{"id":2430,"date":"2025-09-05T00:31:14","date_gmt":"2025-09-05T07:31:14","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2430"},"modified":"2025-12-22T20:34:00","modified_gmt":"2025-12-23T03:34:00","slug":"kiem-toan-doi-tac-quoc-te","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/","title":{"rendered":"\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u5728\u8d8a\u5357\u91c7\u7528 IFRS \u8def\u7ebf\u56fe\u4e2d\u7684\u4f5c\u7528\u3002"},"content":{"rendered":"<p data-pm-slice=\"0 0 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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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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Cac_to_chuc_kiem_toan_quoc_te_va_mo_hinh_lien_minh_mang_luoi\" >\u56fd\u9645\u5ba1\u8ba1\u7ec4\u7ec7\u548c\u7f51\u7edc\u8054\u76df\u6a21\u5f0f<\/a><\/li><\/ul><\/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\/kiem-toan-doi-tac-quoc-te\/#Vai_tro_chien_luoc_cua_kiem_toan_doi_tac_quoc_te\" >\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u7684\u6218\u7565\u4f5c\u7528\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Xac_nhan_tinh_trung_thuc_va_chuan_hoa_ngon_ngu_tai_chinh_chung\" >\u786e\u4fdd\u8bda\u4fe1\u5e76\u89c4\u8303\u901a\u7528\u91d1\u878d\u8bed\u8a00\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Tu_van_quan_tri_rui_ro_va_tuan_thu_cac_quy_dinh_thue_quoc_te\" >\u63d0\u4f9b\u98ce\u9669\u7ba1\u7406\u548c\u56fd\u9645\u7a0e\u52a1\u6cd5\u89c4\u5408\u89c4\u65b9\u9762\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Ho_tro_kiem_soat_tai_chinh_cho_cac_du_an_su_dung_von_tai_tro_quoc_te\" >\u4e3a\u4f7f\u7528\u56fd\u9645\u8d44\u91d1\u7684\u9879\u76ee\u63d0\u4f9b\u8d22\u52a1\u63a7\u5236\u652f\u6301\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Loi_ich_thuc_tien_khi_su_dung_dich_vu_kiem_toan_quoc_te\" >\u4f7f\u7528\u56fd\u9645\u5ba1\u8ba1\u670d\u52a1\u7684\u5b9e\u9645\u597d\u5904\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Thach_thuc_va_luu_y_cho_doanh_nghiep_khi_chuyen_doi_sang_kiem_toan_quoc_te\" >\u4f01\u4e1a\u5411\u56fd\u9645\u5ba1\u8ba1\u8fc7\u6e21\u65f6\u9762\u4e34\u7684\u6311\u6218\u548c\u6ce8\u610f\u4e8b\u9879\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Tuong_lai_kiem_toan_quoc_te_tai_Viet_Nam_giai_doan_2025\" >2025\u5e74\u8d8a\u5357\u56fd\u9645\u5ba1\u8ba1\u7684\u672a\u6765<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/#Cau_hoi_thuong_gap_ve_kiem_toan_doi_tac_quoc_te\" >\u5173\u4e8e\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u6838\u7684\u5e38\u89c1\u95ee\u9898<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_doi_tac_quoc_te_la_gi\"><\/span>\u4ec0\u4e48\u662f\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4134\" aria-describedby=\"caption-attachment-4134\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4134 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Kiem-toan-quoc-te-la-gi.jpg\" alt=\"Kie\u0302\u0309m toa\u0301n quo\u0302\u0301c te\u0302\u0301 la\u0300 gi\u0300\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Kiem-toan-quoc-te-la-gi.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Kiem-toan-quoc-te-la-gi-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Kiem-toan-quoc-te-la-gi-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Kiem-toan-quoc-te-la-gi-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4134\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u56fd\u9645\u5ba1\u8ba1\uff1f<\/figcaption><\/figure>\n<p>\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u662f\u6307\u8058\u8bf7\u62e5\u6709\u5168\u7403\u7f51\u7edc\u548c\u7cbe\u901a\u56fd\u9645\u60ef\u4f8b\u7684\u4e13\u5bb6\u56e2\u961f\u7684\u5ba1\u8ba1\u673a\u6784\u63d0\u4f9b\u7684\u5ba1\u8ba1\u670d\u52a1\u3002\u4e0e\u5178\u578b\u7684\u56fd\u5185\u5ba1\u8ba1\u4e0d\u540c\uff0c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u63d0\u4f9b\u4e25\u683c\u7684\u63a7\u5236\u4f53\u7cfb\uff0c\u5e76\u80fd\u63d0\u4f9b\u5168\u7403\u8303\u56f4\u5185\u5e7f\u6cdb\u8ba4\u53ef\u4e14\u6781\u5177\u4ef7\u503c\u7684\u4fdd\u8bc1\u3002<\/p>\n<p>\u5728\u5f53\u524d\u7684\u8d8a\u5357\u5e02\u573a\uff0c\u6211\u4eec\u53ef\u4ee5\u660e\u786e\u533a\u5206\u4e09\u4e2a\u4e3b\u8981\u7684\u5ba1\u8ba1\u7ea7\u522b\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u9009\u62e9\u6700\u7b26\u5408\u5176\u6218\u7565\u76ee\u6807\u7684\u56fd\u9645\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\uff1a<\/p>\n<ul>\n<li>\u7eaf\u7cb9\u7684\u56fd\u5185\u5ba1\u8ba1\uff1a\u7531\u56fd\u5185\u516c\u53f8\u6267\u884c\uff0c\u91cd\u70b9\u662f\u9075\u5b88\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u4ee5\u8fdb\u884c\u7a0e\u52a1\u62a5\u544a\u548c\u5185\u90e8\u7ba1\u7406\u3002<\/li>\n<li>\u5728\u56fd\u9645\u7f51\u7edc\u4e2d\u8fdb\u884c\u56fd\u5185\u5ba1\u8ba1\uff1a\u8d8a\u5357\u516c\u53f8\u662f\u5168\u7403\u5ba1\u8ba1\u7f51\u7edc\u7684\u6b63\u5f0f\u6210\u5458\uff0c\u5728\u6df1\u5165\u7684\u65b9\u6cd5\u8bba\u652f\u6301\u4e0b\u8fdb\u884c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\uff0c\u540c\u65f6\u5728\u672c\u5730\u4fdd\u6301\u6cd5\u5f8b\u72ec\u7acb\u6027\u3002<\/li>\n<li>\u5168\u9762\u56fd\u9645\u5ba1\u8ba1\uff1a\u7531\u5728\u8d8a\u5357\u8bbe\u6709\u76f4\u5c5e\u5206\u652f\u673a\u6784\u7684\u8de8\u56fd\u516c\u53f8\u6267\u884c\uff0c\u91c7\u7528\u4e0e\u6bcd\u516c\u53f8\u5728\u5168\u7403\u8303\u56f4\u5185\u76f8\u540c\u7684\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u6807\u51c6\u548c\u4e1a\u52a1\u6d41\u7a0b\u3002<\/li>\n<\/ul>\n<p>\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u5e08\u5efa\u7acb\u4fe1\u8a89\u7684\u6700\u5927\u4f18\u52bf\u5728\u4e8e\u5176\u5168\u7403\u7f51\u7edc\u8d23\u4efb\u7406\u5ff5\u3002\u5f53\u8d22\u52a1\u62a5\u544a\u7531\u5168\u7403\u7f51\u7edc\u5185\u7684\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u5e08\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u57fa\u4e8e\u5171\u540c\u8ba4\u53ef\u7684\u6807\u51c6\uff0c\u5e02\u573a\u4fe1\u5fc3\u5f97\u4ee5\u589e\u5f3a\uff0c\u4ece\u800c\u4f7f\u8be5\u62a5\u544a\u5728\u91d1\u878d\u673a\u6784\u548c\u5916\u56fd\u6295\u8d44\u8005\u4e2d\u4eab\u6709\u66f4\u9ad8\u7684\u4fe1\u8a89\u5ea6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_chuan_muc_ap_dung_trong_kiem_toan_quoc_te\"><\/span>\u56fd\u9645\u5ba1\u8ba1\u4e2d\u5e94\u7528\u7684\u6807\u51c6\u4f53\u7cfb\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4133\" aria-describedby=\"caption-attachment-4133\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4133\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-ap-dung-trong-kiem-toan-quoc-te.jpg\" alt=\"He\u0323\u0302 tho\u0302\u0301ng chua\u0302\u0309n mu\u031b\u0323c a\u0301p du\u0323ng trong 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\/He-thong-chuan-muc-ap-dung-trong-kiem-toan-quoc-te.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-ap-dung-trong-kiem-toan-quoc-te-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-ap-dung-trong-kiem-toan-quoc-te-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-chuan-muc-ap-dung-trong-kiem-toan-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4133\" class=\"wp-caption-text\">\u56fd\u9645\u5ba1\u8ba1\u4e2d\u5e94\u7528\u7684\u6807\u51c6\u4f53\u7cfb\u3002<\/figcaption><\/figure>\n<p>\u5f00\u5c55\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u59cb\u7ec8\u4e0e\u4e25\u683c\u6807\u51c6\u7684\u8fd0\u7528\u5bc6\u4e0d\u53ef\u5206\u3002\u5176\u4e2d\uff0c\u4e13\u4e1a\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u5e08\u9700\u8981\u638c\u63e1\u7684\u4e24\u5927\u6838\u5fc3\u8981\u7d20\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\uff1a\u4e00\u5957\u5173\u4e8e\u65b9\u6cd5\u548c\u7a0b\u5e8f\u7684\u539f\u5219\u4f53\u7cfb\uff0c\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8\u5fc5\u987b\u9075\u5b88\u8fd9\u4e9b\u539f\u5219\uff0c\u4ee5\u786e\u4fdd\u5ba1\u8ba1\u7684\u8d28\u91cf\u548c\u5ba2\u89c2\u6027\u3002<\/li>\n<li>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\uff1a\u4f5c\u4e3a\u4e00\u79cd\u901a\u7528\u7684\u8d22\u52a1\u8bed\u8a00\uff0cIFRS \u89c4\u5b9a\u4e86\u5982\u4f55\u8bb0\u5f55\u548c\u5217\u62a5\u7ecf\u6d4e\u4ea4\u6613\uff0c\u4ee5\u786e\u4fdd\u5168\u7403\u5546\u4e1a\u5b9e\u4f53\u4e4b\u95f4\u7684\u53ef\u6bd4\u6027\u3002<\/li>\n<\/ul>\n<p>\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u8ba1\u5212\u4e0e\u56fd\u9645\u91d1\u878d\u673a\u6784\u5408\u4f5c\uff0c\u6216\u8005\u901a\u8fc7\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u670d\u52a1\u5728\u5916\u56fd\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\uff0c\u90a3\u4e48\u540c\u65f6\u9075\u5b88 ISA \u548c IFRS \u73b0\u5728\u51e0\u4e4e\u5df2\u6210\u4e3a\u4e00\u9879\u5148\u51b3\u6761\u4ef6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_don_vi_kiem_toan_doi_tac_quoc_te_hang_dau_tai_Viet_Nam\"><\/span>\u8d8a\u5357\u9886\u5148\u7684\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u6982\u51b5\uff0c\u4ee5\u4e0b\u662f\u5728\u8d8a\u5357\u5e02\u573a\u8fd0\u8425\u7684\u4fe1\u8a89\u826f\u597d\u7684\u516c\u53f8\u5206\u7c7b\u8868\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;\">\u5355\u5143\u7ec4<\/th>\n<th style=\"text-align: center;\">\u4ee3\u8868\u6027\u6570\u636e<\/th>\n<th style=\"text-align: center;\">\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u7684\u4e3b\u8981\u5ba2\u6237\u7fa4\u4f53\u3002<\/th>\n<\/tr>\n<tr>\n<td>\u56db\u5927\u5de8\u5934<\/td>\n<td>\u5fb7\u52e4\u3001\u666e\u534e\u6c38\u9053\u3001\u5b89\u6c38\u3001\u6bd5\u9a6c\u5a01<\/td>\n<td>\u8de8\u56fd\u516c\u53f8\uff0c\u5927\u578b\u4e0a\u5e02\u516c\u53f8\uff0c\u91cd\u70b9\u9879\u76ee\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u56fd\u9645\u4e2d\u578b\u96c6\u56e2<\/td>\n<td>Grant Thornton\u3001Mazars\u3001RSM\u3001BDO<\/td>\n<td>\u8be5\u516c\u53f8\u662f\u4e00\u5bb6\u4e2d\u578b\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u6b63\u8d70\u5728\u4e0a\u5e02\u7684\u9053\u8def\u4e0a\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u7f51\u7edc\u8054\u76df<\/td>\n<td>iCPA\u3001IAV\u3001UHY\u3001Baker Tilly<\/td>\n<td>\u56fd\u5185\u4f01\u4e1a\u4ee5\u51fa\u53e3\u4e3a\u5bfc\u5411\uff0c\u800c\u4e2d\u5c0f\u4f01\u4e1a\u5219\u62e5\u6709\u5916\u56fd\u6295\u8d44\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u8054\u76df\u6a21\u5f0f\u901a\u5e38\u5305\u542b\u6cd5\u5f8b\u4e0a\u72ec\u7acb\u7684\u4e8b\u52a1\u6240\uff0c\u8fd9\u4e9b\u4e8b\u52a1\u6240\u5171\u4eab\u4e00\u4e2a\u5171\u540c\u7684\u56fd\u9645\u6280\u672f\u5e73\u53f0\u548c\u4e1a\u52a1\u6d41\u7a0b\u3002\u9009\u62e9\u54ea\u5bb6\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u4e8b\u52a1\u6240\uff0c\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u4f01\u4e1a\u5728\u5404\u4e2a\u53d1\u5c55\u9636\u6bb5\u7684\u8fd0\u8425\u89c4\u6a21\u3001\u9884\u7b97\u548c\u6218\u7565\u76ee\u6807\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Big_Four_va_vai_tro_thiet_lap_chuan_muc_thi_truong\"><\/span>\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u53ca\u5176\u5728\u5236\u5b9a\u5e02\u573a\u6807\u51c6\u4e2d\u7684\u4f5c\u7528\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7531\u5fb7\u52e4\u3001\u666e\u534e\u6c38\u9053\u3001\u5b89\u6c38\u548c\u6bd5\u9a6c\u5a01\u7ec4\u6210\u7684\u201c\u56db\u5927\u201d\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u76ee\u524d\u5728\u56fd\u9645\u4ea4\u6613\u5bf9\u624b\u5ba1\u8ba1\u9886\u57df\u5360\u636e\u9886\u5148\u5730\u4f4d\u3002\u8fd9\u4e9b\u56fd\u9645\u4ea4\u6613\u5bf9\u624b\u5ba1\u8ba1\u516c\u53f8\u5e76\u975e\u4ec5\u4ec5\u63d0\u4f9b\u6570\u636e\u786e\u8ba4\u670d\u52a1\uff0c\u800c\u662f\u4f5c\u4e3a\u884c\u4e1a\u6807\u6746\u3002\u5b83\u4eec\u91c7\u7528\u6700\u4e25\u683c\u7684\u6d41\u7a0b\u6765\u9a8c\u8bc1\u8d22\u52a1\u6570\u636e\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6309\u7167\u73b0\u884c\u6807\u51c6\u4fdd\u6301\u9ad8\u5ea6\u900f\u660e\u5ea6\u3002\u8d22\u52a1\u62a5\u8868\u4e0a\u51fa\u73b0\u201c\u56db\u5927\u201d\u7684\u56fd\u9645\u4ea4\u6613\u5bf9\u624b\u5ba1\u8ba1\u610f\u89c1\uff0c\u901a\u5e38\u88ab\u89c6\u4e3a\u91d1\u878d\u754c\u9876\u7ea7\u4fe1\u8a89\u7684\u6807\u5fd7\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_to_chuc_kiem_toan_quoc_te_va_mo_hinh_lien_minh_mang_luoi\"><\/span>\u56fd\u9645\u5ba1\u8ba1\u7ec4\u7ec7\u548c\u7f51\u7edc\u8054\u76df\u6a21\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u9664\u4e86\u56db\u5927\u4e4b\u5916\uff0c\u50cf Grant Thornton \u548c Mazars \u8fd9\u6837\u7684\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8\u53ca\u5176\u6218\u7565\u8054\u76df\u4e5f\u65e5\u76ca\u5de9\u56fa\u5176\u5e02\u573a\u5730\u4f4d\u3002\u8fd9\u7c7b\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8\u7684\u4f18\u52bf\u5728\u4e8e\u5176\u7075\u6d3b\u7684\u534f\u8c03\u6d41\u7a0b\u548c\u5408\u7406\u7684\u6536\u8d39\uff0c\u4f7f\u5176\u5c24\u5176\u9002\u5408\u51c6\u5907\u8fdb\u519b\u56fd\u9645\u5e02\u573a\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a (SME)\u3002\u8fd9\u4e9b\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8\u5e2e\u52a9\u56fd\u5185\u4f01\u4e1a\u9010\u6b65\u89c4\u8303\u8d22\u52a1\u6d41\u7a0b\uff0c\u4e3a\u5f00\u5c55\u66f4\u5927\u89c4\u6a21\u7684\u5ba1\u8ba1\u6216\u8fdb\u884c\u8de8\u5883\u5e76\u8d2d (M&amp;A) \u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_chien_luoc_cua_kiem_toan_doi_tac_quoc_te\"><\/span>\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u7684\u6218\u7565\u4f5c\u7528\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4135\" aria-describedby=\"caption-attachment-4135\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4135\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-kiem-toan-doi-tac-quoc-te-trong-lo-trinh-ap-dung-IFRS-tai-Viet-Nam.jpg\" alt=\"Vai tro\u0300 cu\u0309a kie\u0302\u0309m toa\u0301n \u0111o\u0302\u0301i ta\u0301c quo\u0302\u0301c te\u0302\u0301 trong lo\u0323\u0302 tri\u0300nh a\u0301p du\u0323ng IFRS ta\u0323i Vie\u0323\u0302t Nam\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-kiem-toan-doi-tac-quoc-te-trong-lo-trinh-ap-dung-IFRS-tai-Viet-Nam.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-kiem-toan-doi-tac-quoc-te-trong-lo-trinh-ap-dung-IFRS-tai-Viet-Nam-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-kiem-toan-doi-tac-quoc-te-trong-lo-trinh-ap-dung-IFRS-tai-Viet-Nam-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-kiem-toan-doi-tac-quoc-te-trong-lo-trinh-ap-dung-IFRS-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4135\" class=\"wp-caption-text\">\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u5728\u8d8a\u5357\u91c7\u7528 IFRS \u8def\u7ebf\u56fe\u4e2d\u7684\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p>\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u7684\u6218\u7565\u4ef7\u503c\u8fdc\u8fdc\u8d85\u51fa\u4e86\u5bf9\u4f1a\u8ba1\u6570\u636e\u7684\u5e38\u89c4\u5ba1\u67e5\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_nhan_tinh_trung_thuc_va_chuan_hoa_ngon_ngu_tai_chinh_chung\"><\/span>\u786e\u4fdd\u8bda\u4fe1\u5e76\u89c4\u8303\u901a\u7528\u91d1\u878d\u8bed\u8a00\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5f53\u8d22\u52a1\u62a5\u8868\u5728\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8\u7684\u76d1\u7763\u4e0b\u6309\u7167\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u8fdb\u884c\u6807\u51c6\u5316\u540e\uff0c\u6240\u6709\u7406\u89e3\u6570\u636e\u7684\u969c\u788d\u90fd\u5c06\u6d88\u9664\u3002\u8fd9\u4f7f\u5f97\u56fd\u9645\u6295\u8d44\u8005\u80fd\u591f\u76f4\u63a5\u3001\u51c6\u786e\u5730\u8bc4\u4f30\u8d8a\u5357\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u800c\u65e0\u9700\u590d\u6742\u7684\u8f6c\u6362\u6b65\u9aa4\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_quan_tri_rui_ro_va_tuan_thu_cac_quy_dinh_thue_quoc_te\"><\/span>\u63d0\u4f9b\u98ce\u9669\u7ba1\u7406\u548c\u56fd\u9645\u7a0e\u52a1\u6cd5\u89c4\u5408\u89c4\u65b9\u9762\u7684\u54a8\u8be2\u670d\u52a1\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u5168\u7403\u91d1\u878d\u76d1\u7ba1\u65f6\u4ee3\uff0c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u4e13\u4e1a\u4eba\u5458\u534f\u52a9\u4f01\u4e1a\u9075\u5b88\u590d\u6742\u7684\u76d1\u7ba1\u95ee\u9898\uff0c\u4f8b\u5982\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb (BEPS) \u6cd5\u89c4\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\uff0c\u4ee5\u53ca\u5efa\u7acb\u5185\u90e8\u63a7\u5236\u4ee5\u9632\u6b62\u6b3a\u8bc8\u98ce\u9669\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_kiem_soat_tai_chinh_cho_cac_du_an_su_dung_von_tai_tro_quoc_te\"><\/span>\u4e3a\u4f7f\u7528\u56fd\u9645\u8d44\u91d1\u7684\u9879\u76ee\u63d0\u4f9b\u8d22\u52a1\u63a7\u5236\u652f\u6301\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5bf9\u4e8e\u4f7f\u7528\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u8d44\u91d1\u6216\u6765\u81ea\u6b27\u76df\u3001\u4e16\u754c\u94f6\u884c\u7b49\u56fd\u9645\u7ec4\u7ec7\u7684\u8d44\u91d1\u7684\u9879\u76ee\u800c\u8a00\uff0c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u662f\u4e00\u9879\u5f3a\u5236\u6027\u8981\u6c42\u3002\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u516c\u53f8\u8d1f\u8d23\u76d1\u7763\u8d44\u91d1\u62e8\u4ed8\u7684\u5408\u6cd5\u6027\uff0c\u786e\u4fdd\u652f\u51fa\u7b26\u5408\u878d\u8d44\u534f\u8bae\u4e2d\u7684\u627f\u8bfa\uff0c\u4ece\u800c\u7ef4\u62a4\u9879\u76ee\u5728\u5168\u7403\u6350\u52a9\u8005\u4e2d\u7684\u4fe1\u8a89\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_thuc_tien_khi_su_dung_dich_vu_kiem_toan_quoc_te\"><\/span>\u4f7f\u7528\u56fd\u9645\u5ba1\u8ba1\u670d\u52a1\u7684\u5b9e\u9645\u597d\u5904\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5229\u7528\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8\u7684\u670d\u52a1\u53ef\u4ee5\u5e26\u6765\u660e\u663e\u7684\u7ade\u4e89\u4f18\u52bf\uff1a<\/p>\n<ul>\n<li>\u5efa\u7acb\u9ad8\u5ea6\u4fe1\u4efb\uff1a\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u662f\u4f01\u4e1a\u4ece\u5916\u56fd\u91d1\u878d\u673a\u6784\u6216\u56fd\u9645\u98ce\u9669\u6295\u8d44\u57fa\u91d1\u83b7\u5f97\u957f\u671f\u8d37\u6b3e\u7684\u91cd\u8981\u57fa\u7840\u3002<\/li>\n<li>\u4fc3\u8fdb\u4e0a\u5e02\u548c\u878d\u8d44\u8fc7\u7a0b\uff1a\u5e0c\u671b\u5728\u56fd\u9645\u5e02\u573a\u8fdb\u884c\u9996\u6b21\u516c\u5f00\u52df\u80a1 (IPO) \u7684\u516c\u53f8\u5fc5\u987b\u62e5\u6709\u7531\u4fe1\u8a89\u826f\u597d\u7684\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u516c\u53f8\u5ba1\u8ba1\u7684\u8d22\u52a1\u5386\u53f2\u8bb0\u5f55\u3002<\/li>\n<li>\u63d0\u9ad8\u6cbb\u7406\u8d28\u91cf\uff1a\u901a\u8fc7\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u7684\u7ba1\u7406\u5efa\u8bae\u4e66\uff0c\u5ba1\u8ba1\u5e08\u63d0\u4f9b\u4e13\u5bb6\u5efa\u8bae\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6539\u8fdb\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\uff0c\u5e76\u4f7f\u8d22\u52a1\u7cfb\u7edf\u4e13\u4e1a\u5316\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_luu_y_cho_doanh_nghiep_khi_chuyen_doi_sang_kiem_toan_quoc_te\"><\/span>\u4f01\u4e1a\u5411\u56fd\u9645\u5ba1\u8ba1\u8fc7\u6e21\u65f6\u9762\u4e34\u7684\u6311\u6218\u548c\u6ce8\u610f\u4e8b\u9879\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5c3d\u7ba1\u8058\u8bf7\u56fd\u9645\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\u80fd\u5e26\u6765\u663e\u8457\u4ef7\u503c\uff0c\u4f46\u4f01\u4e1a\u4ecd\u9700\u505a\u597d\u5145\u5206\u51c6\u5907\uff0c\u5e94\u5bf9\u5176\u4e2d\u7684\u6311\u6218\u3002\u7531\u4e8e\u9700\u8981\u4e13\u4e1a\u77e5\u8bc6\u548c\u7f51\u7edc\u4fdd\u969c\u8d23\u4efb\uff0c\u56fd\u9645\u5ba1\u8ba1\u670d\u52a1\u7684\u6210\u672c\u901a\u5e38\u8fdc\u9ad8\u4e8e\u5e73\u5747\u6c34\u5e73\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u9762\u4e34\u7740\u5de8\u5927\u7684\u4f1a\u8ba1\u6570\u636e\u6807\u51c6\u5316\u538b\u529b\uff1b\u5982\u679c\u4f1a\u8ba1\u7cfb\u7edf\u5c1a\u672a\u5b8c\u5168\u5efa\u7acb\uff0c\u56fd\u9645\u5ba1\u8ba1\u6d41\u7a0b\u53ef\u80fd\u4f1a\u8017\u65f6\u6f2b\u957f\uff0c\u5e76\u9700\u8981\u8fdb\u884c\u5927\u91cf\u5b9e\u8d28\u6027\u8c03\u6574\u3002\u4f01\u4e1a\u8fd8\u9700\u786e\u4fdd\u62e5\u6709\u8db3\u591f\u6570\u91cf\u7684\u5177\u5907\u5fc5\u8981\u4e13\u4e1a\u77e5\u8bc6\u7684\u5185\u90e8\u4eba\u5458\uff0c\u4ee5\u4fbf\u4e0e\u56fd\u9645\u5ba1\u8ba1\u56e2\u961f\u6709\u6548\u534f\u4f5c\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tuong_lai_kiem_toan_quoc_te_tai_Viet_Nam_giai_doan_2025\"><\/span>2025\u5e74\u8d8a\u5357\u56fd\u9645\u5ba1\u8ba1\u7684\u672a\u6765<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8fdb\u51652025\u5e74\uff0c\u8d8a\u5357\u7684\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u884c\u4e1a\u5c06\u6839\u636e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u7684\u91c7\u7eb3\u8def\u7ebf\u56fe\uff08\u6839\u636e\u8d22\u653f\u90e8\u7b2c345\/QD-BTC\u53f7\u51b3\u5b9a\uff09\u53d1\u751f\u91cd\u5927\u53d8\u5316\u3002\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u7684\u4e3b\u8981\u8d8b\u52bf\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u53ef\u6301\u7eed\u5ba1\u8ba1\uff08ESG\uff09\uff1a\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u516c\u53f8\u5e94\u5168\u7403\u7eff\u8272\u4f9b\u5e94\u94fe\u548c\u6295\u8d44\u57fa\u91d1\u7684\u8981\u6c42\uff0c\u5bf9\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\u62a5\u544a\u7684\u51c6\u786e\u6027\u8fdb\u884c\u8bc4\u4f30\u3002<\/li>\n<li>\u6570\u5b57\u5ba1\u8ba1\uff1a\u6211\u4eec\u7684\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u516c\u53f8\u8fd0\u7528\u4eba\u5de5\u667a\u80fd\u5206\u6790\u5927\u6570\u636e\uff0c\u63d0\u9ad8\u5404\u79cd\u4ea4\u6613\u7684\u51c6\u786e\u6027\u548c\u98ce\u9669\u68c0\u6d4b\u80fd\u529b\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u662f\u8d8a\u5357\u4f01\u4e1a\u878d\u5165\u5168\u7403\u5e02\u573a\u7684\u6218\u7565\u6865\u6881\u3002\u9009\u62e9\u5408\u9002\u7684\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u516c\u53f8\u4e0d\u4ec5\u80fd\u786e\u4fdd\u6570\u636e\u900f\u660e\u5ea6\uff0c\u4e5f\u662f\u63d0\u5347\u54c1\u724c\u4ef7\u503c\u7684\u5173\u952e\u4e00\u6b65\u3002\u4f01\u4e1a\u5e94\u6839\u636e\u957f\u671f\u76ee\u6807\u548c\u53ef\u7528\u8d44\u6e90\u9009\u62e9\u5408\u9002\u7684\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u516c\u53f8\uff0c\u4ece\u800c\u5728\u6210\u672c\u548c\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u4e4b\u95f4\u53d6\u5f97\u5e73\u8861\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>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_doi_tac_quoc_te\"><\/span>\u5173\u4e8e\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u6838\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>\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\u7684\u8d39\u7528\u901a\u5e38\u4e0e\u56fd\u5185\u5ba1\u8ba1\u7684\u8d39\u7528\u6709\u4f55\u4e0d\u540c\uff1f<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u5e02\u573a\u53c2\u8003\u6570\u636e\uff0c\u7531\u4e8e\u5bf9\u4eba\u5458\u8d44\u8d28\u7684\u4e25\u683c\u8981\u6c42\u4ee5\u53ca\u5168\u7403\u7f51\u7edc\u7684\u6cd5\u5f8b\u8d23\u4efb\uff0c\u5ba1\u6838\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u7684\u6210\u672c\u53ef\u80fd\u4f1a\u9ad8\u5f97\u591a\uff0c\u6709\u65f6\u751a\u81f3\u9ad8\u8fbe 3 \u5230 10 \u500d\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u89c4\u6a21\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u7533\u8bf7\u589e\u503c\u670d\u52a1\uff08VAS\uff09\u7684\u516c\u53f8\u80fd\u5426\u6839\u636e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u8fdb\u884c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5ba1\u8ba1\uff1f<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5f53\u7136\u3002\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u89c4\u5b9a\u4e86\u5f00\u5c55\u56fd\u9645\u4ea4\u6613\u5bf9\u624b\u5ba1\u8ba1\u7684\u7a0b\u5e8f\u548c\u65b9\u6cd5\uff0c\u53ef\u4ee5\u5e94\u7528\u4e8e\u6839\u636e\u4ef7\u503c\u4f1a\u8ba1\u51c6\u5219\u6216\u5176\u4ed6\u4efb\u4f55\u516c\u8ba4\u7684\u62a5\u544a\u6846\u67b6\u7f16\u5236\u7684\u8d22\u52a1\u62a5\u8868\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u56fd\u9645\u5408\u4f5c\u5ba1\u8ba1\u5e08\u9700\u8981\u4e86\u89e3VAS\u548cIFRS\u4e4b\u95f4\u6700\u663e\u8457\u7684\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6838\u5fc3\u533a\u522b\u5728\u4e8e\u786e\u8ba4\u539f\u5219\uff1b\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4f18\u5148\u91c7\u7528\u516c\u5141\u4ef7\u503c\u6765\u51c6\u786e\u53cd\u6620\u5e02\u573a\u53d1\u5c55\uff0c\u800c\u589e\u503c\u4f1a\u8ba1\u51c6\u5219\u4ecd\u7136\u4e3b\u8981\u57fa\u4e8e\u5386\u53f2\u6210\u672c\u539f\u5219\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf th\u01b0\u1eddng ch\u00eanh l\u1ec7ch th\u1ebf n\u00e0o so v\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1a tr\u00ean tham chi\u1ebfu th\u1ecb tr\u01b0\u1eddng, chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf c\u00f3 th\u1ec3 cao h\u01a1n \u0111\u00e1ng k\u1ec3, \u0111\u00f4i khi t\u1eeb 3 \u0111\u1ebfn 10 l\u1ea7n t\u00f9y quy m\u00f4, do y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 tr\u00ecnh \u0111\u1ed9 nh\u00e2n s\u1ef1 v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng VAS c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf theo ISA kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": 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