{"id":2404,"date":"2025-09-05T00:24:32","date_gmt":"2025-09-05T07:24:32","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2404"},"modified":"2025-12-22T21:43:47","modified_gmt":"2025-12-23T04:43:47","slug":"chuan-muc-kiem-toan-viet-nam","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/chuan-muc-kiem-toan-viet-nam\/","title":{"rendered":"\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u53ca\u4f01\u4e1a\u91cd\u8981\u987b\u77e5"},"content":{"rendered":"<p>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u4f53\u7cfb\u4e0d\u4ec5\u662f\u5ba1\u8ba1\u5e08\u7684\u6280\u672f\u6846\u67b6\uff0c\u4e5f\u662f\u4f01\u4e1a\u63a7\u5236\u8d22\u52a1\u98ce\u9669\u7684\u6838\u5fc3\u6cd5\u5f8b\u57fa\u7840\u3002\u5728\u516c\u53f8\u6cbb\u7406\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u6df1\u5165\u4e86\u89e3\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u6709\u52a9\u4e8e\u4f01\u4e1a\u9886\u5bfc\u8005\u4e3b\u52a8\u786e\u4fdd\u4fe1\u606f\u900f\u660e\u5ea6\uff0c\u5e76\u63d0\u5347\u4f01\u4e1a\u5728\u6295\u8d44\u8005\u4e2d\u7684\u4fe1\u8a89\u5ea6\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\" 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>\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_he_thong_chuan_muc_kiem_toan_Viet_Nam_VSA\"><\/span>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\uff08VSA\uff09\u6982\u8ff0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4150\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA.jpg\" alt=\"To\u0302\u0309ng quan ve\u0302\u0300 he\u0323\u0302 tho\u0302\u0301ng chua\u0302\u0309n mu\u031b\u0323c kie\u0302\u0309m toa\u0301n Vie\u0323\u0302t Nam VSA\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-he-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u662f\u4e00\u5957\u89c4\u8303\u5f3a\u5236\u6027\u5ba1\u8ba1\u8981\u6c42\u3001\u539f\u5219\u548c\u7a0b\u5e8f\u7684\u6cd5\u89c4\u4f53\u7cfb\u3002\u8be5\u51c6\u5219\u7531\u8d22\u653f\u90e8\u9881\u5e03\uff0c\u662f\u6240\u6709\u72ec\u7acb\u5ba1\u8ba1\u8d28\u91cf\u7684\u57fa\u51c6\uff0c\u786e\u4fdd\u5ba1\u8ba1\u5e08\u7684\u610f\u89c1\u57fa\u4e8e\u53ef\u9760\u5ba2\u89c2\u7684\u8bc1\u636e\u3002<\/p>\n<p>\u8be5\u4f53\u7cfb\u5efa\u7acb\u5728\u4e0e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u7684\u7d27\u5bc6\u7ed3\u5408\u4e4b\u4e0a\u3002\u8fd9\u79cd\u76f8\u4f3c\u6027\u6709\u52a9\u4e8e\u8d8a\u5357\u4f01\u4e1a\u5728\u4e0e\u56fd\u9645\u91d1\u878d\u673a\u6784\u548c\u5916\u56fd\u6295\u8d44\u8005\u5408\u4f5c\u65f6\uff0c\u63d0\u5347\u5176\u8d22\u52a1\u62a5\u544a\u7684\u53ef\u4fe1\u5ea6\u3002\u91c7\u7528\u4e0e\u56fd\u9645\u60ef\u4f8b\u76f8\u7b26\u7684\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff0c\u662f\u4f01\u4e1a\u81ea\u4fe1\u878d\u5165\u5168\u7403\u4f9b\u5e94\u94fe\u7684\u6218\u7565\u4e3e\u63aa\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_su_hinh_thanh_cua_he_thong_VSA\"><\/span>VSA\u4f53\u7cfb\u7684\u6cd5\u5f8b\u57fa\u7840\u548c\u6784\u6210<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8d8a\u5357\u7684\u5ba1\u8ba1\u6d3b\u52a8\u76f4\u63a5\u53d7\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\uff08\u7b2c67\/2011\/QH12\u53f7\uff09\u7ba1\u8f96\u3002\u6839\u636e\u8be5\u6cd5\uff0c\u8d22\u653f\u90e8\u901a\u8fc7\u4e00\u7cfb\u5217\u4e13\u9879\u901a\u77e5\uff0c\u7279\u522b\u662f\u7b2c214\/2012\/TT-BTC\u53f7\u901a\u77e5\uff0c\u53d1\u5e03\u4e86\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u4f53\u7cfb\uff0c\u4ee5\u63d0\u4f9b\u8be6\u7ec6\u7684\u5b9e\u65bd\u6307\u5bfc\u3002\u9075\u5b88\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u662f\u6240\u6709\u63a5\u53d7\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5b9e\u4f53\u5fc5\u987b\u9075\u5b88\u7684\u6cd5\u5f8b\u4e49\u52a1\u3002<\/p>\n<p>\u76ee\u524d\uff0c\u8be5\u4f53\u7cfb\u5305\u542b37\u9879\u5ba1\u8ba1\u51c6\u5219\u30011\u9879\u8d28\u91cf\u63a7\u5236\u51c6\u5219\u4ee5\u53ca\u76f8\u5e94\u7684\u804c\u4e1a\u9053\u5fb7\u51c6\u5219\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u4e86\u89e3\u8fd9\u4e9b\u51c6\u5219\u7684\u53d1\u5e03\u91cc\u7a0b\u7891\u548c\u6cd5\u5f8b\u4f9d\u636e\u6709\u52a9\u4e8e\u660e\u786e\u534f\u8c03\u548c\u6587\u4ef6\u63d0\u4f9b\u65b9\u9762\u7684\u8d23\u4efb\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5728\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u9886\u57df\u906d\u53d7\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dac_diem_cot_loi_cua_chuan_muc_kiem_toan_Viet_Nam\"><\/span>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u7684\u6838\u5fc3\u7279\u5f81\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4148\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam.jpg\" alt=\"Ca\u0301c \u0111a\u0323\u0306c \u0111ie\u0302\u0309m co\u0302\u0301t lo\u0303i cu\u0309a chua\u0302\u0309n mu\u031b\u0323c kie\u0302\u0309m toa\u0301n Vie\u0323\u0302t Nam\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-dac-diem-cot-loi-cua-chuan-muc-kiem-toan-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u4e3a\u4e86\u4f18\u5316\u4e0e\u5ba1\u8ba1\u516c\u53f8\u7684\u5408\u4f5c\u6d41\u7a0b\uff0c\u4f01\u4e1a\u9700\u8981\u900f\u5f7b\u4e86\u89e3\u865a\u62df\u5ba1\u8ba1\u7cfb\u7edf\u7684\u5177\u4f53\u7279\u70b9\u3002\u8fd9\u4e9b\u7279\u70b9\u4e0d\u4ec5\u9650\u4e8e\u6280\u672f\u5c42\u9762\uff0c\u8fd8\u4e0e\u7ba1\u7406\u5c42\u7684\u95ee\u8d23\u5236\u5bc6\u5207\u76f8\u5173\uff1a<\/p>\n<ul>\n<li>\u6cd5\u5f8b\u6548\u529b\uff1a\u8d22\u653f\u90e8\u9881\u5e03\u7684\u6cd5\u89c4\u5728\u5168\u56fd\u8303\u56f4\u5185\u6709\u6548\u3002\u8fdd\u53cd\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u539f\u5219\u53ef\u80fd\u5bfc\u81f4\u5ba1\u8ba1\u5e08\u548c\u88ab\u5ba1\u8ba1\u5355\u4f4d\u90fd\u9762\u4e34\u6cd5\u5f8b\u98ce\u9669\u3002<\/li>\n<li>\u56fd\u9645\u517c\u5bb9\u6027\uff1aVSA \u662f\u6839\u636e\u56fd\u9645\u4f1a\u8ba1\u5e08\u8054\u5408\u4f1a (IFAC) \u7684 ISA \u7cfb\u7edf\u7f16\u5236\u548c\u6539\u7f16\u7684\uff0c\u5b83\u5728\u5168\u7403\u8d22\u52a1\u62a5\u544a\u4e2d\u521b\u5efa\u4e86\u4e00\u79cd\u901a\u7528\u8bed\u8a00\uff0c\u4f7f\u5916\u56fd\u6295\u8d44\u8005\u66f4\u5bb9\u6613\u8bc4\u4f30\u4f01\u4e1a\u7684\u5065\u5eb7\u72b6\u51b5\u3002<\/li>\n<li>\u6ce8\u91cd\u900f\u660e\u5ea6\uff1a\u76d1\u7ba1\u65e8\u5728\u63d0\u4f9b\u771f\u5b9e\u4fe1\u606f\uff0c\u5e2e\u52a9\u4f01\u4e1a\u901a\u8fc7\u72ec\u7acb\u5ba1\u8ba1\u4fdd\u62a4\u81ea\u5df1\u514d\u53d7\u6b3a\u8bc8\u6216\u4e25\u91cd\u9519\u8bef\u7684\u6307\u63a7\u3002<\/li>\n<li>\u4e25\u683c\u7684\u7a0b\u5e8f\u548c\u4e2a\u4eba\u8d23\u4efb\uff1aVSA \u5bf9\u6267\u4e1a\u5ba1\u8ba1\u5e08\u65bd\u52a0\u76f4\u63a5\u8d23\u4efb\uff0c\u8981\u6c42\u4ed6\u4eec\u5728\u6574\u4e2a\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u4fdd\u6301\u804c\u4e1a\u72ec\u7acb\u6027\u548c\u6000\u7591\u7cbe\u795e\uff0c\u4ee5\u786e\u4fdd\u6700\u5927\u9650\u5ea6\u7684\u5ba2\u89c2\u6027\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_cac_chuan_muc_kiem_toan_trong_tam_doanh_nghiep_can_luu_y\"><\/span>\u5bf9\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u7684\u5173\u952e\u5ba1\u8ba1\u6807\u51c6\u8fdb\u884c\u5206\u7c7b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4f01\u4e1a\u4e0d\u5e94\u50cf\u6559\u79d1\u4e66\u90a3\u6837\u7f57\u5217\u51c6\u5219\uff0c\u800c\u5e94\u91cd\u70b9\u5173\u6ce8\u90a3\u4e9b\u76f4\u63a5\u5f71\u54cd\u8fd0\u8425\u3001\u98ce\u9669\u7ba1\u7406\u548c\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u5219\u7c7b\u522b\u3002\u4ee5\u4e0b\u662f\u7ba1\u7406\u5c42\u9700\u8981\u5bc6\u5207\u5173\u6ce8\u7684\u6700\u91cd\u8981\u7684\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u7c7b\u522b\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_trach_nhiem_va_xu_ly_gian_lan\"><\/span>\u8ffd\u7a76\u8d23\u4efb\u548c\u5904\u7406\u6b3a\u8bc8\u884c\u4e3a\u7684\u6807\u51c6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8be5\u5c0f\u7ec4\u8d1f\u8d23\u5206\u6790\u5ba1\u8ba1\u4eba\u5458\u5982\u4f55\u770b\u5f85\u516c\u53f8\u7684\u7ba1\u7406\u7ed3\u6784\u548c\u63a7\u5236\u6587\u5316\uff0c\u5177\u4f53\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>VSA 200\uff1a\u786e\u7acb\u9053\u5fb7\u539f\u5219\u548c\u603b\u4f53\u76ee\u6807\uff0c\u8981\u6c42\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u8bda\u5b9e\u5408\u4f5c\u3002<\/li>\n<li>VSA 210\uff1a\u5ba1\u8ba1\u4e1a\u52a1\u6761\u6b3e\u534f\u8bae\uff0c\u5176\u4e2d\u4f01\u4e1a\u9700\u8981\u660e\u786e\u5176\u5728\u63d0\u4f9b\u4fe1\u606f\u65b9\u9762\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002<\/li>\n<li>VSA 240\uff1a\u4e0e\u6b3a\u8bc8\u76f8\u5173\u7684\u8d23\u4efb\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u662f\u81f3\u5173\u91cd\u8981\u7684\u7ae0\u8282\uff0c\u9700\u8981\u5728\u5ba1\u8ba1\u5f00\u59cb\u524d\u5ba1\u67e5\u5176\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff0c\u4ee5\u907f\u514d\u7cfb\u7edf\u6027\u9519\u8bef\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_lap_ke_hoach_va_danh_gia_rui_ro_sai_sot_trong_yeu\"><\/span>\u89c4\u5212\u548c\u8bc4\u4f30\u91cd\u5927\u9519\u62a5\u98ce\u9669\u7684\u6807\u51c6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6b64\u9636\u6bb5\u51b3\u5b9a\u5ba1\u8ba1\u4eba\u5458\u5728\u591a\u5927\u7a0b\u5ea6\u4e0a\u4ecb\u5165\u4f01\u4e1a\u7684\u65e5\u5e38\u8fd0\u8425\u4ee5\u6536\u96c6\u6570\u636e\uff1a<\/p>\n<ul>\n<li>VSA 315\uff1a\u5ba1\u8ba1\u4eba\u5458\u5c06\u6df1\u5165\u8c03\u67e5\u4f01\u4e1a\u7684\u5546\u4e1a\u73af\u5883\u3002\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u63d0\u4f9b\u8db3\u591f\u7684\u8fd0\u8425\u6d41\u7a0b\u4fe1\u606f\uff0c\u5219\u53ef\u80fd\u5b58\u5728\u88ab\u9ad8\u4f30\u7684\u98ce\u9669\uff0c\u5bfc\u81f4\u6d4b\u8bd5\u6837\u672c\u6570\u91cf\u589e\u52a0\uff0c\u4ece\u800c\u6d6a\u8d39\u53cc\u65b9\u7684\u65f6\u95f4\u3002<\/li>\n<li>VSA 320\uff1a\u786e\u5b9a\u91cd\u8981\u6027\u3002\u4f01\u4e1a\u9700\u8981\u660e\u767d\uff0c\u5e76\u975e\u6240\u6709\u7ec6\u5fae\u9519\u8bef\u90fd\u9700\u8981\u7ea0\u6b63\uff0c\u4f46\u8d85\u8fc7\u6b64\u9608\u503c\u7684\u9519\u8bef\u5c06\u76f4\u63a5\u5f71\u54cd\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u610f\u89c1\u7c7b\u578b\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_bang_chung_va_tai_lieu_luu_tru\"><\/span>\u8bc1\u636e\u548c\u6863\u6848\u6587\u4ef6\u7684\u6807\u51c6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7f3a\u4e4f\u8bc1\u636e\u5f80\u5f80\u662f\u5f15\u53d1\u4e89\u8bae\u6216\u51fa\u73b0\u4f8b\u5916\u60c5\u51b5\u7684\u4e3b\u8981\u539f\u56e0\u3002\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\uff1a<\/p>\n<ul>\n<li>VSA 500\uff1a\u5173\u4e8e\u8bc1\u636e\u9002\u7528\u6027\u7684\u89c4\u5b9a\u3002\u4f01\u4e1a\u9700\u8981\u51c6\u5907\u5177\u6709\u9ad8\u5ea6\u6cd5\u5f8b\u6548\u529b\u7684\u539f\u59cb\u6587\u4ef6\u3001\u5408\u540c\u548c\u5bf9\u8d26\u5355\u3002<\/li>\n<li>VSA 230\uff1a\u5ba1\u8ba1\u6587\u6863\u3002\u6309\u7167\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4fdd\u5b58\u8bb0\u5f55\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u65e5\u540e\u5411\u7a0e\u52a1\u673a\u5173\u6216\u4e13\u4e1a\u68c0\u67e5\u4eba\u5458\u89e3\u91ca\u5ba1\u8ba1\u7ed3\u679c\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_ve_y_kien_va_bao_cao_kiem_toan\"><\/span>\u5ba1\u8ba1\u610f\u89c1\u548c\u62a5\u544a\u6807\u51c6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u5957\u6807\u51c6\u7684\u6700\u7ec8\u7ed3\u679c\u5c06\u51b3\u5b9a\u516c\u53f8\u5728\u8d44\u672c\u5e02\u573a\u4e2d\u7684\u5730\u4f4d\u548c\u58f0\u8a89\uff1a<\/p>\n<ul>\n<li>VSA 700 \u548c VSA 705\uff1a\u5173\u4e8e\u5982\u4f55\u9605\u8bfb\u548c\u7406\u89e3\u4e0d\u540c\u7c7b\u578b\u5ba1\u8ba1\u610f\u89c1\u7684\u6307\u5357\u3002\u4fdd\u7559\u610f\u89c1\u6216\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u53ef\u80fd\u4f1a\u5bf9\u4f01\u4e1a\u83b7\u5f97\u94f6\u884c\u8d37\u6b3e\u6216\u53d1\u884c\u80a1\u7968\u7684\u80fd\u529b\u4ea7\u751f\u4e25\u91cd\u5f71\u54cd\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_cac_quy_dinh_moi_va_huong_dan_ap_dung_giai_doan_2024_2025\"><\/span>2024-2025 \u5e74\u671f\u95f4\u7684\u6700\u65b0\u6cd5\u89c4\u548c\u7533\u8bf7\u6307\u5357\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u6b64\u671f\u95f4\uff0c\u4e3a\u5728\u7ecf\u6d4e\u52a8\u8361\u7684\u80cc\u666f\u4e0b\u63d0\u5347\u5ba1\u8ba1\u8d28\u91cf\uff0c\u8d22\u653f\u90e8\u548c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08VACPA\uff09\u6301\u7eed\u53d1\u5e03\u6307\u5bfc\u6587\u4ef6\u3002\u4e3a\u5e2e\u52a9\u4f01\u4e1a\u5feb\u901f\u638c\u63e1\u8fd1\u5e74\u6765\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u5b9e\u9645\u5e94\u7528\u4e2d\u7684\u5173\u952e\u53d8\u5316\uff0c\u4e0b\u8868\u603b\u7ed3\u4e86\u8fd1\u5e74\u6765\u7684\u4e3b\u8981\u53d8\u5316\u3002<\/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;\">\u5185\u5bb9\u66f4\u65b0<\/th>\n<th style=\"text-align: center;\">\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd<\/th>\n<th style=\"text-align: center;\">\u4e13\u5bb6\u5efa\u8bae<\/th>\n<\/tr>\n<tr>\n<td>\u98ce\u9669\u63a7\u5236\u4f30\u8ba1<\/td>\n<td>\u5bf9\u8d22\u52a1\u51c6\u5907\u91d1\u7684\u8981\u6c42\u66f4\u52a0\u4e25\u683c\u3002<\/td>\n<td>\u9700\u8981\u660e\u786e\u7684\u8ba1\u7b97\u4f9d\u636e\u548c\u5e02\u573a\u8bc1\u636e\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6301\u7eed\u4fe1\u606f\u62ab\u9732<\/td>\n<td>\u5bc6\u5207\u5173\u6ce8\u4ea4\u5272\u65e5\u540e\u53d1\u751f\u7684\u4e8b\u4ef6\u3002<\/td>\n<td>\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u53ca\u65f6\u4e86\u89e3\u91cd\u5927\u53d8\u5316\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u521b\u7eaa\u5f55\u7684\u6536\u5165<\/td>\n<td>\u5bf9\u590d\u6742\u7684\u6536\u5165\u786e\u8ba4\u672f\u8bed\u8fdb\u884c\u5168\u9762\u5ba1\u67e5\u3002<\/td>\n<td>\u786e\u4fdd\u7ecf\u6d4e\u5408\u540c\u660e\u786e\u89c4\u5b9a\u98ce\u9669\u8f6c\u79fb\u7684\u65f6\u95f4\u70b9\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5728\u5ba1\u9605\u4e0a\u8868\u540e\uff0c\u4f01\u4e1a\u5e94\u6ce8\u610f\uff0c\u8fd9\u4e9b\u66f4\u65b0\u5e76\u672a\u5f7b\u5e95\u6539\u53d8VSA\u7cfb\u7edf\uff0c\u4f46\u8981\u6c42\u5728\u89e3\u91ca\u6027\u62a5\u544a\u4e2d\u63d0\u9ad8\u900f\u660e\u5ea6\u3002\u5c3d\u65e9\u51c6\u5907\u4f1a\u8ba1\u4f30\u8ba1\u7684\u652f\u6301\u6027\u6587\u4ef6\u5c06\u6709\u52a9\u4e8e\u5ba1\u8ba1\u6d41\u7a0b\u66f4\u987a\u5229\u5730\u8fdb\u884c\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_soat_chat_luong_kiem_toan_theo_VSCQ_1\"><\/span>\u6839\u636eVSCQ 1\u5236\u5b9a\u7684\u5ba1\u8ba1\u8d28\u91cf\u63a7\u5236\u6761\u4f8b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u867d\u7136\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u7b2c1\u53f7\uff08VSCQ 1\uff09\u76f4\u63a5\u9488\u5bf9\u5ba1\u8ba1\u516c\u53f8\uff0c\u4f46\u5b83\u4e5f\u4e0e\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u5229\u76ca\u5bc6\u5207\u76f8\u5173\u3002\u4f01\u4e1a\u8058\u8bf7\u4e00\u5bb6\u4e25\u683c\u9075\u5b88VSCQ 1\u7684\u5ba1\u8ba1\u516c\u53f8\uff0c\u5c06\u83b7\u5f97\u4ee5\u4e0b\u76ca\u5904\uff1a<\/p>\n<ul>\n<li>\u786e\u4fdd\u6309\u7167\u4e13\u4e1a\u7a0b\u5e8f\u8fdb\u884c\u5ba1\u8ba1\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u56e0\u7d20\u9020\u6210\u7684\u9519\u8bef\u3002<\/li>\n<li>\u5f53\u60a8\u7684\u5ba1\u8ba1\u62a5\u544a\u7531\u591a\u7ea7\u72ec\u7acb\u4e13\u5bb6\u5ba1\u6838\u65f6\uff0c\u53ef\u4ee5\u4fdd\u62a4\u60a8\u7684\u4f01\u4e1a\u514d\u53d7\u6f5c\u5728\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/li>\n<li>\u901a\u8fc7\u5ba1\u8ba1\u968f\u9644\u7684\u7ba1\u7406\u51fd\uff0c\u6211\u83b7\u5f97\u4e86\u5173\u4e8e\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7f3a\u9677\u7684\u6709\u76ca\u5efa\u8bae\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Su_thay_doi_cua_VSA_truoc_thach_thuc_cong_nghe_va_hoi_nhap_quoc_te\"><\/span>VSA\u5728\u6280\u672f\u6311\u6218\u548c\u56fd\u9645\u4e00\u4f53\u5316\u80cc\u666f\u4e0b\u7684\u8f6c\u578b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6570\u5b57\u6280\u672f\u7684\u98de\u901f\u53d1\u5c55\u5bf9\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u7684\u8fd0\u4f5c\u65b9\u5f0f\u63d0\u51fa\u4e86\u65b0\u7684\u8981\u6c42\u3002\u8fd9\u8981\u6c42\u4f01\u4e1a\u6539\u53d8\u5176\u5b58\u50a8\u548c\u63d0\u4f9b\u6570\u636e\u7684\u65b9\u5f0f\uff1a<\/p>\n<ul>\n<li>IT \u548c\u5927\u6570\u636e\u73af\u5883\u4e0b\u7684\u5ba1\u8ba1\uff1aVSA \u6b63\u5728\u66f4\u65b0\uff0c\u4ee5\u6db5\u76d6\u590d\u6742 ERP \u7cfb\u7edf\u7684\u5ba1\u8ba1\u3002\u4f01\u4e1a\u9700\u8981\u505a\u597d\u51c6\u5907\uff0c\u63d0\u4f9b\u9ad8\u5ea6\u771f\u5b9e\u548c\u5b89\u5168\u7684\u6570\u5b57\u5316\u8bc1\u636e\u3002<\/li>\n<li>\u4eba\u5de5\u667a\u80fd (AI) \u7684\u5f71\u54cd\uff1a\u81ea\u52a8\u5316\u5ba1\u8ba1\u6d41\u7a0b\u6b63\u9010\u6b65\u53d6\u4ee3\u4eba\u5de5\u64cd\u4f5c\u3002\u8fd9\u6709\u52a9\u4e8e\u66f4\u5feb\u5730\u53d1\u73b0\u9519\u8bef\uff0c\u4f46\u4e5f\u8981\u6c42\u4f01\u4e1a\u62e5\u6709\u6807\u51c6\u5316\u7684\u8f93\u5165\u6570\u636e\u3002<\/li>\n<li>IFRS \u91c7\u7528\u8def\u7ebf\u56fe\uff1a\u968f\u7740\u8d8a\u5357\u5411\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u8fc7\u6e21\uff0c\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u5c06\u8d77\u5230\u6865\u6881\u4f5c\u7528\uff0c\u8981\u6c42\u65b0\u7684\u5ba1\u8ba1\u65b9\u6cd5\u4e0e\u4f1a\u8ba1\u539f\u5219\u4e4b\u95f4\u4e25\u683c\u540c\u6b65\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_tam_quan_trong_cua_viec_chu_dong_tuan_thu_VSA\"><\/span>\u603b\u4e4b\uff0c\u79ef\u6781\u9075\u5b88VSA\u7684\u91cd\u8981\u6027\u5c31\u5728\u4e8e\u6b64\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u5e76\u975e\u4ec5\u4ec5\u662f\u4e00\u6761\u67af\u71e5\u7684\u6cd5\u5f8b\u58c1\u5792\uff0c\u800c\u662f\u4f01\u4e1a\u4e13\u4e1a\u5316\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u201c\u6307\u5bfc\u539f\u5219\u201d\u3002\u5c06\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u89c6\u4e3a\u98ce\u9669\u7ba1\u7406\u5de5\u5177\uff0c\u800c\u975e\u4ec5\u4ec5\u662f\u5408\u89c4\u4e49\u52a1\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u63d0\u5347\u8d22\u52a1\u7ba1\u7406\u80fd\u529b\uff0c\u5e76\u4e0e\u5408\u4f5c\u4f19\u4f34\u548c\u80a1\u4e1c\u5efa\u7acb\u7262\u56fa\u7684\u4fe1\u4efb\u3002\u672a\u6765\uff0c\u80fd\u591f\u719f\u7ec3\u638c\u63e1\u5e76\u6709\u6548\u9075\u5b88\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7684\u4f01\u4e1a\uff0c\u5c06\u5728\u5438\u5f15\u6295\u8d44\u548c\u62d3\u5c55\u4e1a\u52a1\u89c4\u6a21\u65b9\u9762\u62e5\u6709\u663e\u8457\u7684\u7ade\u4e89\u4f18\u52bf\u3002<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" 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>H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ed9 khung k\u1ef9 thu\u1eadt d\u00e0nh ri\u00eang cho ki\u1ec3m to\u00e1n vi\u00ean m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p ng\u00e0y c\u00e0ng kh\u1eaft khe, vi\u1ec7c hi\u1ec3u r\u00f5 chu\u1ea9n [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-2404","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\/2404","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=2404"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2404\/revisions"}],"predecessor-version":[{"id":4151,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2404\/revisions\/4151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4149"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}