{"id":4256,"date":"2025-12-24T20:47:09","date_gmt":"2025-12-25T03:47:09","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4256"},"modified":"2026-01-08T02:52:07","modified_gmt":"2026-01-08T09:52:07","slug":"bao-cao-kiem-toan-tuan-thu-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/","title":{"rendered":"\u4ec0\u4e48\u662f\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\uff1f\u5b83\u5bf9\u4f01\u4e1a\u7684\u4f5c\u7528\u3001\u6d41\u7a0b\u548c\u6cd5\u5f8b\u4ef7\u503c\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u4e0d\u4ec5\u662f\u4e00\u4efd\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4e5f\u662f\u516c\u53f8\u5bf9\u76d1\u7ba1\u673a\u6784\u548c\u80a1\u4e1c\u8d1f\u8d23\u7684\u8bc1\u636e\u3002\u5728\u6cd5\u5f8b\u6cd5\u89c4\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u4ece\u300a\u4f1a\u8ba1\u6cd5\u300b\u548c\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u5230\u5173\u4e8e\u7535\u5b50\u53d1\u7968\u7684\u6cd5\u89c4\uff08\u4f8b\u5982\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u7b2c78\/2021\/TT-BTC\u53f7\u901a\u51fd\uff09\uff0c\u8bc4\u4f30\u5408\u89c4\u6c34\u5e73\u663e\u5f97\u5c24\u4e3a\u91cd\u8981\u3002\u4efb\u4f55\u758f\u5ffd\u90fd\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u7f5a\u6b3e\uff0c\u751a\u81f3\u4e25\u91cd\u7684\u6cd5\u5f8b\u98ce\u9669\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u58f0\u8a89\u548c\u8d22\u52a1\u72b6\u51b5\u3002<\/span><\/p>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-7\" data-testid=\"conversation-turn-16\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"e17e2e42-62a7-443f-801c-0add70627fbc\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"488\" data-is-last-node=\"\" data-is-only-node=\"\">\u5728\u65e5\u76ca\u4e25\u683c\u7684\u6cd5\u5f8b\u73af\u5883\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u6709\u6548\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u548c\u7075\u6d3b\u7684\u9002\u5e94\u80fd\u529b\u3002\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u80fd\u591f\u72ec\u7acb\u5730\u53cd\u6620\u5404\u9879\u6d41\u7a0b\u7684\u6267\u884c\u60c5\u51b5\uff0c\u5c24\u5176\u662f\u5728\u7a0e\u52a1\u3001\u6d77\u5173\u548c\u8d44\u672c\u7ba1\u7406\u7b49\u9ad8\u98ce\u9669\u9886\u57df\u3002\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08\u5982VSA 700\u548cVSA 705\uff09\u7684\u5e94\u7528\u6709\u52a9\u4e8e\u786e\u4fdd\u62a5\u544a\u7684\u4e13\u4e1a\u6027\u548c\u53ef\u9760\u6027\uff0c\u4ece\u800c\u652f\u6301\u4f01\u4e1a\u6539\u8fdb\u516c\u53f8\u6cbb\u7406\u548c\u98ce\u9669\u63a7\u5236\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Dinh_nghia_va_vai_tro_cua_bao_cao_kiem_toan_tuan_thu_theo_chuan_muc_quoc_te_va_Viet_Nam\" >\u6839\u636e\u56fd\u9645\u548c\u8d8a\u5357\u6807\u51c6\uff0c\u5bf9\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u8fdb\u884c\u5b9a\u4e49\u548c\u9610\u8ff0\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Kiem_toan_tuan_thu_la_gi_co_so_phap_ly_nen_tang\" >\u4ec0\u4e48\u662f\u5408\u89c4\u6027\u5ba1\u8ba1\uff1f\u5176\u6cd5\u5f8b\u4f9d\u636e\u548c\u57fa\u7840\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Vai_tro_cot_loi_cua_bao_cao_kiem_toan_tuan_thu\" >\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u4f5c\u7528<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Tam_quan_trong_cua_bao_cao_kiem_toan_tuan_thu_doi_voi_quan_tri_rui_ro_va_thue\" >\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u5bf9\u98ce\u9669\u7ba1\u7406\u548c\u7a0e\u52a1\u7684\u91cd\u8981\u6027\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cung_co_kiem_soat_noi_bo_va_giam_thieu_rui_ro_tuan_thu\" >\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\uff0c\u964d\u4f4e\u5408\u89c4\u98ce\u9669\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Toi_uu_hoa_tuan_thu_thue_bao_ve_loi_ich_doanh_nghiep\" >\u4f18\u5316\u7a0e\u52a1\u5408\u89c4\uff1a\u4fdd\u62a4\u4f01\u4e1a\u5229\u76ca\u3002<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Muc_tieu_pham_vi_va_cac_tieu_chi_danh_gia_trong_kiem_toan_tuan_thu\" >\u5408\u89c4\u6027\u5ba1\u8ba1\u7684\u76ee\u6807\u3001\u8303\u56f4\u548c\u8bc4\u4f30\u6807\u51c6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Muc_tieu_chi_tiet_cua_viec_lap_bao_cao_kiem_toan_tuan_thu\" >\u7f16\u5236\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u7684\u8be6\u7ec6\u76ee\u6807\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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Pham_vi_kiem_toan_tuan_thu_cac_linh_vuc_can_duoc_xac_nhan\" >\u5408\u89c4\u6027\u5ba1\u8ba1\u8303\u56f4\uff1a\u9700\u8981\u6838\u5b9e\u7684\u9886\u57df<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cac_tieu_chi_danh_gia_trong_bao_cao_kiem_toan_tuan_thu\" >\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u8bc4\u4f30\u6807\u51c6<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-tuan-thu-la-gi\/#So_sanh_bao_cao_kiem_toan_tuan_thu_voi_cac_loai_bao_cao_khac\" >\u5c06\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e0e\u5176\u4ed6\u7c7b\u578b\u7684\u62a5\u544a\u8fdb\u884c\u6bd4\u8f83\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_tai_chinh\" >\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u5ba1\u8ba1\u62a5\u544a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_hoat_dong\" >\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u548c\u8fd0\u8425\u5ba1\u8ba1\u62a5\u544a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Quy_trinh_lap_bao_cao_kiem_toan_tuan_thu_chuyen_nghiep_theo_chuan_VSA\" >\u5ba1\u8ba1\u62a5\u544a\u7f16\u5236\u8fc7\u7a0b\u9075\u5faaVSA\u4e13\u4e1a\u6807\u51c6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Lap_ke_hoach_va_thiet_lap_tieu_chi_kiem_toan\" >\u5236\u5b9a\u5e76\u5b8c\u5584\u5ba1\u8ba1\u6807\u51c6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Thu_thap_bang_chung_va_thuc_hien_thu_nghiem_tuan_thu\" >\u6536\u96c6\u8bc1\u636e\u5e76\u8fdb\u884c\u5408\u89c4\u6027\u6d4b\u8bd5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Danh_gia_phat_hien_va_hoan_thien_bao_cao_kiem_toan_tuan_thu\" >\u8bc4\u4f30\u8c03\u67e5\u7ed3\u679c\u5e76\u6539\u8fdb\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Noi_dung_cot_loi_va_cau_truc_bat_buoc_cua_bao_cao_kiem_toan_tuan_thu\" >\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u5185\u5bb9\u548c\u5fc5\u8981\u7ed3\u6784\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cau_truc_tieu_chuan_cua_bao_cao\" >\u6807\u51c6\u62a5\u544a\u7ed3\u6784<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Phan_mo_dau\" >\u4ecb\u7ecd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Y_kien_kiem_toan\" >\u5ba1\u8ba1\u610f\u89c1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Cac_phat_hien_va_kien_nghi\" >\u8c03\u67e5\u7ed3\u679c\u548c\u5efa\u8bae<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Yeu_cau_ve_tinh_khach_quan_va_chuyen_nghiep\" >\u5bf9\u5ba2\u89c2\u6027\u548c\u4e13\u4e1a\u6027\u7684\u8981\u6c42<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-tuan-thu-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_vai_tro_cua_bao_cao_kiem_toan_tuan_thu_theo_chuan_muc_quoc_te_va_Viet_Nam\"><\/span><b>\u6839\u636e\u56fd\u9645\u548c\u8d8a\u5357\u6807\u51c6\uff0c\u5bf9\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u8fdb\u884c\u5b9a\u4e49\u548c\u9610\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_la_gi_co_so_phap_ly_nen_tang\"><\/span><b>\u4ec0\u4e48\u662f\u5408\u89c4\u6027\u5ba1\u8ba1\uff1f\u5176\u6cd5\u5f8b\u4f9d\u636e\u548c\u57fa\u7840\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-9\" data-testid=\"conversation-turn-20\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"4f64c327-a071-4529-afe2-1611d030645e\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"459\" data-is-last-node=\"\" data-is-only-node=\"\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-tuan-thu\/\">\u5408\u89c4\u5ba1\u8ba1<\/a> \u5408\u89c4\u6027\u5ba1\u8ba1\u662f\u4e00\u9879\u65e8\u5728\u8bc4\u4f30\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u662f\u5426\u9075\u5b88\u6cd5\u5f8b\u3001\u6cd5\u89c4\u548c\u5185\u90e8\u89c4\u7ae0\u7684\u5ba1\u8ba1\u6d3b\u52a8\u3002\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e0d\u540c\uff0c\u5408\u89c4\u6027\u5ba1\u8ba1\u4e0d\u4ec5\u5173\u6ce8\u6570\u636e\uff0c\u8fd8\u8003\u8651\u5b9a\u6027\u548c\u5b9a\u91cf\u7684\u6cd5\u5f8b\u6807\u51c6\u3002\u4e86\u89e3\u5408\u89c4\u6027\u5ba1\u8ba1\u7684\u672c\u8d28\u6709\u52a9\u4e8e\u4f01\u4e1a\u660e\u786e\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u5728\u98ce\u9669\u7ba1\u7406\u548c\u63a7\u5236\u4e2d\u7684\u8303\u56f4\u3001\u76ee\u6807\u548c\u4ef7\u503c\u3002<\/p>\n<p data-start=\"0\" data-end=\"459\" data-is-last-node=\"\" data-is-only-node=\"\">\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u8303\u56f4\u5f88\u5e7f\uff0c\u6db5\u76d6\u7a0e\u6cd5\u3001\u884c\u4e1a\u6cd5\u89c4\u548c\u516c\u53f8\u5185\u90e8\u653f\u7b56\u7684\u9075\u5b88\u60c5\u51b5\u3002\u8be5\u62a5\u544a\u80fd\u591f\u5408\u7406\u4fdd\u8bc1\u5b9e\u4f53\u7684\u8fd0\u8425\u5728\u6cd5\u5f8b\u6846\u67b6\u5185\u8fdb\u884c\uff0c\u4ece\u800c\u4f7f\u7ba1\u7406\u5c42\u80fd\u591f\u53ca\u65f6\u8bc6\u522b\u98ce\u9669\u5e76\u505a\u51fa\u9002\u5f53\u6709\u6548\u7684\u7ea0\u6b63\u63aa\u65bd\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cot_loi_cua_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u5982\u540c\u98ce\u9669\u201c\u8fc7\u6ee4\u5668\u201d\uff0c\u6709\u52a9\u4e8e\u53ca\u65f6\u8bc6\u522b\u3001\u8bc4\u4f30\u548c\u62a5\u544a\u6f5c\u5728\u7684\u5408\u89c4\u98ce\u9669\u3002\u5bf9\u4e8e\u7ba1\u7406\u8005\u800c\u8a00\uff0c\u6536\u5230\u4e00\u4efd\u8be6\u5c3d\u7684\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u81f3\u5173\u91cd\u8981\uff0c\u5b83\u80fd\u5e2e\u52a9\u7ba1\u7406\u8005\u5728\u8fdd\u89c4\u884c\u4e3a\u6f14\u53d8\u6210\u4e25\u91cd\u7684\u6cd5\u5f8b\u6216\u8d22\u52a1\u95ee\u9898\u4e4b\u524d\u4e3b\u52a8\u9884\u9632\u3002\u8fd9\u4e00\u70b9\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u9886\u57df\u5c24\u4e3a\u91cd\u8981\uff0c\u56e0\u4e3a\u5373\u4f7f\u662f\u6cd5\u89c4\u548c\u6cd5\u4ee4\u6267\u884c\u4e2d\u7684\u5fae\u5c0f\u9519\u8bef\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u7684\u5de8\u989d\u7f5a\u6b3e\u3002<\/span><\/p>\n<figure id=\"attachment_4259\" aria-describedby=\"caption-attachment-4259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4259\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-vai-tro-cua-bao-cao-kiem-toan-tuan-thu-theo-chuan-muc-quoc-te-va-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4259\" class=\"wp-caption-text\">\u6839\u636e\u56fd\u9645\u548c\u8d8a\u5357\u6807\u51c6\uff0c\u5bf9\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u8fdb\u884c\u5b9a\u4e49\u548c\u9610\u8ff0\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u5728\u5f3a\u5316\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u65b9\u9762\u4e5f\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002\u5f53\u72ec\u7acb\u5ba1\u8ba1\u5e08\u6307\u51fa\u6d41\u7a0b\u4e2d\u7684\u8584\u5f31\u73af\u8282\u65f6\uff0c\u4f01\u4e1a\u4fbf\u53ef\u636e\u6b64\u6539\u8fdb\u548c\u89c4\u8303\u8fd0\u8425\u6d41\u7a0b\u3002\u7531\u6b64\uff0c\u4f1a\u8ba1\u6570\u636e\u7684\u8d28\u91cf\u548c\u7ba1\u7406\u4fe1\u606f\u7684\u53ef\u9760\u6027\u5f97\u4ee5\u63d0\u5347\u3002\u4e00\u4efd\u9ad8\u8d28\u91cf\u7684\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e0d\u4ec5\u4f53\u73b0\u4e86\u4f01\u4e1a\u7684\u4e13\u4e1a\u6027\uff0c\u8fd8\u80fd\u589e\u5f3a\u4f01\u4e1a\u5728\u5305\u62ec\u4e1a\u52a1\u4f19\u4f34\u548c\u6f5c\u5728\u6295\u8d44\u8005\u5728\u5185\u7684\u5229\u76ca\u76f8\u5173\u8005\u4e2d\u7684\u4fe1\u8a89\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_bao_cao_kiem_toan_tuan_thu_doi_voi_quan_tri_rui_ro_va_thue\"><\/span><b>\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u5bf9\u98ce\u9669\u7ba1\u7406\u548c\u7a0e\u52a1\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:c873eb6a-d890-45d4-9b4d-0a2fb90181fe-12\" data-testid=\"conversation-turn-26\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"03da66d2-cb63-457b-896f-346bc51453a7\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"477\" data-is-last-node=\"\" data-is-only-node=\"\">\u5728\u6cd5\u5f8b\u6846\u67b6\u548c\u6cbb\u7406\u6807\u51c6\u65e5\u76ca\u5b8c\u5584\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u4e1a\u5fc5\u987b\u5145\u5206\u7406\u89e3\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u3002\u5408\u89c4\u5ba1\u8ba1\u4e0d\u4ec5\u65e8\u5728\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\uff0c\u8fd8\u80fd\u6839\u636e\u56fd\u9645\u6807\u51c6\u548c\u8d8a\u5357\u6807\u51c6\uff0c\u53cd\u6620\u4f01\u4e1a\u5bf9\u6cd5\u5f8b\u3001\u4e13\u95e8\u6cd5\u89c4\u548c\u5185\u90e8\u89c4\u7ae0\u7684\u9075\u5b88\u7a0b\u5ea6\u3002\u4ee5\u4e0b\u5185\u5bb9\u5c06\u9610\u660e\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u7684\u6982\u5ff5\u3001\u6cd5\u5f8b\u4f9d\u636e\u53ca\u5176\u5728\u98ce\u9669\u7ba1\u7406\u548c\u63d0\u5347\u8fd0\u8425\u6548\u7387\u65b9\u9762\u7684\u6838\u5fc3\u4f5c\u7528\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Cung_co_kiem_soat_noi_bo_va_giam_thieu_rui_ro_tuan_thu\"><\/span><b>\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\uff0c\u964d\u4f4e\u5408\u89c4\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u5408\u89c4\u98ce\u9669\u4fb5\u5bb3\u7684\u6709\u6548\u5de5\u5177\u3002\u8fd9\u4e9b\u98ce\u9669\u5305\u62ec\u6cd5\u5f8b\u98ce\u9669\uff08\u88ab\u8d77\u8bc9\u3001\u88ab\u7f5a\u6b3e\uff09\u3001\u8d22\u52a1\u98ce\u9669\uff08\u62d6\u6b20\u7a0e\u6b3e\u3001\u4e0d\u5408\u89c4\u652f\u51fa\uff09\u548c\u58f0\u8a89\u98ce\u9669\uff08\u5931\u53bb\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u4efb\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u5efa\u8bae\u6709\u52a9\u4e8e\u7ba1\u7406\u5c42\u8bc6\u522b\u5e76\u89e3\u51b3\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u4e2d\u7684\u6f0f\u6d1e\u3002\u4f8b\u5982\uff0c\u5982\u679c\u53d1\u73b0\u4ed8\u6b3e\u5ba1\u6279\u6d41\u7a0b\u5b58\u5728\u8fdd\u89c4\u884c\u4e3a\uff0c\u5ba1\u8ba1\u4eba\u5458\u53ef\u80fd\u4f1a\u5efa\u8bae\u52a0\u5f3a\u4ed8\u6b3e\u6d41\u7a0b\u4e2d\u7684\u201c\u56db\u773c\u5ba1\u6838\u201d\u673a\u5236\u3002\u843d\u5b9e\u8fd9\u4e9b\u5efa\u8bae\u5c06\u6709\u52a9\u4e8e\u63d0\u5347\u672a\u6765\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u8d28\u91cf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_tuan_thu_thue_bao_ve_loi_ich_doanh_nghiep\"><\/span><b>\u4f18\u5316\u7a0e\u52a1\u5408\u89c4\uff1a\u4fdd\u62a4\u4f01\u4e1a\u5229\u76ca\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u9886\u57df\uff0c\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u5c24\u4e3a\u91cd\u8981\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u5168\u9762\u5ba1\u67e5\u4ee5\u4e0b\u5173\u952e\u95ee\u9898\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u6240\u9700\u7684\u6587\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u5fc5\u987b\u9075\u5b88\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u589e\u503c\u7a0e\u6263\u9664\u6761\u4ef6\u53ca\u53ef\u6263\u9664\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u786e\u4fdd\u6587\u4ef6\u7b26\u5408\u7a0e\u6cd5\u548c\u6307\u5bfc\u6027\u901a\u544a\uff08\u4f8b\u5982\u7b2c 96\/2015\/TT-BTC \u53f7\u901a\u544a\uff09\u7684\u89c4\u5b9a\uff0c\u5177\u6709\u5408\u6cd5\u6027\u548c\u6709\u6548\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\uff1a<\/b><span style=\"font-weight: 400;\"> \u786e\u4fdd\u5e94\u7528\u6b63\u786e\u7684\u79d1\u76ee\u3001\u7a0e\u7387\u548c\u7533\u62a5\u65f6\u95f4\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u65f6\u53ef\u4f5c\u4e3a\u91cd\u8981\u7684\u53c2\u8003\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u8bc1\u660e\u516c\u53f8\u5728\u9075\u5b88\u7a0e\u6cd5\u65b9\u9762\u6240\u505a\u7684\u52aa\u529b\u548c\u8bda\u610f\u3002\u53cd\u4e4b\uff0c\u5ffd\u89c6\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u5efa\u8bae\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u548c\u884c\u653f\u5904\u7f5a\uff0c\u5c24\u5176\u662f\u5728\u6839\u636e\u5173\u4e8e\u7a0e\u52a1\u9886\u57df\u884c\u653f\u5904\u7f5a\u7684\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u65f6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_pham_vi_va_cac_tieu_chi_danh_gia_trong_kiem_toan_tuan_thu\"><\/span><b>\u5408\u89c4\u6027\u5ba1\u8ba1\u7684\u76ee\u6807\u3001\u8303\u56f4\u548c\u8bc4\u4f30\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u4f7f\u5408\u89c4\u6027\u5ba1\u8ba1\u53d1\u6325\u5207\u5b9e\u4ef7\u503c\uff0c\u4f01\u4e1a\u9700\u8981\u660e\u786e\u5b9a\u4e49\u5176\u76ee\u6807\u3001\u8303\u56f4\u548c\u8bc4\u4f30\u6807\u51c6\u3002\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e0d\u4ec5\u80fd\u786e\u8ba4\u4f01\u4e1a\u5bf9\u6cd5\u5f8b\u6cd5\u89c4\u548c\u5185\u90e8\u89c4\u7ae0\u7684\u9075\u5b88\u7a0b\u5ea6\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u8bc6\u522b\u9519\u8bef\u3001\u5206\u6790\u9519\u8bef\u539f\u56e0\u5e76\u63d0\u51fa\u7ea0\u6b63\u63aa\u65bd\u3002\u660e\u786e\u8fd9\u4e9b\u65b9\u9762\u6709\u52a9\u4e8e\u5ba1\u8ba1\u8fc7\u7a0b\u4fdd\u6301\u4e13\u6ce8\uff0c\u63d0\u9ad8\u7ed3\u8bba\u7684\u53ef\u9760\u6027\uff0c\u5e76\u652f\u6301\u7ba1\u7406\u5c42\u4e3b\u52a8\u7ba1\u7406\u5408\u89c4\u98ce\u9669\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_chi_tiet_cua_viec_lap_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u7f16\u5236\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u7684\u8be6\u7ec6\u76ee\u6807\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u5ba1\u8ba1\u7684\u4e3b\u8981\u76ee\u6807\u662f\u63d0\u4f9b\u5ba1\u8ba1\u610f\u89c1\uff0c\u786e\u8ba4\u88ab\u5ba1\u8ba1\u6d3b\u52a8\u662f\u5426\u5b8c\u5168\u7b26\u5408\u65e2\u5b9a\u89c4\u5219\u548c\u6cd5\u89c4\u3002\u5177\u4f53\u800c\u8a00\uff0c\u51fa\u5177\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u76ee\u6807\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_4260\" aria-describedby=\"caption-attachment-4260\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4260\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu.jpg\" alt=\"M\u1ee5c ti\u00eau chi ti\u1ebft c\u1ee7a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-tieu-chi-tiet-cua-viec-lap-bao-cao-kiem-toan-tuan-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4260\" class=\"wp-caption-text\">\u7f16\u5236\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u7684\u8be6\u7ec6\u76ee\u6807\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u662f\u5426\u7b26\u5408\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u548c\u4f1a\u8ba1\u5236\u5ea6\uff08\u4f8b\u5982 200\/2014\/TT-BTC \u53f7\u901a\u51fd\u6216 133\/2016\/TT-BTC \u53f7\u901a\u51fd\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u4e0e\u7ecf\u6d4e\u4ea4\u6613\u76f8\u5173\u7684\u6cd5\u5f8b\u6587\u4ef6\u548c\u8bb0\u5f55\u7684\u5b8c\u6574\u6027\u548c\u6709\u6548\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u660e\u786e\u8bc6\u522b\u8fdd\u89c4\u884c\u4e3a\uff0c\u5e76\u6309\u4e25\u91cd\u7a0b\u5ea6\u548c\u6839\u672c\u539f\u56e0\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u51fa\u5efa\u8bbe\u6027\u5efa\u8bae\uff0c\u4ee5\u6539\u8fdb\u6d41\u7a0b\u5e76\u964d\u4f4e\u5408\u89c4\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_tuan_thu_cac_linh_vuc_can_duoc_xac_nhan\"><\/span><b>\u5408\u89c4\u6027\u5ba1\u8ba1\u8303\u56f4\uff1a\u9700\u8981\u6838\u5b9e\u7684\u9886\u57df<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u8303\u56f4\u53d6\u51b3\u4e8e\u5ba1\u8ba1\u4e1a\u52a1\u7684\u5177\u4f53\u8981\u6c42\u6216\u76f8\u5173\u6cd5\u5f8b\u7684\u89c4\u5b9a\u3002\u5e38\u89c1\u7684\u5ba1\u8ba1\u9886\u57df\u5305\u62ec\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u5408\u89c4\u6027\u5ba1\u8ba1\u8303\u56f4\u6982\u8981\u8868<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><b>\u5ba1\u8ba1\u9886\u57df<\/b><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><b>\u5408\u89c4\u6027\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><b>\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u589e\u503c\u7a0e\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u53ca\u7f34\u7eb3\u7684\u76f8\u5173\u89c4\u5b9a\uff1b\u6b63\u786e\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u73b0\u884c\u7a0e\u52a1\u901a\u544a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u7cfb\u7edf<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\u9075\u5faa\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u548c\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u89c4\u5b9a\u7684\u8d22\u52a1\u62a5\u8868\u786e\u8ba4\u3001\u8ba1\u91cf\u3001\u7f16\u5236\u548c\u5217\u62a5\u539f\u5219\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5\uff0c\u4f1a\u8ba1\u6307\u5bfc\u901a\u544a\uff08200\/133\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u5408\u540c\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u300a\u6c11\u6cd5\u5178\u300b\u548c\u300a\u62db\u6807\u6cd5\u300b\u4e2d\u5173\u4e8e\u62db\u6807\u3001\u516c\u5171\u91c7\u8d2d\u3001\u5408\u540c\u7b7e\u8ba2\u548c\u6267\u884c\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u6c11\u6cd5\u5178\u3001\u62db\u6807\u6cd5\uff08\u5982\u9002\u7528\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">\u4eba\u529b\u8d44\u6e90\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center; width: 47.495%;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u52b3\u52a8\u6cd5\u3001\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u4ee5\u53ca\u5185\u90e8\u85aa\u916c\u5956\u91d1\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 33.0661%;\"><span style=\"font-weight: 400;\">\u52b3\u52a8\u6cd5\u3001\u793e\u4f1a\u4fdd\u9669\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_danh_gia_trong_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u8bc4\u4f30\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u7f16\u5236\u4e00\u4efd\u9ad8\u5ea6\u53ef\u9760\u7684\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\uff0c\u5ba1\u8ba1\u4eba\u5458\u5c06\u4f7f\u7528\u6e05\u6670\u4e14\u53ef\u9a8c\u8bc1\u7684\u8bc4\u4f30\u6807\u51c6\u3002\u8fd9\u4e9b\u6807\u51c6\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5f3a\u5236\u6027\u6cd5\u5f8b\u6807\u51c6\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u662f\u56fd\u5bb6\u9881\u5e03\u7684\u6cd5\u5f8b\u3001\u6cd5\u4ee4\u3001\u901a\u544a\uff0c\u5355\u4f4d\u6709\u4e49\u52a1\u9075\u5b88\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u548c\u6807\u51c6\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u662f\u5355\u4f4d\u81ea\u8eab\u53d1\u5e03\u7684\u89c4\u7ae0\u5236\u5ea6\u3001\u7a0b\u5e8f\u548c\u624b\u518c\uff08\u4f8b\u5982\u8d22\u52a1\u7ba1\u7406\u6761\u4f8b\u3001\u4ed8\u6b3e\u7a0b\u5e8f\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5408\u540c\u6807\u51c6\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u662f\u4e0e\u7b2c\u4e09\u65b9\u7b7e\u7f72\u7684\u6761\u6b3e\u548c\u534f\u8bae\uff08\u5c24\u5176\u662f\u5728\u7531\u5b98\u65b9\u53d1\u5c55\u63f4\u52a9\u6216\u56fd\u9645\u8d37\u6b3e\u8d44\u52a9\u7684\u9879\u76ee\u4e2d\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e66\u9762\u5408\u89c4\u4e0e\u5b9e\u9645\u5408\u89c4\u4e4b\u95f4\u7684\u533a\u522b\u5c06\u5728\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u4e2d\u4e88\u4ee5\u9610\u660e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_bao_cao_kiem_toan_tuan_thu_voi_cac_loai_bao_cao_khac\"><\/span><b>\u5c06\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e0e\u5176\u4ed6\u7c7b\u578b\u7684\u62a5\u544a\u8fdb\u884c\u6bd4\u8f83\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u533a\u5206\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e0e\u8d22\u52a1\u548c\u8fd0\u8425\u5ba1\u8ba1\u81f3\u5173\u91cd\u8981\uff0c\u4ee5\u907f\u514d\u5bf9\u76ee\u6807\u548c\u7ed3\u679c\u4ea7\u751f\u6df7\u6dc6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_tai_chinh\"><\/span><b>\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u5ba1\u8ba1\u62a5\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u516c\u53f8\u6cbb\u7406\u5b9e\u8df5\u4e2d\uff0c\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u5ba1\u8ba1\u62a5\u544a\u7ecf\u5e38\u540c\u65f6\u4f7f\u7528\uff0c\u4f46\u5b83\u4eec\u7684\u76ee\u6807\u548c\u8bc4\u4f30\u8303\u56f4\u6709\u6240\u4e0d\u540c\u3002\u660e\u786e\u533a\u5206\u8fd9\u4e24\u79cd\u62a5\u544a\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e86\u89e3\u6bcf\u79cd\u5ba1\u8ba1\u7684\u771f\u6b63\u4ef7\u503c\uff0c\u5e76\u8ba4\u8bc6\u5230\u6cd5\u5f8b\u5408\u89c4\u4e0e\u8d22\u52a1\u62a5\u8868\u7684\u516c\u5141\u6027\u548c\u51c6\u786e\u6027\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u5ba1\u8ba1\u62a5\u544a\u6458\u8981<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d22\u52a1\u5ba1\u8ba1\u62a5\u544a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u6cd5\u5f8b\u6cd5\u89c4\u7684\u9075\u5b88\u7a0b\u5ea6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6807\u51c6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3001\u5185\u90e8\u89c4\u7ae0\u3001\u5408\u540c\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u51c6\u5219\uff08VAS\/IFRS\uff09\uff0c\u4f1a\u8ba1\u7cfb\u7edf\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f93\u51fa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5408\u89c4\u6027\u7684\u7ed3\u8bba\u3001\u5df2\u53d1\u73b0\u7684\u8fdd\u89c4\u884c\u4e3a\u4ee5\u53ca\u6539\u8fdb\u5efa\u8bae\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u8d22\u52a1\u62a5\u8868\u662f\u5426\u5b58\u5728\u91cd\u5927\u9519\u62a5\u53d1\u8868\u610f\u89c1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f71\u54cd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u98ce\u9669\u7ba1\u7406\uff0c\u5185\u90e8\u63a7\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8d44\u3001\u501f\u8d37\u548c\u4f01\u4e1a\u7ee9\u6548\u8bc4\u4f30\u65b9\u9762\u7684\u51b3\u7b56\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5728\u8bb8\u591a\u7efc\u5408\u5ba1\u8ba1\u4e2d\uff0c\u5ba1\u8ba1\u5e08\u4f1a\u540c\u65f6\u6267\u884c\u8fd9\u4e24\u79cd\u7c7b\u578b\u7684\u5ba1\u8ba1\uff0c\u800c\u5408\u89c4\u6027\u5ba1\u8ba1\u7ed3\u679c\u53ef\u80fd\u4f1a\u5f71\u54cd\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u610f\u89c1\u3002\u4f8b\u5982\uff0c\u4e0d\u9075\u5b88\u53d1\u7968\u89c4\u5b9a\uff08\u7b2c123\u53f7\u6cd5\u4ee4\uff09\u53ef\u80fd\u5bfc\u81f4\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\uff0c\u4ece\u800c\u626d\u66f2\u5229\u6da6\uff0c\u5e76\u5f71\u54cd\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_tuan_thu_va_bao_cao_kiem_toan_hoat_dong\"><\/span><b>\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u548c\u8fd0\u8425\u5ba1\u8ba1\u62a5\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd0\u8425\u5ba1\u8ba1\u4fa7\u91cd\u4e8e\u8fd0\u8425\u7684\u7ecf\u6d4e\u6027\u3001\u6709\u6548\u6027\u548c\u6548\u7387\u3002\u800c\u5408\u89c4\u6027\u5ba1\u8ba1\u5219\u4fa7\u91cd\u4e8e\u89c4\u5219\u7684\u9075\u5b88\u60c5\u51b5\u3002\u5c3d\u7ba1\u76ee\u6807\u4e0d\u540c\uff0c\u4f46\u8fd9\u4e24\u79cd\u5ba1\u8ba1\u5f80\u5f80\u76f8\u8f85\u76f8\u6210\u3002\u4f4e\u6548\u7684\u6d41\u7a0b\uff08\u8fd0\u8425\u5ba1\u8ba1\uff09\u901a\u5e38\u6e90\u4e8e\u4e0d\u9075\u5b88\u65e2\u5b9a\u7a0b\u5e8f\uff08\u5408\u89c4\u6027\u5ba1\u8ba1\uff09\u3002\u6b63\u786e\u533a\u5206\u6bcf\u79cd\u5ba1\u8ba1\u7684\u6027\u8d28\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u53d1\u6325\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bao_cao_kiem_toan_tuan_thu_chuyen_nghiep_theo_chuan_VSA\"><\/span><b>\u5ba1\u8ba1\u62a5\u544a\u7f16\u5236\u8fc7\u7a0b\u9075\u5faaVSA\u4e13\u4e1a\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7f16\u5236\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u8fc7\u7a0b\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\uff0c\u4ee5\u786e\u4fdd\u5ba1\u8ba1\u610f\u89c1\u7684\u72ec\u7acb\u6027\u548c\u5ba2\u89c2\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_va_thiet_lap_tieu_chi_kiem_toan\"><\/span><b>\u5236\u5b9a\u5e76\u5b8c\u5584\u5ba1\u8ba1\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e00\u6b65\u662f\u5236\u5b9a\u8be6\u7ec6\u8ba1\u5212\uff0c\u5305\u62ec\u660e\u786e\u5177\u4f53\u76ee\u6807\u3001\u5ba1\u8ba1\u8303\u56f4\uff0c\u5c24\u5176\u8981\u660e\u786e\u5c06\u8981\u9002\u7528\u7684\u5408\u89c4\u6807\u51c6\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u6df1\u5165\u7814\u7a76\u76f8\u5173\u7684\u6cd5\u5f8b\u6587\u4ef6\u548c\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u3002\u5728\u8ba1\u5212\u9636\u6bb5\u8bc6\u522b\u5408\u89c4\u98ce\u9669\u6709\u52a9\u4e8e\u5c06\u8d44\u6e90\u96c6\u4e2d\u4e8e\u5173\u952e\u9886\u57df\uff0c\u4f8b\u5982\u5173\u8054\u65b9\u4ea4\u6613\u6216\u65e0\u5408\u6cd5\u53d1\u7968\u7684\u652f\u51fa\u3002\u8fd9\u79cd\u5468\u5bc6\u7684\u51c6\u5907\u662f\u6700\u7ec8\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u8d28\u91cf\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_bang_chung_va_thuc_hien_thu_nghiem_tuan_thu\"><\/span><b>\u6536\u96c6\u8bc1\u636e\u5e76\u8fdb\u884c\u5408\u89c4\u6027\u6d4b\u8bd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u89c4\u5212\u9636\u6bb5\u7ed3\u675f\u540e\uff0c\u5408\u89c4\u6027\u5ba1\u8ba1\u8fdb\u5165\u6267\u884c\u9636\u6bb5\u2014\u2014\u8fd9\u662f\u51b3\u5b9a\u5ba1\u8ba1\u7ed3\u679c\u8d28\u91cf\u7684\u5173\u952e\u9636\u6bb5\u3002\u5728\u6b64\u9636\u6bb5\uff0c\u5ba1\u8ba1\u4eba\u5458\u76f4\u63a5\u901a\u8fc7\u8bb0\u5f55\u3001\u6587\u4ef6\u548c\u9002\u5f53\u7684\u5408\u89c4\u6027\u6d4b\u8bd5\u6280\u672f\u6536\u96c6\u548c\u8bc4\u4f30\u5ba1\u8ba1\u8bc1\u636e\u3002\u8fd9\u4e00\u8fc7\u7a0b\u7684\u7ed3\u679c\u5c06\u4f5c\u4e3a\u8bc6\u522b\u5ba1\u8ba1\u53d1\u73b0\u3001\u8bc4\u4f30\u5408\u89c4\u6c34\u5e73\u4ee5\u53ca\u6784\u5efa\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u6838\u5fc3\u5185\u5bb9\u7684\u57fa\u7840\u3002<\/p>\n<figure id=\"attachment_4261\" aria-describedby=\"caption-attachment-4261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4261\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA.jpg\" alt=\"Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p theo chu\u1ea9n VSA\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-bao-cao-kiem-toan-tuan-thu-chuyen-nghiep-theo-chuan-VSA-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4261\" class=\"wp-caption-text\">\u5ba1\u8ba1\u62a5\u544a\u7f16\u5236\u8fc7\u7a0b\u9075\u5faaVSA\u4e13\u4e1a\u6807\u51c6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u7279\u522b\u5173\u6ce8\u89c4\u6a21\u8f83\u5927\u6216\u8f83\u4e3a\u590d\u6742\u7684\u7ecf\u6d4e\u4ea4\u6613\uff0c\u786e\u4fdd\u6240\u6709\u5408\u89c4\u65b9\u9762\u90fd\u5f97\u5230\u8003\u8651\u3002\u4f8b\u5982\uff0c\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u6838\u5b9e\u53ef\u6263\u9664\u8d39\u7528\u5fc5\u987b\u540c\u65f6\u7b26\u5408\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u548c\u7a0e\u52a1\u603b\u5c40\u7684\u6700\u65b0\u6307\u5bfc\u6587\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_phat_hien_va_hoan_thien_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u8bc4\u4f30\u8c03\u67e5\u7ed3\u679c\u5e76\u6539\u8fdb\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6536\u96c6\u8bc1\u636e\u540e\uff0c\u5ba1\u8ba1\u5e08\u8bc4\u4f30\u6bcf\u9879\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\u3002\u8fdd\u89c4\u884c\u4e3a\u88ab\u5206\u4e3a\u4e09\u7c7b\uff1a\u8fdd\u6cd5\u884c\u4e3a\u3001\u5185\u90e8\u63a7\u5236\u7f3a\u9677\u6216\u4e0d\u7b26\u5408\u6cd5\u89c4\u3002\u57fa\u4e8e\u6b64\u8bc4\u4f30\uff0c\u5ba1\u8ba1\u5e08\u5f62\u6210\u5ba1\u8ba1\u610f\u89c1\u5e76\u6700\u7ec8\u5b8c\u6210\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u517c\u987e\u4e24\u65b9\u9762\uff1a\u65e2\u8981\u6307\u51fa\u9519\u8bef\uff0c\u4e5f\u8981\u63d0\u51fa\u5207\u5b9e\u53ef\u884c\u7684\u7ea0\u6b63\u63aa\u65bd\u3002\u6240\u6709\u8c03\u67e5\u7ed3\u679c\u90fd\u5fc5\u987b\u6709\u5177\u4f53\u7684\u5ba1\u8ba1\u8bc1\u636e\u652f\u6301\uff0c\u4ee5\u589e\u5f3a\u5176\u8bf4\u670d\u529b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_va_cau_truc_bat_buoc_cua_bao_cao_kiem_toan_tuan_thu\"><\/span><b>\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u5185\u5bb9\u548c\u5fc5\u8981\u7ed3\u6784\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u53ea\u6709\u5f53\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u5185\u5bb9\u6b63\u786e\uff0c\u5e76\u7b26\u5408\u5ba1\u8ba1\u5b9e\u52a1\u548c\u76f8\u5173\u6807\u51c6\u7684\u89c4\u8303\u7ed3\u6784\u65f6\uff0c\u5b83\u624d\u80fd\u771f\u6b63\u53d1\u6325\u4ef7\u503c\u3002\u6e05\u6670\u5b8c\u6574\u7684\u7ed3\u6784\u4e0d\u4ec5\u6709\u52a9\u4e8e\u5ba1\u8ba1\u4eba\u5458\u5ba2\u89c2\u3001\u4e13\u4e1a\u5730\u8868\u8fbe\u610f\u89c1\uff0c\u4e5f\u4fbf\u4e8e\u7ba1\u7406\u5c42\u548c\u76d1\u7ba1\u673a\u6784\u8bc4\u4f30\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u5408\u89c4\u6c34\u5e73\u3002\u4ee5\u4e0b\u90e8\u5206\u6982\u8ff0\u4e86\u6807\u51c6\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u7684\u5f3a\u5236\u6027\u7ed3\u6784\u548c\u5173\u952e\u8981\u6c42\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_tieu_chuan_cua_bao_cao\"><\/span><b>\u6807\u51c6\u62a5\u544a\u7ed3\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5ba1\u8ba1\u60ef\u4f8b\u548c\u76f8\u5173\u6807\u51c6\uff0c\u4e00\u4efd\u6807\u51c6\u7684\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u901a\u5e38\u5305\u62ec\u4ee5\u4e0b\u4e3b\u8981\u90e8\u5206\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_mo_dau\"><\/span><b>\u4ecb\u7ecd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u672c\u8282\u9610\u660e\u4e86\u5ba1\u8ba1\u5bf9\u8c61\u3001\u8303\u56f4\u3001\u76ee\u6807\u548c\u9002\u7528\u7684\u5ba1\u8ba1\u51c6\u5219\uff08\u4f8b\u5982\uff0c2015\u5e74\u4f1a\u8ba1\u6cd5\u30012014\u5e74\u589e\u503c\u7a0e\u6cd5\u53ca\u5176\u4ed6\u76f8\u5173\u6cd5\u89c4\u7684\u9002\u7528\uff09\u3002\u540c\u65f6\uff0c\u5f15\u8a00\u90e8\u5206\u8fd8\u660e\u786e\u4e86\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7ba1\u7406\u5c42\u5728\u6cd5\u5f8b\u5408\u89c4\u65b9\u9762\u7684\u8d23\u4efb\uff0c\u4ee5\u53ca\u5ba1\u8ba1\u5e08\u5728\u7f16\u5236\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u65b9\u9762\u7684\u8d23\u4efb\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u91cd\u8981\u7684\u90e8\u5206\uff0c\u5ba1\u8ba1\u5e08\u4f1a\u5728\u6b64\u90e8\u5206\u5f97\u51fa\u5173\u4e8e\u5408\u89c4\u7a0b\u5ea6\u7684\u7ed3\u8bba\u3002\u5ba1\u8ba1\u610f\u89c1\u53ef\u80fd\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u672a\u7ecf\u5ba1\u6838\u7684\u610f\u89c1\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u5355\u4f4d\u5b8c\u5168\u7b26\u5408\u6240\u6709\u5173\u952e\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5408\u683c\u610f\u89c1\uff1a<\/b><span style=\"font-weight: 400;\"> \u9664\u67d0\u4e9b\u5df2\u660e\u786e\u5217\u51fa\u7684\u5177\u4f53\u95ee\u9898\u5916\uff0c\u8be5\u88c5\u7f6e\u7b26\u5408\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u5229\u610f\u89c1\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fdd\u89c4\u7a0b\u5ea6\u4e25\u91cd\u4e14\u666e\u904d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u514d\u8d23\u58f0\u660e\uff1a<\/b><span style=\"font-weight: 400;\"> \u7531\u4e8e\u65e0\u6cd5\u6536\u96c6\u5230\u8db3\u591f\u7684\u8bc1\u636e\u6765\u5bf9\u5408\u89c4\u6027\u53d1\u8868\u610f\u89c1\uff0c\u56e0\u6b64\u65e0\u6cd5\u5f97\u51fa\u76f8\u5173\u7ed3\u8bba\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phat_hien_va_kien_nghi\"><\/span><b>\u8c03\u67e5\u7ed3\u679c\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u672c\u8282\u8be6\u7ec6\u5217\u51fa\u6bcf\u4e00\u9879\u4e0d\u5408\u89c4\u6216\u5185\u90e8\u63a7\u5236\u7f3a\u9677\u3002\u6bcf\u9879\u53d1\u73b0\u5747\u5e94\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8be6\u7ec6\u63cf\u8ff0\uff1a<\/b><span style=\"font-weight: 400;\"> \u63cf\u8ff0\u8fdd\u89c4\u6216\u758f\u5ffd\u884c\u4e3a\uff08\u4f8b\u5982\uff0c\u672a\u80fd\u7f16\u5236\u5b9a\u671f\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f9d\u636e\uff08\u6807\u51c6\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u8bf7\u5177\u4f53\u8bf4\u660e\u8fdd\u53cd\u4e86\u54ea\u6761\u6cd5\u5f8b\u6761\u6587\u6216\u6cd5\u89c4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> \u5206\u6790\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\uff08\u4f8b\u5982\uff0c\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u4ea7\u751f\u7684\u6b20\u7a0e\u548c\u884c\u653f\u5904\u7f5a\u98ce\u9669\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5efa\u8bae\u7684\u89e3\u51b3\u65b9\u6848\uff1a<\/b><span style=\"font-weight: 400;\"> \u5411\u8463\u4e8b\u4f1a\u63d0\u51fa\u5177\u4f53\u63aa\u65bd\uff08\u4f8b\u5982\uff0c\u53d1\u5e03\u65b0\u7684\u5185\u90e8\u63a7\u5236\u7a0b\u5e8f\uff0c\u8c03\u6574\u4f1a\u8ba1\u5236\u5ea6\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_tinh_khach_quan_va_chuyen_nghiep\"><\/span><b>\u5bf9\u5ba2\u89c2\u6027\u548c\u4e13\u4e1a\u6027\u7684\u8981\u6c42<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u5ba2\u89c2\u3001\u72ec\u7acb\u5730\u7f16\u5236\uff0c\u5e76\u4ee5\u771f\u5b9e\u7684\u5ba1\u8ba1\u8bc1\u636e\u4e3a\u57fa\u7840\u3002\u5ba1\u8ba1\u4eba\u5458\u4e0d\u5f97\u4e3b\u89c2\u5224\u65ad\uff0c\u800c\u5fc5\u987b\u4f9d\u636e\u5177\u4f53\u7684\u6cd5\u5f8b\u3001\u901a\u544a\u548c\u6cd5\u89c4\u8fdb\u884c\u8bc4\u4f30\u3002\u6b64\u5916\uff0c\u4f7f\u7528\u6807\u51c6\u3001\u6e05\u6670\u3001\u6613\u4e8e\u7406\u89e3\u7684\u8bed\u8a00\uff0c\u65e0\u8bba\u662f\u5bf9\u7ba1\u7406\u4eba\u5458\u8fd8\u662f\u4e3b\u7ba1\u90e8\u95e8\uff0c\u90fd\u80fd\u4f53\u73b0\u4e13\u4e1a\u6027\u3002\u5408\u89c4\u6027\u5ba1\u8ba1\u62a5\u544a\u4e2d\u82e5\u7f3a\u5c11\u5fc5\u8981\u4fe1\u606f\uff0c\u53ef\u80fd\u4f1a\u964d\u4f4e\u6574\u4e2a\u5ba1\u8ba1\u8fc7\u7a0b\u7684\u6cd5\u5f8b\u6548\u529b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u4f53\u73b0\u4e86\u516c\u53f8\u6cbb\u7406\u7684\u6210\u719f\u5ea6\u548c\u89c4\u8303\u6027\u3002\u5b83\u4e0d\u4ec5\u786e\u8ba4\u4e86\u516c\u53f8\u5bf9\u6cd5\u5f8b\u6cd5\u89c4\u548c\u4f1a\u8ba1\u51c6\u5219\u7684\u9075\u5b88\u60c5\u51b5\uff0c\u4e5f\u4e3a\u6d41\u7a0b\u6539\u8fdb\u3001\u5f3a\u5316\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u4ee5\u53ca\u964d\u4f4e\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\u5960\u5b9a\u4e86\u57fa\u7840\u3002\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u6709\u52a9\u4e8e\u63d0\u5347\u5229\u76ca\u76f8\u5173\u8005\u7684\u4fe1\u5fc3\uff0c\u5e76\u652f\u6301\u4f01\u4e1a\u7684\u7a33\u5b9a\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6b63\u5728\u5bfb\u627e\u4e00\u4f4d\u4e13\u4e1a\u3001\u72ec\u7acb\u7684\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\uff0c\u4ee5\u6839\u636e\u4e30\u5bcc\u7684\u5b9e\u8df5\u7ecf\u9a8c\u548c\u5bf9\u8d8a\u5357\u7a0e\u6cd5\u7684\u6df1\u5165\u4e86\u89e3\uff0c\u4e3a\u60a8\u51c6\u5907\u4e00\u4efd\u9ad8\u5ea6\u53ef\u9760\u7684\u5408\u89c4\u5ba1\u8ba1\u62a5\u544a\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002\u6211\u4eec\u81f4\u529b\u4e8e\u63d0\u4f9b\u5168\u9762\u7684\u7a0e\u52a1\u5ba1\u8ba1\u548c\u4f1a\u8ba1\u670d\u52a1\uff0c\u4e0d\u4ec5\u5e2e\u52a9\u60a8\u5408\u89c4\uff0c\u8fd8\u80fd\u5728\u6cd5\u5f8b\u6846\u67b6\u5185\u4f18\u5316\u8fd0\u8425\u6548\u7387\u3002\u4e0d\u8981\u8ba9\u5408\u89c4\u98ce\u9669\u635f\u5bb3\u60a8\u7684\u4e1a\u52a1\u4ef7\u503c\uff1b\u7acb\u5373\u884c\u52a8\uff0c\u4e3a\u672a\u6765\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \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<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance Audit Report) kh\u00f4ng ch\u1ec9 l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 c\u1ed5 \u0111\u00f4ng. Trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, t\u1eeb Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf \u0111\u1ebfn [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4257,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4256","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4256"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4256\/revisions"}],"predecessor-version":[{"id":4560,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4256\/revisions\/4560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4257"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}