 \ud655\uc778 \ubbf8\ube44, \uad00\ub828 \ub2f9\uc0ac\uc790\uc640\uc758 \uac70\ub798 \uacc4\uc57d \ubbf8\ube44 \ub4f1\uc740 \uc8fc\uc2dd\ud68c\uc0ac \ud68c\uacc4\uac10\uc0ac\uac00 \uc608\uc0c1\ubcf4\ub2e4 \uc624\ub798 \uac78\ub9ac\ub294 \uc77c\ubc18\uc801\uc778 \uc774\uc720\uc785\ub2c8\ub2e4. MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00\ub4e4\uc740 \uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4\uc5f0\ub3c4 \ucd08\uc5d0 \ucd5c\uc18c\ud55c\uc758 \uc11c\ub958 \ubaa9\ub85d\uc744 \uc900\ube44\ud574 \ub450\ub294 \uac83\uc774 \uac10\uc0ac\uc77c\uc774 \uc784\ubc15\ud560 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9b4 \ud544\uc694\uac00 \uc5c6\ub2e4\uace0 \uc870\uc5b8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\uc704\ud5d8 3: \uc801\uc808\ud55c \uc2b9\uc778\uc744 \ubc1b\uc9c0 \uc54a\uc740 \uc8fc\uc8fc \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790\uc640\uc758 \uac70\ub798: <\/b><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 155\/2020\/ND-CP \uc81c293\uc870\uc5d0 \ub530\ub974\uba74, \uc0c1\uc7a5\uae30\uc5c5\uacfc \uc8fc\uc8fc \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04\uc758 \ud2b9\uc815 \uac70\ub798\ub294 \uc8fc\uc8fc\ucd1d\ud68c \ub610\ub294 \uc774\uc0ac\ud68c\uc758 \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc2b9\uc778 \uc808\ucc28\uac00 \uc0dd\ub7b5\ub420 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc740 \ud55c\uc815 \uc758\uacac\uc744 \uc81c\uc2dc\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \ud22c\uc790\uc790\ub4e4 \uc0ac\uc774\uc5d0\uc11c \ud68c\uc0ac\uc758 \ud3c9\ud310\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\uc704\ud5d8 4: \uac10\uc0ac\uc704\uc6d0\ud68c \ubc0f \uac10\ub3c5\uc774\uc0ac\ud68c\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \ud30c\uc545\ud558\uc9c0 \ubabb\ud558\ub294 \uac83: <\/b><span style=\"font-weight: 400;\">2020\ub144 \uae30\uc5c5\ubc95\uc5d0 \ub530\ub77c \uac10\ub3c5\uc774\uc0ac\ud68c\ub97c \ub450\ub294 \uacbd\uc6b0\uc640 \ub450\uc9c0 \uc54a\ub294 \uacbd\uc6b0\ub85c \uc9c0\ubc30\uad6c\uc870 \ubaa8\ub378\uc774 \uc804\ud658\ub428\uc5d0 \ub530\ub77c \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc815\uad00 \ubc0f \ub0b4\ubd80 \uaddc\uc815\uc744 \uadf8\uc5d0 \ub9de\uac8c \uac1c\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uba74 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uac10\uc0ac\ubcf4\uace0\uc11c\uac00 \uacf5\uc2dd \ubc1c\ud45c \uc804\uc5d0 \ucd94\uac00\uc801\uc778 \uc124\uba85 \uc8fc\uc11d\uc744 \ucca8\ubd80\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00 \uc885\uc885 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\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;\">\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4 \uac10\uc0ac\ub294 \ubc95\uc801 \uc900\uc218 \uc808\ucc28\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc8fc\uc8fc, \uc740\ud589 \ubc0f \ud22c\uc790\uc790\uc640\uc758 \uad00\uacc4\uc5d0\uc11c \uae30\uc5c5\uc758 \ud3c9\ud310\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \ud544\uc694\ud55c \ub2f9\uc0ac\uc790\ub97c \ud30c\uc545\ud558\uace0, \uc644\ubcbd\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\uba70, \ud45c\uc900 \uc808\ucc28\ub97c \uc900\uc218\ud558\uba74 \uc8fc\uc2dd\ud68c\uc0ac\ub294 \ubd88\ud544\uc694\ud55c \ubc8c\uae08\uc744 \ud53c\ud558\uace0 \uc790\ubcf8 \uc870\ub2ec\uc774\ub098 \uc0c1\uc7a5 \uc2dc \ucc98\ub9ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 30\ub144 \uc774\uc0c1\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uacfc \ubca0\ud2b8\ub0a8 \uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac \ubd84\uc57c\uc5d0 \ub300\ud55c \uae4a\uc740 \uc774\ud574\ub97c \uc790\ub791\ud558\ub294 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \uc138\ubb34, \ud68c\uacc4 \ubc0f \uac10\uc0ac \ucee8\uc124\ud305 \ud68c\uc0ac\uc785\ub2c8\ub2e4. \uadc0\uc0ac\uc758 \ube44\uc988\ub2c8\uc2a4 \uc694\uad6c\uc5d0 \ub9de\ucd98 \ub9de\ucda4\ud615 \ucee8\uc124\ud305\uc744 \uc6d0\ud558\uc2dc\uba74 \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/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-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<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/\uc798\ub85c:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: 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;\"> - MAN(Master Accountant Network)\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uc790 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam)\ub85c\uc11c \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \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_kiem_toan_cong_ty_co_phan\"><\/span><b>\uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\ube44\uc0c1\uc7a5 \uc8fc\uc2dd\ud68c\uc0ac\ub3c4 \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694, \uc678\uad6d\uc778 \ud22c\uc790\ub97c \ubc1b\uc558\uac70\ub098 \uc790\ubcf8\uae08 \ucd1d\uc561\uc774 501,000,000\uc870 \uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \ubbfc\uc601\ud654\ub41c \uad6d\uc601\uae30\uc5c5 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \ud68c\uc0ac\uac00 \uc544\ub2cc \ud55c \uac10\uc0ac \uc758\ubb34\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\ub978 \uc8fc\uc2dd\ud68c\uc0ac\ub4e4\uc740 \uacbd\uc601\uc9c4\uc758 \ud544\uc694 \ub610\ub294 \ud30c\ud2b8\ub108\uc758 \uc694\uad6c\uc5d0 \ub530\ub77c \uc790\ubc1c\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud68c\uacc4\uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc5bc\ub9c8\ub098 \uac78\ub9ac\ub098\uc694?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0, \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac \uae30\uac04\uc740 2\uc8fc\uc5d0\uc11c 4\uc8fc \uc815\ub3c4 \uc18c\uc694\ub429\ub2c8\ub2e4. \uc790\ud68c\uc0ac\uac00 \ub9ce\uc740 \uc0c1\uc7a5\uae30\uc5c5\uc758 \uacbd\uc6b0, \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \uac10\uc0ac \uae30\uac04\uc740 6\uc8fc\uc5d0\uc11c 8\uc8fc\uae4c\uc9c0 \ub298\uc5b4\ub0a0 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc8fc\uc2dd\ud68c\uc0ac \uac10\uc0ac \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uc694\uc778\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ube44\uc6a9\uc740 \ub9e4\ucd9c\uc561, \ucd1d\uc790\uc0b0, \uc9c0\uc810 \ub610\ub294 \uc790\ud68c\uc0ac \uc218, \uac70\ub798\uc758 \ubcf5\uc7a1\uc131, \uadf8\ub9ac\uace0 \uac10\uc0ac\uac00 \uc2dc\uc791\ub420 \ub2f9\uc2dc\uc758 \ud68c\uacc4 \uae30\ub85d \uc0c1\ud0dc\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uac10\uc0ac\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc644\ub8cc\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce60\uae4c\uc694?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc1b\uc9c0 \uc54a\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \uc774\uc775\ubc30\ubd84 \uacc4\ud68d\uc744 \uc2b9\uc778\ud560 \ucda9\ubd84\ud55c \uadfc\uac70\ub97c \ud655\ubcf4\ud558\ub294 \ub370 \ubc29\ud574\uac00 \ub420 \uc218 \uc788\uc73c\uba70, \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uc815\ubcf4 \uacf5\uac1c\ub97c \uc9c0\uc5f0\uc2dc\ud0ac \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\ucd5c\uadfc \uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc5d0\uc11c \uc8fc\uc2dd\ud68c\uc0ac\ub85c \uc804\ud658\ud55c \ud68c\uc0ac\ub294 \uc989\uc2dc \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560\uae4c\uc694?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc804\ud658 \ud6c4 \ud68c\uc0ac\uac00 \uc0c1\uc7a5 \uc900\ube44 \uc911\uc774\uac70\ub098 \uc678\uad6d \uc790\ubcf8\uc744 \ubcf4\uc720\ud55c \ud68c\uc0ac\uc640 \uac19\uc774 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c37\uc870\uc5d0 \ub530\ub978 \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1\uc5d0 \ud574\ub2f9\ub418\ub294 \uacbd\uc6b0, \ubc95\uc801 \ubb38\uc11c\uc758 \ud63c\ub780\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc804\ud658 \ud6c4 \uccab \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u nh\u00f3m doanh nghi\u1ec7p theo \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n. Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7, b\u00e1o c\u00e1o [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,25],"tags":[],"class_list":["post-6641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6641","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=6641"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6641\/revisions"}],"predecessor-version":[{"id":6646,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6641\/revisions\/6646"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6643"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}