{"id":4420,"date":"2026-01-01T21:18:39","date_gmt":"2026-01-02T04:18:39","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4420"},"modified":"2026-01-01T21:18:39","modified_gmt":"2026-01-02T04:18:39","slug":"kiem-toan-to-chuc-tin-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tin-dung\/","title":{"rendered":"\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\uff1a\u8be6\u7ec6\u6307\u5357\u548c\u6700\u65b0\u89c4\u5b9a\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u5982\u4eca\u4e0d\u4ec5\u662f\u5f3a\u5236\u6027\u7684\u884c\u653f\u7a0b\u5e8f\uff0c\u4e5f\u662f\u4fdd\u969c\u56fd\u5bb6\u91d1\u878d\u4f53\u7cfb\u7a33\u5b9a\u8fd0\u884c\u7684\u575a\u5b9e\u201c\u5c4f\u969c\u201d\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u2026\u2026 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-39-2011-TT-NHNN-kiem-toan-doc-lap-to-chuc-tin-dung-133057.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u544a 39\/2011\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> \u6700\u8fd1 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-51-2024-TT-NHNN-kiem-toan-doc-lap-ngan-hang-thuong-mai-634796.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u544a 51\/2024\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\">\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5f3a\u70c8\u9f13\u52b1\u5bf9\u5546\u4e1a\u94f6\u884c\u548c\u5916\u8d44\u94f6\u884c\u5206\u652f\u673a\u6784\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\uff0c\u63d0\u9ad8\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\uff0c\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u3001\u5ba2\u6237\u548c\u76d1\u7ba1\u673a\u6784\u51c6\u786e\u8bc4\u4f30\u5176\u8d22\u52a1\u72b6\u51b5\u3002\u5728\u52a8\u8361\u7684\u7ecf\u6d4e\u73af\u5883\u4e0b\uff0c\u9075\u5b88\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u548c\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u5bf9\u4e8e\u4f01\u4e1a\u7684\u751f\u5b58\u81f3\u5173\u91cd\u8981\u3002\u672c\u6587\u5c06\u6df1\u5165\u63a2\u8ba8\u76f8\u5173\u6cd5\u5f8b\u95ee\u9898\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u5176\u6d41\u7a0b\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=\"#\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tin-dung\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tin-dung\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tin_dung\" >\u5173\u4e8e\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tin-dung\/#Thoi_han_nop_bao_cao_kiem_toan_to_chuc_tin_dung_cho_Ngan_hang_Nha_nuoc_la_khi_nao\" >\u5411\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u63d0\u4ea4\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tin-dung\/#To_chuc_kiem_toan_nao_duoc_phep_thuc_hien_kiem_toan_to_chuc_tin_dung\" >\u54ea\u4e9b\u5ba1\u8ba1\u516c\u53f8\u6709\u6743\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/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\/kiem-toan-to-chuc-tin-dung\/#Kiem_toan_to_chuc_tin_dung_co_bat_buoc_doi_voi_tat_ca_cac_Quy_tin_dung_nhan_dan_khong\" >\u5bf9\u6240\u6709\u4eba\u6c11\u4fe1\u7528\u57fa\u91d1\u7684\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u662f\u5426\u5f3a\u5236\u6027\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_khuyen_khich_thuc_hien_kiem_toan_to_chuc_tin_dung\"><\/span><b>\u9f13\u52b1\u76f8\u5173\u673a\u6784\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u660e\u786e\u5ba1\u8ba1\u5bf9\u8c61\u6709\u52a9\u4e8e\u5404\u5355\u4f4d\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u9009\u62e9\u5408\u4f5c\u4f19\u4f34\u548c\u51c6\u5907\u6cd5\u5f8b\u6587\u4ef6\u3002\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\uff08SBV\uff09\u5df2\u5c06\u5404\u5355\u4f4d\u660e\u786e\u5212\u5206\u4e3a\u5f3a\u5236\u5ba1\u8ba1\u7ec4\u548c\u9f13\u52b1\u5ba1\u8ba1\u7ec4\uff0c\u4ee5\u4f18\u5316\u7ba1\u7406\u8d44\u6e90\u914d\u7f6e\u3002<\/span><\/p>\n<figure id=\"attachment_4421\" aria-describedby=\"caption-attachment-4421\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4421\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-thuc-hien-kiem-toan-to-chuc-tin-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4421\" class=\"wp-caption-text\">\u9f13\u52b1\u76f8\u5173\u673a\u6784\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_cac_ngan_hang_va_to_chuc_tin_dung_pho_bien\"><\/span><b>\u94f6\u884c\u548c\u4fe1\u8d37\u673a\u6784\u7684\u70ed\u95e8\u7fa4\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u653f\u5e9c\u5173\u4e8e\u91cd\u7ec4\u91d1\u878d\u4f53\u7cfb\u7684\u6307\u793a\uff0c\u5f3a\u70c8\u9f13\u52b1\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4ee5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5546\u4e1a\u94f6\u884c\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u5305\u62ec\u56fd\u6709\u5546\u4e1a\u94f6\u884c\u548c\u80a1\u4efd\u5236\u5546\u4e1a\u94f6\u884c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5408\u4f5c\u94f6\u884c\u548c\u4eba\u6c11\u4fe1\u8d37\u57fa\u91d1\uff1a<\/b><span style=\"font-weight: 400;\"> \u9700\u8981\u5bf9\u8be5\u7ec4\u7ec7\u8fdb\u884c\u5ba1\u6838\uff0c\u4ee5\u786e\u4fdd\u5176\u6210\u5458\u7684\u5b89\u5168\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u91d1\u878d\u516c\u53f8\u548c\u878d\u8d44\u79df\u8d41\u516c\u53f8\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u673a\u6784\u5728\u7ba1\u7406\u5176\u503a\u52a1\u7ec4\u5408\u65b9\u9762\u9762\u4e34\u7740\u9ad8\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_nhanh_ngan_hang_nuoc_ngoai_va_cac_to_chuc_lien_quan\"><\/span><b>\u5916\u56fd\u94f6\u884c\u5206\u652f\u673a\u6784\u53ca\u76f8\u5173\u673a\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u8d8a\u5357\u8fd0\u8425\u7684\u5916\u8d44\u94f6\u884c\u5206\u652f\u673a\u6784\u800c\u8a00\uff0c\u91d1\u878d\u673a\u6784\u5ba1\u8ba1\u6709\u52a9\u4e8e\u540c\u6b65\u4e1c\u9053\u56fd\u4e0e\u6bcd\u516c\u53f8\u4e4b\u95f4\u7684\u8d22\u52a1\u6570\u636e\u3002\u8fd9\u786e\u4fdd\u6240\u6709\u8de8\u5883\u4ea4\u6613\u4e25\u683c\u9075\u5b88\u8d8a\u5357\u73b0\u884c\u7684\u53cd\u6d17\u94b1\u548c\u5916\u6c47\u7ba1\u7406\u6cd5\u89c4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_to_chuc_tin_dung\"><\/span><b>\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5bf9\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u5b9e\u65bd\u4e25\u683c\u7684\u89c4\u5b9a\uff1f\u7b54\u6848\u5728\u4e8e\u4e09\u5927\u652f\u67f1\uff1a\u7cfb\u7edf\u5b89\u5168\u3001\u6cd5\u5f8b\u5408\u89c4\u548c\u4fe1\u606f\u900f\u660e\u3002<\/span><\/p>\n<figure id=\"attachment_4423\" aria-describedby=\"caption-attachment-4423\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4423\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-to-chuc-tin-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4423\" class=\"wp-caption-text\">\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_han_che_va_phong_ngua_rui_ro_van_hanh\"><\/span><b>\u8bc4\u4f30\u5c40\u9650\u6027\u5e76\u9884\u9632\u8fd0\u8425\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u53ca\u65e9\u53d1\u73b0\u4fe1\u8d37\u5ba1\u6279\u6d41\u7a0b\u3001\u62b5\u62bc\u54c1\u7ba1\u7406\u548c\u5185\u90e8\u63a7\u5236\u65b9\u9762\u7684\u6f0f\u6d1e\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u6839\u636e\u5173\u4e8e\u8d44\u4ea7\u5206\u7c7b\u7684\u7b2c11\/2021\/TT-NHNN\u53f7\u901a\u77e5\uff0c\u5ba1\u67e5\u4e0d\u826f\u8d37\u6b3e\u3001\u903e\u671f\u8d37\u6b3e\u548c\u98ce\u9669\u51c6\u5907\u91d1\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_tuan_thu_phap_luat_va_thong_tu_nganh\"><\/span><b>\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u548c\u884c\u4e1a\u6cd5\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6bcf\u5e74\uff0c\u91d1\u878d\u673a\u6784\u90fd\u4f1a\u9762\u4e34\u4e00\u7cfb\u5217\u8d27\u5e01\u653f\u7b56\u7684\u53d8\u5316\u3002\u5bf9\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u65e8\u5728\u786e\u8ba4\u8be5\u673a\u6784\u662f\u5426\u5df2\u6309\u7167\u6cd5\u5f8b\u8981\u6c42\uff0c\u6b63\u786e\u5e94\u7528\u4e86\u8d44\u672c\u5145\u8db3\u7387\uff08CAR\uff09\u3001\u6d41\u52a8\u6027\u6bd4\u7387\u4ee5\u53ca\u5bf9\u7279\u5b9a\u5ba2\u6237\u6216\u5ba2\u6237\u7fa4\u4f53\u7684\u4fe1\u8d37\u9650\u989d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_rui_ro_va_uy_tin_thuong_hieu\"><\/span><b>\u63d0\u5347\u98ce\u9669\u7ba1\u7406\u80fd\u529b\u548c\u54c1\u724c\u58f0\u8a89\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u4efd\u7531\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u516c\u53f8\u51fa\u5177\u7684\u3001\u5e26\u6709\u201c\u5b8c\u5168\u63a5\u53d7\u201d\u610f\u89c1\u7684\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u62a5\u544a\uff0c\u662f\u94f6\u884c\u83b7\u5f97\u4f4e\u6210\u672c\u8d44\u91d1\u7684\u901a\u884c\u8bc1\u3002\u5b83\u5ba2\u89c2\u5730\u5411\u80a1\u4e1c\u3001\u56fd\u5185\u5916\u6295\u8d44\u8005\u8bc1\u660e\u4e86\u7ba1\u7406\u5c42\u7684\u98ce\u9669\u7ba1\u7406\u80fd\u529b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_to_chuc_tin_dung\"><\/span><b>\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u4e13\u4e1a\u5ba1\u8ba1\uff0c\u5ba1\u8ba1\u4eba\u5458\u548c\u4f01\u4e1a\u90fd\u9700\u8981\u900f\u5f7b\u4e86\u89e3\u73b0\u884c\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u4ee5\u4e0b\u662f\u4e3b\u8981\u6cd5\u5f8b\u6587\u4ef6\u7684\u6982\u8981\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6cd5\u5f8b\u4f9d\u636e\u6982\u8ff0\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><b>\u4e3b\u8981\u8c03\u6574<\/b><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><b>\u6709\u6548\u6027\/\u72b6\u6001<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\u901a\u544a 51\/2024\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5bf9\u4fe1\u8d37\u673a\u6784\u548c\u5916\u56fd\u94f6\u884c\u5206\u652f\u673a\u6784\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u65b0\u53d1\u884c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\u901a\u544a 39\/2011\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u4fe1\u8d37\u673a\u6784\u72ec\u7acb\u5ba1\u8ba1\u7684\u4e00\u822c\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u5f53\u524d\u6709\u6548<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">2024\u5e74\u4fe1\u8d37\u673a\u6784\u6cd5<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u91d1\u878d\u8fd0\u8425\u548c\u76d1\u7ba1\u7684\u6700\u9ad8\u6cd5\u5f8b\u6846\u67b6\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u5f53\u524d\u6709\u6548<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.4469%;\"><span style=\"font-weight: 400;\">\u901a\u544a 11\/2021\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center; width: 55.1102%;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u5206\u7c7b\u548c\u98ce\u9669\u51c6\u5907\u91d1\u76f8\u5173\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 20.6413%;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u91cd\u8981<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u53ca\u65f6\u4e86\u89e3\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u6cd5\u89c4\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u53d7\u5230\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u884c\u653f\u5904\u7f5a\uff0c\u8fd9\u4e9b\u5904\u7f5a\u4ee3\u4ef7\u9ad8\u6602\uff0c\u800c\u4e14\u4f1a\u4e25\u91cd\u5f71\u54cd\u4f01\u4e1a\u7684\u58f0\u8a89\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_to_chuc_tin_dung_chuan_chuyen_gia\"><\/span><b>\u4fe1\u8d37\u673a\u6784\u7684\u6807\u51c6\u4e13\u5bb6\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5f7b\u5e95\u7684\u5ba1\u8ba1\u8fc7\u7a0b\u901a\u5e38\u6301\u7eed 3 \u5230 6 \u4e2a\u6708\uff0c\u5305\u62ec\u5c01\u95ed\u9636\u6bb5\uff0c\u4ee5\u786e\u4fdd\u4e0d\u4f1a\u9057\u6f0f\u4efb\u4f55\u91cd\u5927\u9519\u62a5\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_4425\" aria-describedby=\"caption-attachment-4425\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4425\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng chu\u1ea9n chuy\u00ean gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-to-chuc-tin-dung-chuan-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4425\" class=\"wp-caption-text\">\u4fe1\u8d37\u673a\u6784\u7684\u6807\u51c6\u4e13\u5bb6\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_danh_gia_rui_ro_ban_dau\"><\/span><b>\u521d\u6b65\u98ce\u9669\u89c4\u5212\u548c\u8bc4\u4f30\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u5ba1\u67e5\u4fe1\u8d37\u673a\u6784\u7684\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u3002\u5728\u6b64\u9636\u6bb5\uff0c\u5bf9\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u91cd\u70b9\u662f\u8bc6\u522b\u9ad8\u98ce\u9669\u9886\u57df\uff0c\u4f8b\u5982\u8d44\u91d1\u8fd0\u4f5c\u3001\u56fd\u9645\u652f\u4ed8\u6d3b\u52a8\u4ee5\u53ca\u8be5\u671f\u95f4\u51fa\u73b0\u7684\u590d\u6742\u91d1\u878d\u884d\u751f\u4ea7\u54c1\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_tra_chi_tiet_va_doi_chieu_so_lieu\"><\/span><b>\u8be6\u7ec6\u6838\u5b9e\u548c\u6570\u636e\u6bd4\u5bf9\u9636\u6bb5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6838\u5fc3\u9636\u6bb5\u3002\u5de5\u4f5c\u7ec4\u5305\u62ec\uff1a\u4f7f\u7528\u786e\u8ba4\u51fd\u6838\u5bf9\u5ba2\u6237\u5b58\u6b3e\u4f59\u989d\uff1b\u68c0\u67e5\u4ed8\u6b3e\u8bb0\u5f55\u548c\u62b5\u62bc\u54c1\uff1b\u4ee5\u53ca\u6839\u636e\u4f1a\u8ba1\u51c6\u5219\u5ba1\u67e5\u5229\u606f\u3001\u8d39\u7528\u548c\u975e\u5229\u606f\u6536\u5165\u7684\u8ba1\u7b97\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_tong_hop_va_phat_hanh_bao_cao_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u62a5\u544a\u7684\u7f16\u5236\u548c\u53d1\u5e03\u9636\u6bb5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6536\u96c6\u5230\u5145\u5206\u7684\u8bc1\u636e\u540e\uff0c\u5ba1\u8ba1\u4eba\u5458\u5c06\u4e0e\u8463\u4e8b\u4f1a\u8ba8\u8bba\u8c03\u6574\u5206\u5f55\u3002\u4fe1\u8d37\u673a\u6784\u7684\u6700\u7ec8\u5ba1\u8ba1\u62a5\u544a\u5c06\u63d0\u4ea4\u7ed9\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\uff0c\u5e76\u6309\u7167\u89c4\u5b9a\u7684\u8d22\u52a1\u4fe1\u606f\u900f\u660e\u5ea6\u671f\u9650\u8fdb\u884c\u516c\u5f00\u62ab\u9732\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_doi_voi_kiem_toan_to_chuc_tin_dung_hop_tac_xa\"><\/span><b>\u5bf9\u5408\u4f5c\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u7684\u7279\u6b8a\u8003\u8651\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5408\u4f5c\u4fe1\u8d37\u673a\u6784\uff08\u4f8b\u5982\u4eba\u6c11\u4fe1\u7528\u57fa\u91d1\uff09\u7684\u7279\u70b9\u662f\u89c4\u6a21\u5c0f\u4f46\u793e\u533a\u610f\u8bc6\u5f3a\u3002\u56e0\u6b64\uff0c\u5bf9\u8fd9\u7c7b\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u901a\u5e38\u4fa7\u91cd\u4e8e\u5229\u6da6\u5206\u914d\u7684\u516c\u5e73\u6027\u548c\u6210\u5458\u8d37\u6b3e\u7684\u5b89\u5168\u6027\u3002<\/span><\/p>\n<figure id=\"attachment_4424\" aria-describedby=\"caption-attachment-4424\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4424\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng h\u1ee3p t\u00e1c x\u00e3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-dac-biet-doi-voi-kiem-toan-to-chuc-tin-dung-hop-tac-xa-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4424\" class=\"wp-caption-text\">\u5bf9\u5408\u4f5c\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u7684\u7279\u6b8a\u8003\u8651\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u901a\u5e38\u4f1a\u4ed4\u7ec6\u5ba1\u67e5\u7684\u6807\u51c6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u5458\u8d44\u683c\uff1a<\/b><span style=\"font-weight: 400;\"> \u786e\u4fdd\u501f\u6b3e\u4eba\u662f\u57fa\u91d1\u7684\u771f\u6b63\u6210\u5458\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d37\u6b3e\u9650\u989d\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e3a\u907f\u514d\u96c6\u4e2d\u98ce\u9669\uff0c\u5355\u4e2a\u6210\u5458\u7684\u7528\u91cf\u4e0d\u5f97\u8d85\u8fc7\u89c4\u5b9a\u6bd4\u4f8b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6ce8\u518c\u8d44\u672c\uff1a<\/b><span style=\"font-weight: 400;\"> \u8d44\u672c\u6295\u5165\u548c\u8f6c\u79fb\u5fc5\u987b\u900f\u660e\uff0c\u5e76\u7b26\u5408\u516c\u53f8\u7ae0\u7a0b\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_kiem_toan_to_chuc_tin_dung_chuyen_nghiep\"><\/span><b>\u4f7f\u7528\u4e13\u4e1a\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u670d\u52a1\u7684\u76ca\u5904\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8058\u8bf7\u5916\u90e8\u5ba1\u8ba1\u516c\u53f8\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\uff0c\u53ef\u4ee5\u63d0\u4f9b\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u96be\u4ee5\u7edd\u5bf9\u51c6\u786e\u5730\u8bc4\u4f30\u7684\u5ba2\u89c2\u89c6\u89d2\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_doc_lap_va_khach_quan_tuyet_doi\"><\/span><b>\u786e\u4fdd\u7edd\u5bf9\u7684\u72ec\u7acb\u6027\u548c\u5ba2\u89c2\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u7f51\u7edc\u6210\u5458\u5ba1\u8ba1\u516c\u53f8\u5305\u62ec <\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<span style=\"font-weight: 400;\"> \u6211\u4eec\u62e5\u6709\u4e00\u652f\u7cbe\u901a\u94f6\u884c\u6cd5\u7684\u4e13\u5bb6\u56e2\u961f\u3002\u8fd9\u6709\u52a9\u4e8e\u786e\u4fdd\u6211\u4eec\u5411\u76d1\u7ba1\u673a\u6784\u548c\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u63d0\u4f9b\u7684\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u62a5\u544a\u5177\u6709\u9ad8\u5ea6\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_tu_van_hoan_thien_he_thong_ke_toan_%E2%80%93_thue\"><\/span><b>\u63d0\u4f9b\u54a8\u8be2\u652f\u6301\uff0c\u4ee5\u6539\u8fdb\u4f1a\u8ba1\u548c\u7a0e\u52a1\u7cfb\u7edf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u8fdb\u884c\u68c0\u67e5\u5916\uff0c\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u670d\u52a1\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u5ba1\u67e5\u5176\u7eb3\u7a0e\u4e49\u52a1\u3002\u8fd9\u6709\u52a9\u4e8e\u907f\u514d\u56e0\u8bef\u89e3\u590d\u6742\u7684\u4fe1\u8d37\u98ce\u9669\u51c6\u5907\u91d1\u76f8\u5173\u6cd5\u89c4\u800c\u5bfc\u81f4\u6b20\u7a0e\u7684\u98ce\u9669\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><span style=\"font-weight: 400;\">\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u662f\u73b0\u4ee3\u91d1\u878d\u751f\u6001\u7cfb\u7edf\u4e2d\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u73af\u3002\u5f00\u5c55\u5ba1\u8ba1\u4e0d\u4ec5\u4ec5\u662f\u4e3a\u4e86\u9075\u5b88\u68c0\u67e5\u89c4\u5b9a\uff0c\u66f4\u662f\u4e00\u9879\u4fdd\u62a4\u4f01\u4e1a\u4ef7\u503c\u7684\u660e\u667a\u6295\u8d44\u3002\u901a\u8fc7\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u62a5\u544a\u4e2d\u7684\u51c6\u786e\u6570\u636e\u548c\u5efa\u8bae\uff0c\u7ba1\u7406\u5c42\u53ef\u4ee5\u505a\u51fa\u5408\u7406\u7684\u6218\u7565\u51b3\u7b56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u7ec4\u7ec7\u6b63\u5728\u5bfb\u627e\u53ef\u9760\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u8bf7\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u6211\u4eec\u5f88\u8363\u5e78\u80fd\u4e3a\u91d1\u878d\u884c\u4e1a\u63d0\u4f9b\u4e13\u4e1a\u7684\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u3002MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u81f4\u529b\u4e8e\u4e3a\u4fe1\u8d37\u673a\u6784\u63d0\u4f9b\u5168\u9762\u7684\u5ba1\u8ba1\u89e3\u51b3\u65b9\u6848\uff0c\u5e2e\u52a9\u4ed6\u4eec\u9075\u5b88\u6cd5\u89c4\u5e76\u63d0\u5347\u58f0\u8a89\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u83b7\u53d6\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u5efa\u8bae\uff01<\/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>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tin_dung\"><\/span><b>\u5173\u4e8e\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_kiem_toan_to_chuc_tin_dung_cho_Ngan_hang_Nha_nuoc_la_khi_nao\"><\/span>\u5411\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u63d0\u4ea4\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u89c4\u5b9a\uff0c\u72ec\u7acb\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768490\u5929\u5185\u63d0\u4ea4\u3002\u5728\u67d0\u4e9b\u7279\u6b8a\u60c5\u51b5\u4e0b\uff0c\u4fe1\u8d37\u673a\u6784\u7ecf\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u4e66\u9762\u6279\u51c6\u540e\uff0c\u53ef\u4ee5\u7533\u8bf7\u5ef6\u671f\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"To_chuc_kiem_toan_nao_duoc_phep_thuc_hien_kiem_toan_to_chuc_tin_dung\"><\/span>\u54ea\u4e9b\u5ba1\u8ba1\u516c\u53f8\u6709\u6743\u5bf9\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u53ea\u6709\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u6bcf\u5e74\u6279\u51c6\u7684\u5ba1\u8ba1\u516c\u53f8\u540d\u5355\u4e0a\u7684\u516c\u53f8\u624d\u6709\u8d44\u683c\u5f00\u5c55\u4e1a\u52a1\u3002\u8fd9\u4e9b\u516c\u53f8\u5fc5\u987b\u6ee1\u8db3\u4e25\u683c\u7684\u6807\u51c6\uff0c\u5305\u62ec\u5ba1\u8ba1\u4eba\u5458\u6570\u91cf\u548c\u5728\u91d1\u878d\u884c\u4e1a\u7684\u5b9e\u8df5\u7ecf\u9a8c\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_to_chuc_tin_dung_co_bat_buoc_doi_voi_tat_ca_cac_Quy_tin_dung_nhan_dan_khong\"><\/span>\u5bf9\u6240\u6709\u4eba\u6c11\u4fe1\u7528\u57fa\u91d1\u7684\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u662f\u5426\u5f3a\u5236\u6027\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u76ee\u524d\uff0c\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u9f13\u52b1\u6240\u6709\u4fe1\u8d37\u57fa\u91d1\u63a5\u53d7\u5ba1\u8ba1\u3002\u4f46\u662f\uff0c\u5bf9\u4e8e\u8d44\u4ea7\u89c4\u6a21\u8f83\u5927\u7684\u57fa\u91d1\u6216\u53d7\u5230\u7279\u522b\u76d1\u7ba1\u7684\u57fa\u91d1\uff0c\u8fdb\u884c\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u662f\u5f3a\u5236\u6027\u8981\u6c42\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh, b\u00e1o 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