{"id":4477,"date":"2026-01-02T02:30:26","date_gmt":"2026-01-02T09:30:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4477"},"modified":"2026-01-02T02:30:26","modified_gmt":"2026-01-02T09:30:26","slug":"kiem-toan-to-chuc-tai-chinh-vi-mo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tai-chinh-vi-mo\/","title":{"rendered":"\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\uff1a\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u4fc3\u8fdb\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u89e3\u51b3\u65b9\u6848\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2024\u5e74\u4fe1\u8d37\u673a\u6784\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u901a\u77e5\u8349\u6848\u6536\u7d27\u4e86\u5185\u90e8\u63a7\u5236\u65b9\u9762\u7684\u89c4\u5b9a\u3002\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u4e3a\u4e86\u786e\u4fdd\u5176\u5408\u6cd5\u5408\u89c4\uff0c\u4e5f\u662f\u8861\u91cf\u5176\u8d22\u52a1\u5065\u5eb7\u72b6\u51b5\u7684\u201c\u6307\u6807\u201d\uff0c\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u548c\u76d1\u7ba1\u673a\u6784\u51c6\u786e\u4e86\u89e3\u5176\u8fd0\u8425\u80fd\u529b\u3002\u4e0b\u9762\uff0c\u6211\u4eec\u5c06\u901a\u8fc7 MAN\uff08Master Accountant Network\uff0c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u7f51\u7edc\uff09\u8be6\u7ec6\u5206\u6790\u8fd9\u4e00\u8fc7\u7a0b\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\" >\u7b2c\u4e09\u9636\u6bb5\uff1a\u8be6\u7ec6\u7684\u68c0\u67e5\u548c\u5206\u6790\u7a0b\u5e8f<\/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-to-chuc-tai-chinh-vi-mo\/#Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\" >\u7b2c\u56db\u9636\u6bb5\uff1a\u62a5\u544a\u7684\u7f16\u5199\u548c\u53d1\u5e03<\/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-to-chuc-tai-chinh-vi-mo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#Cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tai_chinh_vi_mo\" >\u5173\u4e8e\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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=\"Kiem_toan_to_chuc_tai_chinh_vi_mo_la_gi_Khung_phap_ly_hien_hanh\"><\/span><b>\u4ec0\u4e48\u662f\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\uff1f\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u662f\u6307\u6536\u96c6\u548c\u8bc4\u4f30\u6709\u5173\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u8d22\u52a1\u4fe1\u606f\u3001\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u548c\u98ce\u9669\u7ba1\u7406\u7684\u8bc1\u636e\u7684\u8fc7\u7a0b\u3002\u5176\u76ee\u7684\u662f\u786e\u5b9a\u5e76\u62a5\u544a\u8fd9\u4e9b\u4fe1\u606f\u4e0e\u65e2\u5b9a\u6807\u51c6\uff08\u7279\u522b\u662f\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u6307\u5bfc\u6027\u6587\u4ef6\uff09\u7684\u7b26\u5408\u7a0b\u5ea6\u3002<\/span><\/p>\n<figure id=\"attachment_4480\" aria-describedby=\"caption-attachment-4480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4480\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg\" alt=\"Ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4480\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\uff1f\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u6d3b\u52a8\u4e3b\u8981\u5305\u62ec\u4e24\u5927\u7c7b\uff1a <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-2\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u7531\u7ec4\u7ec7\u5185\u90e8\u90e8\u95e8\u5b9a\u671f\u6267\u884c\uff09 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doc-lap-1\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u7531\u5408\u683c\u7684\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\uff09\u3002\u8fd9\u4e24\u79cd\u5f62\u5f0f\u90fd\u65e8\u5728\u4fdd\u62a4\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u548c\u7ef4\u62a4\u5c0f\u989d\u4fe1\u8d37\u5e02\u573a\u7684\u7a33\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u57fa\u4e8e\u4ee5\u4e0b\u6838\u5fc3\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2024\u5e74\u4fe1\u8d37\u673a\u6784\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u5185\u90e8\u63a7\u5236\u3001\u5185\u90e8\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6846\u67b6\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u544a 33\/2015\/TT-NHNN\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u8d8a\u5357\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\uff08VFI\uff09\u8fd0\u8425\u7f51\u7edc\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u544a 03\/2018\/TT-NHNN\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u7684\u8bb8\u53ef\u3001\u7ec4\u7ec7\u548c\u8fd0\u8425\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8eICS\u7684\u65b0\u901a\u544a\u8349\u6848\uff1a<\/b><span style=\"font-weight: 400;\"> \u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u6b63\u5728\u5f81\u6c42\u5bf9\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u53cd\u9988\u610f\u89c1\uff0c\u5f3a\u8c03\u98ce\u9669\u7ba1\u7406\u5728\u5ba1\u8ba1\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u4e2d\u7684\u4f5c\u7528\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_chien_luoc_cua_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6218\u7565\u76ee\u6807\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u6807\u662f\u521b\u9020\u5b89\u5168\u7684\u91d1\u878d\u73af\u5883\u3002\u8fd9\u4e0d\u4ec5\u4ec5\u662f\u5ba1\u67e5\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u6570\u5b57\uff0c\u66f4\u8981\u6df1\u5165\u63a2\u7a76\u5c0f\u989d\u4fe1\u8d37\u4ea4\u6613\u7684\u672c\u8d28\uff0c\u800c\u8fd9\u6b63\u662f\u8be5\u884c\u4e1a\u7684\u72ec\u7279\u4e4b\u5904\u3002<\/span><\/p>\n<figure id=\"attachment_4482\" aria-describedby=\"caption-attachment-4482\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4482\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg\" alt=\"M\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4482\" class=\"wp-caption-text\">\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6218\u7565\u76ee\u6807\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_tuyet_doi\"><\/span><b>\u786e\u4fdd\u5b8c\u5168\u9075\u5b88\u6cd5\u5f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u6839\u636e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u89c4\u5b9a\u5ba1\u67e5\u5176\u6574\u4e2a\u8fd0\u8425\u6d41\u7a0b\u3002\u8d37\u6b3e\u5206\u7c7b\u3001\u98ce\u9669\u62e8\u5907\u6216\u8d44\u672c\u5145\u8db3\u7387\u65b9\u9762\u7684\u4efb\u4f55\u5dee\u5f02\u90fd\u5c06\u88ab\u53ca\u65f6\u53d1\u73b0\u5e76\u7ea0\u6b63\uff0c\u4ece\u800c\u907f\u514d\u884c\u653f\u5904\u7f5a\u6216\u540a\u9500\u6267\u7167\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_phong_ngua_rui_ro_trong_yeu\"><\/span><b>\u8bc4\u4f30\u548c\u9884\u9632\u5173\u952e\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c0f\u989d\u4fe1\u8d37\u7684\u98ce\u9669\u5f80\u5f80\u5e76\u975e\u96c6\u4e2d\u5728\u5927\u989d\u4ea4\u6613\u4e0a\uff0c\u800c\u662f\u96c6\u4e2d\u5728\u6570\u91cf\u5e9e\u5927\u4e14\u5206\u6563\u7684\u4ea4\u6613\u4e0a\u3002\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u91cd\u70b9\u5728\u4e8e\u4fe1\u7528\u98ce\u9669\uff08\u5ba2\u6237\u8fdd\u7ea6\uff09\u3001\u6d41\u52a8\u6027\u98ce\u9669\uff08\u8d44\u91d1\u77ed\u7f3a\u65e0\u6cd5\u507f\u8fd8\u5b58\u6b3e\uff09\u548c\u8fd0\u8425\u98ce\u9669\uff08\u5f53\u5730\u4fe1\u8d37\u5458\u7684\u5931\u8bef\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_noi_bo\"><\/span><b>\u589e\u5f3a\u5185\u90e8\u6cbb\u7406\u80fd\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6bcf\u6b21\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u540e\uff0c\u7ba1\u7406\u5c42\u90fd\u4f1a\u6536\u5230\u5b9d\u8d35\u7684\u5efa\u8bae\uff0c\u4ee5\u6539\u8fdb\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff08ICS\uff09\u3002\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u6709\u52a9\u4e8e\u4f18\u5316\u6d41\u7a0b\u3001\u964d\u4f4e\u8fd0\u8425\u6210\u672c\u5e76\u63d0\u5347\u673a\u6784\u7684\u5e02\u573a\u58f0\u8a89\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u4e3b\u9898\u548c\u8303\u56f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u6709\u6548\u7684\u5ba1\u8ba1\uff0c\u5ba1\u8ba1\u516c\u53f8\u9700\u8981\u660e\u786e\u754c\u5b9a\u9700\u8981\u5ba1\u67e5\u7684\u9886\u57df\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u4e3b\u8981\u7684\u5ba1\u8ba1\u4e3b\u9898\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u4e3b\u9898\u548c\u8303\u56f4\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5ba1\u8ba1\u79d1\u76ee<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u68c0\u67e5\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868\u3001\u635f\u76ca\u8868\u3001\u73b0\u91d1\u6d41\u91cf\u8868<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bda\u5b9e\u548c\u7406\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u989d\u4fe1\u8d37<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u7533\u8bf7\u6587\u4ef6\u3001\u8bc4\u4f30\u6d41\u7a0b\u3001\u574f\u8d26\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u8d37\u6b3e\u6d41\u7a0b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b79\u96c6\u8d44\u91d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u50a8\u84c4\u5b58\u6b3e\u548c\u81ea\u613f\u6027\u50a8\u84c4\u5b58\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u91d1\u5b89\u5168\u548c\u652f\u4ed8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u606f\u6280\u672f\u7cfb\u7edf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba2\u6237\u7ba1\u7406\u8f6f\u4ef6\u3001\u6570\u636e\u5b89\u5168<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6253\u51fb\u7535\u5b50\u6b3a\u8bc8<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_BCTC\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u73af\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u91cd\u70b9\u5173\u6ce8\u8d37\u6b3e\u4f59\u989d\u3001\u5229\u606f\u6536\u5165\uff0c\u5c24\u5176\u662f\u50a8\u5907\u91d1\u7b49\u9879\u76ee\u3002\u7531\u4e8e\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u901a\u5e38\u63a5\u53d7\u5c0f\u989d\u4e2a\u4eba\u5b58\u6b3e\uff0c\u56e0\u6b64\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u662f\u5bf9\u793e\u533a\u6d41\u52a8\u6027\u7684\u627f\u8bfa\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff08ICS\uff09\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u65e8\u5728\u8bc4\u4f30\u5176\u7ec4\u7ec7\u7ed3\u6784\u662f\u5426\u804c\u8d23\u5206\u660e\u3002\u4e00\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\u662f\u4fe1\u8d37\u5458\u65e2\u8d1f\u8d23\u8bc4\u4f30\u3001\u53d1\u653e\u8d37\u6b3e\u53c8\u8d1f\u8d23\u50ac\u6536\u6b20\u6b3e\u2014\u2014\u8fd9\u662f\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u53d1\u73b0\u7684\u4e00\u4e2a\u91cd\u5927\u821e\u5f0a\u6f0f\u6d1e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_dich_vu_kiem_toan_to_chuc_tai_chinh_vi_mo_tai_MAN\"><\/span><b>\u4e3a\u4ec0\u4e48\u9009\u62e9 MAN \u63d0\u4f9b\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9009\u62e9 MAN \u2013 Master Accountant Network \u6765\u6ee1\u8db3\u60a8\u7684\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u9700\u6c42\uff0c\u60a8\u5c06\u5b8c\u5168\u653e\u5fc3\uff0c\u56e0\u4e3a\u6211\u4eec\u62e5\u6709\u5bf9\u8d8a\u5357\u91d1\u878d\u8fd0\u8425\u7684\u6df1\u5165\u4e86\u89e3\u548c\u5b9e\u8df5\u7ecf\u9a8c\u3002<\/span><\/p>\n<figure id=\"attachment_4483\" aria-describedby=\"caption-attachment-4483\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4483\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg\" alt=\"V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4483\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u9009\u62e9MAN\u7684\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u670d\u52a1\uff1f<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6807\u51c6\u4e13\u4e1a\u6280\u80fd\uff1a<\/b><span style=\"font-weight: 400;\"> MAN\u7684\u4e13\u5bb6\u56e2\u961f\u4e0d\u4ec5\u62e5\u6709\u624e\u5b9e\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u6280\u80fd\uff0c\u800c\u4e14\u5728\u4e3a\u4fe1\u8d37\u673a\u6784\u63d0\u4f9b\u54a8\u8be2\u65b9\u9762\u62e5\u6709\u4e30\u5bcc\u7684\u5b9e\u8df5\u7ecf\u9a8c\u3002\u6211\u4eec\u7cbe\u901a\u6cd5\u5f8b\u6cd5\u89c4\u7684\u5404\u4e2a\u65b9\u9762\u4ee5\u53ca\u5c0f\u989d\u4fe1\u8d37\u884c\u4e1a\u7684\u5177\u4f53\u8fd0\u8425\u6a21\u5f0f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e86\u89e3\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u89c4\u7ae0\u5236\u5ea6\uff1a<\/b><span style=\"font-weight: 400;\"> MAN\u59cb\u7ec8\u5173\u6ce8\u6709\u5173\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u6700\u65b0\u8349\u6848\u548c\u901a\u544a\uff0c\u5e2e\u52a9\u4f01\u4e1a\u79ef\u6781\u9002\u5e94\u653f\u7b56\u53d8\u5316\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f18\u5316\u4e14\u5b89\u5168\u7684\u6d41\u7a0b\uff1a<\/b><span style=\"font-weight: 400;\"> \u6211\u4eec\u91c7\u7528\u73b0\u4ee3\u5316\u7684\u5ba1\u8ba1\u7a0b\u5e8f\uff0c\u7ed3\u5408\u5148\u8fdb\u7684\u6570\u636e\u9a8c\u8bc1\u6280\u672f\uff0c\u5728\u786e\u4fdd\u6700\u9ad8\u51c6\u786e\u6027\u7684\u540c\u65f6\uff0c\u4e3a\u5ba2\u6237\u8282\u7701\u65f6\u95f4\u3002\u6211\u4eec\u4fdd\u8bc1\u5bf9\u6765\u81ea\u673a\u6784\u548c\u501f\u6b3e\u4eba\u7684\u6240\u6709\u654f\u611f\u6570\u636e\u4e25\u683c\u4fdd\u5bc6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5168\u9762\u7684\u652f\u6301\u89e3\u51b3\u65b9\u6848\uff1a<\/b><span style=\"font-weight: 400;\"> \u9664\u4e86\u4e3a\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u63d0\u4f9b\u5ba1\u8ba1\u610f\u89c1\u5916\uff0cMAN \u8fd8\u63d0\u4f9b\u4f1a\u8ba1\u548c\u7a0e\u52a1\u54a8\u8be2\u89e3\u51b3\u65b9\u6848\uff0c\u5e76\u52a0\u5f3a\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff0c\u5e2e\u52a9\u7ec4\u7ec7\u63d0\u9ad8\u4e1a\u52a1\u6548\u7387\uff0c\u63d0\u5347\u5176\u5728\u6295\u8d44\u8005\u4e2d\u7684\u58f0\u8a89\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dieu_kien_cua_to_chuc_thuc_hien_kiem_toan\"><\/span><b>\u5173\u4e8e\u5f00\u5c55\u5ba1\u8ba1\u5de5\u4f5c\u7684\u673a\u6784\u6240\u9700\u6ee1\u8db3\u7684\u8981\u6c42\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u673a\u6784\u90fd\u83b7\u51c6\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\u3002\u6839\u636e\u8d8a\u5357\u653f\u5e9c\u548c\u56fd\u5bb6\u94f6\u884c\u7684\u89c4\u5b9a\uff0c\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u5fc5\u987b\u5728\u8ba4\u53ef\u540d\u5355\u4e0a\uff0c\u62e5\u6709\u94f6\u884c\u548c\u91d1\u878d\u9886\u57df\u7684\u7ecf\u9a8c\uff0c\u5e76\u8058\u7528\u5177\u5907\u6240\u9700\u4e13\u4e1a\u8d44\u683c\u8bc1\u4e66\u7684\u5ba1\u8ba1\u4eba\u5458\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u53c2\u4e0e\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u6df1\u5165\u4e86\u89e3\u5bb6\u5ead\u7ecf\u6d4e\u3001\u8d2b\u56f0\u5bb6\u5ead\u7684\u7279\u70b9\u4ee5\u53ca\u7279\u5b9a\u91d1\u878d\u4ea7\u54c1\u3002\u6700\u7ec8\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u63d0\u4ea4\u7ed9\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7701\/\u5e02\u7ea7\u5206\u884c\uff0c\u4ee5\u4fbf\u8fdb\u884c\u8fdc\u7a0b\u76d1\u7763\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trong_tam_kiem_toan_dac_thu_va_rui_ro_nganh\"><\/span><b>\u884c\u4e1a\u7279\u5b9a\u5ba1\u8ba1\u91cd\u70b9\u548c\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u4e0e\u5bf9\u5927\u578b\u5546\u4e1a\u94f6\u884c\u7684\u5ba1\u8ba1\u5b58\u5728\u663e\u8457\u5dee\u5f02\u3002\u8fd9\u79cd\u5dee\u5f02\u5728\u4e8e\u504f\u8fdc\u548c\u519c\u6751\u5730\u533a\u4ee5\u201c\u5ba2\u6237\u4e3a\u4e2d\u5fc3\u201d\u7684\u5546\u4e1a\u6a21\u5f0f\u3002<\/span><\/p>\n<figure id=\"attachment_4479\" aria-describedby=\"caption-attachment-4479\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4479\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc tri\u1ec3n khai quy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4479\" class=\"wp-caption-text\">\u5b9e\u65bd\u4e13\u4e1a\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u6d41\u7a0b\u7684\u6b65\u9aa4\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tin_dung_va_no_xau_nap_bong\"><\/span><b>\u4fe1\u7528\u98ce\u9669\u548c\u574f\u8d26\u6f5c\u4f0f\u5728\u6697\u5904\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u4e2d\uff0c\u5b9e\u5730\u8c03\u7814\u81f3\u5173\u91cd\u8981\u3002\u5ba1\u8ba1\u4eba\u5458\u901a\u5e38\u9700\u8981\u62bd\u53d6\u6837\u672c\uff0c\u5bf9\u8d37\u6b3e\u673a\u6784\u548c\u7ec4\u7ec7\u8fdb\u884c\u73b0\u573a\u8d70\u8bbf\u3002\u5176\u76ee\u7684\u662f\u786e\u5b9a\u5ba2\u6237\u662f\u5426\u771f\u5b9e\u5b58\u5728\uff0c\u8fd8\u662f\u8fd9\u4e9b\u8d37\u6b3e\u662f\u5de5\u4f5c\u4eba\u5458\u4e3a\u4e86\u632a\u7528\u8d44\u91d1\u800c\u634f\u9020\u7684\u201c\u865a\u5047\u8d37\u6b3e\u201d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_quy_va_tien_gui_tiet_kiem\"><\/span><b>\u57fa\u91d1\u548c\u50a8\u84c4\u5b58\u6b3e\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d44\u91d1\u5b89\u5168\u662f\u91cd\u4e2d\u4e4b\u91cd\u3002\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u4f1a\u5ba1\u67e5\u73b0\u573a\u73b0\u91d1\u6536\u53d6\u6d41\u7a0b\uff08\u5728\u96c6\u7fa4\u4f1a\u8bae\u4e0a\uff09\u3002\u5982\u679c\u4e0d\u9075\u5b88\u6bcf\u65e5\u5bf9\u8d26\u7a0b\u5e8f\uff0c\u5728\u529e\u516c\u5ba4\u5916\u7ba1\u7406\u73b0\u91d1\u4f1a\u5e26\u6765\u4e25\u91cd\u7684\u76d7\u7a83\u6216\u4e22\u5931\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_va_bao_mat_du_lieu\"><\/span><b>\u6570\u5b57\u5316\u8f6c\u578b\u548c\u6570\u636e\u5b89\u5168<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u8bb8\u591a\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5df2\u91c7\u7528\u79fb\u52a8\u5e94\u7528\u7a0b\u5e8f\u8fdb\u884c\u503a\u52a1\u7ba1\u7406\u3002\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u73b0\u5728\u4e5f\u5fc5\u987b\u5305\u62ecIT\u5ba1\u8ba1\uff0c\u4ee5\u786e\u4fdd\u5ba2\u6237\u6570\u636e\u4e0d\u88ab\u6cc4\u9732\uff0c\u5e76\u4e14\u5229\u606f\u8ba1\u7b97\u7b97\u6cd5\u7b26\u5408\u5408\u540c\u7ea6\u5b9a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_trien_khai_quy_trinh_kiem_toan_to_chuc_tai_chinh_vi_mo_chuyen_nghiep\"><\/span><b>\u5b9e\u65bd\u4e13\u4e1a\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u6d41\u7a0b\u7684\u6b65\u9aa4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u53d6\u5f97\u6700\u4f73\u6548\u679c\uff0c\u6839\u636e\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\uff0c\u5bf9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u901a\u5e38\u8981\u7ecf\u8fc7\u56db\u4e2a\u6807\u51c6\u5316\u9636\u6bb5\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_kiem_toan\"><\/span><b>\u7b2c\u4e00\u9636\u6bb5\uff1a\u5ba1\u8ba1\u8ba1\u5212<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u4f1a\u4e86\u89e3\u4e1a\u52a1\u73af\u5883\u3001\u53ef\u7528\u7684\u8d37\u6b3e\u4ea7\u54c1\uff0c\u5e76\u8bc4\u4f30\u6f5c\u5728\u98ce\u9669\u3002\u5728\u6b64\u9636\u6bb5\uff0c\u4f1a\u786e\u5b9a\u91cd\u8981\u6027\u6c34\u5e73\uff0c\u4ee5\u4fbf\u5c06\u8d44\u6e90\u96c6\u4e2d\u7528\u4e8e\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u98ce\u9669\u6700\u9ad8\u7684\u9886\u57df\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_tra_kiem_soat\"><\/span><b>\u7b2c\u4e8c\u9636\u6bb5\uff1a\u8fdb\u884c\u68c0\u67e5\u548c\u63a7\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c0f\u989d\u4fe1\u8d37\u5ba1\u8ba1\u7684\u8fd9\u4e00\u9636\u6bb5\u65e8\u5728\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6709\u6548\u6027\u3002\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5230\u4e61\/\u8857\u9053\u4e00\u7ea7\u89c2\u5bdf\u503a\u52a1\u50ac\u6536\u60c5\u51b5\uff0c\u5e76\u68c0\u67e5\u4fe1\u8d37\u5ba1\u6279\u7a0b\u5e8f\u7684\u6267\u884c\u60c5\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\"><\/span><b>\u7b2c\u4e09\u9636\u6bb5\uff1a\u8be6\u7ec6\u7684\u68c0\u67e5\u548c\u5206\u6790\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c06\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u7684\u672a\u507f\u4f59\u989d\u4e0e\u5ba2\u6237\u76f4\u63a5\u63d0\u4f9b\u7684\u503a\u52a1\u786e\u8ba4\u51fd\u8fdb\u884c\u6838\u5bf9\u3002\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u7684\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u7279\u522b\u5173\u6ce8\u5ef6\u671f\u6216\u91cd\u7ec4\u8d37\u6b3e\uff0c\u4ee5\u907f\u514d\u9690\u7792\u574f\u8d26\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>\u7b2c\u56db\u9636\u6bb5\uff1a\u62a5\u544a\u7684\u7f16\u5199\u548c\u53d1\u5e03<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5ba1\u8ba1\u7ed3\u679c\uff0c\u5ba1\u8ba1\u5e08\u4f1a\u5bf9\u8d22\u52a1\u62a5\u8868\u53d1\u8868\u5ba1\u8ba1\u610f\u89c1\uff0c\u5e76\u51fa\u5177\u7ba1\u7406\u5efa\u8bae\u4e66\u3002\u7ba1\u7406\u5efa\u8bae\u4e66\u662f\u4e00\u4efd\u54a8\u8be2\u6587\u4ef6\uff0c\u65e8\u5728\u5e2e\u52a9\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5728\u5ba1\u8ba1\u7ed3\u675f\u540e\u6539\u8fdb\u5176\u98ce\u9669\u7ba1\u7406\u4f53\u7cfb\u3002<\/span><\/p>\n<p><b>\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5185\u90e8\u5ba1\u8ba1\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u7684\u6bd4\u8f83\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5c06\u8fd9\u4e24\u79cd\u65b9\u6cd5\u7ed3\u5408\u8d77\u6765\u662f\u4fdd\u62a4\u7ec4\u7ec7\u7684\u5173\u952e\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5185\u90e8\u5ba1\u8ba1\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u5bf9\u6bd4\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9891\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\uff0c\u6bcf\u5b63\u5ea6\/\u6bcf\u6708<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u91cd\u70b9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd0\u8425\u6548\u7387\u3001\u5185\u90e8\u5408\u89c4\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5411\u2026\u2026\u6c47\u62a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6210\u5458\u59d4\u5458\u4f1a\/\u76d1\u4e8b\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u80a1\u4e1c\u3001\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u3001\u6295\u8d44\u8005<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u533b\u5b66\u4e2d\u7684\u4f5c\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53ca\u65e9\u53d1\u73b0\u65e5\u5e38\u9519\u8bef<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5e95\u786e\u8ba4\u6cd5\u5f8b\u6548\u529b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u7531\u50cf MAN \u8fd9\u6837\u4fe1\u8a89\u826f\u597d\u7684\u72ec\u7acb\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\uff0c\u5c06\u6709\u52a9\u4e8e\u63d0\u9ad8\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5728\u6295\u8d44\u8d8a\u5357\u5c0f\u989d\u4fe1\u8d37\u9879\u76ee\u65f6\u7684\u4fe1\u4efb\u5ea6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u72b9\u5982\u4e00\u9053\u201c\u76fe\u724c\u201d\uff0c\u65e2\u80fd\u4fdd\u62a4\u5c0f\u989d\u4fe1\u8d37\u4f53\u7cfb\u7684\u7a33\u5b9a\uff0c\u53c8\u80fd\u786e\u4fdd\u5bf9\u516c\u4f17\u7684\u900f\u660e\u5ea6\u3002\u5bf9\u6cd5\u5f8b\u6cd5\u89c4\u7684\u900f\u5f7b\u7406\u89e3\u548c\u5bf9\u98ce\u9669\u7684\u7cbe\u51c6\u628a\u63e1\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u673a\u6784\u987a\u5229\u901a\u8fc7\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u68c0\u67e5\uff0c\u8fd8\u80fd\u4e3a\u53ef\u6301\u7eed\u589e\u957f\u521b\u9020\u52a8\u529b\uff0c\u5e76\u5438\u5f15\u66f4\u591a\u4f18\u60e0\u7684\u5916\u8d44\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u6df1\u77e5\u91d1\u878d\u673a\u6784\u5728\u8d22\u52a1\u7ba1\u7406\u548c\u7a0e\u52a1\u5408\u89c4\u65b9\u9762\u9762\u4e34\u7684\u72ec\u7279\u6311\u6218\uff0c\u56e0\u6b64\u81ea\u8c6a\u5730\u63d0\u4f9b\u4e13\u4e1a\u7684\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u3002MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u5bf9\u56fd\u5bb6\u94f6\u884c\u7684\u76d1\u7ba1\u89c4\u5b9a\u6709\u7740\u6df1\u5165\u7684\u4e86\u89e3\uff0c\u81f4\u529b\u4e8e\u63d0\u4f9b\u6700\u4f73\u89e3\u51b3\u65b9\u6848\uff0c\u5e2e\u52a9\u5ba2\u6237\u6539\u8fdb\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\uff0c\u5e76\u786e\u4fdd\u6240\u6709\u8d22\u52a1\u6570\u636e\u7684\u900f\u660e\u5ea6\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u83b7\u53d6\u6700\u4e13\u4e1a\u7684\u5efa\u8bae\uff0c\u52a9\u529b\u60a8\u7684\u4e1a\u52a1\u53d1\u5c55\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_to_chuc_tai_chinh_vi_mo\"><\/span><b>\u5173\u4e8e\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"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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