{"id":4299,"date":"2025-12-25T21:27:34","date_gmt":"2025-12-26T04:27:34","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4299"},"modified":"2026-01-08T02:24:24","modified_gmt":"2026-01-08T09:24:24","slug":"phan-tich-y-kien-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/","title":{"rendered":"\u4ec0\u4e48\u662f\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\uff1f\u5982\u4f55\u6839\u636eVSA\u6807\u51c6\u89e3\u8bfb\u548c\u8bc4\u4f30\u8d22\u52a1\u62a5\u8868\u98ce\u9669\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u662f\u5e2e\u52a9\u6295\u8d44\u8005\u3001\u503a\u6743\u4eba\u548c\u76d1\u7ba1\u673a\u6784\u8bc4\u4f30\u8d22\u52a1\u62a5\u8868\u516c\u5141\u6027\u548c\u51c6\u786e\u6027\u7684\u5173\u952e\u6b65\u9aa4\u3002\u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\u7b2c700\u3001705\u548c706\u53f7\uff0c\u5ba1\u8ba1\u610f\u89c1\u53cd\u6620\u4e86\u4f01\u4e1a\u5bf9\u4f1a\u8ba1\u51c6\u5219\u3001\u4f1a\u8ba1\u6cd5\u548c\u7a0e\u6536\u6cd5\u89c4\u7684\u9075\u5b88\u7a0b\u5ea6\u3002\u8d8a\u5357\u62e5\u6709\u8fd190\u4e07\u5bb6\u4f01\u4e1a\uff0c\u56e0\u6b64\uff0c\u6b63\u786e\u7406\u89e3\u5ba1\u8ba1\u610f\u89c1\u88ab\u89c6\u4e3a\u51b3\u7b56\u8fc7\u7a0b\u4e2d\u91cd\u8981\u7684\u98ce\u9669\u201c\u8fc7\u6ee4\u5668\u201d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u662f\u6295\u8d44\u3001\u8d37\u6b3e\u548c\u7a0e\u52a1\u51b3\u7b56\u7684\u57fa\u7840\u3002\u5f53\u4f01\u4e1a\u6536\u5230\u4fdd\u7559\u610f\u89c1\u7684\u5ba1\u8ba1\u62a5\u544a\u65f6\uff0c\u4f8b\u5982\u5173\u4e8e\u8d44\u4ea7\u6216\u8d1f\u503a\u8bb0\u5f55\u9519\u8bef\u7684\u62a5\u544a\uff0c\u5219\u53ef\u80fd\u9002\u7528\u4ee5\u4e0b\u4f8b\u5916\u60c5\u51b5\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u8bfb\u8005\u5e94\u7279\u522b\u6ce8\u610f\u3002\u6392\u9664\u9879\u76ee\u53ef\u80fd\u4f1a\u626d\u66f2\u5229\u6da6\u5e76\u589e\u52a0\u652f\u4ed8\u98ce\u9669\u3002\u672c\u6587\u65e8\u5728\u5e2e\u52a9\u60a8\u5206\u6790\u4e13\u4e1a\u5ba1\u8ba1\u610f\u89c1\uff0c\u63d0\u9ad8\u60a8\u9605\u8bfb\u548c\u7406\u89e3\u8d22\u52a1\u62a5\u8868\u7684\u80fd\u529b\uff0c\u5e76\u8bc6\u522b\u98ce\u9669\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Tam_quan_trong_cua_viec_phan_tich_y_kien_kiem_toan_trong_he_sinh_thai_ke_toan_%E2%80%93_kiem_toan_%E2%80%93_thue\" >\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5728\u4f1a\u8ba1-\u5ba1\u8ba1-\u7a0e\u52a1\u751f\u6001\u7cfb\u7edf\u4e2d\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-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Goc_nhin_cua_nha_dau_tu_va_chu_no_risk_assessment\" >\u6295\u8d44\u8005\u548c\u503a\u6743\u4eba\u89c6\u89d2\uff08\u98ce\u9669\u8bc4\u4f30\uff09<\/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\/phan-tich-y-kien-kiem-toan-la-gi\/#Goc_nhin_cua_co_quan_thue_va_quan_ly_nha_nuoc_compliance\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Y_kien_chap_nhan_toan_phan_unmodifiedclean_opinion\" >\u672a\u7ecf\u4fee\u6539\/\u5e72\u51c0\u7684\u610f\u89c1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Y_kien_ngoai_tru_qualified_opinion\" >\u5408\u683c\u7684\u610f\u89c1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Cau_truc_bao_cao_y_kien_ngoai_tru\" >\u7279\u522b\u610f\u89c1\u62a5\u544a\u7684\u7ed3\u6784<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Vi_du_thuc_tien_ve_anh_huong_khong_lan_toa\" >\u975e\u6269\u6563\u6027\u5f71\u54cd\u7684\u5b9e\u9645\u4f8b\u5b50\u3002<\/a><\/li><\/ul><\/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\/phan-tich-y-kien-kiem-toan-la-gi\/#Y_kien_trai_nguoc_khong_chap_nhan_adverse_opinion\" >\u53cd\u5bf9\/\u4e0d\u8d5e\u540c\u7684\u610f\u89c1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Tu_choi_dua_ra_y_kien_disclaimer_of_opinion\" >\u514d\u8d23\u58f0\u660e<\/a><\/li><\/ul><\/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\/phan-tich-y-kien-kiem-toan-la-gi\/#Huong_dan_chuyen_sau_cach_phan_tich_y_kien_kiem_toan_va_cac_doan_bo_sung\" 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>\u5206\u6790\u4e0e\u6301\u7eed\u7ecf\u8425\u76f8\u5173\u7684\u90e8\u5206\u3002<\/a><\/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\/phan-tich-y-kien-kiem-toan-la-gi\/#Sai_lam_pho_bien_khi_phan_tich_y_kien_kiem_toan_va_kinh_nghiem_thuc_tien\" >\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u548c\u5b9e\u8df5\u7ecf\u9a8c\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Loi_tap_trung_qua_muc_vao_y_kien_toan_phan\" >\u8fc7\u5206\u5173\u6ce8\u6574\u4f53\u89c2\u70b9\u7684\u9519\u8bef\u505a\u6cd5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Nham_lan_giua_ngoai_tru_va_trai_nguoc\" >\u6df7\u6dc6\u4f8b\u5916\u4e0e\u76f8\u53cd\u60c5\u51b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Bo_qua_rui_ro_thue_tu_y_kien_ngoai_tru\" >\u5ffd\u7565\u5408\u683c\u610f\u89c1\u4e2d\u7684\u7a0e\u52a1\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Ung_dung_phan_tich_y_kien_kiem_toan_trong_quan_tri_tai_chinh_va_tuan_thu\" >\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5728\u8d22\u52a1\u7ba1\u7406\u548c\u5408\u89c4\u4e2d\u7684\u5e94\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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-la-gi\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phan-tich-y-kien-kiem-toan-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=\"Tam_quan_trong_cua_viec_phan_tich_y_kien_kiem_toan_trong_he_sinh_thai_ke_toan_%E2%80%93_kiem_toan_%E2%80%93_thue\"><\/span><b>\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5728\u4f1a\u8ba1-\u5ba1\u8ba1-\u7a0e\u52a1\u751f\u6001\u7cfb\u7edf\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u77ac\u606f\u4e07\u53d8\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u662f\u63d0\u9ad8\u900f\u660e\u5ea6\u7684\u91cd\u8981\u5de5\u5177\u3002\u7136\u800c\uff0c\u5982\u679c\u8bfb\u8005\u4e0d\u4e86\u89e3\u5982\u4f55\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\uff0c\u5c31\u53ef\u80fd\u5b8c\u5168\u8bef\u89e3\u4f01\u4e1a\u7684\u5b9e\u9645\u8d22\u52a1\u72b6\u51b5\u3002\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u80fd\u591f\u63d0\u4f9b\u4e00\u4e2a\u4e13\u4e1a\u7684\u89c6\u89d2\uff0c\u5e2e\u52a9\u4eba\u4eec\u53d1\u73b0\u6f5c\u5728\u7684\u9519\u8bef\u548c\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Goc_nhin_cua_nha_dau_tu_va_chu_no_risk_assessment\"><\/span><b>\u6295\u8d44\u8005\u548c\u503a\u6743\u4eba\u89c6\u89d2\uff08\u98ce\u9669\u8bc4\u4f30\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6295\u8d44\u8005\u548c\u503a\u6743\u4eba\u800c\u8a00\uff0c\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u662f\u5c3d\u804c\u8c03\u67e5\u8fc7\u7a0b\u4e2d\u81f3\u5173\u91cd\u8981\u7684\u4e00\u73af\u3002\u5426\u5b9a\u610f\u89c1\u76f4\u63a5\u8868\u660e\u98ce\u9669\u6781\u9ad8\uff0c\u610f\u5473\u7740\u8d22\u52a1\u62a5\u8868\u5b58\u5728\u91cd\u5927\u4e14\u666e\u904d\u7684\u9519\u62a5\uff0c\u4e25\u91cd\u626d\u66f2\u4e86\u8d22\u52a1\u72b6\u51b5\u3002\u76f8\u53cd\uff0c\u65e0\u4fdd\u7559\u610f\u89c1\u5219\u8868\u660e\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5b8c\u6574\u6027\u5177\u6709\u9ad8\u5ea6\u4fe1\u5fc3\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_4304\" aria-describedby=\"caption-attachment-4304\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4304\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-viec-phan-tich-y-kien-kiem-toan-trong-he-sinh-thai-ke-toan-\u2013-kiem-toan-\u2013-thue.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ph\u00e2n t\u00edch \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n trong h\u1ec7 sinh th\u00e1i k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-viec-phan-tich-y-kien-kiem-toan-trong-he-sinh-thai-ke-toan-\u2013-kiem-toan-\u2013-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-viec-phan-tich-y-kien-kiem-toan-trong-he-sinh-thai-ke-toan-\u2013-kiem-toan-\u2013-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-viec-phan-tich-y-kien-kiem-toan-trong-he-sinh-thai-ke-toan-\u2013-kiem-toan-\u2013-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-viec-phan-tich-y-kien-kiem-toan-trong-he-sinh-thai-ke-toan-\u2013-kiem-toan-\u2013-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-viec-phan-tich-y-kien-kiem-toan-trong-he-sinh-thai-ke-toan-\u2013-kiem-toan-\u2013-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4304\" class=\"wp-caption-text\">\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5728\u4f1a\u8ba1-\u5ba1\u8ba1-\u7a0e\u52a1\u751f\u6001\u7cfb\u7edf\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u901a\u5e38\u4f1a\u5229\u7528\u5ba1\u8ba1\u610f\u89c1\u7684\u7ed3\u679c\u6765\u786e\u5b9a\u8d37\u6b3e\u9650\u989d\u6216\u8c03\u6574\u5229\u7387\u3002\u5982\u679c\u5ba1\u8ba1\u610f\u89c1\u5bf9\u574f\u8d26\u7684\u53ef\u6536\u56de\u6027\u63d0\u51fa\u4fdd\u7559\u610f\u89c1\uff0c\u94f6\u884c\u53ef\u80fd\u4f1a\u8981\u6c42\u63d0\u4f9b\u989d\u5916\u7684\u62b5\u62bc\u54c1\u3002\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u6709\u52a9\u4e8e\u51c6\u786e\u91cf\u5316\u8fd9\u79cd\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Goc_nhin_cua_co_quan_thue_va_quan_ly_nha_nuoc_compliance\"><\/span><b>\u7a0e\u52a1\u673a\u5173\u548c\u653f\u5e9c\u884c\u653f\u90e8\u95e8\u7684\u89c6\u89d2\uff08\u5408\u89c4\u6027\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c38\/2019\/QH14\u53f7\uff0c\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5c06\u72ec\u7acb\u5ba1\u8ba1\u7ed3\u679c\u4f5c\u4e3a\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u67e5\u7684\u4f9d\u636e\u3002\u5982\u679c\u5ba1\u8ba1\u62a5\u544a\u5bf9\u6536\u5165\u6216\u652f\u51fa\u7684\u786e\u8ba4\u6301\u6709\u4fdd\u7559\u610f\u89c1\uff0c\u5219\u53ef\u80fd\u9884\u793a\u7740\u5b58\u5728\u6f5c\u5728\u7684\u5077\u7a0e\u6f0f\u7a0e\u6216\u865a\u5047\u7533\u62a5\u884c\u4e3a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5ba1\u8ba1\u610f\u89c1\u7684\u5206\u6790\u6709\u52a9\u4e8e\u76d1\u7ba1\u673a\u6784\u8bc6\u522b\u5408\u89c4\u98ce\u9669\u8f83\u9ad8\u7684\u9886\u57df\u3002\u4f8b\u5982\uff0c\u5982\u679c\u5ba1\u8ba1\u610f\u89c1\u56e0\u5c11\u62a5\u7a0e\u6b3e\uff08\u4f01\u4e1a\u6240\u5f97\u7a0e\u6216\u589e\u503c\u7a0e\uff09\u800c\u51fa\u5177\uff0c\u7a0e\u52a1\u673a\u5173\u5c31\u4f1a\u5c06\u5ba1\u8ba1\u91cd\u70b9\u653e\u5728\u8fd9\u4e9b\u9879\u76ee\u4e0a\u3002\u56e0\u6b64\uff0c\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u4e0d\u4ec5\u6d89\u53ca\u8d22\u52a1\u95ee\u9898\uff0c\u66f4\u662f\u4e00\u4e2a\u91cd\u8981\u7684\u6cd5\u5f8b\u95ee\u9898\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Goc_nhin_cua_ban_lanh_dao_doanh_nghiep_governance\"><\/span><b>\u4f01\u4e1a\u9886\u5bfc\uff08\u6cbb\u7406\uff09\u7684\u89c6\u89d2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7ba1\u7406\u5c42\u5229\u7528\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u6765\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6709\u6548\u6027\u3002\u4fdd\u7559\u610f\u89c1\u901a\u5e38\u662f\u7531\u4e8e\u4f1a\u8ba1\u6d41\u7a0b\u4e2d\u7684\u63a7\u5236\u8584\u5f31\u9020\u6210\u7684\u3002\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u6709\u52a9\u4e8e\u7ba1\u7406\u5c42\u5236\u5b9a\u51b3\u7b56\uff0c\u4ee5\u6539\u8fdb\u6d41\u7a0b\u5e76\u63d0\u9ad8\u5185\u90e8\u4fe1\u606f\u7684\u53ef\u9760\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u7684\u7ed3\u679c\u4e5f\u4f1a\u76f4\u63a5\u5f71\u54cd\u516c\u53f8\u5728\u8d44\u672c\u5e02\u573a\u7684\u58f0\u8a89\u3002\u4e00\u4efd\u65e0\u4fdd\u7559\u610f\u89c1\uff08\u5b8c\u5168\u65e0\u4fdd\u7559\uff09\u662f\u516c\u53f8\u6cbb\u7406\u900f\u660e\u7684\u6709\u529b\u8bc1\u660e\uff0c\u6709\u52a9\u4e8e\u516c\u53f8\u7b79\u96c6\u8d44\u91d1\u3002\u76f8\u53cd\uff0c\u4e00\u4efd\u5426\u5b9a\u610f\u89c1\u5219\u4f1a\u964d\u4f4e\u80a1\u4ef7\u548c\u516c\u4f17\u4fe1\u5fc3\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Loai_y_kien_kiem_toan_theo_chuan_muc_kiem_toan_Viet_Nam_VSA_700_705_706\"><\/span><b>\u6839\u636e\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA 700\u3001705\u3001706\uff09\uff0c\u5ba1\u8ba1\u610f\u89c1\u5206\u4e3a 4 \u79cd\u7c7b\u578b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u660e\u786e\u89c4\u5b9a\u4e86\u5ba1\u8ba1\u5e08\u53ef\u4ee5\u51fa\u5177\u7684\u56db\u79cd\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b\u3002\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u5fc5\u987b\u57fa\u4e8e\u5bf9\u6bcf\u79cd\u610f\u89c1\u7684\u6027\u8d28\u548c\u5e94\u7528\u7684\u900f\u5f7b\u7406\u89e3\u3002VSA 700 \u89c4\u5b9a\u4e86\u65e0\u4fdd\u7559\u610f\u89c1\uff0c\u800c VSA 705 \u548c 706 \u5219\u89c4\u5b9a\u4e86\u975e\u4fdd\u7559\u610f\u89c1\u53ca\u5176\u91cd\u70b9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_chap_nhan_toan_phan_unmodifiedclean_opinion\"><\/span><b>\u672a\u7ecf\u4fee\u6539\/\u5e72\u51c0\u7684\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>\u5b9a\u4e49\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u5f97\u51fa\u7ed3\u8bba\uff0c\u8d22\u52a1\u62a5\u8868\u5728\u6240\u6709\u91cd\u5927\u65b9\u9762\u5747\u5df2\u6309\u7167\u9002\u7528\u7684\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u548c\u5217\u62a5\u6846\u67b6\uff08\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219 - VAS\uff09\u516c\u5141\u5408\u7406\u5730\u7f16\u5236\u548c\u5217\u62a5\u3002<\/span><\/p>\n<p><b>\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u7684\u91cd\u8981\u6027\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u6700\u4f73\u5ba1\u8ba1\u610f\u89c1\uff0c\u63d0\u4f9b\u6700\u9ad8\u7ea7\u522b\u7684\u4fdd\u8bc1\u3002\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\u8d22\u52a1\u62a5\u8868\u5b8c\u5168\u6ca1\u6709\u9519\u8bef\uff0c\u800c\u662f\u6307\u8fd9\u4e9b\u9519\u8bef\u5bf9\u6574\u4f53\u8d22\u52a1\u62a5\u8868\u7684\u5f71\u54cd\u5e76\u4e0d\u91cd\u5927\u3002\u5728\u5206\u6790\u8fd9\u4efd\u5ba1\u8ba1\u610f\u89c1\u65f6\uff0c\u7528\u6237\u53ef\u4ee5\u5bf9\u76f8\u5173\u6570\u636e\u62b1\u6709\u66f4\u5927\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<p><b>\u9002\u7528\u6761\u6b3e\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u5df2\u6536\u96c6\u5230\u5145\u5206\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\uff0c\u5e76\u5f97\u51fa\u7ed3\u8bba\uff1a\u4efb\u4f55\u9519\u62a5\uff08\u5982\u6709\uff09\u5747\u4e0d\u91cd\u5927\u4e14\u4e0d\u666e\u904d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_ngoai_tru_qualified_opinion\"><\/span><b>\u5408\u683c\u7684\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>\u5b9a\u4e49\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u8ba4\u4e3a\uff0c\u9664\u67d0\u4e9b\u7279\u5b9a\u95ee\u9898\u7684\u5f71\u54cd\u5916\uff0c\u8d22\u52a1\u62a5\u8868\u603b\u4f53\u4e0a\u662f\u5408\u7406\u7684\uff0c\u8fd9\u4e9b\u95ee\u9898\u662f\u7531\u4e8e\u91cd\u5927\u9519\u62a5\u6216\u5ba1\u8ba1\u8303\u56f4\u7684\u9650\u5236\u9020\u6210\u7684\u3002<\/span><\/p>\n<p><b>\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u7684\u91cd\u8981\u6027\uff1a<\/b><span style=\"font-weight: 400;\"> 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705\u7684\u89c4\u5b9a\uff0c\u5305\u542b\u4fdd\u7559\u610f\u89c1\u7684\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u5305\u542b\u4e00\u4e2a\u5355\u72ec\u7684\u7ae0\u8282\uff08\u901a\u5e38\u4f4d\u4e8e\u610f\u89c1\u7ae0\u8282\u4e4b\u540e\uff09\uff0c\u6807\u9898\u4e3a\u201c\u4fdd\u7559\u610f\u89c1\u7684\u57fa\u7840\u201d\u3002\u8be5\u7ae0\u8282\u5e94\u6e05\u6670\u5730\u63cf\u8ff0\u5bfc\u81f4\u4fdd\u7559\u610f\u89c1\u7684\u95ee\u9898\uff0c\u5305\u62ec\u9519\u8bef\u7684\u6027\u8d28\u6216\u5176\u8303\u56f4\u9650\u5236\uff0c\u5e76\u91cf\u5316\uff08\u5982\u9002\u7528\uff09\u8be5\u9519\u8bef\u7684\u8d22\u52a1\u5f71\u54cd\u3002\u5bf9\u8be5\u5ba1\u8ba1\u610f\u89c1\u7684\u5206\u6790\u6709\u52a9\u4e8e\u8bc4\u4f30\u5177\u4f53\u98ce\u9669\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_tien_ve_anh_huong_khong_lan_toa\"><\/span><b>\u975e\u6269\u6563\u6027\u5f71\u54cd\u7684\u5b9e\u9645\u4f8b\u5b50\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><b>\u6848\u4f8b 1\uff08\u6750\u6599\u9519\u8bef\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> X\u516c\u53f8\u672a\u6309VAS 02\u7684\u8981\u6c42\u8ba1\u63d0\u5b58\u8d27\u51cf\u503c\u51c6\u5907\uff0c\u5bfc\u81f4\u5b58\u8d27\u9ad8\u4f30150\u4ebf\u8d8a\u5357\u76fe\u3002\u8fd9\u662f\u4e00\u9879\u91cd\u5927\u9519\u8bef\uff0c\u4f46\u4ec5\u5f71\u54cd\u5b58\u8d27\u548c\u5229\u6da6\u3002\u7531\u4e8e\u8be5\u9519\u8bef\u4e0d\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u7684\u6574\u4f53\u516c\u5141\u6027\uff0c\u5ba1\u8ba1\u5e08\u5c06\u51fa\u5177\u4fdd\u7559\u610f\u89c1\u3002\u5bf9\u8be5\u5ba1\u8ba1\u610f\u89c1\u7684\u5206\u6790\u8868\u660e\uff0c\u53ef\u80fd\u5b58\u5728\u64cd\u4f5c\u98ce\u9669\u3002<\/span><\/p>\n<p><b>\u6848\u4f8b 2\uff08\u8303\u56f4\u53d7\u9650\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u65e0\u6cd5\u53c2\u4e0e\u89c1\u8bc1\u67d0\u6d77\u5916\u5206\u884c\u4ef7\u503c50\u4ebf\u8d8a\u5357\u76fe\u7684\u73b0\u91d1\u76d8\u70b9\u3002\u5982\u679c\u5ba1\u8ba1\u5e08\u65e0\u6cd5\u83b7\u53d6\u66ff\u4ee3\u5ba1\u8ba1\u8bc1\u636e\uff0c\u5219\u6b64\u9879\u7684\u5f71\u54cd\u867d\u7136\u91cd\u5927\uff0c\u4f46\u5e76\u4e0d\u666e\u904d\u3002\u5ba1\u8ba1\u5e08\u5c06\u51fa\u5177\u4fdd\u7559\u610f\u89c1\u3002\u5206\u6790\u6b64\u6848\u4f8b\u4e2d\u7684\u5ba1\u8ba1\u610f\u89c1\u9700\u8981\u8bc4\u4f30\u73b0\u91d1\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_trai_nguoc_khong_chap_nhan_adverse_opinion\"><\/span><b>\u53cd\u5bf9\/\u4e0d\u8d5e\u540c\u7684\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>\u5b9a\u4e49\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u5f97\u51fa\u7ed3\u8bba\uff0c\u7531\u4e8e\u8d22\u52a1\u62a5\u8868\u4e2d\u5b58\u5728\u91cd\u5927\u4e14\u666e\u904d\u7684\u9519\u62a5\uff0c\u56e0\u6b64\u8d22\u52a1\u62a5\u8868\u5728\u6240\u6709\u91cd\u5927\u65b9\u9762\u5747\u4e0d\u516c\u5141\u5408\u7406\u3002<\/span><\/p>\n<p><b>\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u7684\u91cd\u8981\u6027\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u662f\u6700\u4f4e\u7ea7\u522b\u7684\u4fdd\u8bc1\u3002\u9519\u8bef\u975e\u5e38\u4e25\u91cd\uff0c\u7528\u6237\u65e0\u6cd5\u4f9d\u8d56\u6574\u4efd\u8d22\u52a1\u62a5\u8868\u505a\u51fa\u660e\u667a\u7684\u51b3\u7b56\u3002\u4efb\u4f55\u6295\u8d44\u8005\u6216\u4fe1\u8d37\u673a\u6784\u5728\u770b\u5230\u6b64\u7c7b\u5ba1\u8ba1\u610f\u89c1\u540e\u90fd\u4f1a\u64a4\u56de\u6295\u8d44\u3002\u5426\u5b9a\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u8868\u660e\u5b58\u5728\u6781\u9ad8\u7684\u8d22\u52a1\u98ce\u9669\uff0c\u53ef\u80fd\u6d89\u53ca\u4e25\u91cd\u7684\u6b3a\u8bc8\u6216\u8fdd\u6cd5\u884c\u4e3a\u3002<\/span><\/p>\n<p><b>\u9002\u7528\u6761\u6b3e\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u5df2\u6536\u96c6\u5230\u5145\u5206\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\uff0c\u5e76\u5f97\u51fa\u7ed3\u8bba\uff1a\u9519\u62a5\u5177\u6709\u91cd\u5927\u6027\u548c\u666e\u904d\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_choi_dua_ra_y_kien_disclaimer_of_opinion\"><\/span><b>\u514d\u8d23\u58f0\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>\u5b9a\u4e49\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u5e08\u672a\u80fd\u83b7\u53d6\u5145\u5206\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\u4ee5\u5f62\u6210\u7ed3\u8bba\u6027\u610f\u89c1\u3002\u5ba1\u8ba1\u5e08\u65e0\u6cd5\u5f97\u51fa\u8d22\u52a1\u62a5\u8868\u662f\u5426\u516c\u5141\u5408\u7406\u7684\u7ed3\u8bba\u3002<\/span><\/p>\n<p><b>\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u7684\u91cd\u8981\u6027\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u79cd\u5ba1\u8ba1\u610f\u89c1\u4e5f\u6781\u5176\u8d1f\u9762\u3002\u867d\u7136\u5ba1\u8ba1\u5e08\u5e76\u672a\u660e\u786e\u6307\u51fa\u8d22\u52a1\u62a5\u8868\u6709\u8bef\uff0c\u4f46\u5176\u62d2\u7edd\u5f97\u51fa\u7ed3\u8bba\u8868\u660e\u5ba1\u8ba1\u8303\u56f4\u4e25\u91cd\u53d7\u9650\uff08\u4f8b\u5982\uff0c\u4f1a\u8ba1\u8bb0\u5f55\u7f3a\u5931\u3001\u65e0\u6cd5\u8054\u7cfb\u5230\u7ba1\u7406\u5c42\u7b49\uff09\u3002\u5bf9\u8be5\u5ba1\u8ba1\u610f\u89c1\u7684\u5206\u6790\u8868\u660e\uff0c\u8d22\u52a1\u62a5\u8868\u7f3a\u4e4f\u7b2c\u4e09\u65b9\u4fdd\u8bc1\u3002<\/span><\/p>\n<p><b>\u9002\u7528\u6761\u6b3e\uff1a<\/b><span style=\"font-weight: 400;\"> \u9650\u5236\u5ba1\u8ba1\u8303\u56f4\u662f\u5b9e\u8d28\u6027\u7684\uff0c\u800c\u4e14 <\/span><b>\u4f20\u64ad<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_sau_cach_phan_tich_y_kien_kiem_toan_va_cac_doan_bo_sung\"><\/span><b>\u6df1\u5165\u8bb2\u89e3\u5982\u4f55\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u548c\u8865\u5145\u90e8\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u4e0d\u4ec5\u4ec5\u662f\u9605\u8bfb\u610f\u89c1\u7c7b\u578b\uff1b\u8fd8\u9700\u8981\u8003\u8651 VSA 706 \u548c VSA 701 \u4e2d\u89c4\u5b9a\u7684\u5176\u4ed6\u6bb5\u843d\uff0c\u4ee5\u5145\u5206\u4e86\u89e3\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_can_cu_co_so_cua_y_kien_kiem_toan\"><\/span><b>\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u7684\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5206\u6790\u975e\u5b8c\u5168\u63a5\u53d7\u610f\u89c1\u7684\u5ba1\u8ba1\u610f\u89c1\u65f6\u6700\u91cd\u8981\u7684\u90e8\u5206\u3002\u60a8\u9700\u8981\u627e\u5230\u201c\u7279\u6b8a\u610f\u89c1\u7684\u4f9d\u636e\u201d\u3001\u201c\u5426\u5b9a\u610f\u89c1\u7684\u4f9d\u636e\u201d\u6216\u201c\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u7684\u4f9d\u636e\u201d\u90e8\u5206\u3002<\/span><\/p>\n<p><b>\u641c\u7d22\u5185\u5bb9\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6d3b\u52a8\u63cf\u8ff0\uff1a<\/b><span style=\"font-weight: 400;\"> \u672a\u51fa\u5177\u5b8c\u6574\u610f\u89c1\u7684\u4e3b\u8981\u539f\u56e0\uff08\u4f8b\u5982\uff0c\u672a\u8ba1\u63d0\u51c6\u5907\u91d1\u3001\u8bc1\u636e\u6709\u9650\u3001\u8fdd\u53cd\u4f1a\u8ba1\u51c6\u5219\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u91cf\u5316\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> \u68c0\u67e5\u5ba1\u8ba1\u5e08\u662f\u5426\u80fd\u591f\u91cf\u5316\u8be5\u9519\u8bef\u7684\u8d22\u52a1\u5f71\u54cd\uff08\u8d27\u5e01\u4ef7\u503c\uff09\u3002\u5982\u679c\u65e0\u6cd5\u91cf\u5316\uff0c\u5ba1\u8ba1\u5e08\u5c06\u89e3\u91ca\u539f\u56e0\uff08\u901a\u5e38\u662f\u7531\u4e8e\u5ba1\u8ba1\u8303\u56f4\u7684\u9650\u5236\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u7528\u6237\u7684\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> \u8bc4\u4f30\u8be5\u95ee\u9898\u5bf9\u54ea\u4e9b\u5173\u952e\u7ee9\u6548\u6307\u6807\uff08\u5229\u6da6\u3001\u603b\u8d44\u4ea7\u3001\u8d1f\u503a\uff09\u4ea7\u751f\u76f4\u63a5\u5f71\u54cd\u3002\uff08\u8fd0\u8425\uff09 <\/span><b>p<\/b><span style=\"font-weight: 400;\">\u5fc5\u987b\u5bf9\u8fd9\u4efd\u5ba1\u8ba1\u610f\u89c1\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_doan_van_de_trong_yeu_key_audit_matters_%E2%80%93_KAMs\"><\/span><b>\u8bc4\u4f30\u5173\u952e\u5ba1\u8ba1\u4e8b\u9879\uff08KAM\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636eVSA 701\u7684\u89c4\u5b9a\uff0c\u4e0a\u5e02\u516c\u53f8\u5fc5\u987b\u8fdb\u884c\u5173\u952e\u5f71\u54cd\u9886\u57df\u8bc4\u4f30\uff08KAM\uff09\u3002\u5173\u952e\u5f71\u54cd\u9886\u57df\u662f\u6307\u5ba1\u8ba1\u5e08\u8ba4\u4e3a\u5bf9\u672c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6700\u4e3a\u91cd\u8981\u7684\u4e8b\u9879\u3002<\/span><\/p>\n<p><b>\u4f7f\u7528\u5173\u952e\u8bc4\u4f30\uff08KAM\uff09\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u7684\u76ee\u6807\u662f\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">KAM \u5e2e\u52a9\u7528\u6237\u4e86\u89e3\u5ba1\u8ba1\u4eba\u5458\u5173\u6ce8\u7684\u98ce\u9669\u6700\u9ad8\u7684\u9886\u57df\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b83\u901a\u5e38\u6d89\u53ca\u4e0e\u590d\u6742\u7684\u4f1a\u8ba1\u4f30\u8ba1\uff08\u4f8b\u5982\uff0c\u91d1\u878d\u8d44\u4ea7\u4f30\u503c\u3001\u9012\u5ef6\u6240\u5f97\u7a0e\u8ba1\u7b97\uff09\u6216\u4e0d\u5bfb\u5e38\u7684\u4ea4\u6613\u76f8\u5173\u7684\u95ee\u9898\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u5ba1\u8ba1\u610f\u89c1\u548c\u5173\u952e\u8bc4\u4f30\u65b9\u6cd5\uff08KAM\uff09\u7ed3\u5408\u8d77\u6765\u5206\u6790\uff0c\u53ef\u4ee5\u4f53\u73b0\u5ba1\u8ba1\u8fc7\u7a0b\u7684\u900f\u660e\u5ea6\u3002\u5173\u952e\u8bc4\u4f30\u65b9\u6cd5\u8fd8\u53ef\u4ee5\u4e3a\u66f4\u6df1\u5165\u7684\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u63d0\u4f9b\u6307\u5bfc\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_doan_lien_quan_den_kha_nang_hoat_dong_lien_tuc_going_concern\"><\/span><b>\u5206\u6790\u4e0e\u6301\u7eed\u7ecf\u8425\u76f8\u5173\u7684\u90e8\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u6301\u7eed\u7ecf\u8425\u80fd\u529b\u5b58\u5728\u91cd\u5927\u4e0d\u786e\u5b9a\u6027\u65f6\uff08\u6839\u636e VSA 570\uff09\uff0c\u5ba1\u8ba1\u62a5\u544a\u4e2d\u5e94\u5305\u542b\u672c\u8282\u5185\u5bb9\u3002<\/span><\/p>\n<figure id=\"attachment_4301\" aria-describedby=\"caption-attachment-4301\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4301\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chuyen-sau-cach-phan-tich-y-kien-kiem-toan-va-cac-doan-bo-sung.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chuy\u00ean s\u00e2u c\u00e1ch ph\u00e2n t\u00edch \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c \u0111o\u1ea1n b\u1ed5 sung\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chuyen-sau-cach-phan-tich-y-kien-kiem-toan-va-cac-doan-bo-sung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chuyen-sau-cach-phan-tich-y-kien-kiem-toan-va-cac-doan-bo-sung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chuyen-sau-cach-phan-tich-y-kien-kiem-toan-va-cac-doan-bo-sung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chuyen-sau-cach-phan-tich-y-kien-kiem-toan-va-cac-doan-bo-sung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Huong-dan-chuyen-sau-cach-phan-tich-y-kien-kiem-toan-va-cac-doan-bo-sung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4301\" class=\"wp-caption-text\">\u6df1\u5165\u8bb2\u89e3\u5982\u4f55\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u548c\u8865\u5145\u90e8\u5206\u3002<\/figcaption><\/figure>\n<p><b>\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u65f6\uff0c\u5982\u679c\u53d1\u73b0\u8fd9\u4e00\u90e8\u5206\uff0c\u5373\u4f7f\u5ba1\u8ba1\u610f\u89c1\u662f\u65e0\u4fdd\u7559\u610f\u89c1\uff0c\u4f01\u4e1a\u4ecd\u7136\u9762\u4e34\u89e3\u6563\u6216\u7834\u4ea7\u7684\u98ce\u9669\u3002\u00a0<\/span><\/p>\n<p><b>\u6cd5\u5f8b\u8bc1\u636e\uff1a<\/b><span style=\"font-weight: 400;\"> \u300a\u4f01\u4e1a\u6cd5\u300b\u7b2c59\/2020\/QH14\u53f7\u89c4\u5b9a\u4e86\u4f01\u4e1a\u89e3\u6563\u7684\u60c5\u51b5\u3002\u5176\u4e2d\u201c\u6301\u7eed\u7ecf\u8425\u201d\u6761\u6b3e\u7684\u5b58\u5728\u8b66\u793a\u7740\u5b58\u5728\u8fd9\u79cd\u98ce\u9669\u3002\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u8fc7\u7a0b\u9700\u8981\u7279\u522b\u5173\u6ce8\u8fd9\u4e00\u98ce\u9669\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8868 4\uff1a\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u4e2d\u7684\u56db\u79cd\u4e3b\u8981\u610f\u89c1\u7c7b\u578b\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fdd\u8bc1\u6c34\u5e73<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8bef\u5dee\u7684\u672c\u8d28\/\u5c40\u9650\u6027<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5bf9\u8d22\u52a1\u62a5\u8868\u4f7f\u7528\u8005\u7684\u5f71\u54cd<\/b><\/td>\n<td style=\"text-align: center;\"><b>LSI\u5bc6\u94a5\uff08\u8f85\u52a9\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u63a5\u53d7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u9ad8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u91cd\u8981\uff0c\u4e5f\u4e0d\u666e\u904d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53ef\u9760\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u8ba9\u6295\u8d44\/\u8d37\u6b3e\u51b3\u7b56\u66f4\u8f7b\u677e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u7684\u53ef\u9760\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9664\u4e86<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u7b49\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5173\u91cd\u8981\uff0c\u4f46\u4e0d\u666e\u904d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u610f\u89c1\u7684\u4f9d\u636e\u9700\u8981\u4ed4\u7ec6\u5206\u6790\u3002\u98ce\u9669\u5b58\u5728\u4e8e\u591a\u4e2a\u9886\u57df\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u98ce\u9669<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u77db\u76fe\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u4f4e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5173\u91cd\u8981\u4e14\u5f71\u54cd\u6df1\u8fdc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u4e0d\u53ef\u9760\u3002\u8bf7\u505c\u6b62\u6240\u6709\u6295\u8d44\/\u8d37\u6b3e\u51b3\u7b56\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6750\u6599\u9519\u8bef<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62d2\u7edd\u8bc4\u8bba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6ca1\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9650\u5236\u8303\u56f4\u548c\u4f20\u64ad\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5e76\u975e\u6700\u7ec8\u7ed3\u8bba\uff0c\u4e0d\u80fd\u7528\u4e8e\u5206\u6790\u8d22\u52a1\u5065\u5eb7\u72b6\u51b5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9650\u5236\u8303\u56f4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Sai_lam_pho_bien_khi_phan_tich_y_kien_kiem_toan_va_kinh_nghiem_thuc_tien\"><\/span><b>\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u548c\u5b9e\u8df5\u7ecf\u9a8c\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Loi_tap_trung_qua_muc_vao_y_kien_toan_phan\"><\/span><b>\u8fc7\u5206\u5173\u6ce8\u6574\u4f53\u89c2\u70b9\u7684\u9519\u8bef\u505a\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u7528\u6237\u8ba4\u4e3a\u5b8c\u5168\u65e0\u4fdd\u7559\u610f\u89c1\u5c31\u7edd\u5bf9\u5b89\u5168\u3002\u7136\u800c\uff0c\u4e13\u4e1a\u7684\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5fc5\u987b\u59cb\u7ec8\u540c\u65f6\u8003\u8651\u5173\u952e\u8bc4\u4f30\u673a\u6784\uff08KAM\uff09\u548c\u201c\u5176\u4ed6\u4e8b\u9879\u6bb5\u843d\u201d\u3002\u5173\u952e\u8bc4\u4f30\u673a\u6784\u53ef\u80fd\u9884\u793a\u7740\u91cd\u5927\u7684\u6f5c\u5728\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5e08\u53ef\u80fd\u51fa\u5177\u65e0\u4fdd\u7559\u610f\u89c1\uff0c\u4f46\u4ecd\u9700\u5f3a\u8c03\u4e00\u4e2a\u91cd\u8981\u95ee\u9898\u3002\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u9700\u8981\u4ed4\u7ec6\u659f\u914c\u548c\u6df1\u5165\u7406\u89e3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nham_lan_giua_ngoai_tru_va_trai_nguoc\"><\/span><b>\u6df7\u6dc6\u4f8b\u5916\u4e0e\u76f8\u53cd\u60c5\u51b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u65f6\u6700\u4e25\u91cd\u7684\u9519\u8bef\u662f\u672a\u80fd\u533a\u5206\u201c\u91cd\u5927\u4f46\u4e0d\u666e\u904d\u201d\uff08\u4f8b\u5916\uff09\u548c\u201c\u91cd\u5927\u4e14\u666e\u904d\u201d\uff08\u77db\u76fe\uff09\u3002<\/span><\/p>\n<figure id=\"attachment_4303\" aria-describedby=\"caption-attachment-4303\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4303\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Sai-lam-pho-bien-khi-phan-tich-y-kien-kiem-toan-va-kinh-nghiem-thuc-tien.jpg\" alt=\"Sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi ph\u00e2n t\u00edch \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u00e0 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Sai-lam-pho-bien-khi-phan-tich-y-kien-kiem-toan-va-kinh-nghiem-thuc-tien.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Sai-lam-pho-bien-khi-phan-tich-y-kien-kiem-toan-va-kinh-nghiem-thuc-tien-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Sai-lam-pho-bien-khi-phan-tich-y-kien-kiem-toan-va-kinh-nghiem-thuc-tien-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Sai-lam-pho-bien-khi-phan-tich-y-kien-kiem-toan-va-kinh-nghiem-thuc-tien-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Sai-lam-pho-bien-khi-phan-tich-y-kien-kiem-toan-va-kinh-nghiem-thuc-tien-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4303\" class=\"wp-caption-text\">\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u548c\u5b9e\u8df5\u7ecf\u9a8c\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u522b\u610f\u89c1\uff1a\u53ea\u9700\u8c03\u6574\u6392\u9664\u7684\u9879\u76ee\uff0c\u8d22\u52a1\u62a5\u8868\u5373\u53ef\u6062\u590d\u5408\u7406\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5426\u5b9a\u610f\u89c1\uff1a\u8be5\u9519\u8bef\u635f\u5bb3\u4e86\u6574\u4e2a\u8d22\u52a1\u62a5\u544a\u7cfb\u7edf\u7684\u5b8c\u6574\u6027\u3002\u5fc5\u987b\u5bf9\u8be5\u5ba1\u8ba1\u610f\u89c1\u8fdb\u884c\u4ed4\u7ec6\u5206\u6790\uff0c\u624d\u80fd\u51c6\u786e\u8bc4\u4f30\u5176\u6027\u8d28\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bo_qua_rui_ro_thue_tu_y_kien_ngoai_tru\"><\/span><b>\u5ffd\u7565\u5408\u683c\u610f\u89c1\u4e2d\u7684\u7a0e\u52a1\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4fdd\u7559\u610f\u89c1\u6d89\u53ca\u672a\u6b63\u786e\u8ba1\u63d0\u7a0e\u6b3e\u51c6\u5907\u6216\u9519\u8bef\u786e\u8ba4\u53ef\u6263\u9664\u8d39\u7528\uff0c\u5219\u53ef\u80fd\u5bfc\u81f4\u6b20\u7a0e\u548c\u884c\u653f\u5904\u7f5a\u3002\u9996\u5e2d\u4f1a\u8ba1\u5e08\u5728\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u65f6\u5e94\u6ce8\u610f\uff0c\u8be5\u5ba1\u8ba1\u610f\u89c1\u53ef\u4f5c\u4e3a\u7a0e\u52a1\u673a\u5173\u7684\u8bc1\u636e\u3002\u5206\u6790\u4e0e\u7a0e\u52a1\u76f8\u5173\u7684\u4fdd\u7559\u610f\u89c1\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u8df5\u7ecf\u9a8c\uff1a\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\uff0c\u52a1\u5fc5\u5c06\u6392\u9664\u9879\u76ee\u4e0e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7684\u5177\u4f53\u89c4\u5b9a\u53ca\u76f8\u5173\u6307\u5bfc\u6027\u6587\u4ef6\uff08\u4f8b\u5982\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u77e5\uff09\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4ee5\u8bc4\u4f30\u8d39\u7528\u6392\u9664\u7684\u98ce\u9669\u3002\u5ba1\u8ba1\u610f\u89c1\u7684\u5206\u6790\u5fc5\u987b\u4e0e\u7a0e\u6cd5\u7d27\u5bc6\u7ed3\u5408\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_phan_tich_y_kien_kiem_toan_trong_quan_tri_tai_chinh_va_tuan_thu\"><\/span><b>\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5728\u8d22\u52a1\u7ba1\u7406\u548c\u5408\u89c4\u4e2d\u7684\u5e94\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5185\u90e8\u7ba1\u7406\u4e2d\uff0c\u5b9a\u671f\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u6709\u52a9\u4e8e\u7ba1\u7406\u5c42\u6539\u8fdb\u6d41\u7a0b\u3002\u5982\u679c\u516c\u53f8\u56e0\u8d44\u4ea7\u76d8\u70b9\u6d41\u7a0b\u8584\u5f31\u800c\u6536\u5230\u4fdd\u7559\u610f\u89c1\uff0c\u8be5\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5c06\u51f8\u663e\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u7684\u8feb\u5207\u9700\u8981\u3002\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u6280\u80fd\u5bf9\u4e8e\u5185\u90e8\u76d1\u7763\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<figure id=\"attachment_4305\" aria-describedby=\"caption-attachment-4305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4305\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-phan-tich-y-kien-kiem-toan-trong-quan-tri-tai-chinh-va-tuan-thu.jpg\" alt=\"\u1ee8ng d\u1ee5ng ph\u00e2n t\u00edch \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-phan-tich-y-kien-kiem-toan-trong-quan-tri-tai-chinh-va-tuan-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-phan-tich-y-kien-kiem-toan-trong-quan-tri-tai-chinh-va-tuan-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-phan-tich-y-kien-kiem-toan-trong-quan-tri-tai-chinh-va-tuan-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-phan-tich-y-kien-kiem-toan-trong-quan-tri-tai-chinh-va-tuan-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-phan-tich-y-kien-kiem-toan-trong-quan-tri-tai-chinh-va-tuan-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4305\" class=\"wp-caption-text\">\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u5728\u8d22\u52a1\u7ba1\u7406\u548c\u5408\u89c4\u4e2d\u7684\u5e94\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0c\u4fe1\u606f\u62ab\u9732\u524d\u5fc5\u987b\u8fdb\u884c\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u3002\u6839\u636e\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u7684\u89c4\u5b9a\uff0c\u53d1\u5e03\u672a\u7ecf\u5ba1\u8ba1\u673a\u6784\u51fa\u5177\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u8d22\u52a1\u62a5\u8868\u53ef\u80fd\u5bfc\u81f4\u516c\u53f8\u88ab\u5217\u5165\u8b66\u544a\u540d\u5355\u3002\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u6709\u52a9\u4e8e\u516c\u53f8\u64b0\u5199\u65b0\u95fb\u7a3f\uff0c\u4ee5\u900f\u660e\u7684\u65b9\u5f0f\u89e3\u91ca\u95ee\u9898\uff0c\u5e76\u7ef4\u62a4\u6295\u8d44\u8005\u4fe1\u5fc3\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u662f\u4e00\u95e8\u827a\u672f\uff0c\u9700\u8981\u5bf9\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u6709\u5168\u9762\u7684\u4e86\u89e3\u3002\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u4e0d\u4ec5\u662f\u5ba1\u8ba1\u5e08\u7684\u8d23\u4efb\uff0c\u4e5f\u662f\u4fe1\u606f\u4f7f\u7528\u8005\u7684\u8d23\u4efb\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u662f\u4e00\u9879\u5173\u952e\u6280\u80fd\uff0c\u5b83\u80fd\u5c06\u8d22\u52a1\u62a5\u8868\u6570\u636e\u8f6c\u5316\u4e3a\u6709\u4ef7\u503c\u7684\u4fe1\u606f\uff0c\u53cd\u6620\u516c\u53f8\u7684\u8d22\u52a1\u98ce\u9669\u548c\u6cd5\u5f8b\u5408\u89c4\u60c5\u51b5\u3002\u8fd9\u9879\u6280\u80fd\u4e0d\u4ec5\u5305\u62ec\u8bc6\u522b\u5ba1\u8ba1\u610f\u89c1\u7684\u7c7b\u578b\uff0c\u8fd8\u5305\u62ec\u7406\u89e3\u5176\u4f9d\u636e\u548c\u51c6\u5219\uff08\u4f8b\u5982VSA 700\uff09\u53ca\u5176\u5bf9\u7a0e\u52a1\u4e49\u52a1\u7684\u5f71\u54cd\u3002\u638c\u63e1\u5ba1\u8ba1\u610f\u89c1\u5206\u6790\u80fd\u529b\uff0c\u80fd\u591f\u5e2e\u52a9\u6295\u8d44\u8005\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u57fa\u4e8e\u53ef\u9760\u7684\u4fe1\u606f\u505a\u51fa\u660e\u667a\u7684\u51b3\u7b56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8981\u638c\u63e1\u5206\u6790\u5ba1\u8ba1\u610f\u89c1\u7684\u6280\u80fd\uff0c\u5c24\u5176\u662f\u5728\u5173\u8054\u65b9\u4fdd\u7559\u610f\u89c1\u6216\u4f01\u4e1a\u6240\u5f97\u7a0e\u98ce\u9669\u7b49\u590d\u6742\u6848\u4f8b\u4e2d\uff0c\u4e0d\u59a8\u4e0e MAN\uff08Master Accountant Network\uff0c\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\uff09\u5408\u4f5c\u3002MAN \u63d0\u4f9b\u6df1\u5165\u7684\u57f9\u8bad\u548c\u5168\u9762\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u53ca\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u63d0\u5347\u5408\u89c4\u6027\u5e76\u4f18\u5316\u8d22\u52a1\u7ee9\u6548\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u83b7\u53d6\u4e13\u4e1a\u652f\u6301\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>Ph\u00e2n t\u00edch \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 n\u1ee3 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a BCTC. Theo VSA 700, 705, 706, \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4302,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4299","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\/4299","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=4299"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4299\/revisions"}],"predecessor-version":[{"id":4535,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4299\/revisions\/4535"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4302"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}