{"id":4469,"date":"2026-01-02T01:51:26","date_gmt":"2026-01-02T08:51:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4469"},"modified":"2026-01-02T01:51:26","modified_gmt":"2026-01-02T08:51:26","slug":"kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/","title":{"rendered":"\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\uff1a\u6d41\u7a0b\u3001\u6cd5\u5f8b\u6cd5\u89c4\u548c\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002"},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:1783714e-d59c-44c9-a4d1-28a9849e215f-15\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\">\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u662f\u4e00\u9879\u72ec\u7acb\u5ba2\u89c2\u7684\u68c0\u67e5\uff0c\u65e8\u5728\u786e\u4fdd\u900f\u660e\u5ea6\u3001\u5408\u6cd5\u5408\u89c4\u6027\u5e76\u4fdd\u62a4\u6295\u8d44\u8005\u7684\u5408\u6cd5\u6743\u76ca\u3002\u5728\u8d8a\u5357\u80a1\u5e02\u529b\u6c42\u5347\u7ea7\u7684\u80cc\u666f\u4e0b\uff0c\u6838\u5b9e\u51c0\u8d44\u4ea7\u503c\uff08NAV\uff09\u7684\u51c6\u786e\u6027\u548c\u7ba1\u7406\u8d44\u4ea7\u7684\u5b89\u5168\u6027\u5df2\u6210\u4e3a\u5ba1\u8ba1\u516c\u53f8\u7684\u6838\u5fc3\u4efb\u52a1\u3002<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a <\/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:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Nghi-dinh-155-2020-ND-CP-huong-dan-Luat-Chung-khoan-461323.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c155\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u8bc1\u5238\u4ea4\u6613\u673a\u6784\u548c\u516c\u5171\u6295\u8d44\u57fa\u91d1\u5747\u987b\u8fdb\u884c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u53d1\u73b0\u4f1a\u8ba1\u9519\u8bef\uff0c\u8fd8\u80fd\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6709\u6548\u6027\uff0c\u4ece\u800c\u7ef4\u62a4\u91d1\u878d\u5e02\u573a\u7684\u7a33\u5b9a\u6027\u548c\u4fe1\u5fc3\u3002\u4e0b\u9762\u6211\u4eec\u5c06\u8be6\u7ec6\u63a2\u8ba8\u8fd9\u4e9b\u65b9\u9762\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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ban_chat_va_muc_dich_cua_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u7684\u6027\u8d28\u548c\u76ee\u7684\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Bao_ve_quyen_loi_nha_dau_tu_va_tinh_minh_bach_tai_san\" >\u4fdd\u62a4\u6295\u8d44\u8005\u6743\u76ca\u548c\u8d44\u4ea7\u900f\u660e\u5ea6\u3002<\/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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>\u63a7\u5236\u4f30\u503c\u8fc7\u7a0b\u5e76\u8ba1\u7b97\u51c0\u8d44\u4ea7\u503c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\" >\u68c0\u67e5\u662f\u5426\u7b26\u5408\u6295\u8d44\u9650\u989d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\" >\u9009\u62e9 MAN \u8fdb\u884c\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\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-14\" 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>\u4fe1\u606f\u6280\u672f\u7cfb\u7edf\u5e26\u6765\u7684\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ket_luan\" >\u603b\u7ed3\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Cau_hoi_thuong_gap_ve_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >\u5173\u4e8e\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tai_sao_NAV_lai_la_trong_tam_cua_kiem_toan_quy\" >\u4e3a\u4ec0\u4e48\u57fa\u91d1\u5ba1\u8ba1\u7684\u91cd\u70b9\u662f\u57fa\u91d1\u51c0\u503c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\" >\u4e00\u5bb6\u516c\u53f8\u5982\u679c\u6ca1\u6709\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u5c31\u7ba1\u7406\u8d44\u4ea7\uff0c\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Chung_chi_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\" >\u57fa\u91d1\u5ba1\u8ba1\u5e08\u662f\u5426\u9700\u8981CFA\u8bc1\u4e66\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u7684\u6027\u8d28\u548c\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u5728\u4fdd\u62a4\u6295\u8d44\u8005\u6743\u76ca\u548c\u786e\u4fdd\u8d44\u4ea7\u900f\u660e\u5ea6\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u901a\u8fc7\u6838\u5b9e\u6295\u8d44\u7684\u5b58\u5728\u3001\u6240\u6709\u6743\u548c\u516c\u5141\u4ef7\u503c\uff0c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u786e\u4fdd\u51c0\u8d44\u4ea7\u503c\uff08NAV\uff09\u5f97\u5230\u51c6\u786e\u53cd\u6620\uff0c\u4ece\u800c\u9650\u5236\u6b3a\u8bc8\u548c\u4fe1\u606f\u865a\u5047\u9648\u8ff0\u3002\u540c\u65f6\uff0c\u8fd9\u9879\u6d3b\u52a8\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u8bc1\u5238\u6cd5\uff0c\u652f\u6301\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u6ee1\u8db3\u6cbb\u7406\u8981\u6c42\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<figure id=\"attachment_4471\" aria-describedby=\"caption-attachment-4471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4471\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4471\" class=\"wp-caption-text\">\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u7684\u6027\u8d28\u548c\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bao_ve_quyen_loi_nha_dau_tu_va_tinh_minh_bach_tai_san\"><\/span><b>\u4fdd\u62a4\u6295\u8d44\u8005\u6743\u76ca\u548c\u8d44\u4ea7\u900f\u660e\u5ea6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u7684\u672c\u8d28\u5728\u4e8e\u6838\u5b9e\u6295\u8d44\u7ec4\u5408\u4e2d\u8d44\u4ea7\u7684\u5b58\u5728\u6027\u548c\u6240\u6709\u6743\u3002\u6295\u8d44\u8005\u4f9d\u8d56\u5ba1\u8ba1\u5e08\u7684\u610f\u89c1\uff0c\u4ee5\u786e\u4fdd\u5176\u6295\u8d44\u8d44\u672c\u5f97\u5230\u59a5\u5584\u7ba1\u7406\uff0c\u5e76\u51c6\u786e\u53cd\u6620\u5728\u57fa\u91d1\u51c0\u503c\u4e2d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u4f30\u503c\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u540e\u679c\u3002\u56e0\u6b64\uff0c\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u7684\u9996\u8981\u76ee\u6807\u662f\u9632\u6b62\u6b3a\u8bc8\u548c\u725f\u53d6\u66b4\u5229\uff0c\u5e76\u786e\u4fdd\u5411\u516c\u4f17\u62ab\u9732\u7684\u6240\u6709\u4fe1\u606f\u771f\u5b9e\u5408\u7406\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_thu_khuon_kho_phap_ly_nghiem_ngat_tai_Viet_Nam\"><\/span><b>\u4e25\u683c\u9075\u5b88\u8d8a\u5357\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u6d3b\u52a8\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u3002\u8fd9\u6709\u52a9\u4e8e\u7ba1\u7406\u673a\u6784\u907f\u514d\u53d7\u5230\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u7684\u884c\u653f\u5904\u7f5a\u6216\u6682\u505c\u8fd0\u8425\u7684\u98ce\u9669\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u672c\u6c47\u603b\u8868\u7b26\u5408\u8d8a\u5357\u4e25\u683c\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e0e\u5ba1\u8ba1\u76f8\u5173\u7684\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc1\u5238\u6cd5\u7b2c54\/2019\/QH14\u53f7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5ba1\u8ba1\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u4e49\u52a1\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c155\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u6cbb\u7406\u548c\u57fa\u91d1\u8fd0\u8425\u8be6\u60c5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7ba1\u7406\u548c\u8fd0\u8425\u6307\u5357\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 98\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc1\u5238\u6295\u8d44\u57fa\u91d1\u7ba1\u7406\u6761\u4f8b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_trong_tam_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u5ba1\u8ba1\u7684\u4e3b\u8981\u91cd\u70b9\u662f\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">\u5728\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u6b63\u786e\u786e\u5b9a\u5ba1\u8ba1\u91cd\u70b9\u9886\u57df\u662f\u5ba1\u8ba1\u610f\u89c1\u8d28\u91cf\u548c\u53ef\u9760\u6027\u7684\u5173\u952e\u3002\u5ba1\u8ba1\u8303\u56f4\u4e0d\u4ec5\u9650\u4e8e\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u8fd8\u5305\u62ec\u8be5\u5b9e\u4f53\u7ba1\u7406\u7684\u6295\u8d44\u57fa\u91d1\u3002\u5ba1\u8ba1\u91cd\u70b9\u5173\u6ce8\u8d44\u672c\u3001\u8d39\u7528\u6536\u5165\u3001\u8fd0\u8425\u8d39\u7528\u3001\u8d22\u52a1\u5b89\u5168\u6bd4\u7387\u7684\u5408\u89c4\u6027\uff0c\u5c24\u5176\u8981\u901a\u8fc7\u4e0e\u6258\u7ba1\u94f6\u884c\u548c\u8bc1\u5238\u5b58\u7ba1\u7cfb\u7edf\u7684\u5bf9\u6bd4\u6765\u6838\u5b9e\u6295\u8d44\u7ec4\u5408\u7684\u5b58\u5728\u6027\u548c\u4ef7\u503c\u3002<\/p>\n<figure id=\"attachment_4473\" aria-describedby=\"caption-attachment-4473\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4473\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4473\" class=\"wp-caption-text\">\u5ba1\u8ba1\u7684\u4e3b\u8981\u91cd\u70b9\u662f\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u3002<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_Cong_ty_quan_ly_quy_CTQLQ\"><\/span><b>\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\uff08FMC\uff09\u7684\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8d44\u4ea7\u7ba1\u7406\uff0c\u5ba1\u8ba1\u4eba\u5458\u4e3b\u8981\u5173\u6ce8\uff1a <\/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\u5305\u62ec\u5ba1\u67e5\u4f01\u4e1a\u81ea\u8eab\u7684\u4e2a\u522b\u8d22\u52a1\u6570\u636e\u548c\u5408\u5e76\u8d22\u52a1\u6570\u636e\u3002\u5ba1\u67e5\u5185\u5bb9\u5305\u62ec\u6838\u5b9e\u6ce8\u518c\u8d44\u672c\u3001\u57fa\u91d1\u7ba1\u7406\u8d39\u6536\u5165\u3001\u5956\u91d1\u6536\u5165\u548c\u8fd0\u8425\u8d39\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c24\u5176\u5f53\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u4e3a\u4e0a\u5e02\u516c\u53f8\u65f6\uff0c\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u5728\u516c\u53f8\u6cbb\u7406\u65b9\u9762\u4f1a\u66f4\u52a0\u4e25\u683c\u3002\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u8bc4\u4f30\u516c\u53f8\u662f\u5426\u7ef4\u6301\u4e86\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u89c4\u5b9a\u7684\u8d22\u52a1\u5b89\u5168\u6bd4\u7387\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cac_loai_hinh_Quy_dau_tu_chung_khoan\"><\/span><b>\u5bf9\u5404\u7c7b\u8bc1\u5238\u6295\u8d44\u57fa\u91d1\u8fdb\u884c\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6295\u8d44\u57fa\u91d1\u662f\u65e0\u6cd5\u4eba\u8d44\u683c\u4f46\u62e5\u6709\u72ec\u7acb\u8d44\u4ea7\u7684\u5b9e\u4f53\u3002\u76ee\u524d\uff0c\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u4e3b\u8981\u96c6\u4e2d\u5728\u4ee5\u4e0b\u57fa\u91d1\u7c7b\u578b\uff1a\u5f00\u653e\u5f0f\u57fa\u91d1\u3001\u5c01\u95ed\u5f0f\u57fa\u91d1\u3001\u6210\u5458\u57fa\u91d1\u3001\u4ea4\u6613\u6240\u4ea4\u6613\u57fa\u91d1\uff08ETF\uff09\u548c\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\u57fa\u91d1\uff08REITs\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5173\u952e\u5728\u4e8e\u6295\u8d44\u7ec4\u5408\u5ba1\u8ba1\u3002\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u6838\u5bf9\u76d1\u7ba1\u94f6\u884c\u548c\u8d8a\u5357\u8bc1\u5238\u6258\u7ba1\u5904\uff08VSDC\uff09\u7684\u8bc1\u5238\u4f59\u989d\uff0c\u4ee5\u786e\u4fdd\u8d26\u9762\u4f59\u989d\u4e0e\u5b9e\u9645\u4f59\u989d\u4e4b\u95f4\u4e0d\u5b58\u5728\u5dee\u5f02\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_nang_luc_nhan_su_va_bo_may_kiem_soat\"><\/span><b>\u5bf9\u4eba\u5458\u914d\u5907\u548c\u63a7\u5236\u673a\u5236\u7684\u8981\u6c42\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4eba\u529b\u8d44\u6e90\u80fd\u529b\u548c\u63a7\u5236\u673a\u5236\u662f\u786e\u4fdd\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u6709\u6548\u6027\u7684\u5173\u952e\u56e0\u7d20\u3002\u8bc1\u5238\u6cd5\u5bf9\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5185\u90e8\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u5747\u6709\u4e25\u683c\u7684\u8981\u6c42\u3002\u8fbe\u5230\u4e13\u4e1a\u6c34\u5e73\u3001\u4e13\u4e1a\u8d44\u683c\u8ba4\u8bc1\u548c\u72ec\u7acb\u6027\u6807\u51c6\uff0c\u4e0d\u4ec5\u80fd\u63d0\u9ad8\u5ba1\u8ba1\u8d28\u91cf\uff0c\u8fd8\u6709\u52a9\u4e8e\u98ce\u9669\u7ba1\u7406\u3001\u9632\u6b62\u5229\u76ca\u51b2\u7a81\u5e76\u4fdd\u62a4\u6295\u8d44\u8005\u6743\u76ca\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_noi_bo_trong_CTQLQ\"><\/span><b>\u5185\u90e8\u5ba1\u8ba1\u5728\u8d28\u91cf\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u4e0a\u5e02\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5fc5\u987b\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff0c\u76f4\u63a5\u5411\u8463\u4e8b\u4f1a\u6c47\u62a5\u3002\u8fd9\u4e9b\u516c\u53f8\u4e2d\u8d1f\u8d23\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u7684\u4eba\u5458\u9700\u8981\u5bf9\u8d22\u52a1\u5206\u6790\u548c\u98ce\u9669\u7ba1\u7406\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u6301\u6709\u7279\u8bb8\u91d1\u878d\u5206\u6790\u5e08\uff08CFA\uff09\u4e8c\u7ea7\u6216\u4ee5\u4e0a\u8bc1\u4e66\u7684\u4e13\u4e1a\u4eba\u58eb\u66f4\u53d7\u9752\u7750\u3002\u4ed6\u4eec\u662f\u53d1\u73b0\u57fa\u91d1\u7ecf\u7406\u4e0e\u6295\u8d44\u8005\u4e4b\u95f4\u5229\u76ca\u51b2\u7a81\u7684\u7b2c\u4e00\u9053\u9632\u7ebf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chuan_doi_voi_to_chuc_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u7684\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u5ba1\u8ba1\u516c\u53f8\u90fd\u83b7\u51c6\u5ba1\u8ba1\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u3002\u53ea\u6709\u7ecf\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u6279\u51c6\uff0c\u624d\u6709\u8d44\u683c\u5ba1\u8ba1\u8bc1\u5238\u884c\u4e1a\u4e2d\u5177\u6709\u516c\u4f17\u5229\u76ca\u7684\u5b9e\u4f53\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_nghiep_vu_trong_tam_trong_quy_trinh_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u6d41\u7a0b\u4e2d\u7684\u5173\u952e\u4e13\u4e1a\u9886\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:1783714e-d59c-44c9-a4d1-28a9849e215f-15\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">\u5728\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u6b63\u786e\u8bc6\u522b\u5173\u952e\u4ea4\u6613\u6709\u52a9\u4e8e\u4fdd\u62a4\u6295\u8d44\u8005\u5229\u76ca\u5e76\u786e\u4fdd\u4fe1\u606f\u900f\u660e\u5ea6\u3002\u5ba1\u8ba1\u901a\u5e38\u4fa7\u91cd\u4e8e\u8d44\u4ea7\u4f30\u503c\u3001\u51c0\u503c\u8ba1\u7b97\u4ee5\u53ca\u662f\u5426\u9075\u5b88\u57fa\u91d1\u7ae0\u7a0b\u548c\u6cd5\u5f8b\u6cd5\u89c4\u89c4\u5b9a\u7684\u6295\u8d44\u9650\u989d\u3002\u5bf9\u8fd9\u4e9b\u65b9\u9762\u7684\u4e25\u683c\u63a7\u5236\u6709\u52a9\u4e8e\u53ca\u65f6\u53d1\u73b0\u5dee\u5f02\uff0c\u964d\u4f4e\u4fe1\u606f\u62ab\u9732\u4e0d\u51c6\u786e\u7684\u98ce\u9669\uff0c\u5e76\u786e\u4fdd\u57fa\u91d1\u5728\u6cd5\u5f8b\u6846\u67b6\u5185\u8fd0\u4f5c\u3002<\/p>\n<figure id=\"attachment_4472\" aria-describedby=\"caption-attachment-4472\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4472\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"C\u00e1c l\u0129nh v\u1ef1c nghi\u1ec7p v\u1ee5 tr\u1ecdng t\u00e2m trong quy tr\u00ecnh ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4472\" class=\"wp-caption-text\">\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u6d41\u7a0b\u4e2d\u7684\u5173\u952e\u4e13\u4e1a\u9886\u57df\u3002<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_quy_trinh_dinh_gia_va_tinh_toan_NAV\"><\/span><b>\u63a7\u5236\u4f30\u503c\u8fc7\u7a0b\u5e76\u8ba1\u7b97\u51c0\u8d44\u4ea7\u503c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u51c0\u8d44\u4ea7\u503c\uff08NAV\uff09\u662f\u57fa\u91d1\u6700\u91cd\u8981\u7684\u6307\u6807\u3002\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u786e\u8ba4\u4e0a\u5e02\u548c\u975e\u4e0a\u5e02\u8bc1\u5238\u7684\u4f30\u503c\u8fc7\u7a0b\u7b26\u5408\u57fa\u91d1\u7ae0\u7a0b\u548c\u76f8\u5173\u6cd5\u89c4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u68c0\u67e5\u4ef7\u683c\u6570\u636e\u6765\u6e90\uff08\u4f8b\u5982 HOSE\u3001HNX \u4ea4\u6613\u6240\u7684\u6536\u76d8\u4ef7\u6216\u91d1\u878d\u673a\u6784\u7684\u62a5\u4ef7\uff09\uff0c\u4ee5\u91cd\u65b0\u8ba1\u7b97\u51c0\u503c\uff0c\u5e76\u5c06\u5176\u4e0e\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u6bcf\u65e5\u6216\u6bcf\u5468\u516c\u5e03\u7684\u6570\u636e\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\"><\/span><b>\u68c0\u67e5\u662f\u5426\u7b26\u5408\u6295\u8d44\u9650\u989d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6bcf\u53ea\u57fa\u91d1\u90fd\u6709\u4e00\u5b9a\u7684\u6295\u8d44\u9650\u5236\u4ee5\u5206\u6563\u98ce\u9669\u3002\u57fa\u91d1\u5ba1\u8ba1\u5e08\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5c06\u5ba1\u67e5\u57fa\u91d1\u662f\u5426\u8fdd\u53cd\u76f8\u5173\u6bd4\u7387\uff0c\u4f8b\u5982\uff1a\u5bf9\u5355\u4e00\u53d1\u884c\u4eba\u8bc1\u5238\u7684\u6295\u8d44\u4e0d\u5f97\u8d85\u8fc7\u603b\u8d44\u4ea7\u4ef7\u503c\u768415%\uff08\u5bf9\u4e8e\u5f00\u653e\u5f0f\u57fa\u91d1\uff09\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u6295\u8d44\u9650\u989d\u5408\u89c4\u6027\u68c0\u67e5\u6c47\u603b\u8868<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5408\u89c4\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u901a\u7528\u89c4\u5219\uff08\u5f00\u653e\u5f0f\u57fa\u91d1\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8d44\u53d1\u884c\u4eba\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u603b\u8d44\u4ea7\u4ef7\u503c\u4e0d\u8d85\u8fc7 15%\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8d44\u4e8e\u540c\u4e00\u96c6\u56e2\u5185\u7684\u516c\u53f8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc7\u603b\u8d44\u4ea7\u4ef7\u503c\u7684 30%\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8d44\u884d\u751f\u54c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u5b8c\u5168\u662f\u4e3a\u4e86\u9884\u9632\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u503a\u52a1\u8bc1\u5238\u6301\u6709\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u89c4\u4e2d\u6982\u8ff0\u7684\u7b56\u7565\u800c\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\"><\/span><b>\u9009\u62e9 MAN \u8fdb\u884c\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u670d\u52a1\u7684\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u9009\u62e9\u5408\u9002\u7684\u5ba1\u8ba1\u516c\u53f8\u51b3\u5b9a\u7740\u62a5\u544a\u7684\u53ef\u9760\u6027\u4ee5\u53ca\u57fa\u91d1\u5728\u5e02\u573a\u4e0a\u7684\u58f0\u8a89\u3002MAN\uff08Master Accountant Network\uff09\u7684\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u670d\u52a1\u4e13\u4e3a\u8bc1\u5238\u884c\u4e1a\u91cf\u8eab\u6253\u9020\uff0c\u62e5\u6709\u4e00\u652f\u56fd\u9645\u8ba4\u8bc1\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u91c7\u7528\u6570\u636e\u5206\u6790\u7684\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u5e76\u5bf9\u8d8a\u5357\u8bc1\u5238\u6cd5\u6709\u7740\u6df1\u5165\u7684\u7406\u89e3\u3002MAN\u4e0d\u4ec5\u63d0\u4f9b\u72ec\u7acb\u7684\u5ba1\u8ba1\u610f\u89c1\uff0c\u8fd8\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u5e2e\u52a9\u4ed6\u4eec\u6539\u8fdb\u957f\u671f\u98ce\u9669\u63a7\u5236\u548c\u7ba1\u7406\u4f53\u7cfb\u3002<\/p>\n<figure id=\"attachment_4475\" aria-describedby=\"caption-attachment-4475\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4475\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg\" alt=\"L\u00fd do n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4475\" class=\"wp-caption-text\">\u9009\u62e9 MAN \u8fdb\u884c\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5ba1\u8ba1\u670d\u52a1\u7684\u7406\u7531\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_so_huu_chung_chi_quoc_te_danh_gia\"><\/span><b>\u6211\u4eec\u7684\u4e13\u5bb6\u56e2\u961f\u62e5\u6709\u591a\u9879\u56fd\u9645\u6743\u5a01\u8ba4\u8bc1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728MAN \u2013 Master Accountant Network\uff0c\u6211\u4eec\u6df1\u77e5\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u662f\u4e00\u4e2a\u9ad8\u5ea6\u4e13\u4e1a\u5316\u7684\u9886\u57df\u3002\u6211\u4eec\u7684\u6838\u5fc3\u56e2\u961f\u4e0d\u4ec5\u6301\u6709\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA Vietnam\uff09\u8d44\u683c\u8bc1\u4e66\uff0c\u8fd8\u5305\u62ec\u62e5\u6709\u7279\u8bb8\u91d1\u878d\u5206\u6790\u5e08\uff08CFA\uff09\u548c\u7279\u8bb8\u516c\u8ba4\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08ACCA\uff09\u8d44\u683c\u7684\u4e13\u5bb6\u3002MAN\u5c06\u6295\u8d44\u5206\u6790\u601d\u7ef4\u4e0e\u6807\u51c6\u4f1a\u8ba1\u539f\u5219\u76f8\u7ed3\u5408\uff0c\u80fd\u591f\u63d0\u4f9b\u5bf9\u6295\u8d44\u7ec4\u5408\u98ce\u9669\u7684\u6df1\u523b\u8bc4\u4f30\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5173\u6ce8\u8868\u9762\u6570\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_hien_dai_dua_tren_cong_nghe_Data_Analytics\"><\/span><b>\u73b0\u4ee3\u5ba1\u8ba1\u6d41\u7a0b\u4ee5\u6280\u672f\uff08\u6570\u636e\u5206\u6790\uff09\u4e3a\u57fa\u7840\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u5229\u7528\u5927\u6570\u636e\u5206\u6790\u5de5\u5177\u4e3a\u5ba2\u6237\u6838\u5bf9\u4ea4\u6613\u5e76\u91cd\u65b0\u8ba1\u7b97\u51c0\u503c\u3002MAN \u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u8fdc\u4e0d\u6b62\u4e8e\u4eba\u5de5\u6982\u7387\u62bd\u6837\u3002\u6211\u4eec\u80fd\u591f\u5ba1\u67e5\u8be5\u671f\u95f4 100% \u7684\u4ea4\u6613\u6570\u636e\uff0c\u4ece\u800c\u53d1\u73b0\u4f30\u503c\u6216\u8d39\u7528\u5206\u914d\u65b9\u9762\u54ea\u6015\u6700\u7ec6\u5fae\u7684\u5dee\u5f02\uff0c\u5e2e\u52a9\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7ef4\u62a4\u5176\u5728\u6295\u8d44\u8005\u5fc3\u4e2d\u7684\u7edd\u5bf9\u4fe1\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Am_hieu_sau_sac_he_thong_phap_luat_chung_khoan_Viet_Nam\"><\/span><b>\u5bf9\u8d8a\u5357\u8bc1\u5238\u6cd5\u5f8b\u4f53\u7cfb\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u51ed\u501f\u4e0e\u4f17\u591a\u91d1\u878d\u673a\u6784\u5408\u4f5c\u7684\u4e30\u5bcc\u7ecf\u9a8c\uff0cMAN\u59cb\u7ec8\u5bc6\u5207\u5173\u6ce8\u8d22\u653f\u90e8\u548c\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u7684\u6700\u65b0\u8349\u6848\u548c\u901a\u544a\u3002\u9009\u62e9MAN\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u80fd\u83b7\u5f97\u5ba1\u8ba1\u62a5\u544a\uff0c\u8fd8\u80fd\u83b7\u5f97\u5173\u4e8e\u5176\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u6f0f\u6d1e\u7684\u54a8\u8be2\uff0c\u4ece\u800c\u5728\u4f8b\u884c\u68c0\u67e5\u524d\u89c4\u907f\u884c\u653f\u5904\u7f5a\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_dac_thu_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u5ba1\u8ba1\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u9762\u4e34\u7684\u5177\u4f53\u6311\u6218\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u91d1\u878d\u5e02\u573a\u65e5\u76ca\u590d\u6742\u4e14\u9ad8\u5ea6\u4f9d\u8d56\u6280\u672f\uff0c\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u9762\u4e34\u8bf8\u591a\u72ec\u7279\u7684\u6311\u6218\u3002\u9664\u4e86\u4f20\u7edf\u8d44\u4ea7\u5916\uff0c\u884d\u751f\u91d1\u878d\u5de5\u5177\u548c\u7ed3\u6784\u6027\u4ea7\u54c1\u7684\u51fa\u73b0\u4e5f\u589e\u52a0\u4e86\u5bf9\u6df1\u5ea6\u4f30\u503c\u80fd\u529b\u7684\u9700\u6c42\u3002\u540c\u65f6\uff0c\u4fe1\u606f\u6280\u672f\u7cfb\u7edf\u5e26\u6765\u7684\u98ce\u9669\u4e5f\u8981\u6c42\u5ba1\u8ba1\u4e0e\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u7d27\u5bc6\u7ed3\u5408\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u6570\u636e\u7684\u5b8c\u6574\u6027\u548c\u5b89\u5168\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_phuc_tap_cua_cac_cong_cu_tai_chinh_moi\"><\/span><b>\u65b0\u578b\u91d1\u878d\u5de5\u5177\u7684\u590d\u6742\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u4eca\uff0c\u57fa\u91d1\u4e0d\u4ec5\u6295\u8d44\u4e8e\u80a1\u7968\u548c\u503a\u5238\uff0c\u8fd8\u53c2\u4e0e\u671f\u8d27\u5408\u7ea6\u3001\u671f\u6743\u6216\u7ed3\u6784\u6027\u4ea7\u54c1\u4ea4\u6613\u3002\u8fd9\u5c31\u8981\u6c42\u57fa\u91d1\u5ba1\u8ba1\u4eba\u5458\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5177\u5907\u8bc4\u4f30\u590d\u6742\u91d1\u878d\u6a21\u578b\u7684\u77e5\u8bc6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_he_thong_cong_nghe_thong_tin\"><\/span><b>\u4fe1\u606f\u6280\u672f\u7cfb\u7edf\u5e26\u6765\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e0b\u5355\u3001\u6267\u884c\u5230\u4f1a\u8ba1\u6838\u7b97\uff0c\u6574\u4e2a\u6d41\u7a0b\u90fd\u901a\u8fc7\u8f6f\u4ef6\u5b8c\u6210\u3002\u5982\u679c\u4fe1\u606f\u7cfb\u7edf\u5b58\u5728\u6f0f\u6d1e\uff0c\u8d22\u52a1\u6570\u636e\u5c31\u53ef\u80fd\u88ab\u7be1\u6539\u3002\u56e0\u6b64\uff0c\u73b0\u4ee3\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u7684\u5ba1\u8ba1\u90fd\u5305\u542b\u4fe1\u606f\u7cfb\u7edf\u5ba1\u8ba1\uff08IT\u5ba1\u8ba1\uff09\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\uff0c\u5982\u540c\u8fc7\u6ee4\u7cfb\u7edf\uff0c\u6709\u52a9\u4e8e\u63d0\u5347\u91d1\u878d\u5e02\u573a\u7684\u5065\u5eb7\u548c\u900f\u660e\u5ea6\u3002\u6b63\u786e\u6267\u884c\u5ba1\u8ba1\u7a0b\u5e8f\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u8d62\u5f97\u56fd\u5185\u5916\u5408\u4f5c\u4f19\u4f34\u4fe1\u4efb\u7684\u57fa\u7840\u3002\u5728\u6570\u5b57\u5316\u65f6\u4ee3\uff0c\u968f\u7740\u6295\u8d44\u6d3b\u52a8\u65e5\u76ca\u591a\u5143\u5316\uff0c\u4e13\u4e1a\u5ba1\u8ba1\u673a\u6784\u7684\u4f5c\u7528\u4e5f\u66f4\u52a0\u51f8\u663e\u3002<\/span><\/p>\n<p>\u4e3a\u786e\u4fdd\u5408\u89c4\u5e76\u4f18\u5316\u63a7\u5236\u7cfb\u7edf\uff0c\u4f01\u4e1a\u9700\u8981\u4e00\u4f4d\u5728\u91d1\u878d\u548c\u8bc1\u5238\u9886\u57df\u62e5\u6709\u6df1\u539a\u4e13\u4e1a\u77e5\u8bc6\u7684\u5408\u4f5c\u4f19\u4f34\u3002MAN \u2013 Master Accountant Network \u4e3a\u91d1\u878d\u673a\u6784\u63d0\u4f9b\u4e13\u4e1a\u7684\u5ba1\u8ba1\u3001\u4f1a\u8ba1\u548c\u7a0e\u52a1\u54a8\u8be2\u89e3\u51b3\u65b9\u6848\u3002MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u7cbe\u901a\u8bc1\u5238\u6cd5\u548c\u5e02\u573a\u60ef\u4f8b\uff0c\u81f4\u529b\u4e8e\u4e3a\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u63d0\u4f9b\u5207\u5b9e\u4ef7\u503c\u7684\u5ba1\u8ba1\u670d\u52a1\uff0c\u4f7f\u5408\u4f5c\u4f19\u4f34\u80fd\u591f\u4e13\u6ce8\u4e8e\u53ef\u6301\u7eed\u589e\u957f\u6218\u7565\u3002<\/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_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>\u5173\u4e8e\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\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=\"Tai_sao_NAV_lai_la_trong_tam_cua_kiem_toan_quy\"><\/span>\u4e3a\u4ec0\u4e48\u57fa\u91d1\u5ba1\u8ba1\u7684\u91cd\u70b9\u662f\u57fa\u91d1\u51c0\u503c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u51c0\u8d44\u4ea7\u503c\uff08NAV\uff09\u51b3\u5b9a\u4e86\u6295\u8d44\u8005\u7684\u4e70\u5356\u4ef7\u683c\u3002\u5982\u679c\u51c0\u8d44\u4ea7\u503c\u4e0d\u51c6\u786e\uff0c\u6295\u8d44\u8005\u7684\u5229\u76ca\u5c06\u76f4\u63a5\u53d7\u5230\u5f71\u54cd\uff0c\u5e76\u7ed9\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u5e26\u6765\u6cd5\u5f8b\u98ce\u9669\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=\"CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\"><\/span>\u4e00\u5bb6\u516c\u53f8\u5982\u679c\u6ca1\u6709\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u5c31\u7ba1\u7406\u8d44\u4ea7\uff0c\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\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\u8bc1\u5238\u884c\u4e1a\u884c\u653f\u5904\u7f5a\u6761\u4f8b\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\u82e5\u7f3a\u4e4f\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff0c\u5c06\u88ab\u5904\u4ee5\u7f5a\u6b3e\u5e76\u88ab\u8981\u6c42\u6539\u6b63\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=\"Chung_chi_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\"><\/span>\u57fa\u91d1\u5ba1\u8ba1\u5e08\u662f\u5426\u9700\u8981CFA\u8bc1\u4e66\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u867d\u7136 CFA \u8ba4\u8bc1\u4e0d\u50cf\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA) \u8ba4\u8bc1\u90a3\u6837\u5177\u6709\u6cd5\u5f8b\u5f3a\u5236\u6027\uff0c\u4f46\u5b83\u662f\u8861\u91cf\u6709\u6548\u5ba1\u8ba1\u6295\u8d44\u57fa\u91d1\u548c\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u4e13\u4e1a\u80fd\u529b\u7684\u6781\u5176\u91cd\u8981\u7684\u6307\u6807\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\": \"T\u1ea1i sao NAV l\u1ea1i l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"NAV (Net Asset Value) quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb mua\/b\u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. 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