{"id":2424,"date":"2025-09-05T00:27:03","date_gmt":"2025-09-05T07:27:03","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2424"},"modified":"2025-12-23T01:23:20","modified_gmt":"2025-12-23T08:23:20","slug":"dao-tao-cong-nghe","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/dao-tao-cong-nghe\/","title":{"rendered":"\u5ba1\u8ba1\u6280\u672f\u57f9\u8bad\u548c\u63d0\u5347\u5ba1\u8ba1\u4eba\u5458\u80fd\u529b\u7684\u8def\u7ebf\u56fe\u3002"},"content":{"rendered":"<p data-start=\"431\" data-end=\"931\">\u5728\u6570\u5b57\u5316\u8f6c\u578b\u548c\u4eba\u5de5\u667a\u80fd\u5feb\u901f\u53d1\u5c55\u7684\u80cc\u666f\u4e0b\uff0c\u5ba1\u8ba1\u884c\u4e1a\u6b63\u5728\u7ecf\u5386\u65b9\u6cd5\u3001\u5de5\u5177\u548c\u4eba\u5458\u80fd\u529b\u7684\u5168\u9762\u91cd\u6784\u3002\u5ba1\u8ba1\u6280\u672f\u57f9\u8bad\u4e0d\u518d\u662f\u53ef\u6709\u53ef\u65e0\u7684\u8865\u5145\uff0c\u800c\u662f\u5ba1\u8ba1\u5e08\u4fdd\u6301\u4e13\u4e1a\u4ef7\u503c\u7684\u5fc5\u5907\u6761\u4ef6\u3002\u672c\u6587\u5206\u6790\u4e862025\u5e74\u6570\u5b57\u5316\u5ba1\u8ba1\u7684\u53d1\u5c55\u8d8b\u52bf\uff0c\u91cd\u70b9\u5173\u6ce8\u57f9\u8bad\u7684\u6838\u5fc3\u6280\u672f\uff0c\u5e76\u4e3a\u4eba\u5de5\u667a\u80fd\u65f6\u4ee3\u5404\u7ea7\u5ba1\u8ba1\u5e08\u5236\u5b9a\u4e86\u76f8\u5e94\u7684\u80fd\u529b\u63d0\u5347\u8def\u7ebf\u56fe\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\/dao-tao-cong-nghe\/#Tam_quan_trong_cua_dao_tao_cong_nghe_trong_nganh_kiem_toan_hien_nay\" >\u5982\u4eca\uff0c\u6280\u672f\u57f9\u8bad\u5728\u5ba1\u8ba1\u884c\u4e1a\u4e2d\u7684\u91cd\u8981\u6027\u65e5\u76ca\u51f8\u663e\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\/dao-tao-cong-nghe\/#Thuc_trang_khoang_cach_nang_luc_so_tai_cac_doanh_nghiep_kiem_toan_Viet_Nam\" >\u8d8a\u5357\u5ba1\u8ba1\u516c\u53f8\u6570\u5b57\u5316\u80fd\u529b\u5dee\u8ddd\u7684\u73b0\u72b6\u3002<\/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\/dao-tao-cong-nghe\/#Cac_cong_cu_cong_nghe_then_chot_can_duoc_uu_tien_dao_tao\" >\u5e94\u4f18\u5148\u8003\u8651\u5173\u952e\u6280\u672f\u5de5\u5177\u7684\u57f9\u8bad\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\/dao-tao-cong-nghe\/#Ung_dung_tri_tue_nhan_tao_trong_quy_trinh_kiem_toan_hien_dai_nam_2025\" >\u52302025\u5e74\uff0c\u4eba\u5de5\u667a\u80fd\u5c06\u5728\u73b0\u4ee3\u5ba1\u8ba1\u6d41\u7a0b\u4e2d\u5f97\u5230\u5e94\u7528<\/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\/dao-tao-cong-nghe\/#Lo_trinh_dao_tao_cong_nghe_hieu_qua_phan_theo_cap_bac_nhan_su\" >\u6309\u5458\u5de5\u7ea7\u522b\u5206\u7c7b\u7684\u6709\u6548\u6280\u672f\u57f9\u8bad\u8def\u7ebf\u56fe\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\/dao-tao-cong-nghe\/#Tieu_chuan_dao_duc_va_trach_nhiem_nghe_nghiep_trong_ky_nguyen_kiem_toan_so\" >\u6570\u5b57\u5ba1\u8ba1\u65f6\u4ee3\u7684\u9053\u5fb7\u6807\u51c6\u548c\u804c\u4e1a\u8d23\u4efb\u3002<\/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\/dao-tao-cong-nghe\/#Du_bao_xu_huong_dao_tao_cong_nghe_kiem_toan_trong_nhung_nam_toi\" >\u9884\u6d4b\u672a\u6765\u51e0\u5e74\u5ba1\u8ba1\u6280\u672f\u57f9\u8bad\u7684\u53d1\u5c55\u8d8b\u52bf\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\/dao-tao-cong-nghe\/#Ket_luan_ve_tuong_lai_cua_nghe_kiem_toan_va_dao_tao_cong_nghe\" >\u5173\u4e8e\u5ba1\u8ba1\u548c\u6280\u672f\u57f9\u8bad\u672a\u6765\u53d1\u5c55\u7684\u7ed3\u8bba\u3002<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_dao_tao_cong_nghe_trong_nganh_kiem_toan_hien_nay\"><\/span>\u5982\u4eca\uff0c\u6280\u672f\u57f9\u8bad\u5728\u5ba1\u8ba1\u884c\u4e1a\u4e2d\u7684\u91cd\u8981\u6027\u65e5\u76ca\u51f8\u663e\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4196\" aria-describedby=\"caption-attachment-4196\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4196\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-dao-tao-cong-nghe-trong-nganh-kiem-toan-hien-nay.jpg\" alt=\"Ta\u0302\u0300m quan tro\u0323ng cu\u0309a \u0111a\u0300o ta\u0323o co\u0302ng nghe\u0323\u0302 trong nga\u0300nh kie\u0302\u0309m toa\u0301n hie\u0323\u0302n nay\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-dao-tao-cong-nghe-trong-nganh-kiem-toan-hien-nay.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-dao-tao-cong-nghe-trong-nganh-kiem-toan-hien-nay-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-dao-tao-cong-nghe-trong-nganh-kiem-toan-hien-nay-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-dao-tao-cong-nghe-trong-nganh-kiem-toan-hien-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4196\" class=\"wp-caption-text\">\u5982\u4eca\uff0c\u6280\u672f\u57f9\u8bad\u5728\u5ba1\u8ba1\u884c\u4e1a\u4e2d\u7684\u91cd\u8981\u6027\u65e5\u76ca\u51f8\u663e\u3002<\/figcaption><\/figure>\n<p>\u5ba1\u8ba1\u884c\u4e1a\u6b63\u5904\u4e8e\u5386\u53f2\u6027\u7684\u8f6c\u6298\u70b9\uff0c\u4f20\u7edf\u7684\u5ba1\u8ba1\u5de5\u4f5c\u65b9\u5f0f\u5728\u901f\u5ea6\u548c\u5904\u7406\u5927\u89c4\u6a21\u6570\u636e\u65b9\u9762\u9010\u6e10\u663e\u9732\u51fa\u5176\u5c40\u9650\u6027\u3002\u4ece\u4f20\u7edf\u5ba1\u8ba1\u5411\u6570\u5b57\u5316\u5ba1\u8ba1\u7684\u8f6c\u53d8\u5df2\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u662f\u4e13\u4e1a\u673a\u6784\u751f\u5b58\u7684\u5fc5\u7136\u8981\u6c42\u3002<\/p>\n<p>\u6280\u672f\u5728\u63d0\u5347\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u548c\u53ef\u9760\u6027\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u5ba1\u8ba1\u4eba\u5458\u73b0\u5728\u65e0\u9700\u4ec5\u4ec5\u4f9d\u8d56\u6709\u5f62\u8bc1\u636e\u548c\u4eba\u5de5\u6838\u67e5\uff0c\u800c\u662f\u53ef\u4ee5\u76f4\u63a5\u4ece\u590d\u6742\u7684\u4f01\u4e1a\u8d44\u6e90\u8ba1\u5212\uff08ERP\uff09\u7cfb\u7edf\u4e2d\u8ffd\u6eaf\u6570\u636e\u3002<\/p>\n<p>\u6b63\u56e0\u5982\u6b64\uff0c\u6280\u672f\u57f9\u8bad\u5df2\u6210\u4e3a\u73b0\u4ee3\u5ba1\u8ba1\u5e08\u804c\u4e1a\u751f\u6daf\u4e2d\u81f3\u5173\u91cd\u8981\u7684\u7ec4\u6210\u90e8\u5206\u3002\u90a3\u4e9b\u65e0\u6cd5\u9002\u5e94\u53d8\u5316\u7684\u4eba\uff0c\u5c06\u9762\u4e34\u88ab\u80fd\u591f\u6301\u7eed\u3001\u9ad8\u7cbe\u5ea6\u5de5\u4f5c\u7684\u81ea\u52a8\u5316\u7cfb\u7edf\u53d6\u4ee3\u7684\u98ce\u9669\u3002\u5728\u8d8a\u5357\uff0c\u968f\u7740\u56fd\u9645\u6807\u51c6\u5bf9\u6df1\u5ea6\u6570\u636e\u96c6\u6210\u7684\u8981\u6c42\u65e5\u76ca\u63d0\u9ad8\uff0c\u6570\u5b57\u6280\u80fd\u5dee\u8ddd\u5e26\u6765\u7684\u6311\u6218\u4e5f\u6108\u53d1\u51f8\u663e\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thuc_trang_khoang_cach_nang_luc_so_tai_cac_doanh_nghiep_kiem_toan_Viet_Nam\"><\/span>\u8d8a\u5357\u5ba1\u8ba1\u516c\u53f8\u6570\u5b57\u5316\u80fd\u529b\u5dee\u8ddd\u7684\u73b0\u72b6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8d8a\u5357\u5ba1\u8ba1\u884c\u4e1a\u7684\u4eba\u529b\u8d44\u6e90\u73b0\u72b6\u63ed\u793a\u51fa\u6280\u672f\u80fd\u529b\u65b9\u9762\u7684\u663e\u8457\u5dee\u5f02\u3002\u8fd9\u79cd\u60c5\u51b5\u7ed9\u4e0d\u540c\u90e8\u95e8\u95f4\u670d\u52a1\u8d28\u91cf\u7684\u540c\u6b65\u5e26\u6765\u4e86\u4e00\u5b9a\u7684\u969c\u788d\uff0c\u5c24\u5176\u662f\u5728\u7ee9\u6548\u5c1a\u672a\u8fbe\u5230\u6700\u4f73\u72b6\u6001\u65f6\uff0c\u670d\u52a1\u8d39\u7528\u538b\u529b\u4f1a\u66f4\u52a0\u660e\u663e\u3002<\/p>\n<p>\u4e0b\u8868\u6bd4\u8f83\u4e86\u8d8a\u5357\u5e38\u89c1\u5ba1\u8ba1\u516c\u53f8\u7684\u6280\u672f\u51c6\u5907\u6c34\u5e73\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;\">\u8bc4\u4ef7\u6307\u6807<\/th>\n<th style=\"text-align: center;\">\u56db\u5927\u4e8b\u52a1\u6240\u548c\u56fd\u9645\u516c\u53f8<\/th>\n<th style=\"text-align: center;\">\u56fd\u5185\u4e2d\u5c0f\u578b\u5ba1\u8ba1\u516c\u53f8<\/th>\n<\/tr>\n<tr>\n<td>\u6280\u672f\u57fa\u7840\u8bbe\u65bd<\/td>\n<td>\u73b0\u4ee3\u5316\u3001\u5168\u7403\u5316<\/td>\n<td>\u5e02\u573a\u4f9d\u7136\u5206\u6563\uff0c\u6295\u8d44\u6709\u9650\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u57f9\u8bad\u9884\u7b97<\/td>\n<td>\u6bcf\u5e74\u5360\u5f88\u5927\u6bd4\u4f8b\u3002<\/td>\n<td>\u7eaf\u7cb9\u7684\u804c\u4e1a\u57f9\u8bad\u901a\u5e38\u662f\u4f18\u5148\u8003\u8651\u7684\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6570\u636e\u5206\u6790\u80fd\u529b<\/td>\n<td>\u4eba\u5de5\u667a\u80fd\u548c\u5927\u6570\u636e\u6280\u672f\u5df2\u88ab\u5e94\u7528\u3002<\/td>\n<td>\u5b83\u4e3b\u8981\u5c40\u9650\u4e8eExcel\u548c\u4f1a\u8ba1\u8f6f\u4ef6\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6570\u5b57\u5316\u8fc7\u7a0b<\/td>\n<td>\u5df2\u8fbe\u5230 80% \u5de5\u827a\u4ee5\u4e0a\u6c34\u5e73<\/td>\n<td>\u4ecd\u7136\u4e25\u91cd\u4f9d\u8d56\u7eb8\u8d28\u6587\u4ef6\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8\uff1a\u4ee5\u4e0a\u6570\u636e\u57fa\u4e8e\u8d8a\u5357\u4e13\u4e1a\u670d\u52a1\u884c\u4e1a\u5728 2023-2024 \u5e74\u671f\u95f4\u7531\u77e5\u540d\u4e13\u4e1a\u673a\u6784\u5f00\u5c55\u7684\u6570\u5b57\u5316\u8f6c\u578b\u8d8b\u52bf\u8c03\u67e5\u3002<\/p>\n<p>\u54a8\u8be2\u548c\u5ba1\u8ba1\u7ecf\u9a8c\u8868\u660e\uff0c\u8fd9\u79cd\u5dee\u5f02\u4f1a\u5bfc\u81f4\u76f4\u63a5\u540e\u679c\uff0c\u4f8b\u5982\u7531\u4e8e\u4f9d\u8d56Excel\u4e2d\u7684\u624b\u52a8\u6838\u5bf9\u800c\u9020\u6210\u6587\u6863\u5b8c\u6210\u5ef6\u8bef\u3002\u5e74\u8f7b\u7684\u5ba1\u8ba1\u4eba\u5458\uff08Z\u4e16\u4ee3\uff09\u867d\u7136\u7cbe\u901a\u6280\u672f\u4f46\u7f3a\u4e4f\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u800c\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7ba1\u7406\u4eba\u5458\u5728\u91c7\u7528\u73b0\u4ee3\u6d41\u7a0b\u65f6\u6709\u65f6\u4f1a\u9762\u4e34\u5fc3\u7406\u969c\u788d\uff0c\u4ece\u800c\u5728\u5ba1\u6279\u7535\u5b50\u6587\u6863\u65f6\u9020\u6210\u201c\u74f6\u9888\u201d\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cong_cu_cong_nghe_then_chot_can_duoc_uu_tien_dao_tao\"><\/span>\u5e94\u4f18\u5148\u8003\u8651\u5173\u952e\u6280\u672f\u5de5\u5177\u7684\u57f9\u8bad\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u5f25\u5408\u6280\u80fd\u5dee\u8ddd\uff0c\u57f9\u8bad\u9879\u76ee\u9700\u8981\u91cd\u70b9\u5173\u6ce8\u90a3\u4e9b\u6709\u53ef\u80fd\u4ece\u6839\u672c\u4e0a\u6539\u53d8\u5de5\u4f5c\u7ee9\u6548\u7684\u6838\u5fc3\u6280\u672f\u9886\u57df\u3002\u8fd9\u4e9b\u6280\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4eba\u5de5\u667a\u80fd (AI) \u548c\u673a\u5668\u5b66\u4e60 (ML)\uff1a\u901a\u8fc7\u5206\u6790\u5386\u53f2\u6570\u636e\u6a21\u5f0f\uff0c\u5e2e\u52a9\u68c0\u6d4b\u5f02\u5e38\u4ea4\u6613\u548c\u6b3a\u8bc8\u884c\u4e3a\u3002<\/li>\n<li>\u5927\u6570\u636e\u5206\u6790\uff1a\u5141\u8bb8\u5ba1\u8ba1\u4eba\u5458\u68c0\u67e5\u4e00\u822c\u65e5\u8bb0\u8d26\u5206\u5f55\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u90a3\u6837\u7b80\u5355\u5730\u9009\u62e9\u968f\u673a\u6837\u672c\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u63d0\u9ad8\u5ba1\u8ba1\u610f\u89c1\u7684\u53ef\u9760\u6027\u3002<\/li>\n<li>\u533a\u5757\u94fe\u6280\u672f\uff1a\u5e94\u7528\u5305\u62ec\u9a8c\u8bc1\u5404\u65b9\u4ea4\u6613\u6216\u7ba1\u7406\u4f9b\u5e94\u94fe\uff0c\u521b\u5efa\u4e0d\u53ef\u7be1\u6539\u7684\u5ba1\u8ba1\u8bc1\u636e\u3002<\/li>\n<li>\u5229\u7528 RPA \u673a\u5668\u4eba\u5b9e\u73b0\u6d41\u7a0b\u81ea\u52a8\u5316\uff1a\u53d6\u4ee3\u4eba\u7c7b\u8fdb\u884c\u6570\u636e\u5f55\u5165\u3001\u671f\u521d\u4f59\u989d\u6838\u5bf9\u6216\u5176\u4ed6\u91cd\u590d\u6027\u3001\u4f8b\u884c\u6027\u4efb\u52a1\u3002<\/li>\n<li>\u4e13\u4e1a\u5ba1\u8ba1\u652f\u6301\u8f6f\u4ef6\u548c ERP\uff1a\u7cbe\u901a SAP\u3001Oracle \u6216\u5185\u90e8\u5ba1\u8ba1\u8f6f\u4ef6\u7b49\u7cfb\u7edf\uff0c\u4ee5\u4e86\u89e3\u5ba2\u6237\u4f01\u4e1a\u5185\u90e8\u7684\u73b0\u91d1\u6d41\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_tri_tue_nhan_tao_trong_quy_trinh_kiem_toan_hien_dai_nam_2025\"><\/span>\u52302025\u5e74\uff0c\u4eba\u5de5\u667a\u80fd\u5c06\u5728\u73b0\u4ee3\u5ba1\u8ba1\u6d41\u7a0b\u4e2d\u5f97\u5230\u5e94\u7528<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4197\" aria-describedby=\"caption-attachment-4197\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4197\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Ung-dung-tri-tue-nhan-tao-trong-quy-trinh-kiem-toan-hien-dai.jpg\" alt=\"U\u031b\u0301ng du\u0323ng tri\u0301 tue\u0323\u0302 nha\u0302n ta\u0323o trong quy tri\u0300nh kie\u0302\u0309m toa\u0301n hie\u0323\u0302n \u0111a\u0323i\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Ung-dung-tri-tue-nhan-tao-trong-quy-trinh-kiem-toan-hien-dai.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Ung-dung-tri-tue-nhan-tao-trong-quy-trinh-kiem-toan-hien-dai-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Ung-dung-tri-tue-nhan-tao-trong-quy-trinh-kiem-toan-hien-dai-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Ung-dung-tri-tue-nhan-tao-trong-quy-trinh-kiem-toan-hien-dai-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4197\" class=\"wp-caption-text\">\u5728\u73b0\u4ee3\u5ba1\u8ba1\u6d41\u7a0b\u4e2d\u5e94\u7528\u4eba\u5de5\u667a\u80fd\u3002<\/figcaption><\/figure>\n<p>2025\u5e74\u6807\u5fd7\u7740\u5927\u578b\u8bed\u8a00\u6a21\u578b\uff08LLM\uff09\u5728\u91d1\u878d\u9886\u57df\u7684\u7206\u53d1\u5f0f\u589e\u957f\u3002\u4eba\u5de5\u667a\u80fd\u4e0d\u518d\u662f\u9065\u8fdc\u7684\u6982\u5ff5\uff0c\u800c\u662f\u6210\u4e3a\u5ba1\u8ba1\u6d41\u7a0b\u5404\u4e2a\u9636\u6bb5\u7684\u5f3a\u5927\u8f85\u52a9\u5de5\u5177\u3002<\/p>\n<p>\u4eba\u5de5\u667a\u80fd\u7684\u5e94\u7528\u4e3a\u4e1a\u52a1\u6d41\u7a0b\u5e26\u6765\u4e86\u7a81\u7834\u6027\u7684\u597d\u5904\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li>\u62a5\u544a\u64b0\u5199\u652f\u6301\uff1aLLM \u6a21\u578b\u80fd\u591f\u7efc\u5408\u6570\u5343\u9875\u8bb0\u5f55\u4e2d\u7684\u4fe1\u606f\uff0c\u4ee5\u4e13\u4e1a\u8bed\u8a00\u751f\u6210\u521d\u6b65\u5ba1\u8ba1\u62a5\u544a\u8349\u7a3f\u3002<\/li>\n<li>\u591a\u6e90\u6570\u636e\u5339\u914d\uff1a\u4eba\u5de5\u667a\u80fd\u81ea\u52a8\u626b\u63cf\u5e76\u5339\u914d\u7535\u5b50\u53d1\u7968\u3001\u7eb3\u7a0e\u7533\u62a5\u8868\u548c\u5ba2\u6237\u8d26\u7c3f\u4e2d\u7684\u4fe1\u606f\uff0c\u77ac\u95f4\u53d1\u73b0\u5dee\u5f02\u3002<\/li>\n<li>\u98ce\u9669\u9884\u6d4b\uff1a\u5229\u7528\u5148\u8fdb\u7684\u7b97\u6cd5\u5206\u6790\u8d22\u52a1\u6a21\u578b\uff0c\u4ece\u800c\u5bf9\u4f01\u4e1a\u7ee7\u7eed\u8fd0\u8425\u7684\u80fd\u529b\u53d1\u51fa\u65e9\u671f\u9884\u8b66\u3002<\/li>\n<li>\u4e13\u4e1a\u865a\u62df\u52a9\u624b\uff1a\u5e2e\u52a9\u5ba1\u8ba1\u4eba\u5458\u5feb\u901f\u67e5\u627e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u6216\u8d8a\u5357\u6cd5\u5f8b\u7684\u590d\u6742\u901a\u544a\u548c\u6cd5\u4ee4\u3002<\/li>\n<\/ul>\n<p>\u7136\u800c\uff0c\u4ece\u4e13\u5bb6\u89d2\u5ea6\u6765\u770b\uff0c\u6211\u4eec\u5f3a\u8c03\u4eba\u5de5\u667a\u80fd\u751f\u6210\u7684\u6240\u6709\u7ed3\u679c\u4ec5\u4f9b\u53c2\u8003\u3002\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u662f\u6700\u7ec8\u8bc4\u4f30\u8005\uff0c\u5e76\u5bf9\u5ba1\u8ba1\u62a5\u544a\u627f\u62c5\u6700\u9ad8\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_dao_tao_cong_nghe_hieu_qua_phan_theo_cap_bac_nhan_su\"><\/span>\u6309\u5458\u5de5\u7ea7\u522b\u5206\u7c7b\u7684\u6709\u6548\u6280\u672f\u57f9\u8bad\u8def\u7ebf\u56fe\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6210\u529f\u7684\u6280\u672f\u57f9\u8bad\u9879\u76ee\u4e0d\u80fd\u5c06\u5355\u4e00\u7684\u77e5\u8bc6\u6846\u67b6\u5e94\u7528\u4e8e\u6240\u6709\u4eba\u3002\u5b66\u4e60\u8def\u5f84\u9700\u8981\u6839\u636e\u5b9e\u9645\u89d2\u8272\u8fdb\u884c\u4e2a\u6027\u5316\u5b9a\u5236\uff1a<\/p>\n<ul>\n<li>\u5bf9\u4e8e\u521d\u7ea7\u5ba1\u8ba1\u5458\uff1a\u91cd\u70b9\u57f9\u517b\u6267\u884c\u6280\u80fd\u3001\u719f\u7ec3\u638c\u63e1\u57fa\u672c\u6570\u636e\u5206\u6790\u8f6f\u4ef6\u3001RPA \u548c\u63d0\u793a\u5de5\u7a0b\u6280\u672f\uff0c\u4ee5\u4fbf\u6709\u6548\u5730\u4e0e\u4eba\u5de5\u667a\u80fd\u6c9f\u901a\u3002<\/li>\n<li>\u5bf9\u4e8e\u7ecf\u7406\u548c\u56e2\u961f\u9886\u5bfc\uff1a\u63a5\u53d7\u76d1\u7763\u6280\u80fd\u57f9\u8bad\uff0c\u4e86\u89e3\u5982\u4f55\u8bc4\u4f30\u7b97\u6cd5\u7684\u6709\u6548\u6027\uff0c\u4ee5\u53ca\u5728\u6536\u96c6\u7535\u5b50\u8bc1\u636e\u7684\u8fc7\u7a0b\u4e2d\u7ba1\u7406\u98ce\u9669\u3002<\/li>\n<li>\u5bf9\u4e8e\u516c\u53f8\u9886\u5bfc\u8005\u800c\u8a00\uff1a\u5e94\u4e13\u6ce8\u4e8e\u6218\u7565\u601d\u8003\uff0c\u601d\u8003\u5982\u4f55\u4f18\u5316\u6295\u8d44\u6280\u672f\u57fa\u7840\u8bbe\u65bd\uff0c\u4ee5\u53ca\u5982\u4f55\u5728\u4f01\u4e1a\u5185\u90e8\u5efa\u7acb\u6570\u5b57\u5316\u6587\u5316\u3002<\/li>\n<\/ul>\n<p>\u57f9\u8bad\u5f62\u5f0f\u5e94\u7075\u6d3b\u7ed3\u5408\u5728\u7ebf\u8bfe\u7a0b\uff08\u4fbf\u4e8e\u7075\u6d3b\u5b89\u6392\u65f6\u95f4\uff09\u548c\u4f7f\u7528\u6a21\u62df\u6570\u636e\u7684\u5b9e\u8df5\u7814\u8ba8\u4f1a\uff0c\u4ee5\u78e8\u7ec3\u5904\u7406\u73b0\u5b9e\u4e16\u754c\u60c5\u51b5\u7684\u6280\u80fd\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chuan_dao_duc_va_trach_nhiem_nghe_nghiep_trong_ky_nguyen_kiem_toan_so\"><\/span>\u6570\u5b57\u5ba1\u8ba1\u65f6\u4ee3\u7684\u9053\u5fb7\u6807\u51c6\u548c\u804c\u4e1a\u8d23\u4efb\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u65e0\u8bba\u79d1\u6280\u5982\u4f55\u53d1\u5c55\uff0c\u5ba1\u8ba1\u884c\u4e1a\u7684\u6838\u5fc3\u4ef7\u503c\u89c2\u59cb\u7ec8\u662f\u4fe1\u4efb\u548c\u804c\u4e1a\u9053\u5fb7\u3002\u5ba1\u8ba1\u4eba\u5458\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\u90fd\u5fc5\u987b\u59cb\u7ec8\u4fdd\u6301\u72ec\u7acb\u6027\u548c\u5ba2\u89c2\u6027\u3002<\/p>\n<p>\u6211\u4eec\u9700\u8981\u5236\u5b9a\u4e25\u683c\u7684\u5de5\u4f5c\u539f\u5219\uff1a<\/p>\n<ul>\n<li>\u6570\u636e\u5b89\u5168\uff1a\u786e\u4fdd\u6240\u6709\u5ba2\u6237\u4fe1\u606f\u5747\u7ecf\u8fc7\u52a0\u5bc6\uff0c\u5e76\u5728\u5b89\u5168\u7684\u73af\u5883\u4e2d\u8fdb\u884c\u5904\u7406\uff0c\u7b26\u5408\u8d8a\u5357\u7f51\u7edc\u5b89\u5168\u6cd5\u3002<\/li>\n<li>\u6279\u5224\u6027\u601d\u7ef4\uff1a\u6c38\u8fdc\u4e0d\u8981\u5b8c\u5168\u4f9d\u8d56\u673a\u5668\u7684\u7ed3\u679c\uff1b\u59cb\u7ec8\u8d28\u7591\u8f93\u5165\u548c\u8f93\u51fa\u6570\u636e\u7684\u6709\u6548\u6027\u3002<\/li>\n<li>\u4eba\u673a\u878d\u5408\uff1a\u5c06\u6280\u672f\u89c6\u4e3a\u89e3\u653e\u4f53\u529b\u52b3\u52a8\u7684\u5de5\u5177\uff0c\u4ece\u800c\u817e\u51fa\u66f4\u591a\u65f6\u95f4\u6765\u8bc4\u4f30\u590d\u6742\u7684\u4f1a\u8ba1\u4f30\u7b97\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Du_bao_xu_huong_dao_tao_cong_nghe_kiem_toan_trong_nhung_nam_toi\"><\/span>\u9884\u6d4b\u672a\u6765\u51e0\u5e74\u5ba1\u8ba1\u6280\u672f\u57f9\u8bad\u7684\u53d1\u5c55\u8d8b\u52bf\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5ba1\u8ba1\u884c\u4e1a\u7684\u672a\u6765\u5c06\u53d1\u751f\u5de8\u5927\u8f6c\u53d8\uff0c\u671d\u7740\u6301\u7eed\u5ba1\u8ba1\u6a21\u5f0f\u53d1\u5c55\u3002\u4e16\u754c\u7ecf\u6d4e\u8bba\u575b\uff08WEF\uff09\u9884\u6d4b\uff0c\u4eba\u5de5\u667a\u80fd\u4ee3\u7406\uff08AI\u4ee3\u7406\uff09\u5f88\u5feb\u5c31\u80fd\u81ea\u4e3b\u8fd0\u884c\u57fa\u672c\u7684\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\u3002<\/p>\n<p>\u8fd9\u5c31\u8981\u6c42\u4e13\u4e1a\u7ec4\u7ec7\u548c\u4e13\u4e1a\u57f9\u8bad\u4e2d\u5fc3\uff08\u4f8b\u5982\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u4e0d\u65ad\u66f4\u65b0\u5176\u6570\u5b57\u5316\u80fd\u529b\u6846\u67b6\u3002\u56fd\u9645\u5408\u4f5c\u4ee5\u8ba4\u53ef\u4e13\u4e1a\u6280\u672f\u8ba4\u8bc1\uff0c\u5c06\u6210\u4e3a\u5728\u5168\u7403\u52b3\u52a8\u529b\u5e02\u573a\u786e\u7acb\u5ba1\u8ba1\u5e08\u4fe1\u8a89\u7684\u65b0\u6807\u51c6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_tuong_lai_cua_nghe_kiem_toan_va_dao_tao_cong_nghe\"><\/span>\u5173\u4e8e\u5ba1\u8ba1\u548c\u6280\u672f\u57f9\u8bad\u672a\u6765\u53d1\u5c55\u7684\u7ed3\u8bba\u3002<span 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b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, ng\u00e0nh ki\u1ec3m to\u00e1n \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n t\u00e1i c\u1ea5u tr\u00fac to\u00e0n di\u1ec7n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p, c\u00f4ng c\u1ee5 v\u00e0 n\u0103ng l\u1ef1c con ng\u01b0\u1eddi. \u0110\u00e0o t\u1ea1o c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn b\u1ed5 tr\u1ee3 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh 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