{"id":4462,"date":"2026-01-02T01:28:38","date_gmt":"2026-01-02T08:28:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4462"},"modified":"2026-01-02T01:28:38","modified_gmt":"2026-01-02T08:28:38","slug":"kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/","title":{"rendered":"\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u7684\u5ba1\u8ba1\uff1a2026 \u5e74\u6700\u65b0\u89c4\u5b9a"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\uff08HTX\u548cLHHTX\uff09\u7684\u5ba1\u8ba1\u5df2\u6210\u4e3a\u96c6\u4f53\u7ecf\u6d4e\u8fd0\u8425\u5468\u671f\u4e2d\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002\u6839\u636e\u2026\u2026 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=208365\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5408\u4f5c\u793e\u6cd5\u7b2c17\/2023\/QH15\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u901a\u8fc7\u72ec\u7acb\u5ba1\u8ba1\u5b9e\u73b0\u8d22\u52a1\u900f\u660e\u662f\u8fd9\u4e9b\u5b9e\u4f53\u5728\u65b0\u53d1\u5c55\u9636\u6bb5\u7ef4\u6301\u5176\u5408\u6cd5\u5730\u4f4d\u5e76\u4eab\u53d7\u653f\u5e9c\u6fc0\u52b1\u63aa\u65bd\u7684\u5148\u51b3\u6761\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u6574\u4e2a\u4f1a\u8ba1\u4f53\u7cfb\u4ece2025\u5e74\u8d77\u8fc7\u6e21\u5230\u65b0\u51c6\u5219\uff0c2026\u5e74\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u7684\u5ba1\u8ba1\u5c06\u91cd\u70b9\u8bc4\u4f30\u5176\u5408\u89c4\u6027\u548c\u8d44\u672c\u7ba1\u7406\u6548\u7387\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u9002\u7528\u4e8e2026\u62a5\u544a\u671f\u7684\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u6cd5\u89c4\uff0c\u4ee5\u5e2e\u52a9\u5404\u5b9e\u4f53\u79ef\u6781\u4e3b\u52a8\u5730\u843d\u5b9e\u8fd9\u4e9b\u6cd5\u89c4\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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_nam_2026\" >2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6cd5\u5f8b\u4f9d\u636e<\/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\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#He_thong_van_ban_quy_pham_phap_luat_trong_tam\" >\u5173\u952e\u6cd5\u5f8b\u6587\u4ef6\u7cfb\u7edf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" 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class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\" >\u52a0\u5f3a\u6210\u5458\u548c\u5408\u4f5c\u4f19\u4f34\u4e4b\u95f4\u7684\u4fe1\u4efb\u3002<\/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\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\" >\u7b26\u5408\u9886\u53d6\u96c6\u4f53\u7ecf\u6d4e\u63f4\u52a9\u8ba1\u5212\u7684\u6761\u4ef6\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\" >2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u7684\u8303\u56f4\u548c\u9891\u7387<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\" >\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u662f\u5f3a\u5236\u6027\u7684\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\" >\u4e3a\u4e2d\u578b\u4f01\u4e1a\u63d0\u4f9b\u5b9a\u671f\u72ec\u7acb\u5ba1\u8ba1\u670d\u52a1\u3002<\/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\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\" >\u5b9a\u671f\u8fd0\u8425\u548c\u5408\u89c4\u6027\u5ba1\u8ba1<\/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\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\" >\u9009\u62e9 MAN \u7684\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u5de5\u4f1a\u5ba1\u8ba1\u670d\u52a1\u7684\u7406\u7531\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\" >\u5bf9 2023 \u5e74\u5408\u4f5c\u793e\u6cd5\u6709\u6df1\u5165\u4e86\u89e3\u7684\u4e13\u5bb6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cong_nghe_kiem_toan_hien_dai\" >\u73b0\u4ee3\u5ba1\u8ba1\u6280\u672f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Tu_van_chien_luoc_sau_kiem_toan\" >\u5ba1\u8ba1\u540e\u6218\u7565\u54a8\u8be2<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\" >2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u7a0b\u5e8f\u6807\u51c6<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_1_Chuan_bi_du_lieu_ke_toan_so\" >\u6b65\u9aa4\u4e00\uff1a\u51c6\u5907\u6570\u5b57\u4f1a\u8ba1\u6570\u636e<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_2_Thuc_dia_va_xac_minh_so_lieu\" >\u6b65\u9aa4\u4e8c\uff1a\u5b9e\u5730\u8c03\u67e5\u548c\u6570\u636e\u9a8c\u8bc1<\/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-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\" >\u6b65\u9aa4 3\uff1a\u6700\u7ec8\u786e\u5b9a\u62a5\u544a\u548c\u7ba1\u7406\u5efa\u8bae\u3002<\/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\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\" >2026 \u5e74\u5ba1\u8ba1\u7684\u7279\u522b\u8bf4\u660e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5728\u4f7f\u7528\u5ba1\u8ba1\u670d\u52a1\u65f6\u5e94\u907f\u514d\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Cau_hoi_thuong_gap_ve_kiem_toan_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\" >\u5173\u4e8e\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u670d\u52a1\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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\" >\u5982\u679c\u5408\u4f5c\u793e\u5728 2026 \u5e74\u4e0d\u63a5\u53d7\u5f3a\u5236\u6027\u5ba1\u8ba1\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Chi_phi_dich_vu_tai_MAN_co_cao_khong\" >MAN\u7684\u670d\u52a1\u8d39\u9ad8\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\" >\u5ba1\u8ba1\u7ed3\u679c\u662f\u5426\u4f1a\u5f71\u54cd\u6210\u5458\u7684\u5229\u6da6\u5206\u914d\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa\/#Thoi_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\" >\u4f55\u65f6\u5f00\u59cb\u51c6\u5907 2026 \u5e74\u7684\u5ba1\u8ba1\u6700\u4e3a\u5408\u9002\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_nam_2026\"><\/span><b>2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u6807\u5fd7\u7740\u65b0\u6cd5\u5f8b\u6587\u4ef6\u8fdb\u5165\u7a33\u5b9a\u5b9e\u65bd\u9636\u6bb5\u3002\u5bf9\u6cd5\u5f8b\u6846\u67b6\u7684\u900f\u5f7b\u7406\u89e3\u5c06\u4f7f\u5408\u4f5c\u793e\u7ba1\u7406\u59d4\u5458\u4f1a\u80fd\u591f\u4e13\u4e1a\u3001\u6709\u6548\u5730\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/p>\n<figure id=\"attachment_4463\" aria-describedby=\"caption-attachment-4463\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4463\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-hoat-dong-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4463\" class=\"wp-caption-text\">2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_quy_pham_phap_luat_trong_tam\"><\/span><b>\u5173\u952e\u6cd5\u5f8b\u6587\u4ef6\u7cfb\u7edf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u7684\u5ba1\u8ba1\u5de5\u4f5c\u53d7\u4ee5\u4e0b\u6cd5\u89c4\u7ba1\u8f96\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2023\u5e74\u5408\u4f5c\u793e\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u6700\u9ad8\u6cd5\u5f8b\u6846\u67b6\u89c4\u5b9a\u4e86\u5927\u578b\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u7684\u5f3a\u5236\u6027\u5ba1\u8ba1\u4e49\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 71\/2024\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ece 2025 \u8d22\u5e74\u8d77\uff0c\u6240\u6709\u5408\u4f5c\u793e\u90fd\u5fc5\u987b\u91c7\u7528\u5f3a\u5236\u6027\u4f1a\u8ba1\u5236\u5ea6\uff0c\u8be5\u5236\u5ea6\u5c06\u4f5c\u4e3a\u5ba1\u8ba1\u4eba\u5458\u6838\u5b9e\u6570\u636e\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u72ec\u7acb\u5ba1\u8ba1\u7684\u89c4\u5b9a\uff1a<\/b><span style=\"font-weight: 400;\"> \u786e\u4fdd\u7531\u8d22\u653f\u90e8\u89c4\u5b9a\u7684\u5177\u6709\u8db3\u591f\u80fd\u529b\u7684\u673a\u6784\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u8fdb\u884c\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_cap_thiet_cua_viec_tuan_thu_trong_nam_2026\"><\/span><b>2026 \u5e74\u5408\u89c4\u7684\u7d27\u8feb\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u6709\u5173\u90e8\u95e8\u5c06\u52a0\u5f3a\u5bf9\u63a5\u53d7\u9884\u7b97\u652f\u6301\u7684\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u7684\u5ba1\u8ba1\u62a5\u544a\u5ba1\u67e5\u3002\u672a\u80fd\u6309\u65f6\u8fdb\u884c\u5ba1\u8ba1\u53ef\u80fd\u5bfc\u81f4\u53d1\u5c55\u652f\u6301\u88ab\u64a4\u9500\uff0c\u6216\u5f71\u54cd\u5176\u501f\u8d37\u65f6\u7684\u4fe1\u7528\u8bc4\u7ea7\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u8fdb\u884c\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5230 2026 \u5e74\uff0c\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u8fdb\u884c\u5ba1\u8ba1\u7684\u4ef7\u503c\u5c06\u4e0d\u4ec5\u4ec5\u5728\u4e8e\u6ee1\u8db3\u68c0\u67e5\u8981\u6c42\uff1b\u5b83\u8fd8\u5c06\u6210\u4e3a\u4e00\u79cd\u5f3a\u5927\u7684\u6cbb\u7406\u5de5\u5177\u3002<\/span><\/p>\n<figure id=\"attachment_4466\" aria-describedby=\"caption-attachment-4466\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4466\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-dich-cot-loi-cua-viec-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4466\" class=\"wp-caption-text\">\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u8fdb\u884c\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_chinh_xac_sau_chuyen_doi_che_do_ke_toan\"><\/span><b>\u786e\u4fdd\u4f1a\u8ba1\u65b9\u6cd5\u53d8\u66f4\u540e\u7684\u51c6\u786e\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7533\u8bf7\u540e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-71-2024-TT-BTC-huong-dan-Che-do-ke-toan-Hop-tac-xa-627756.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 71\/2024\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u4ece\u4e0a\u4e00\u5e74\u5f00\u59cb\uff0c2026 \u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u7684\u5ba1\u8ba1\u5c06\u6838\u5b9e\u8d44\u4ea7\u548c\u8d44\u672c\u6765\u6e90\u7684\u8bb0\u5f55\u548c\u5206\u7c7b\u662f\u5426\u51c6\u786e\uff0c\u6709\u52a9\u4e8e\u52a0\u5f3a\u672a\u6765\u4e94\u5e74\u7684\u6570\u636e\u7cfb\u7edf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_niem_tin_cho_thanh_vien_va_doi_tac\"><\/span><b>\u52a0\u5f3a\u6210\u5458\u548c\u5408\u4f5c\u4f19\u4f34\u4e4b\u95f4\u7684\u4fe1\u4efb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u7684\u5ba1\u8ba1\u62a5\u544a\u662f\u7ba1\u7406\u900f\u660e\u5ea6\u7684\u6700\u6709\u529b\u8bc1\u660e\u3002\u8fd9\u4e00\u70b9\u5bf9\u4e8e\u9700\u8981\u4ece\u6210\u5458\u5904\u7b79\u96c6\u989d\u5916\u8d44\u91d1\u6216\u4e0e\u4ef7\u503c\u94fe\u4e2d\u7684\u5927\u578b\u4f01\u4e1a\u5efa\u7acb\u8054\u7cfb\u7684\u5408\u4f5c\u793e\u8054\u76df\u5c24\u4e3a\u91cd\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dap_ung_tieu_chuan_nhan_goi_ho_tro_kinh_te_tap_the\"><\/span><b>\u7b26\u5408\u9886\u53d6\u96c6\u4f53\u7ecf\u6d4e\u63f4\u52a9\u8ba1\u5212\u7684\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u5e9c\u89c4\u5b9a\uff0c\u5728\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u5ba1\u8ba1\u65b9\u9762\u8868\u73b0\u826f\u597d\u7684\u5355\u4f4d\uff0c\u5c06\u4f18\u5148\u83b7\u5f97\u4f4e\u606f\u8d37\u6b3e\u5ba1\u6279\u548c\u519c\u4e1a\u53ca\u670d\u52a1\u4e1a\u6570\u5b57\u5316\u8f6c\u578b\u652f\u6301\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_tan_suat_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_2026\"><\/span><b>2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u7684\u8303\u56f4\u548c\u9891\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u6b63\u786e\u7684\u76ee\u6807\u6709\u52a9\u4e8e\u7ec4\u7ec7\u89c4\u5212\u9884\u7b97\u548c\u65f6\u95f4\u5b89\u6392\uff0c\u4ee5\u4fbf\u4e3a\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u8058\u8bf7\u5408\u9002\u7684\u5ba1\u8ba1\u670d\u52a1\u3002<\/span><\/p>\n<figure id=\"attachment_4464\" aria-describedby=\"caption-attachment-4464\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4464\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u1ea7n su\u1ea5t th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-va-tan-suat-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4464\" class=\"wp-caption-text\">2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u7684\u8303\u56f4\u548c\u9891\u7387<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u662f\u5f3a\u5236\u6027\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u5fc5\u987b\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u8fdb\u884c\u5e74\u5ea6\u5ba1\u8ba1\uff0c\u5ba1\u8ba1\u5185\u5bb9\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5927\u578b\u5408\u4f5c\u793e\u7684\u5b9a\u4e49\u6807\u51c6\u5305\u62ec\u6536\u5165\u3001\u603b\u8d44\u4ea7\u548c\u6210\u5458\u4eba\u6570\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62e5\u6709 10 \u540d\u6216\u4ee5\u4e0a\u6210\u5458\u7684\u5408\u4f5c\u5de5\u4f1a\u662f\u8fd0\u8425\u7ed3\u6784\u590d\u6742\u7684\u7ec4\u7ec7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u5355\u4f4d\u76ee\u524d\u6b63\u6309\u8ba1\u5212\u53d7\u76ca\u4e8e\u56fd\u5bb6\u53ef\u6301\u7eed\u53d1\u5c55\u652f\u6301\u653f\u7b56\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_dinh_ky_cho_quy_mo_vua\"><\/span><b>\u4e3a\u4e2d\u578b\u4f01\u4e1a\u63d0\u4f9b\u5b9a\u671f\u72ec\u7acb\u5ba1\u8ba1\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u4e2d\u578b\u5355\u4f4d\u7684\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u5b9a\u671f\u5ba1\u8ba1\u6761\u4f8b\u65e8\u5728\u5168\u9762\u5b9e\u65bd\u4e00\u5e74\u540e\u5ba1\u67e5\u4f1a\u8ba1\u8bb0\u5f55\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214421\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c71\u53f7\u901a\u544a<\/span><\/a><span style=\"font-weight: 400;\">\u8fd9\u6709\u52a9\u4e8e\u5728\u6309\u7167\u65b0\u6807\u51c6\u8f6c\u6362\u4f59\u989d\u548c\u4f1a\u8ba1\u6838\u7b97\u7684\u8fc7\u7a0b\u4e2d\u53ca\u65e9\u53d1\u73b0\u9519\u8bef\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_va_tuan_thu_dinh_ky\"><\/span><b>\u5b9a\u671f\u8fd0\u8425\u548c\u5408\u89c4\u6027\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5229\u7528\u4f18\u60e0\u8d37\u6b3e\u7684\u5c0f\u578b\u5b9e\u4f53\uff0c\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u7684\u5ba1\u8ba1\u91cd\u70b9\u662f\u8d44\u672c\u5229\u7528\u6548\u7387\u548c\u5bf9\u6210\u5458\u5927\u4f1a\u51b3\u8bae\u7684\u9075\u5b88\u60c5\u51b5\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u4e3b\u9898\u53ca\u9891\u7387\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5355\u4f4d\u5206\u7c7b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u6761\u6b3e\u53ca\u7ec6\u5219<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6267\u884c\u9891\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u578b\u5408\u4f5c\u793e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ec4\u7ec7\u6210\u5458\u4eba\u6570\u226510\u4eba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u5e74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u548c\u7a0e\u52a1\u5ba1\u8ba1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u578b\u5408\u4f5c\u793e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6536\u5165\/\u8d44\u4ea7\u6309\u6cd5\u5f8b\u89c4\u5b9a\u6267\u884c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u5e74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u5458\u8d44\u672c\u7684\u900f\u660e\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u4f5c\u793e\/\u5408\u4f5c\u793e\u8054\u5408\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u524d\u6b63\u5728\u5411\u5408\u4f5c\u652f\u6301\u57fa\u91d1\u501f\u6b3e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u4e24\u5e74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u8d22\u52a1\u80fd\u529b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u5355\u4f4d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ed6\u4eec\u662f\u5426\u83b7\u5f97\u4e86\u653f\u5e9c\u8d44\u52a9\uff1f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u4e09\u5e74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u89c4\u5ba1\u8ba1\u652f\u6301<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_tai_MAN\"><\/span><b>\u9009\u62e9 MAN \u7684\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u5de5\u4f1a\u5ba1\u8ba1\u670d\u52a1\u7684\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u6301\u7eed\u5de9\u56fa\u5176\u5728\u96c6\u4f53\u7ecf\u6d4e\u54a8\u8be2\u9886\u57df\u7684\u9886\u5148\u5730\u4f4d\u3002\u9009\u62e9 MAN \u7684\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u5de5\u4f1a\u5ba1\u8ba1\u670d\u52a1\uff0c\u8ba9\u60a8\u5728 2026 \u5e74\u5b8c\u5168\u5b89\u5fc3\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_gia_am_hieu_sau_sac_Luat_HTX_2023\"><\/span><b>\u5bf9 2023 \u5e74\u5408\u4f5c\u793e\u6cd5\u6709\u6df1\u5165\u4e86\u89e3\u7684\u4e13\u5bb6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u7684\u56e2\u961f\u4e0d\u4ec5\u5305\u62ec\u5ba1\u8ba1\u4eba\u5458\uff0c\u8fd8\u5305\u62ec\u6cd5\u5f8b\u987e\u95ee\u3002\u6211\u4eec\u4e86\u89e3\u5408\u4f5c\u793e\u6a21\u5f0f\u4e0b\u4f1a\u8ba1\u548c\u6cd5\u5f8b\u4e4b\u95f4\u7684\u7279\u6b8a\u201c\u4ea4\u6c47\u70b9\u201d\uff0c\u8fd9\u4f7f\u5f97\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u7684\u5ba1\u8ba1\u5de5\u4f5c\u66f4\u52a0\u4fbf\u6377\u3001\u51c6\u786e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_nghe_kiem_toan_hien_dai\"><\/span><b>\u73b0\u4ee3\u5ba1\u8ba1\u6280\u672f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u91c7\u7528\u57fa\u4e8e\u98ce\u9669\u7684\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u5e76\u8f85\u4ee5\u4e13\u95e8\u7684\u8f6f\u4ef6\uff0c\u8fd9\u6709\u52a9\u4e8e\u7f29\u77ed\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u8fdb\u884c\u5ba1\u8ba1\u6240\u9700\u7684\u65f6\u95f4\uff0c\u540c\u65f6\u786e\u4fdd\u6309\u7167\u56fd\u9645\u6807\u51c6\u8fbe\u5230\u6700\u9ad8\u8d28\u91cf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chien_luoc_sau_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u540e\u6218\u7565\u54a8\u8be2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5b8c\u6210\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u7684\u5ba1\u8ba1\u540e\uff0cMAN \u5c06\u63d0\u4f9b\u89e3\u51b3\u65b9\u6848\u4ee5\u6539\u8fdb\u4f1a\u8ba1\u7cfb\u7edf\u5e76\u5c31\u6700\u4f73\u7a0e\u6536\u653f\u7b56\u63d0\u4f9b\u5efa\u8bae\uff0c\u5e2e\u52a9\u5408\u4f5c\u793e\u6700\u5927\u9650\u5ea6\u5730\u5229\u7528\u653f\u5e9c\u5bf9\u96c6\u4f53\u7ecf\u6d4e\u6a21\u5f0f\u7684\u6fc0\u52b1\u63aa\u65bd\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa_chuan_2026\"><\/span><b>2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u7a0b\u5e8f\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u7684\u5ba1\u8ba1\u6d41\u7a0b\u5c06\u8d8a\u6765\u8d8a\u591a\u5730\u5229\u7528\u6570\u5b57\u5316\u5ba1\u8ba1\u5de5\u5177\uff0c\u4ee5\u786e\u4fdd\u901f\u5ea6\u548c\u51c6\u786e\u6027\u3002<\/span><\/p>\n<figure id=\"attachment_4467\" aria-describedby=\"caption-attachment-4467\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4467\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 chu\u1ea9n 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-hop-tac-xa-va-lien-hiep-hop-tac-xa-chuan-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4467\" class=\"wp-caption-text\">2026\u5e74\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u7a0b\u5e8f\u6807\u51c6<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_du_lieu_ke_toan_so\"><\/span><b>\u6b65\u9aa4\u4e00\uff1a\u51c6\u5907\u6570\u5b57\u4f1a\u8ba1\u6570\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u5b9e\u4f53\u9700\u8981\u6309\u7167\u7b2c71\u53f7\u901a\u51fd\u7684\u89c4\u5b9a\u4ece\u4f1a\u8ba1\u8f6f\u4ef6\u4e2d\u63d0\u53d6\u6570\u636e\u3002\u5ba1\u8ba1\u5e08\u5c06\u5728\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u8fdb\u884c\u6b63\u5f0f\u5ba1\u8ba1\u4e4b\u524d\uff0c\u5bf9\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8fdb\u884c\u521d\u6b65\u5ba1\u67e5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_dia_va_xac_minh_so_lieu\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u5b9e\u5730\u8c03\u67e5\u548c\u6570\u636e\u9a8c\u8bc1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u56e2\u961f\u5bf9\u8d44\u4ea7\u8fdb\u884c\u6e05\u70b9\uff0c\u6838\u5b9e\u8d1f\u503a\uff0c\u5e76\u68c0\u67e5\u4e0e\u6210\u5458\u4ea4\u6613\u7684\u5408\u6cd5\u6027\u3002\u8fd9\u662f\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u7684\u5173\u952e\u6b65\u9aa4\uff0c\u65e8\u5728\u6d88\u9664\u5171\u540c\u8d44\u4ea7\u635f\u5931\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_bao_cao_va_kien_nghi_quan_ly\"><\/span><b>\u6b65\u9aa4 3\uff1a\u6700\u7ec8\u786e\u5b9a\u62a5\u544a\u548c\u7ba1\u7406\u5efa\u8bae\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u7ec8\u4ea7\u54c1\u4e0d\u4ec5\u4ec5\u662f\u2026\u2026 <\/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;\"> \u8fd9\u4efd\u62a5\u544a\u4e0d\u4ec5\u7ecf\u8fc7\u5ba1\u8ba1\uff0c\u8fd8\u5305\u542b\u4e00\u4efd\u7ba1\u7406\u5efa\u8bae\u4e66\u3002MAN \u4e3a\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1\uff0c\u4ee5\u53ca\u6210\u672c\u4f18\u5316\u548c\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u65b9\u9762\u7684\u54a8\u8be2\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_dac_biet_cho_ky_kiem_toan_2026\"><\/span><b>2026 \u5e74\u5ba1\u8ba1\u7684\u7279\u522b\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5408\u4f5c\u793e\u53ca\u5408\u4f5c\u793e\u8054\u76df\u7684\u5ba1\u8ba1\u5de5\u4f5c\u987a\u5229\u8fdb\u884c\uff0c\u5408\u4f5c\u793e\u7ba1\u7406\u59d4\u5458\u4f1a\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u95ee\u9898\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u5458\u7b80\u4ecb\uff1a<\/b><span style=\"font-weight: 400;\"> \u6709\u5fc5\u8981\u5168\u9762\u66f4\u65b0 2025 \u5e74\u65b0\u6210\u5458\u52a0\u5165\u6216\u64a4\u8d44\u7684\u4fe1\u606f\uff0c\u4ee5\u4fbf\u5728 2026 \u5e74\u8fdb\u884c\u5bf9\u8d26\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d44\u91d1\u6838\u7b97\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e 2023 \u5e74\u5408\u4f5c\u793e\u6cd5\u89c4\u5b9a\u7684\u65b0\u8d39\u7387\uff0c\u5ba1\u67e5\u5f3a\u5236\u6027\u8d44\u91d1\u7684\u5206\u914d\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53d1\u7968\u53ca\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u786e\u4fdd 100% \u4ea4\u6613\u6309\u7167\u7535\u5b50\u53d1\u7968\u76f8\u5173\u89c4\u5b9a\u8fdb\u884c\u6570\u5b57\u5316\u548c\u5b58\u50a8\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_can_tranh_khi_su_dung_dich_vu_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5728\u4f7f\u7528\u5ba1\u8ba1\u670d\u52a1\u65f6\u5e94\u907f\u514d\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5728\u4f7f\u7528\u5ba1\u8ba1\u670d\u52a1\u7684\u8fc7\u7a0b\u4e2d\uff0c\u8bb8\u591a\u5b9e\u4f53\u4ecd\u7136\u4f1a\u56e0\u4e3a\u672a\u80fd\u5b8c\u5168\u9075\u5b88\u4f1a\u8ba1\u3001\u6cbb\u7406\u548c\u6cd5\u5f8b\u6587\u4ef6\u65b9\u9762\u7684\u89c4\u5b9a\u800c\u51fa\u73b0\u9519\u8bef\u3002\u8fd9\u4e9b\u9519\u8bef\u4f1a\u626d\u66f2\u8d22\u52a1\u62a5\u544a\u6570\u636e\uff0c\u5f71\u54cd\u5ba1\u8ba1\u610f\u89c1\uff0c\u5e76\u635f\u5bb3\u8d44\u672c\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002\u53ca\u65e9\u53d1\u73b0\u5e38\u89c1\u9519\u8bef\u6709\u52a9\u4e8e\u5408\u4f5c\u793e\u4e3b\u52a8\u7ea0\u6b63\u9519\u8bef\uff0c\u964d\u4f4e\u98ce\u9669\uff0c\u5e76\u63d0\u9ad8\u4e0e\u5ba1\u8ba1\u5e08\u5408\u4f5c\u7684\u6548\u7387\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f59\u989d\u8f6c\u6362\u9519\u8bef\uff1a<\/b><span style=\"font-weight: 400;\"> \u5e94\u7528\u65b0\u4f1a\u8ba1\u5236\u5ea6\u65f6\u6700\u5e38\u89c1\u7684\u9519\u8bef\u662f\u5bfc\u81f4\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u7684\u671f\u521d\u5ba1\u8ba1\u62a5\u544a\u51fa\u73b0\u5dee\u5f02\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u83b7\u5f97\u56fd\u5bb6\u63f4\u52a9\u7684\u8fc7\u7a0b\u7f3a\u4e4f\u900f\u660e\u5ea6\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u5e9c\u63f4\u52a9\u652f\u51fa\u548c\u81ea\u7b79\u8d44\u91d1\u652f\u51fa\u4e4b\u95f4\u6ca1\u6709\u660e\u786e\u7684\u754c\u9650\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f1a\u5458\u5927\u4f1a\u4f1a\u8bae\u8bb0\u5f55\u7f3a\u5931\u3002<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4f7f\u5f97\u5ba1\u8ba1\u4eba\u5458\u96be\u4ee5\u6838\u5b9e\u5927\u578b\u6295\u8d44\u51b3\u7b56\u7684\u5408\u6cd5\u6027\u3002<\/span><\/li>\n<\/ul>\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;\">2026\u5e74\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u793e\u8054\u76df\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4f53\u73b0\u4e86\u8be5\u90e8\u95e8\u7684\u6210\u719f\u5ea6\u548c\u4e13\u4e1a\u6027\u3002\u8fd9\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u5408\u4f5c\u793e\/\u5408\u4f5c\u793e\u8054\u76df\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u57fa\u7840\uff0c\u4f7f\u5176\u80fd\u591f\u62d3\u5c55\u5230\u66f4\u5927\u7684\u5e02\u573a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ba9 MAN \u2013 Master Accountant Network \u6210\u4e3a\u60a8\u7684\u5408\u4f5c\u4f19\u4f34\u3002\u51ed\u501f\u4e30\u5bcc\u7684\u7ecf\u9a8c\u548c\u656c\u4e1a\u7cbe\u795e\uff0c\u6211\u4eec\u81f4\u529b\u4e8e\u4e3a\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u63d0\u4f9b\u6700\u9ad8\u8d28\u91cf\u7684\u5ba1\u8ba1\u670d\u52a1\uff0c\u52a9\u529b\u60a8\u7684\u7ec4\u7ec7\u81ea\u4fe1\u5730\u5b9e\u73b0\u4e1a\u52a1\u76ee\u6807\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=\"Cau_hoi_thuong_gap_ve_kiem_toan_dich_vu_kiem_toan_hop_tac_xa_va_lien_hiep_hop_tac_xa\"><\/span><b>\u5173\u4e8e\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u5ba1\u8ba1\u670d\u52a1\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=\"Neu_HTX_khong_thuc_hien_kiem_toan_bat_buoc_nam_2026_thi_sao\"><\/span>\u5982\u679c\u5408\u4f5c\u793e\u5728 2026 \u5e74\u4e0d\u63a5\u53d7\u5f3a\u5236\u6027\u5ba1\u8ba1\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u9664\u4e86\u884c\u653f\u5904\u7f5a\u5916\uff0c\u5408\u4f5c\u793e\u8fd8\u53ef\u80fd\u9762\u4e34\u6682\u505c\u7a0e\u6536\u4f18\u60e0\u548c\u96be\u4ee5\u4ece\u56fd\u6709\u94f6\u884c\u83b7\u5f97\u4f18\u60e0\u8d37\u6b3e\u7b49\u95ee\u9898\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=\"Chi_phi_dich_vu_tai_MAN_co_cao_khong\"><\/span>MAN\u7684\u670d\u52a1\u8d39\u9ad8\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN \u4e3a\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u63d0\u4f9b\u7075\u6d3b\u7684\u5ba1\u8ba1\u65b9\u6848\uff0c\u6839\u636e\u6bcf\u4e2a\u5b9e\u4f53\u7684\u89c4\u6a21\u548c\u8d22\u52a1\u80fd\u529b\u91cf\u8eab\u5b9a\u5236\uff0c\u786e\u4fdd\u83b7\u5f97\u7684\u4ef7\u503c\u8fdc\u8fdc\u8d85\u8fc7\u6240\u53d1\u751f\u7684\u6210\u672c\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=\"Ket_qua_kiem_toan_co_anh_huong_den_viec_phan_phoi_loi_nhuan_cho_thanh_vien_khong\"><\/span>\u5ba1\u8ba1\u7ed3\u679c\u662f\u5426\u4f1a\u5f71\u54cd\u6210\u5458\u7684\u5229\u6da6\u5206\u914d\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\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u7684\u5ba1\u8ba1\u7ed3\u679c\u5c06\u786e\u8ba4\u5b9e\u9645\u5229\u6da6\u548c\u8d44\u91d1\u7684\u5408\u7406\u5206\u914d\u3002\u8fd9\u786e\u4fdd\u4e86\u5411\u6210\u5458\u5206\u914d\u5229\u6da6\u662f\u57fa\u4e8e\u6e05\u6670\u3001\u53ef\u6301\u7eed\u7684\u6570\u636e\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=\"Thoi_diem_tot_nhat_de_bat_dau_chuan_bi_cho_ky_kiem_toan_2026_la_khi_nao\"><\/span>\u4f55\u65f6\u5f00\u59cb\u51c6\u5907 2026 \u5e74\u7684\u5ba1\u8ba1\u6700\u4e3a\u5408\u9002\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8be5\u90e8\u95e8\u5e94\u4ece 2025 \u5e74\u7b2c\u56db\u5b63\u5ea6\u5f00\u59cb\u5ba1\u67e5\u6587\u4ef6\u3002\u63d0\u524d\u51c6\u5907\u6709\u52a9\u4e8e\u5728 2026 \u5e74\u521d\u6700\u7ec8\u786e\u5b9a\u4f59\u989d\u5e76\u5bf9\u5408\u4f5c\u793e\u548c\u5408\u4f5c\u8054\u76df\u8fdb\u884c\u6b63\u5f0f\u5ba1\u8ba1\u4e4b\u524d\u53ca\u65f6\u7ea0\u6b63\u9519\u8bef\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\": \"N\u1ebfu HTX kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026 th\u00ec sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, HTX c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m d\u1eebng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 kh\u00f3 ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n vay \u01b0u \u0111\u00e3i t\u1eeb ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed d\u1ecbch v\u1ee5 t\u1ea1i MAN c\u00f3 cao kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"MAN cung c\u1ea5p c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 linh ho\u1ea1t, ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c v\u01b0\u1ee3t xa chi ph\u00ed b\u1ecf ra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho th\u00e0nh vi\u00ean kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 s\u1ebd x\u00e1c nh\u1eadn l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 vi\u1ec7c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u00fang quy \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o vi\u1ec7c chia l\u00e3i cho th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean s\u1ed1 li\u1ec7u s\u1ea1ch v\u00e0 b\u1ec1n v\u1eefng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi \u0111i\u1ec3m t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb cho k\u1ef3 ki\u1ec3m to\u00e1n 2026 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\": \"\u0110\u01a1n v\u1ecb n\u00ean b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb t\u1eeb qu\u00fd IV n\u0103m 2025. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 d\u01b0 v\u00e0 ti\u1ebfn h\u00e0nh cu\u1ed9c ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ch\u00ednh th\u1ee9c v\u00e0o \u0111\u1ea7u n\u0103m 2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n h\u1ee3p t\u00e1c x\u00e3 v\u00e0 li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 (HTX &amp; LHHTX) t\u00ednh \u0111\u1ebfn n\u0103m 2026 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi trong chu tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a kinh t\u1ebf t\u1eadp th\u1ec3. Theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 s\u1ed1 17\/2023\/QH15, vi\u1ec7c minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh th\u00f4ng qua ki\u1ec3m to\u00e1n \u0111\u1ed9c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4462","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\/4462","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=4462"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4462\/revisions"}],"predecessor-version":[{"id":4468,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4462\/revisions\/4468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4465"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}