{"id":2426,"date":"2025-09-05T00:30:29","date_gmt":"2025-09-05T07:30:29","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2426"},"modified":"2025-12-22T02:55:44","modified_gmt":"2025-12-22T09:55:44","slug":"chuan-muc-kiem-toan-quoc-te","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/chuan-muc-kiem-toan-quoc-te\/","title":{"rendered":"\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u53ca\u4e3b\u8981\u66f4\u65b0"},"content":{"rendered":"<p>\u5728\u5168\u7403\u7ecf\u6d4e\u9762\u4e34\u8bf8\u591a\u4e0d\u786e\u5b9a\u56e0\u7d20\u548c\u6280\u672f\u98de\u901f\u53d1\u5c55\u7684\u80cc\u666f\u4e0b\uff0c\u8d22\u52a1\u900f\u660e\u5ea6\u5bf9\u6240\u6709\u4f01\u4e1a\u800c\u8a00\u90fd\u81f3\u5173\u91cd\u8981\u3002\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u4f53\u7cfb\u4e0d\u4ec5\u662f\u4e00\u5957\u4e13\u4e1a\u89c4\u5219\uff0c\u4e5f\u662f\u8861\u91cf\u6295\u8d44\u8005\u4fe1\u5fc3\u7684\u6307\u6807\u3002\u672c\u6587\u5c06\u6df1\u5165\u5206\u6790ISA\u4f53\u7cfb\uff0c\u4ecb\u7ecd2025\u5e74\u7684\u4e3b\u8981\u66f4\u65b0\u5185\u5bb9\u4ee5\u53ca\u8d8a\u5357\u7684\u6574\u5408\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\" 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>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7684\u5f62\u6210\u548c\u53d1\u5c55\u8fc7\u7a0b\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\/chuan-muc-kiem-toan-quoc-te\/#Nhung_cap_nhat_noi_bat_cua_chuan_muc_kiem_toan_quoc_te_nam_2025\" >2025 \u5e74\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u4e3b\u8981\u66f4\u65b0\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\/chuan-muc-kiem-toan-quoc-te\/#He_thong_chuan_muc_kiem_toan_Viet_Nam_VSA_va_moi_lien_he_voi_quoc_te\" >\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\uff08VSA\uff09\u53ca\u5176\u4e0e\u56fd\u9645\u51c6\u5219\u7684\u5173\u7cfb\u3002<\/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\/chuan-muc-kiem-toan-quoc-te\/#Vi_sao_hien_nay_khong_con_chuan_muc_kiem_toan_so_400\" >\u4e3a\u4ec0\u4e48\u5ba1\u8ba1\u51c6\u5219 400 \u4e0d\u518d\u4f7f\u7528\uff1f<\/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\/chuan-muc-kiem-toan-quoc-te\/#Danh_muc_cac_nhom_chuan_muc_kiem_toan_quoc_te_pho_bien\" >\u5e38\u89c1\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7ec4\u5217\u8868<\/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\/chuan-muc-kiem-toan-quoc-te\/#Loi_ich_khi_doanh_nghiep_tuan_thu_chuan_muc_kiem_toan_quoc_te\" >\u4f01\u4e1a\u9075\u5b88\u56fd\u9645\u5ba1\u8ba1\u6807\u51c6\u7684\u76ca\u5904\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\/chuan-muc-kiem-toan-quoc-te\/#Huong_dan_truy_cap_va_tra_cuu_tai_lieu_chuan_muc_kiem_toan_quoc_te\" >\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u6587\u4ef6\u8bbf\u95ee\u548c\u68c0\u7d22\u6307\u5357\u3002<\/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\/chuan-muc-kiem-toan-quoc-te\/#Ket_luan_ve_tuong_lai_cua_nganh_kiem_toan_trong_ky_nguyen_so\" >\u5173\u4e8e\u6570\u5b57\u65f6\u4ee3\u5ba1\u8ba1\u884c\u4e1a\u672a\u6765\u7684\u7ed3\u8bba\u3002<\/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\/chuan-muc-kiem-toan-quoc-te\/#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\/chuan-muc-kiem-toan-quoc-te\/#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=\"Tong_quan_ve_chuan_muc_kiem_toan_quoc_te_ISA\"><\/span>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u6982\u8ff0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4122\" aria-describedby=\"caption-attachment-4122\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4122 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-kiem-toan-quoc-te-ISA.jpg\" alt=\"Chua\u0302\u0309n mu\u031b\u0323c kie\u0302\u0309m toa\u0301n quo\u0302\u0301c te\u0302\u0301 ISA\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-kiem-toan-quoc-te-ISA.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-kiem-toan-quoc-te-ISA-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-kiem-toan-quoc-te-ISA-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-kiem-toan-quoc-te-ISA-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4122\" class=\"wp-caption-text\">\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09<\/figcaption><\/figure>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u662f\u6307\u5ba1\u8ba1\u5e08\u5728\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65f6\u5fc5\u987b\u9075\u5faa\u7684\u4e00\u7cfb\u5217\u539f\u5219\u3001\u89c4\u5219\u548c\u4e13\u4e1a\u6307\u5357\u3002\u6bcf\u9879\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u6838\u5fc3\u76ee\u6807\u90fd\u662f\u901a\u8fc7\u63d0\u4f9b\u72ec\u7acb\u5ba1\u8ba1\u5e08\u7684\u5ba2\u89c2\u610f\u89c1\uff0c\u589e\u5f3a\u7528\u6237\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u4fe1\u5fc3\u3002<\/p>\n<p>\u76ee\u524d\uff0c\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u5df2\u6210\u4e3a\u5168\u7403\u91d1\u878d\u9886\u57df\u7684\u901a\u7528\u8bed\u8a00\u3002\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u7edf\u4e00\u5e94\u7528\u786e\u4fdd\u4e86\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u5728\u8bb8\u591a\u56fd\u5bb6\u5f97\u5230\u5e7f\u6cdb\u7406\u89e3\u548c\u8ba4\u53ef\uff0c\u4ece\u800c\u6709\u6548\u4fc3\u8fdb\u4e86\u8de8\u5883\u6295\u8d44\u6d41\u52a8\u3002\u8fd9\u5957\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7531\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IAASB\uff09\u5236\u5b9a\u548c\u7ba1\u7406\u3002\u5c3d\u7ba1\u5404\u56fd\u901a\u5e38\u62e5\u6709\u5404\u81ea\u7684\u6cd5\u5f8b\u4f53\u7cfb\uff0c\u4f46\u5927\u591a\u6570\u56fd\u5bb6\u90fd\u5c06\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f5c\u4e3a\u6838\u5fc3\u57fa\u7840\uff0c\u5236\u5b9a\u6216\u91c7\u7eb3\u7b26\u5408\u672c\u56fd\u56fd\u60c5\u7684\u56fd\u5bb6\u6807\u51c6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Qua_trinh_hinh_thanh_va_phat_trien_cua_he_thong_chuan_muc_kiem_toan_quoc_te\"><\/span>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7684\u5f62\u6210\u548c\u53d1\u5c55\u8fc7\u7a0b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4124\" aria-describedby=\"caption-attachment-4124\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4124 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Qua-trinh-hinh-thanh-va-phat-trien-cua-he-thong-chuan-muc-kiem-toan-quoc-te.jpg\" alt=\"Qua\u0301 tri\u0300nh hi\u0300nh tha\u0300nh va\u0300 pha\u0301t trie\u0302\u0309n cu\u0309a he\u0323\u0302 tho\u0302\u0301ng chua\u0302\u0309n mu\u031b\u0323c kie\u0302\u0309m toa\u0301n quo\u0302\u0301c te\u0302\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Qua-trinh-hinh-thanh-va-phat-trien-cua-he-thong-chuan-muc-kiem-toan-quoc-te.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Qua-trinh-hinh-thanh-va-phat-trien-cua-he-thong-chuan-muc-kiem-toan-quoc-te-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Qua-trinh-hinh-thanh-va-phat-trien-cua-he-thong-chuan-muc-kiem-toan-quoc-te-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Qua-trinh-hinh-thanh-va-phat-trien-cua-he-thong-chuan-muc-kiem-toan-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4124\" class=\"wp-caption-text\">\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7684\u5f62\u6210\u548c\u53d1\u5c55\u8fc7\u7a0b\u3002<\/figcaption><\/figure>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u5386\u53f2\u4e0e\u4fdd\u62a4\u516c\u5171\u5229\u76ca\u548c\u7ef4\u62a4\u5168\u7403\u8d44\u672c\u5e02\u573a\u7a33\u5b9a\u7684\u6301\u7eed\u52aa\u529b\u5bc6\u5207\u76f8\u5173\u3002<\/p>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u5236\u5b9a\u6e90\u4e8e\u5b89\u7136\u548c\u4e16\u901a\u7b49\u6bc1\u706d\u6027\u91d1\u878d\u5371\u673a\u540e\u8feb\u5207\u9700\u8981\u7684\u5c40\u9762\u3002\u8fd9\u4e9b\u4e8b\u4ef6\u66b4\u9732\u4e86\u516c\u53f8\u6cbb\u7406\u548c\u63a7\u5236\u65b9\u9762\u7684\u6f0f\u6d1e\uff0c\u8feb\u4f7f\u4e13\u4e1a\u4eba\u58eb\u5728\u5168\u7403\u8303\u56f4\u5185\u5efa\u7acb\u66f4\u4e25\u683c\u3001\u66f4\u4e00\u81f4\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u3002<\/p>\n<p>\u4e00\u4e2a\u503c\u5f97\u5173\u6ce8\u7684\u91cc\u7a0b\u7891\u662f\u201c\u6e05\u6670\u5316\u9879\u76ee\u201d\u3002\u8fd9\u662f\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IAASB\uff09\u5f00\u5c55\u7684\u4e00\u9879\u5168\u9762\u91cd\u7ec4\u5de5\u4f5c\uff0c\u65e8\u5728\u63d0\u9ad8\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u900f\u660e\u5ea6\u3001\u6613\u61c2\u6027\u548c\u9002\u7528\u6027\u3002\u5f97\u76ca\u4e8e\u8be5\u9879\u76ee\uff0c\u73b0\u884c\u7684\u6bcf\u9879\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u90fd\u62e5\u6709\u6e05\u6670\u7684\u7ed3\u6784\uff0c\u5305\u62ec\uff1a\u76ee\u6807\u3001\u8981\u6c42\u548c\u5177\u4f53\u5e94\u7528\u6307\u5357\u3002<\/p>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u8fdb\u5165\u5f53\u524d\u9636\u6bb5\uff0c\u6b63\u7ecf\u5386\u7740\u53c8\u4e00\u6b21\u53d8\u9769\uff0c\u5b83\u4eec\u878d\u5408\u4e86\u6570\u5b57\u6280\u672f\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff08ESG\uff09\u7684\u8981\u7d20\u3002\u5236\u5b9a\u73b0\u4ee3\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u4e13\u5bb6\u4eec\u4e0d\u518d\u4ec5\u4ec5\u5173\u6ce8\u8fc7\u53bb\u7684\u6570\u636e\uff0c\u800c\u662f\u81f4\u529b\u4e8e\u901a\u8fc7\u65b0\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u6846\u67b6\uff0c\u786e\u4fdd\u672a\u6765\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u548c\u793e\u4f1a\u8d23\u4efb\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cap_nhat_noi_bat_cua_chuan_muc_kiem_toan_quoc_te_nam_2025\"><\/span>2025 \u5e74\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u4e3b\u8981\u66f4\u65b0\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\u5e74\u662f\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IAASB\uff09\u7684\u91cd\u5927\u8f6c\u578b\u4e4b\u5e74\uff0c\u5176\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u8fdb\u884c\u4e86\u91cc\u7a0b\u7891\u5f0f\u7684\u4fee\u8ba2\uff0c\u65e8\u5728\u6ee1\u8db3\u5e02\u573a\u65e5\u76ca\u589e\u957f\u7684\u671f\u671b\u3002\u4ee5\u4e0b\u662f\u4e13\u4e1a\u4eba\u58eb\u5e94\u4e86\u89e3\u7684\u51c6\u5219\u6700\u91cd\u8981\u53d8\u66f4\u7684\u6982\u8981\uff1a<\/p>\n<table style=\"width: 100%; border-color: #1a0000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u6807\u51c6\u540d\u79f0<\/th>\n<th style=\"text-align: center;\">\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7684\u5173\u952e\u66f4\u65b0\u3002<\/th>\n<th style=\"text-align: center;\">\u9884\u8ba1\u751f\u6548\u65e5\u671f<\/th>\n<\/tr>\n<tr>\n<td>ISA 240\uff08\u4fee\u8ba2\u7248\uff09<\/td>\n<td>\u6839\u636e\u56fd\u9645\u5ba1\u8ba1\u6807\u51c6\u52a0\u5f3a\u6b3a\u8bc8\u68c0\u6d4b\u7684\u95ee\u8d23\u5236\u3002<\/td>\n<td>\u4f1a\u8ba1\u671f\u95f4\u4ece 2026 \u5e74 12 \u6708 15 \u65e5\u5f00\u59cb\u3002<\/td>\n<\/tr>\n<tr>\n<td>ISA 570\uff08\u4fee\u8ba2\u7248\uff09<\/td>\n<td>\u6839\u636e\u56fd\u9645\u5ba1\u8ba1\u6807\u51c6\uff0c\u6539\u8fdb\u6301\u7eed\u8fd0\u8425\u98ce\u9669\u8bc4\u4f30\u6d41\u7a0b\u3002<\/td>\n<td>\u9002\u7528\u4e8e2025\u5e74\u81f32026\u5e74\u7684\u7ed3\u7b97\u671f<\/td>\n<\/tr>\n<tr>\n<td>ISSA 5000<\/td>\n<td>\u5173\u4e8e\u786e\u4fdd\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff08ESG\uff09\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219<\/td>\n<td>\u4e8e2024\u5e74\u5e95\u53d1\u5e03\uff0c\u81ea2025\u5e74\u8d77\u751f\u6548<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\uff0c\u5c3d\u7ba1\u90e8\u5206\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7248\u672c\u4f1a\u57282024-2025\u5e74\u671f\u95f4\u53d1\u5e03\u6216\u4fee\u8ba2\uff0c\u4f46\u5b9e\u9645\u751f\u6548\u65e5\u671f\u901a\u5e38\u4f1a\u63a8\u8fdf\u3002\u8fd9\u662f\u4e3a\u4e86\u7ed9\u5ba1\u8ba1\u516c\u53f8\u548c\u4f01\u4e1a\u7559\u51fa\u65f6\u95f4\u51c6\u5907\u6570\u636e\u7cfb\u7edf\u5e76\u57f9\u8bad\u5458\u5de5\uff0c\u4ee5\u6ee1\u8db3\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u65b0\u8981\u6c42\u3002<\/p>\n<p>\u9664\u4e86\u5177\u4f53\u7684\u6cd5\u89c4\u5916\uff0c\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IAASB\uff09\u4e5f\u7279\u522b\u5173\u6ce8\u6280\u672f\u5e94\u7528\u7684\u53d1\u5c55\u8d8b\u52bf\u3002\u76ee\u524d\uff0cIAASB\u5c1a\u672a\u53d1\u5e03\u5355\u72ec\u7684\u4eba\u5de5\u667a\u80fd\uff08AI\uff09\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff0c\u4f46\u5df2\u53d1\u5e03\u4e86\u6269\u5c55\u6307\u5357\u3002\u8fd9\u4e3a\u5ba1\u8ba1\u5e08\u5728\u53ef\u884c\u7684\u60c5\u51b5\u4e0b\uff0c\u5229\u7528\u4eba\u5de5\u667a\u80fd\u548c\u5927\u6570\u636e\u5bf9\u5927\u578b\u6570\u636e\u96c6\u6216\u6574\u4e2a\u6570\u636e\u96c6\u8fdb\u884c\u5206\u6790\u65f6\uff0c\u5e94\u7528\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u63d0\u4f9b\u4e86\u6cd5\u5f8b\u6846\u67b6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_chuan_muc_kiem_toan_Viet_Nam_VSA_va_moi_lien_he_voi_quoc_te\"><\/span>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\uff08VSA\uff09\u53ca\u5176\u4e0e\u56fd\u9645\u51c6\u5219\u7684\u5173\u7cfb\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4123\" aria-describedby=\"caption-attachment-4123\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4123 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-va-moi-lien-he-voi-quoc-te.jpg\" alt=\"He\u0323\u0302 tho\u0302\u0301ng chua\u0302\u0309n mu\u031b\u0323c kie\u0302\u0309m toa\u0301n Vie\u0323\u0302t Nam VSA va\u0300 mo\u0302\u0301i lie\u0302n he\u0323\u0302 vo\u031b\u0301i quo\u0302\u0301c te\u0302\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-va-moi-lien-he-voi-quoc-te.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-va-moi-lien-he-voi-quoc-te-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-va-moi-lien-he-voi-quoc-te-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-kiem-toan-Viet-Nam-VSA-va-moi-lien-he-voi-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4123\" class=\"wp-caption-text\">\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\uff08VSA\uff09\u53ca\u5176\u4e0e\u56fd\u9645\u51c6\u5219\u7684\u5173\u7cfb\u3002<\/figcaption><\/figure>\n<p>\u5728\u8d8a\u5357\uff0c\u73b0\u884c\u7684\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u4f53\u7cfb\u5305\u542b47\u9879\u51c6\u5219\uff0c\u8fd9\u4e9b\u51c6\u5219\u662f\u6839\u636e\u8d22\u653f\u90e8\u7b2c214\/2012\/TT-BTC\u53f7\u901a\u77e5\u53d1\u5e03\u7684\u3002\u8fd9\u4e9b\u51c6\u5219\u57fa\u672c\u4e0a\u662f\u4ece\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7ffb\u8bd1\u800c\u6765\uff0c\u5e76\u6839\u636e\u8d8a\u5357\u56fd\u5185\u7ecf\u6d4e\u7684\u5177\u4f53\u7279\u70b9\u8fdb\u884c\u4e86\u76f4\u63a5\u8c03\u6574\u3002<\/p>\n<p>VSA\u4e0e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u5173\u7cfb\u53ef\u4ee5\u4ece\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\u6765\u770b\uff1a<\/p>\n<ul>\n<li>\u7ed3\u6784\u76f8\u4f3c\u6027\uff1aVSA \u4e25\u683c\u9075\u5faa\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219 (ISA) \u7684\u7ed3\u6784\u548c\u6838\u5fc3\u804c\u4e1a\u9053\u5fb7\u539f\u5219\u3002<\/li>\n<li>\u56fd\u5bb6\u7279\u6b8a\u6027\uff1a\u8d8a\u5357\u7684\u4e00\u4e9b\u672f\u8bed\u548c\u6587\u4ef6\u8981\u6c42\u6839\u636e\u56fd\u9645\u5ba1\u8ba1\u6807\u51c6\u8fdb\u884c\u4e86\u66f4\u8be6\u7ec6\u7684\u89c4\u5b9a\uff0c\u4ee5\u4fbf\u4e8e\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u8fdb\u884c\u68c0\u67e5\u3002<\/li>\n<li>2025-2030\u5e74\u4e00\u4f53\u5316\u8def\u7ebf\u56fe\uff1a\u8d22\u653f\u90e8\u5df2\u8bbe\u5b9a\u76ee\u6807\uff0c\u5bf9\u8d8a\u5357\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u7cfb\u7edf\uff08VSA\uff09\u8fdb\u884c\u66f4\u65b0\uff0c\u4f7f\u5176\u5185\u5bb9\u548c\u7ed3\u6784\u4e0e\u6700\u65b0\u7248\u672c\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7d27\u5bc6\u63a5\u8f68\u3002\u8fd9\u5c06\u6709\u52a9\u4e8e\u8d8a\u5357\u4f01\u4e1a\u7684\u8d22\u52a1\u62a5\u8868\u56e0\u5176\u4e0e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u76f8\u4f3c\u6027\u800c\u83b7\u5f97\u56fd\u9645\u91d1\u878d\u673a\u6784\u7684\u66f4\u5e7f\u6cdb\u8ba4\u53ef\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_hien_nay_khong_con_chuan_muc_kiem_toan_so_400\"><\/span>\u4e3a\u4ec0\u4e48\u5ba1\u8ba1\u51c6\u5219 400 \u4e0d\u518d\u4f7f\u7528\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7814\u7a76\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u4eba\u4eec\u7ecf\u5e38\u4f1a\u95ee\u5230\u7684\u4e00\u4e2a\u95ee\u9898\u662f\uff0c\u4e3a\u4ec0\u4e48\u7f3a\u5c11\u7b2c 400 \u53f7\u51c6\u5219\u3002\u5728\u65e7\u7248\u672c\u4e2d\uff0c\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219 ISA 400 \u6db5\u76d6\u4e86\u98ce\u9669\u8bc4\u4f30\u548c\u5185\u90e8\u63a7\u5236\u3002<\/p>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u7684\u8fd9\u4e00\u53d8\u5316\u662f\u51fa\u4e8e\u4ee5\u4e0b\u4e13\u4e1a\u539f\u56e0\uff1a<\/p>\n<ul>\n<li>\u5185\u5bb9\u6574\u5408\u4e0e\u7ec6\u8282\uff1a\u65e7\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219 400 \u7684\u8981\u6c42\u5df2\u88ab\u5206\u89e3\u5e76\u7eb3\u5165\u66f4\u4e13\u4e1a\u7684\u51c6\u5219\u4e2d\u3002<\/li>\n<li>\u5df2\u88ab VSA 315 \u548c VSA 330 \u53d6\u4ee3\uff1a\u76ee\u524d\uff0c\u6839\u636e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u8fdb\u884c\u7684\u98ce\u9669\u8bc4\u4f30\u8fc7\u7a0b\u662f\u57fa\u4e8e VSA 315 \u548c VSA 330 \u8fdb\u884c\u7684\u3002<\/li>\n<\/ul>\n<p>\u6b63\u786e\u7406\u89e3\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u6846\u67b6\u5185\u7684\u8fd9\u79cd\u66ff\u4ee3\u5173\u7cfb\uff0c\u6709\u52a9\u4e8e\u4e13\u4e1a\u4eba\u58eb\u907f\u514d\u5728\u5ba1\u8ba1\u62a5\u544a\u4e2d\u51fa\u73b0\u5f15\u7528\u9519\u8bef\uff0c\u786e\u4fdd\u5ba1\u8ba1\u7ed3\u679c\u7b26\u5408\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_muc_cac_nhom_chuan_muc_kiem_toan_quoc_te_pho_bien\"><\/span>\u5e38\u89c1\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7ec4\u5217\u8868<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u5e9e\u5927\uff0c\u56e0\u6b64\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IAASB\uff09\u5c06\u5176\u5206\u7c7b\u5e76\u7f16\u53f7\uff0c\u4ee5\u4fbf\u4e8e\u67e5\u9605\u3002\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7ec4\u7684\u7ed3\u6784\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u7b2c 200-299 \u7ec4\uff1a\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4e2d\u7684\u4e00\u822c\u539f\u5219\u548c\u8d23\u4efb\u3002<\/li>\n<li>\u7b2c 300-499 \u7ec4\uff1a\u6839\u636e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u8fdb\u884c\u98ce\u9669\u8bc4\u4f30\u548c\u7f13\u89e3\u63aa\u65bd\u3002<\/li>\n<li>\u7b2c 500 \u81f3 599 \u7ec4\uff1a\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u89c4\u5b9a\u7684\u5ba1\u8ba1\u8bc1\u636e\u3002<\/li>\n<li>\u7b2c 600-699 \u7ec4\uff1a\u5728\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u6846\u67b6\u5185\u5229\u7528\u5176\u4ed6\u5404\u65b9\u7684\u5de5\u4f5c\u6210\u679c\u3002<\/li>\n<li>\u7b2c 700 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class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6309\u7167\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u5f00\u5c55\u5ba1\u8ba1\u5de5\u4f5c\uff0c\u80fd\u4e3a\u516c\u53f8\u6cbb\u7406\u5e26\u6765\u91cd\u8981\u7684\u6218\u7565\u4ef7\u503c\uff1a<\/p>\n<ul>\n<li>\u63d0\u5347\u56fd\u9645\u4fe1\u8a89\uff1a\u6309\u7167\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u662f\u4f01\u4e1a\u4ece\u56fd\u9645\u91d1\u878d\u673a\u6784\u83b7\u5f97\u8d37\u6b3e\u7684\u91cd\u8981\u57fa\u7840\u3002<\/li>\n<li>\u4f18\u5316\u98ce\u9669\u7ba1\u7406\uff1a\u901a\u8fc7\u57fa\u4e8e\u56fd\u9645\u5ba1\u8ba1\u6807\u51c6\u7684\u4e25\u683c\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u53ca\u65f6\u53d1\u73b0\u5185\u90e8\u63a7\u5236\u4e2d\u7684\u6f0f\u6d1e\u3002<\/li>\n<li>\u5438\u5f15\u6295\u8d44\uff1a\u6295\u8d44\u8005\u901a\u5e38\u4f18\u5148\u8003\u8651\u91c7\u7528\u56fd\u9645\u5ba1\u8ba1\u6807\u51c6\u7684\u4f01\u4e1a\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u4fe1\u606f\u7684\u5168\u7403\u900f\u660e\u5ea6\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_truy_cap_va_tra_cuu_tai_lieu_chuan_muc_kiem_toan_quoc_te\"><\/span>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u6587\u4ef6\u8bbf\u95ee\u548c\u68c0\u7d22\u6307\u5357\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u786e\u4fdd\u51c6\u786e\u6027\uff0c\u4e2a\u4eba\u548c\u7ec4\u7ec7\u5e94\u53c2\u8003\u6765\u81ea\u4fe1\u8a89\u826f\u597d\u7684\u6765\u6e90\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff1a<\/p>\n<ul>\n<li>\u56fd\u9645\u6765\u6e90\uff1a\u8bbf\u95ee IAASB \u5b98\u65b9\u7f51\u7ad9\uff0c\u67e5\u9605 ISA 2025 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class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\u6b63\u8fc8\u5165\u4e00\u4e2a\u65b0\u9636\u6bb5\uff0c\u975e\u8d22\u52a1\u98ce\u9669\u548c\u6280\u672f\u98ce\u9669\u5c06\u91cd\u5851\u91d1\u878d\u4fe1\u5fc3\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u7406\u89e3\u5e76\u6839\u636e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4e0e\u5ba1\u8ba1\u5e08\u8fdb\u884c\u6709\u6548\u5408\u4f5c\u5df2\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u662f\u6210\u529f\u878d\u5165\u56fd\u9645\u4f53\u7cfb\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/p>\n<p>2025-2026\u5e74\u662f\u4f01\u4e1a\u8c03\u6574\u7cfb\u7edf\u4ee5\u6ee1\u8db3\u6700\u65b0\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u4e25\u683c\u8981\u6c42\u7684\u5173\u952e\u65f6\u671f\u3002\u79ef\u6781\u4e3b\u52a8\u5730\u66f4\u65b0\u8fd9\u4e9b\u53d8\u5316\uff0c\u5c06\u4f7f\u4f01\u4e1a\u5728\u56fd\u9645\u5e02\u573a\u4e2d\u5c06\u7b26\u5408\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u8f6c\u5316\u4e3a\u53ef\u6301\u7eed\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>T\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh \u0111ang tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p khi n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng v\u00e0 s\u1ef1 b\u00f9ng n\u1ed5 c\u1ee7a c\u00f4ng ngh\u1ec7. Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ISA kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ed9 quy t\u1eafc ngh\u1ec1 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4122,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-2426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quoc-te"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2426","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=2426"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2426\/revisions"}],"predecessor-version":[{"id":4125,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2426\/revisions\/4125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4122"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}