{"id":2402,"date":"2025-09-05T00:24:20","date_gmt":"2025-09-05T07:24:20","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2402"},"modified":"2025-12-22T21:28:21","modified_gmt":"2025-12-23T04:28:21","slug":"luat-kiem-toan-doc-lap","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap\/","title":{"rendered":"\u4f01\u4e1a\u987b\u77e5\u7684\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u5f8b\u6cd5\u89c4"},"content":{"rendered":"<p>\u5728\u6570\u5b57\u7ecf\u6d4e\u5feb\u901f\u53d1\u5c55\u548c\u8d44\u672c\u5e02\u573a\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u8d22\u52a1\u900f\u660e\u5ea6\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u662f\u6240\u6709\u7ec4\u7ec7\u673a\u6784\u7684\u5fc5\u8981\u6761\u4ef6\u3002\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u4f5c\u4e3a\u900f\u660e\u5ea6\u7684\u628a\u5173\u4eba\uff0c\u5e2e\u52a9\u5229\u76ca\u76f8\u5173\u8005\u66f4\u51c6\u786e\u5730\u4e86\u89e3\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u3002<\/p>\n<p>\u7136\u800c\uff0c\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u5b9e\u4f53\u4ecd\u7136\u7ecf\u5e38\u8fdd\u53cd\u5176\u5ba1\u8ba1\u4e49\u52a1\u3002\u4e3b\u8981\u539f\u56e0\u5728\u4e8e\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u7684\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u6216\u5bf9\u6cd5\u5f8b\u7684\u5f3a\u5236\u6027\u8303\u56f4\u5b58\u5728\u8bef\u89e3\u3002\u89c4\u8303\u6b64\u9879\u6d3b\u52a8\u7684\u6838\u5fc3\u6cd5\u5f8b\u6846\u67b6\u662f\u7b2c67\/2011\/QH12\u53f7\u6cd5\u5f8b\uff0c\u4ee5\u53ca\u4e00\u5957\u4e0d\u65ad\u5b8c\u5584\u7684\u4fee\u8ba2\u548c\u8865\u5145\u6587\u4ef6\u4f53\u7cfb\uff0c\u4ee5\u9002\u5e942025\u5e74\u7684\u7ba1\u7406\u5b9e\u8df5\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/luat-kiem-toan-doc-lap\/#Vai_tro_cua_Luat_Kiem_toan_doc_lap_trong_quan_tri_doanh_nghiep_va_thi_truong_von\" >\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u5728\u516c\u53f8\u6cbb\u7406\u548c\u8d44\u672c\u5e02\u573a\u4e2d\u7684\u4f5c\u7528\u3002<\/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\/zh\/luat-kiem-toan-doc-lap\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hang_nam\" >\u9700\u8981\u5bf9\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53<\/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\/zh\/luat-kiem-toan-doc-lap\/#Nhung_thay_doi_quan_trong_va_che_tai_xu_phat_theo_quy_dinh_moi_2025\" >2025 \u5e74\u65b0\u89c4\u7684\u4e3b\u8981\u53d8\u5316\u548c\u5904\u7f5a\u63aa\u65bd\u3002<\/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\/zh\/luat-kiem-toan-doc-lap\/#Pham_vi_va_cac_loai_hinh_dich_vu_kiem_toan_doc_lap_pho_bien\" >\u72ec\u7acb\u5ba1\u8ba1\u670d\u52a1\u7684\u8303\u56f4\u548c\u5e38\u89c1\u7c7b\u578b<\/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\/zh\/luat-kiem-toan-doc-lap\/#Quy_dinh_ve_kiem_toan_vien_va_dieu_kien_hanh_nghe_cua_don_vi_kiem_toan\" >\u5173\u4e8e\u5ba1\u8ba1\u5e08\u548c\u5ba1\u8ba1\u4e8b\u52a1\u6240\u4e13\u4e1a\u5b9e\u8df5\u8981\u6c42\u7684\u6cd5\u89c4\u3002<\/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\/zh\/luat-kiem-toan-doc-lap\/#He_thong_van_ban_huong_dan_va_chuan_muc_nghe_nghiep\" >\u4e13\u4e1a\u51c6\u5219\u548c\u6807\u51c6\u4f53\u7cfb<\/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\/zh\/luat-kiem-toan-doc-lap\/#Loi_khuyen_giup_doanh_nghiep_tuan_thu_Luat_Kiem_toan_doc_lap_hieu_qua\" >\u4e3a\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u9075\u5b88\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u63d0\u4f9b\u5efa\u8bae\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_Luat_Kiem_toan_doc_lap\" >\u5173\u4e8e\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7684\u5e38\u89c1\u95ee\u9898<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap\/#Tong_ket_ve_lo_trinh_minh_bach_tai_chinh_den_nam_2030\" >2030 \u5e74\u91d1\u878d\u900f\u660e\u5ea6\u8def\u7ebf\u56fe\u6982\u8981<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Luat_Kiem_toan_doc_lap_trong_quan_tri_doanh_nghiep_va_thi_truong_von\"><\/span>\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u5728\u516c\u53f8\u6cbb\u7406\u548c\u8d44\u672c\u5e02\u573a\u4e2d\u7684\u4f5c\u7528\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4145\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von.jpg\" alt=\"Vai tro\u0300 cu\u0309a Lua\u0323\u0302t Kie\u0302\u0309m toa\u0301n \u0111o\u0323\u0302c la\u0323\u0302p trong qua\u0309n tri\u0323 doanh nghie\u0323\u0302p va\u0300 thi\u0323 tru\u031bo\u031b\u0300ng vo\u0302\u0301n\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u5e76\u975e\u4ec5\u4ec5\u662f\u4e00\u9879\u884c\u653f\u969c\u788d\uff0c\u800c\u662f\u4e00\u9879\u73b0\u4ee3\u5316\u7684\u6cbb\u7406\u5de5\u5177\u3002\u5982\u679c\u6b63\u786e\u5b9e\u65bd\uff0c\u4f01\u4e1a\u5c06\u83b7\u5f97\u4ee5\u4e0b\u5b9d\u8d35\u76ca\u5904\uff1a<\/p>\n<ul>\n<li>\u8fd9\u6709\u52a9\u4e8e\u63d0\u9ad8\u8d22\u52a1\u4fe1\u606f\u7684\u900f\u660e\u5ea6\uff0c\u76f4\u63a5\u670d\u52a1\u4e8e\u8463\u4e8b\u4f1a\u7684\u5185\u90e8\u6cbb\u7406\u548c\u80a1\u4e1c\u7684\u5229\u76ca\u3002<\/li>\n<li>\u4e0e\u6218\u7565\u6295\u8d44\u8005\uff0c\u7279\u522b\u662f\u56fd\u9645\u91d1\u878d\u673a\u6784\u5efa\u7acb\u7262\u56fa\u7684\u4fe1\u4efb\u5173\u7cfb\uff0c\u5bf9\u4e8e\u4ed6\u4eec\u8003\u8651\u6295\u8d44\u8d44\u672c\u81f3\u5173\u91cd\u8981\u3002<\/li>\n<li>\u5b83\u5728\u53ca\u65e9\u53d1\u73b0\u548c\u9884\u9632\u4f01\u4e1a\u5185\u90e8\u7684\u6cd5\u5f8b\u98ce\u9669\u3001\u8150\u8d25\u98ce\u9669\u6216\u8d44\u4ea7\u6d6a\u8d39\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/li>\n<\/ul>\n<p>\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u6cd5\u5f8b\u660e\u786e\u89c4\u5b9a\u4e86\u5fc5\u987b\u63a5\u53d7\u5f3a\u5236\u5ba1\u8ba1\u76d1\u7ba1\u7684\u5b9e\u4f53\u7fa4\u4f53\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span>\u9700\u8981\u5bf9\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4143\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam.jpg\" alt=\"\u0110o\u0302\u0301i tu\u031bo\u031b\u0323ng ba\u0306\u0301t buo\u0323\u0302c pha\u0309i kie\u0302\u0309m toa\u0301n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh ha\u0300ng na\u0306m\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u5fc5\u987b\u63a5\u53d7\u5ba1\u8ba1\u3002\u4f46\u662f\uff0c\u4ee5\u4e0b\u51e0\u7c7b\u5b9e\u4f53\u5fc5\u987b\u63a5\u53d7\u5ba1\u8ba1\u3002 <strong>\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u662f\u5f3a\u5236\u6027\u7684\u3002<\/strong> \u4e3a\u786e\u4fdd\u516c\u4f17\u53c2\u4e0e\u5e76\u4fdd\u62a4\u6240\u6709\u5229\u76ca\u76f8\u5173\u8005\u7684\u6743\u5229\uff1a<\/p>\n<ul>\n<li>\u5916\u5546\u6295\u8d44\u4f01\u4e1a\uff08FDI\uff09\u662f\u6307\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u4f01\u4e1a\uff0c\u65e0\u8bba\u5176\u8d44\u672c\u89c4\u6a21\u6216\u4e1a\u52a1\u9886\u57df\u5982\u4f55\u3002<\/li>\n<li>\u4fe1\u8d37\u673a\u6784\u662f\u6839\u636e\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u3001\u300a\u91d1\u878d\u673a\u6784\u6cd5\u300b\u548c\u300a\u4fdd\u9669\u4e1a\u52a1\u6cd5\u300b\u8bbe\u7acb\u7684\u3002<\/li>\n<li>\u56fd\u6709\u4f01\u4e1a\uff08\u4e0d\u5305\u62ec\u653f\u5e9c\u89c4\u5b9a\u7684\u6d89\u53ca\u56fd\u5bb6\u5b89\u5168\u9886\u57df\u7684\u4f01\u4e1a\uff09\u3002<\/li>\n<li>\u4e0a\u5e02\u516c\u53f8\u3001\u8bc1\u5238\u53d1\u884c\u4eba\u548c\u8bc1\u5238\u4ea4\u6613\u673a\u6784\u3002<\/li>\n<li>\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u5b9e\u65bd\u56fd\u5bb6\u91cd\u8981\u9879\u76ee\u6216A\u7c7b\u9879\u76ee\u7684\u4f01\u4e1a\u548c\u7ec4\u7ec7\u3002<\/li>\n<\/ul>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u4e00\u70b9\u662f\uff0c\u4f01\u4e1a\u9700\u8981\u5bc6\u5207\u5173\u6ce8\u5ba1\u8ba1\u4e49\u52a1\u4f55\u65f6\u4ea7\u751f\uff0c\u5c24\u5176\u662f\u5728\u4f01\u4e1a\u89c4\u6a21\u4ece\u5c0f\u4f01\u4e1a\u53d8\u4e3a\u5927\u4f01\u4e1a\u6216\u8f6c\u53d8\u4e3a\u4e0a\u5e02\u516c\u53f8\u65f6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_quan_trong_va_che_tai_xu_phat_theo_quy_dinh_moi_2025\"><\/span>2025 \u5e74\u65b0\u89c4\u7684\u4e3b\u8981\u53d8\u5316\u548c\u5904\u7f5a\u63aa\u65bd\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\u5e74\u6807\u5fd7\u7740\u5ba1\u8ba1\u6d3b\u52a8\u7ba1\u7406\u529b\u5ea6\u52a0\u5f3a\u7684\u4e00\u4e2a\u8f6c\u6298\u70b9\u3002\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u5904\u7f5a\u529b\u5ea6\u5df2\u76f8\u5e94\u52a0\u5927\uff0c\u4ee5\u786e\u4fdd\u8d77\u5230\u5a01\u6151\u4f5c\u7528\u3002<\/p>\n<p>\u4ee5\u4e0b\u662f\u57fa\u672c\u884c\u653f\u5904\u7f5a\u7684\u6c47\u603b\u8868\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u66f4\u6e05\u695a\u5730\u4e86\u89e3\u76f8\u5173\u89c4\u5b9a\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u8fdd\u53cd<\/th>\n<th style=\"text-align: center;\">\u9884\u671f\u5904\u7f5a\u7ea7\u522b\uff08\u7b2c 228\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff09<\/th>\n<th style=\"text-align: center;\">\u7ed3\u679c<\/th>\n<\/tr>\n<tr>\n<td>\u4e0d\u4f1a\u8fdb\u884c\u5f3a\u5236\u6027\u5ba1\u8ba1\u3002<\/td>\n<td>40,000,000 \u8d8a\u5357\u76fe \u2013 50,000,000 \u8d8a\u5357\u76fe<\/td>\n<td>\u5f3a\u5236\u6027\u989d\u5916\u5ba1\u8ba1<\/td>\n<\/tr>\n<tr>\n<td>\u5ba1\u8ba1\u62a5\u544a\u63d0\u4ea4\u903e\u671f\u3002<\/td>\n<td>10,000,000 \u8d8a\u5357\u76fe \u2013 30,000,000 \u8d8a\u5357\u76fe<\/td>\n<td>\u5728\u4fe1\u606f\u95e8\u6237\u7f51\u7ad9\u4e0a\u516c\u5f00\u62ab\u9732\u8fdd\u89c4\u884c\u4e3a\u6e05\u5355\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5728\u8d22\u52a1\u62a5\u544a\u4e2d\u7be1\u6539\u6570\u636e\u3002<\/td>\n<td>\u6839\u636e\u60c5\u8282\u4e25\u91cd\u7a0b\u5ea6\uff0c\u4ed6\u4eec\u53ef\u80fd\u9762\u4e34\u5211\u4e8b\u8bc9\u8bbc\u3002<\/td>\n<td>\u540a\u9500\u8425\u4e1a\u6267\u7167\/\u6682\u505c\u8425\u4e1a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\uff0c\u7f5a\u6b3e\u53ea\u662f\u51b0\u5c71\u4e00\u89d2\u3002\u8fdd\u53cd\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7684\u4f01\u4e1a\u8fd8\u4f1a\u9762\u4e34\u5176\u4ed6\u4e25\u91cd\u540e\u679c\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li>\u7531\u4e8e\u6570\u636e\u4e0d\u51c6\u786e\uff0c\u8d37\u6b3e\u7533\u8bf7\u88ab\u94f6\u884c\u548c\u4fe1\u8d37\u673a\u6784\u62d2\u7edd\u6216\u9a73\u56de\u3002<\/li>\n<li>\u8be5\u516c\u53f8\u5728\u8d44\u672c\u5e02\u573a\u7684\u4fe1\u7528\u8bc4\u7ea7\u5df2\u5927\u5e45\u4e0b\u964d\u3002<\/li>\n<li>\u88ab\u7a0e\u52a1\u673a\u5173\u5217\u5165\u9ed1\u540d\u5355\u4f1a\u5bfc\u81f4\u66f4\u6df1\u5165\u3001\u66f4\u9891\u7e41\u7684\u5ba1\u8ba1\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_va_cac_loai_hinh_dich_vu_kiem_toan_doc_lap_pho_bien\"><\/span>\u72ec\u7acb\u5ba1\u8ba1\u670d\u52a1\u7684\u8303\u56f4\u548c\u5e38\u89c1\u7c7b\u578b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u72ec\u7acb\u5ba1\u8ba1\u6d3b\u52a8\u591a\u79cd\u591a\u6837\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u76ee\u6807\u3002\u4e3b\u8981\u670d\u52a1\u901a\u5e38\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5b9a\u671f\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff1a\u8fd9\u662f\u6700\u5e38\u89c1\u7684\u670d\u52a1\uff0c\u65e8\u5728\u9a8c\u8bc1\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u635f\u76ca\u8868\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\u3002<\/li>\n<li>\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u8d26\u76ee\u7684\u5ba1\u8ba1\uff1a\u91cd\u70b9\u5173\u6ce8\u57fa\u672c\u5efa\u8bbe\u6295\u8d44\u9879\u76ee\uff0c\u7279\u522b\u662f\u4f7f\u7528\u56fd\u5bb6\u9884\u7b97\u8d44\u91d1\u7684\u9879\u76ee\u3002<\/li>\n<li>\u5408\u89c4\u6027\u548c\u8fd0\u8425\u5ba1\u8ba1\uff1a\u8bc4\u4f30\u4f01\u4e1a\u662f\u5426\u9075\u5b88\u5185\u90e8\u6d41\u7a0b\u548c\u884c\u4e1a\u7279\u5b9a\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/li>\n<li>\u5ba1\u9605\u670d\u52a1\uff1a\u4e00\u79cd\u68c0\u67e5\u5f62\u5f0f\uff0c\u5176\u4fdd\u8bc1\u7a0b\u5ea6\u4f4e\u4e8e\u5ba1\u8ba1\uff0c\u4f46\u5bf9\u4e8e\u5e74\u4e2d\u62a5\u544a\u671f\u975e\u5e38\u6709\u7528\u3002<\/li>\n<\/ul>\n<p>\u9009\u62e9\u5408\u9002\u7684\u5ba1\u8ba1\u7c7b\u578b\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u6210\u672c\uff0c\u540c\u65f6\u786e\u4fdd\u62a5\u544a\u7684\u6cd5\u5f8b\u6709\u6548\u6027\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_toan_vien_va_dieu_kien_hanh_nghe_cua_don_vi_kiem_toan\"><\/span>\u5173\u4e8e\u5ba1\u8ba1\u5e08\u548c\u5ba1\u8ba1\u4e8b\u52a1\u6240\u4e13\u4e1a\u5b9e\u8df5\u8981\u6c42\u7684\u6cd5\u89c4\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u786e\u4fdd\u8d28\u91cf\uff0c\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u5bf9\u4ece\u4e1a\u4eba\u5458\u8bbe\u5b9a\u4e86\u6781\u5176\u4e25\u683c\u7684\u6807\u51c6\u3002\u5176\u76ee\u7684\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u53ef\u80fd\u5bfc\u81f4\u91cd\u5927\u635f\u5931\u7684\u4e13\u4e1a\u5931\u8bef\u7684\u5f71\u54cd\u3002<\/p>\n<ul>\n<li>\u5ba1\u8ba1\u5e08\u5fc5\u987b\u9075\u5b88\u6240\u6709\u804c\u4e1a\u9053\u5fb7\u6807\u51c6\uff0c\u5305\u62ec\u5bf9\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u4fdd\u6301\u7edd\u5bf9\u72ec\u7acb\u6027\u3001\u5728\u5f62\u6210\u610f\u89c1\u65f6\u4fdd\u6301\u5ba2\u89c2\u6027\u4ee5\u53ca\u5bf9\u5ba2\u6237\u4fdd\u5bc6\u8d1f\u6709\u8d23\u4efb\u3002<\/li>\n<li>\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u6301\u6709\u6709\u6548\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA) \u8bc1\u4e66\uff0c\u5e76\u5c65\u884c\u5176\u6309\u8d22\u653f\u90e8\u8981\u6c42\u81f3\u5c11\u6bcf\u5e74\u66f4\u65b0\u4e13\u4e1a\u77e5\u8bc6 (CPE) \u7684\u4e49\u52a1\u3002<\/li>\n<li>\u4f01\u4e1a\u5c24\u5176\u9700\u8981\u8c28\u614e\uff0c\u907f\u514d\u4e0e\u201c\u5e7d\u7075\u201d\u6216\u4e0d\u5408\u683c\u7684\u5ba1\u8ba1\u516c\u53f8\u7b7e\u8ba2\u5408\u540c\u3002\u8fd9\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u5ba1\u8ba1\u62a5\u544a\u5728\u6cd5\u5f8b\u4e0a\u65e0\u6548\uff0c\u8fd8\u4f1a\u4f7f\u4f01\u4e1a\u9762\u4e34\u53cc\u91cd\u6cd5\u5f8b\u98ce\u9669\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_huong_dan_va_chuan_muc_nghe_nghiep\"><\/span>\u4e13\u4e1a\u51c6\u5219\u548c\u6807\u51c6\u4f53\u7cfb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u73b0\u884c\u5ba1\u8ba1\u5b9e\u8df5\u4ee5\u5b8c\u5584\u7684\u6cd5\u5f8b\u6846\u67b6\u4e3a\u57fa\u7840\u3002\u4f01\u4e1a\u548c\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u9075\u5b88\u4ee5\u4e0b\u89c4\u5b9a\uff1a<\/p>\n<ul>\n<li>\u7b2c 17\/2012\/ND-CP \u53f7\u6cd5\u4ee4\uff1a\u5173\u4e8e\u5b9e\u65bd\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u89c4\u5b9a\u7684\u6700\u8be6\u7ec6\u7684\u6307\u5bfc\u6587\u4ef6\u3002<\/li>\n<li>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\uff08VSA\uff09\uff1a\u8be5\u4f53\u7cfb\u4e3a\u5ba1\u8ba1\u4eba\u5458\u5728\u5de5\u4f5c\u4e2d\u6267\u884c\u7684\u6240\u6709\u6280\u672f\u64cd\u4f5c\u63d0\u4f9b\u6307\u5bfc\u3002<\/li>\n<li>\u8d8a\u5357\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7684\u8def\u7ebf\u56fe\uff1a\u8d8a\u5357\u6b63\u5728\u7ecf\u5386\u5411\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7684\u91cd\u5927\u8f6c\u578b\uff0c\u8fd9\u8981\u6c42\u5927\u578b\u4f01\u4e1a\u505a\u597d\u8d22\u52a1\u51c6\u5907\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_khuyen_giup_doanh_nghiep_tuan_thu_Luat_Kiem_toan_doc_lap_hieu_qua\"><\/span>\u4e3a\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u9075\u5b88\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u63d0\u4f9b\u5efa\u8bae\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u786e\u4fdd\u5ba1\u8ba1\u6d41\u7a0b\u987a\u5229\u8fdb\u884c\u5e76\u4ea7\u751f\u5b9e\u9645\u4ef7\u503c\uff0c\u53ef\u4ee5\u8003\u8651\u4ee5\u4e0b\u65b9\u6cd5\uff1a<\/p>\n<ul>\n<li>\u9009\u62e9\u5ba1\u8ba1\u516c\u53f8\u65f6\uff0c\u5e94\u6839\u636e\u5176\u58f0\u8a89\u4ee5\u53ca\u8d22\u653f\u90e8\u6bcf\u5e74\u516c\u5e03\u7684\u5408\u683c\u5ba1\u8ba1\u516c\u53f8\u540d\u5355\u6765\u51b3\u5b9a\u3002\u4e0d\u8981\u53ea\u8ffd\u6c42\u6700\u4f4e\u4ef7\u683c\u3002<\/li>\n<li>\u5728\u5ba1\u8ba1\u4eba\u5458\u8fdb\u884c\u73b0\u573a\u5ba1\u8ba1\u4e4b\u524d\uff0c\u5b8c\u5584\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u5e76\u7ea0\u6b63\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/li>\n<li>\u57f9\u517b\u5f00\u653e\u5408\u4f5c\u7684\u7cbe\u795e\uff0c\u53ca\u65f6\u63d0\u4f9b\u6587\u4ef6\uff0c\u907f\u514d\u62a5\u544a\u53d1\u5e03\u5ef6\u8bef\u3002<\/li>\n<li>\u5982\u679c\u53d1\u751f\u51b2\u7a81\u5bfc\u81f4\u5ba1\u8ba1\u516c\u53f8\u5728\u5ba1\u8ba1\u671f\u95f4\u53d1\u751f\u53d8\u66f4\uff0c\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u9075\u5faa\u6b63\u786e\u7684\u5408\u540c\u7ec8\u6b62\u7a0b\u5e8f\uff0c\u5e76\u901a\u77e5\u6240\u6709\u76f8\u5173\u65b9\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_Luat_Kiem_toan_doc_lap\"><\/span>\u5173\u4e8e\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7684\u5e38\u89c1\u95ee\u9898<span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u65b0\u8bbe\u7acb\u7684\u5c1a\u672a\u4ea7\u751f\u6536\u5165\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\uff1f<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7b54\u6848\u662f\u80af\u5b9a\u7684\u3002\u6839\u636e\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6240\u6709\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u90fd\u5fc5\u987b\u63a5\u53d7\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff0c\u5373\u4f7f\u5b83\u4eec\u5c1a\u672a\u4ea7\u751f\u6536\u5165\u6216\u4ecd\u5904\u4e8e\u6295\u8d44\u9636\u6bb5\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t     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id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\u5176\u4ed6\u670d\u52a1<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u5ba1\u8ba1\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u62a5\u544a<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u5408\u6cd5\u7684\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u5176\u4ed6\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean kh\u1eaft khe, t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c. Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-2402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-luat"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=2402"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2402\/revisions"}],"predecessor-version":[{"id":4146,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2402\/revisions\/4146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4144"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}