{"id":4428,"date":"2026-01-01T21:42:06","date_gmt":"2026-01-02T04:42:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4428"},"modified":"2026-01-01T21:42:25","modified_gmt":"2026-01-02T04:42:25","slug":"kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/","title":{"rendered":"\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\uff1a\u6cd5\u89c4\u3001\u8303\u56f4\u548c\u76ca\u5904"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u662f\u786e\u4fdd\u8d22\u52a1\u4fe1\u606f\u5728\u62ab\u9732\u524d\u900f\u660e\u5ea6\u548c\u5b8c\u6574\u6027\u7684\u5173\u952e\u6d3b\u52a8\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u8bc1\u5238\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u987b\u5b9a\u671f\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4ee5\u4fdd\u62a4\u6295\u8d44\u8005\u5229\u76ca\u3002\u5ba1\u8ba1\u6807\u51c6\u7684\u4e25\u683c\u7a0b\u5ea6\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u8861\u91cf\u516c\u53f8\u6cbb\u7406\u80fd\u529b\u7684\u6307\u6807\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u4e25\u91cd\u7684\u8d22\u52a1\u8fdd\u89c4\u884c\u4e3a\u5f80\u5f80\u4f1a\u5bfc\u81f4\u80a1\u4e1c\u4fe1\u5fc3\u5d29\u6e83\uff0c\u6270\u4e71\u8d44\u672c\u5e02\u573a\u3002\u5728\u8d8a\u5357\uff0c\u9075\u5b88\u7b2c155\/2015\/TT-BTC\u53f7\u901a\u77e5\u6709\u52a9\u4e8e\u63d0\u5347\u56fd\u5185\u4f01\u4e1a\u7684\u5730\u4f4d\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u8be5\u901a\u77e5\u9f13\u52b1\u7684\u4e3b\u4f53\u3001\u6d41\u7a0b\u4ee5\u53ca\u5ba1\u8ba1\u670d\u52a1\u5728\u8bc1\u5238\u5e02\u573a\u53d1\u5c55\u4e2d\u7684\u4f5c\u7528\u3002\u8bf7\u52a1\u5fc5\u9605\u8bfb\u4ee5\u4e0b\u91cd\u8981\u4fe1\u606f\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 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\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Tam_quan_trong_cua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u7684\u91cd\u8981\u6027\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Doi_tuong_duoc_khuyen_khich_va_bat_buoc_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\" >\u9f13\u52b1\u5e76\u8981\u6c42\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u516c\u53f8\u63a5\u53d7\u5ba1\u8ba1\u3002<\/a><ul class='ez-toc-list-level-3' ><li 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_dai_chung\" >\u5173\u4e8e\u4e0a\u5e02\u516c\u53f8\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\" >\u672a\u4e0a\u5e02\u7684\u516c\u4f17\u516c\u53f8\u662f\u5426\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\uff1f<\/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\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Thoi_han_cong_bo_bao_cao_kiem_toan_la_bao_lau\" >\u5ba1\u8ba1\u62a5\u544a\u7684\u53d1\u5e03\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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Chi_phi_kiem_toan_phu_thuoc_vao_yeu_to_nao\" >\u54ea\u4e9b\u56e0\u7d20\u51b3\u5b9a\u5ba1\u8ba1\u6210\u672c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan\/#Y_kien_kiem_toan_ngoai_tru_anh_huong_the_nao_den_co_phieu\" >\u5408\u683c\u7684\u5ba1\u8ba1\u610f\u89c1\u5982\u4f55\u5f71\u54cd\u80a1\u7968\u4ef7\u683c\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u662f\u8d44\u672c\u5e02\u573a\u8d28\u91cf\u7684\u628a\u5173\u673a\u5236\u3002\u5f53\u4e00\u5bb6\u4f01\u4e1a\u63a5\u53d7\u4e25\u683c\u7684\u5ba1\u8ba1\u65f6\uff0c\u5b83\u5b9e\u9645\u4e0a\u662f\u5728\u5411\u516c\u4f17\u8bc1\u660e\u5176\u8d22\u52a1\u72b6\u51b5\u548c\u5546\u4e1a\u9053\u5fb7\u3002<\/span><\/p>\n<figure id=\"attachment_4433\" aria-describedby=\"caption-attachment-4433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4433\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4433\" class=\"wp-caption-text\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u7684\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u80fd\u591f\u4e3a\u5305\u62ec\u94f6\u884c\u548c\u6295\u8d44\u8005\u5728\u5185\u7684\u6240\u6709\u5229\u76ca\u76f8\u5173\u8005\u63d0\u4f9b\u5ba2\u89c2\u7684\u73b0\u91d1\u6d41\u4fe1\u606f\u3002\u5728\u516c\u53f8\u6cbb\u7406\u76d1\u7ba1\u65e5\u76ca\u4e25\u683c\u3001\u900f\u660e\u5ea6\u8981\u6c42\u4e0d\u65ad\u63d0\u9ad8\u7684\u80cc\u666f\u4e0b\uff0c\u8fd9\u4e00\u70b9\u5c24\u4e3a\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u4e0d\u4ec5\u4ec5\u662f\u5ba1\u67e5\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u6570\u5b57\u3002\u5b83\u8fd8\u5305\u62ec\u6838\u5b9e\u5176\u662f\u5426\u9075\u5b88\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\uff0c\u5e76\u5411\u66f4\u4e25\u683c\u7684\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u8fc7\u6e21\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u80a1\u7968\u5e02\u573a\u4ee5\u4fe1\u606f\u4e3a\u57fa\u7840\u8fd0\u4f5c\u3002\u56e0\u6b64\uff0c\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u88ab\u89c6\u4e3a\u9632\u6b62\u91d1\u878d\u6b3a\u8bc8\u6216\u9690\u7792\u4e0d\u826f\u503a\u52a1\u7684\u201c\u4fdd\u62a4\u5c4f\u969c\u201d\uff0c\u4ece\u800c\u786e\u4fdd\u5065\u5eb7\u7684\u6295\u8d44\u73af\u5883\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_khuyen_khich_va_bat_buoc_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u9f13\u52b1\u5e76\u8981\u6c42\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u516c\u53f8\u63a5\u53d7\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u9002\u7528\u4e8e\u5bf9\u8d44\u672c\u5e02\u573a\u5177\u6709\u91cd\u5927\u5f71\u54cd\u7684\u5b9e\u4f53\uff0c\u4f8b\u5982\u4e0a\u5e02\u516c\u53f8\u3001\u4e0a\u5e02\u673a\u6784\u3001\u8bc1\u5238\u516c\u53f8\u3001\u6295\u8d44\u57fa\u91d1\u4ee5\u53ca\u5411\u516c\u4f17\u53d1\u884c\u503a\u5238\u7684\u673a\u6784\u3002\u6839\u636e\u76f8\u5173\u6cd5\u89c4\uff0c\u8fd9\u4e9b\u5b9e\u4f53\u5fc5\u987b\u63a5\u53d7\u5ba1\u8ba1\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-2\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e3a\u786e\u4fdd\u900f\u660e\u5ea6\u3001\u7b26\u5408\u6807\u51c6\u5e76\u4fdd\u62a4\u6295\u8d44\u8005\u6743\u76ca\uff0c\u5ba1\u8ba1\u662f\u503a\u5238\u53d1\u884c\u4eba\u83b7\u5f97\u724c\u7167\u7684\u5148\u51b3\u6761\u4ef6\u3002\u5ba1\u8ba1\u8fd8\u6709\u52a9\u4e8e\u8bc4\u4f30\u5176\u507f\u4ed8\u80fd\u529b\u3001\u62b5\u62bc\u54c1\u7684\u5408\u6cd5\u6027\u4ee5\u53ca\u5df2\u53d1\u884c\u8d44\u91d1\u7684\u9884\u671f\u7528\u9014\u3002<\/span><\/p>\n<figure id=\"attachment_4430\" aria-describedby=\"caption-attachment-4430\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4430\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch v\u00e0 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-duoc-khuyen-khich-va-bat-buoc-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4430\" class=\"wp-caption-text\">\u9f13\u52b1\u5e76\u8981\u6c42\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u516c\u53f8\u63a5\u53d7\u5ba1\u8ba1\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_doanh_nghiep_tieu_bieu\"><\/span><b>\u5178\u578b\u7684\u4f01\u4e1a\u7c7b\u578b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u91cd\u70b9\u5173\u6ce8\u5bf9\u793e\u4f1a\u8d44\u672c\u6709\u91cd\u5927\u5f71\u54cd\u7684\u5b9e\u4f53\u3002\u4ee5\u4e0b\u662f\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u5bf9\u91cd\u70b9\u5b9e\u4f53\u8fdb\u884c\u7684\u5206\u7c7b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5178\u578b\u4f01\u4e1a\u7c7b\u578b\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u57fa\u672c\u6761\u4ef6<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u5728\u5ba1\u8ba1\u4e2d\u7684\u4f5c\u7528<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u8d44\u672c\u2265300\u4ebf\u8d8a\u5357\u76fe\uff0c\u80a1\u4e1c\u2265100\u4eba\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u548c\u6bcf\u534a\u5e74\u4e00\u6b21\u7684\u5ba1\u67e5\u662f\u5f3a\u5236\u6027\u7684\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u7ec4\u7ec7<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u7b26\u5408 HOSE\/HNX \u7684\u4e0a\u5e02\u8981\u6c42\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u4e25\u683c\u9075\u5b88\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8bc1\u5238\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u62e5\u6709\u8bc1\u5238\u7ecf\u8425\u8bb8\u53ef\u8bc1\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u5b89\u5168\u5ba1\u8ba1\u548c\u8fd0\u8425\u62a5\u544a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6295\u8d44\u57fa\u91d1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u4ece\u6295\u8d44\u8005\u5904\u7b79\u96c6\u7684\u8d44\u91d1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u516c\u5f00\u62ab\u9732\u6295\u8d44\u7ec4\u5408\u548c\u51c0\u8d44\u4ea7\u503c\uff08NAV\uff09\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_phat_hanh_trai_phieu_ra_cong_chung\"><\/span><b>\u5411\u516c\u4f17\u53d1\u884c\u503a\u5238\u7684\u7ec4\u7ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8fd9\u4e9b\u5b9e\u4f53\u800c\u8a00\uff0c\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u662f\u53d1\u884c\u503a\u5238\u83b7\u5f97\u6279\u51c6\u7684\u5148\u51b3\u6761\u4ef6\u3002\u503a\u5238\u6295\u8d44\u8005\u9700\u8981\u57fa\u4e8e\u72ec\u7acb\u5ba1\u8ba1\u62a5\u544a\u6765\u4fdd\u8bc1\u5176\u6709\u80fd\u529b\u507f\u8fd8\u672c\u91d1\u548c\u5229\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u516c\u53f8\u7684\u5ba1\u8ba1\u6d41\u7a0b\u901a\u5e38\u5305\u62ec\u5ba1\u67e5\u62b5\u62bc\u8d44\u4ea7\u7684\u5408\u6cd5\u6027\u3002\u6b64\u5916\uff0c\u5ba1\u8ba1\u4eba\u5458\u8fd8\u4f1a\u5ba1\u67e5\u53d1\u884c\u6240\u5f97\u8d44\u91d1\u7684\u9884\u671f\u7528\u9014\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u76f8\u5173\u627f\u8bfa\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_duoc_khuyen_khich_phat_trien_va_muc_tieu_minh_bach\"><\/span><b>\u9f13\u52b1\u53d1\u5c55\u7684\u9886\u57df\u548c\u63d0\u9ad8\u900f\u660e\u5ea6\u7684\u76ee\u6807\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u76ee\u6807\u662f\u5efa\u7acb\u4e00\u4e2a\u516c\u5e73\u7684\u91d1\u878d\u751f\u6001\u7cfb\u7edf\uff0c\u8ba9\u6240\u6709\u4f01\u4e1a\u53ea\u8981\u5c55\u73b0\u51fa\u900f\u660e\u5ea6\u548c\u95ee\u8d23\u5236\uff0c\u5c31\u80fd\u83b7\u5f97\u8d44\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u548c\u8bc1\u5238\u673a\u6784\u63d0\u5347\u516c\u53f8\u6cbb\u7406\u6c34\u5e73\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5438\u5f15\u5927\u578b\u5916\u56fd\u6295\u8d44\u57fa\u91d1\u3002\u8fd9\u4e9b\u673a\u6784\u901a\u5e38\u8981\u6c42\u6781\u9ad8\u7684\u98ce\u9669\u7ba1\u7406\u6807\u51c6\u548c\u65e0\u53ef\u6311\u5254\u7684\u8d22\u52a1\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Niem_yet_va_dang_ky_giao_dich\"><\/span><b>\u4ea4\u6613\u7684\u4e0a\u5e02\u548c\u6ce8\u518c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e0c\u671b\u5728\u80e1\u5fd7\u660e\u5e02\u8bc1\u5238\u4ea4\u6613\u6240\uff08HOSE\uff09\u3001\u6d77\u5fb7\u62c9\u5df4\u8bc1\u5238\u4ea4\u6613\u6240\uff08HNX\uff09\u6216\u6d66\u90a3\u8bc1\u5238\u4ea4\u6613\u6240\uff08UPCoM\uff09\u4e0a\u5e02\u7684\u4f01\u4e1a\u5fc5\u987b\u63a5\u53d7\u4e25\u683c\u7684\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u5ba1\u8ba1\u7a0b\u5e8f\u3002\u8fd9\u662f\u5254\u9664\u5b9e\u529b\u8f83\u5f31\u7684\u4f01\u4e1a\u3001\u7ef4\u62a4\u5e02\u573a\u6574\u4f53\u8bda\u4fe1\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u62a5\u544a\u5411\u76d1\u7ba1\u673a\u6784\u63d0\u4f9b\u81f3\u5c11\u4e24\u5e74\u7684\u5386\u53f2\u76c8\u5229\u6570\u636e\u3002\u57fa\u4e8e\u6b64\uff0c\u5e02\u573a\u76d1\u7ba1\u673a\u6784\u53ef\u4ee5\u8bc4\u4f30\u7533\u8bf7\u4e0a\u5e02\u673a\u6784\u7684\u5b9e\u9645\u80fd\u529b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_bo_thong_tin_va_dao_duc_nghe_nghiep\"><\/span><b>\u4fe1\u606f\u62ab\u9732\u4e0e\u804c\u4e1a\u9053\u5fb7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u4e3b\u8981\u80a1\u4e1c\u548c\u5185\u90e8\u4eba\u58eb\u5728\u8fdb\u884c\u4ea4\u6613\u65f6\u5747\u987b\u63a5\u53d7\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u7cfb\u7edf\u548c\u8bc1\u5238\u76d1\u7ba1\u673a\u6784\u7684\u76d1\u7763\u3002\u62ab\u9732\u6240\u6709\u6743\u4fe1\u606f\u6709\u52a9\u4e8e\u9632\u6b62\u53ef\u80fd\u635f\u5bb3\u5e02\u573a\u7684\u4ef7\u683c\u64cd\u7eb5\u6216\u5185\u5e55\u4ea4\u6613\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u900f\u660e\u5ea6\u6709\u52a9\u4e8e\u4fdd\u62a4\u5c0f\u6295\u8d44\u8005\uff0c\u56e0\u4e3a\u4ed6\u4eec\u5f80\u5f80\u7f3a\u4e4f\u72ec\u7acb\u8bc4\u4f30\u4f01\u4e1a\u5b9e\u9645\u8d22\u52a1\u72b6\u51b5\u7684\u5de5\u5177\u548c\u4e13\u4e1a\u77e5\u8bc6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_ve_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u5173\u4e8e\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u6cd5\u5f8b\u4f53\u7cfb\u660e\u786e\u754c\u5b9a\u4e86\u53c2\u4e0e\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u548c\u8bc1\u5238\u884c\u4e1a\u5ba1\u8ba1\u5404\u65b9\u7684\u8d23\u4efb\u30022019\u5e74\u300a\u8bc1\u5238\u6cd5\u300b\u7b2c20\u6761\u5f3a\u8c03\uff0c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u7531\u7ecf\u8ba4\u53ef\u7684\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/p>\n<figure id=\"attachment_4432\" aria-describedby=\"caption-attachment-4432\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4432\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-phap-luat-ve-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4432\" class=\"wp-caption-text\">\u5173\u4e8e\u4e0a\u5e02\u516c\u53f8\u5ba1\u8ba1\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\uff08SSC\uff09\u6709\u6743\u5728\u53d1\u73b0\u5ba1\u8ba1\u4eba\u5458\u5728\u5ba1\u8ba1\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u65f6\u5b58\u5728\u9519\u8bef\u65f6\u6682\u505c\u5176\u6267\u4e1a\u8d44\u683c\u3002\u6b64\u4e3e\u65e8\u5728\u52a0\u5f3a\u5bf9\u5ba1\u8ba1\u4eba\u5458\u7684\u5a01\u6151\u4f5c\u7528\u548c\u804c\u4e1a\u8d23\u4efb\u610f\u8bc6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_don_vi_duoc_kiem_toan\"><\/span><b>\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u8d23\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u63d0\u4f9b\u5b8c\u6574\u7684\u6587\u4ef6\u548c\u53ca\u65f6\u7684\u89e3\u91ca\u3002\u4efb\u4f55\u59a8\u788d\u5ba1\u8ba1\u6216\u63d0\u4f9b\u865a\u5047\u4fe1\u606f\u7684\u884c\u4e3a\uff0c\u90fd\u5c06\u6839\u636e\u8fdd\u89c4\u60c5\u8282\u7684\u4e25\u91cd\u7a0b\u5ea6\u53d7\u5230\u884c\u653f\u6216\u5211\u4e8b\u5904\u7f5a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_cac_van_ban_phap_luat_lien_quan\"><\/span><b>\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u6e05\u5355<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8bc1\u5238\u6cd5\u7b2c 54\/2019\/QH14 \u53f7\u3002<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c 67\/2011\/QH12 \u53f7\u3002<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c155\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\"> \u8bc1\u5238\u6cd5\u5b9e\u65bd\u7ec6\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 96\/2020\/TT-BTC<\/b><span style=\"font-weight: 400;\"> \u5e02\u573a\u4fe1\u606f\u62ab\u9732\u51c6\u5219\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_giam_sat_va_trach_nhiem_phap_ly_trong_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u76d1\u7763\u548c\u6cd5\u5f8b\u8d23\u4efb\u673a\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u4e0d\u4ec5\u4ec5\u662f\u4f01\u4e1a\u4e0e\u5ba1\u8ba1\u516c\u53f8\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u5b83\u8fd8\u53d7\u5230\u8d22\u653f\u90e8\u3001\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08VACPA\uff09\u548c\u8bc1\u5238\u76d1\u7ba1\u673a\u6784\u7b49\u591a\u5c42\u6b21\u7684\u76d1\u7ba1\u3002<\/span><\/p>\n<figure id=\"attachment_4429\" aria-describedby=\"caption-attachment-4429\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4429\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg\" alt=\"C\u01a1 ch\u1ebf gi\u00e1m s\u00e1t v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd trong ki\u1ec3m to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-che-giam-sat-va-trach-nhiem-phap-ly-trong-kiem-toan-cong-ty-dai-chung-va-linh-vuc-chung-khoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4429\" class=\"wp-caption-text\">\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u76d1\u7763\u548c\u6cd5\u5f8b\u8d23\u4efb\u673a\u5236\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u4e0a\u5e02\u7533\u8bf7\u65f6\uff0c\u4e0a\u5e02\u516c\u53f8\u7684\u5ba1\u8ba1\u51c6\u786e\u6027\u4ee5\u53ca\u8bc1\u5238\u884c\u4e1a\u7684\u4fe1\u8a89\u662f\u5ba1\u67e5\u6700\u4e3a\u4e25\u683c\u7684\u56e0\u7d20\u3002\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u516c\u53f8\u901a\u5e38\u662f\u786e\u4fdd\u7533\u8bf7\u5feb\u901f\u83b7\u6279\u7684\u9996\u9009\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_vi_pham_trong_linh_vuc_chung_khoan\"><\/span><b>\u5904\u7406\u8bc1\u5238\u884c\u4e1a\u7684\u8fdd\u89c4\u884c\u4e3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e0a\u5e02\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u5305\u542b\u4fdd\u7559\u610f\u89c1\uff0c\u8bc1\u5238\u884c\u4e1a\u53ef\u80fd\u4f1a\u88ab\u5217\u5165\u8b66\u544a\u540d\u5355\u3002\u8fd9\u4e9b\u90fd\u662f\u7ef4\u62a4\u80a1\u5e02\u7eaa\u5f8b\u548c\u4fe1\u5fc3\u7684\u6709\u529b\u63aa\u65bd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u5ba1\u8ba1\u4e2d\u7684\u4efb\u4f55\u5931\u8bef\u90fd\u4f1a\u7ed9\u6240\u6709\u5229\u76ca\u76f8\u5173\u8005\u9020\u6210\u8fde\u9501\u635f\u5931\u3002\u56e0\u6b64\uff0c\u5efa\u7acb\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u7a0b\u5e8f\u662f\u6240\u6709\u4e0a\u5e02\u516c\u53f8\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_chat_luong_bao_cao_thong_qua_kiem_toan_cong_ty_dai_chung_va_linh_vuc_chung_khoan\"><\/span><b>\u901a\u8fc7\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u6765\u63d0\u9ad8\u62a5\u544a\u8d28\u91cf\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u4fdd\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u9ad8\u6548\u8fdb\u884c\uff0c\u4f01\u4e1a\u9700\u8981\u5efa\u7acb\u5b8c\u5584\u7684\u4f1a\u8ba1\u4f53\u7cfb\u3002\u4f7f\u7528\u73b0\u4ee3\u5316\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u548c\u914d\u5907\u4e13\u4e1a\u7684\u4f1a\u8ba1\u56e2\u961f\u662f\u5fc5\u4e0d\u53ef\u5c11\u7684\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5728\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u6b63\u89c4\u8bc1\u5238\u884c\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u4e4b\u524d\u8058\u8bf7\u54a8\u8be2\u670d\u52a1\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65e9\u53d1\u73b0\u9519\u8bef\u3002\u8fd9\u53ef\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5ba1\u8ba1\u5e08\u51fa\u5177\u65e0\u4fdd\u7559\u610f\u89c1\u62a5\u544a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u8463\u4e8b\u4f1a\u53d1\u6325\u76d1\u7763\u4f5c\u7528\uff0c\u786e\u4fdd\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u8fc7\u7a0b\u5ba2\u89c2\u516c\u6b63\u3002\u4ed6\u4eec\u786e\u4fdd\u7ba1\u7406\u5c42\u4e0d\u4f1a\u5e72\u9884\u5ba1\u8ba1\u5e08\u7684\u72ec\u7acb\u5de5\u4f5c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u8d28\u91cf\u4e0e\u73b0\u6709\u80a1\u4e1c\u7684\u4fe1\u5fc3\u76f4\u63a5\u76f8\u5173\u3002\u4e00\u4efd\u201c\u65e0\u4fdd\u7559\u610f\u89c1\u201d\u7684\u5ba1\u8ba1\u62a5\u544a\u5c31\u50cf\u4e00\u5f20\u901a\u884c\u8bc1\uff0c\u4f7f\u4f01\u4e1a\u80fd\u591f\u81ea\u4fe1\u5730\u901a\u8fc7\u53d1\u884c\u65b0\u80a1\u7b79\u96c6\u8d44\u91d1\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\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u662f\u73b0\u4ee3\u5e02\u573a\u7ecf\u6d4e\u53d1\u5c55\u7684\u4e0d\u53ef\u6216\u7f3a\u7684\u57fa\u7840\u3002\u4e86\u89e3\u76d1\u7ba1\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u5efa\u7acb\u957f\u4e45\u7684\u4fe1\u8a89\u3002\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u800c\u8a00\uff0c\u900f\u660e\u7684\u5ba1\u8ba1\u6d41\u7a0b\u662f\u4f01\u4e1a\u5b9e\u73b0\u65e0\u9650\u589e\u957f\u7684\u5173\u952e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728 <\/span><b>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u6211\u4eec\u4e3a\u4e0a\u5e02\u516c\u53f8\u63d0\u4f9b\u5168\u9762\u7684\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u3002MAN\u62e5\u6709\u4e00\u652f\u4e13\u4e1a\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u81f4\u529b\u4e8e\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u89c4\u8303\u62a5\u544a\u6d41\u7a0b\uff0c\u786e\u4fdd\u4e0a\u5e02\u516c\u53f8\u548c\u8bc1\u5238\u884c\u4e1a\u7684\u5ba1\u8ba1\u5de5\u4f5c\u5b8c\u5168\u5408\u89c4\u3002MAN\u52a9\u60a8\u5c06\u8d22\u52a1\u6570\u636e\u8f6c\u5316\u4e3a\u6295\u8d44\u8005\u548c\u80a1\u4e1c\u7684\u4fe1\u5fc3\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>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_dai_chung\"><\/span><b>\u5173\u4e8e\u4e0a\u5e02\u516c\u53f8\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=\"Cong_ty_dai_chung_chua_niem_yet_co_bat_buoc_kiem_toan_khong\"><\/span>\u672a\u4e0a\u5e02\u7684\u516c\u4f17\u516c\u53f8\u662f\u5426\u9700\u8981\u63a5\u53d7\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\u662f\u7684\u3002\u6839\u636e\u89c4\u5b9a\uff0c\u6240\u6709\u516c\u4f17\u516c\u53f8\uff0c\u65e0\u8bba\u662f\u5426\u4e0a\u5e02\uff0c\u5728\u53d1\u5e03\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u4e4b\u524d\uff0c\u90fd\u5fc5\u987b\u63a5\u53d7\u516c\u4f17\u516c\u53f8\u5ba1\u8ba1\u548c\u8bc1\u5238\u884c\u4e1a\u5ba1\u8ba1\u3002                    <\/p>\n                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