{"id":4759,"date":"2026-01-22T01:57:19","date_gmt":"2026-01-22T08:57:19","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4759"},"modified":"2026-01-22T01:57:19","modified_gmt":"2026-01-22T08:57:19","slug":"khach-the-cua-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5bf9\u8c61 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u662f\u62e5\u6709\u4ee5\u4e0b\u7279\u5f81\u7684\u5355\u4f4d\u3001\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff1a <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u7684\u76ee\u7684\u662f\u6838\u5b9e\u8d22\u52a1\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u5408\u7406\u6027\u3002\u5728\u8d8a\u5357\u6df1\u5ea6\u878d\u5165\u5168\u7403\u7ecf\u6d4e\u7684\u80cc\u666f\u4e0b\uff0c\u6b63\u786e\u8bc6\u522b\u88ab\u5ba1\u8ba1\u4e3b\u4f53\u4e0d\u4ec5\u6709\u52a9\u4e8e\u5ba1\u8ba1\u673a\u6784\u9075\u5faa\u6b63\u5f53\u7a0b\u5e8f\uff0c\u4e5f\u6709\u52a9\u4e8e\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u5bf9\u793e\u4f1a\u8d22\u653f\u8d44\u6e90\u8fdb\u884c\u900f\u660e\u7ba1\u63a7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8d22\u653f\u90e8\u7684\u7edf\u8ba1\u6570\u636e\uff0c\u5fc5\u987b\u63a5\u53d7\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u4f01\u4e1a\u6570\u91cf\u5927\u5e45\u589e\u52a0\uff0c\u5c24\u5176\u662f\u96c6\u56e2\u4f01\u4e1a\u2026\u2026 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u4e0a\u5e02\u516c\u53f8\u3002\u6df1\u5165\u4e86\u89e3\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u76f8\u5173\u5185\u5bb9\u6709\u52a9\u4e8e\u4f01\u4e1a\u7ba1\u7406\u8005\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u5c65\u884c\u5176\u6cd5\u5f8b\u4e49\u52a1\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u76f8\u5173\u7684\u6307\u5bfc\u6027\u6587\u4ef6\u3002\u8ba9\u6211\u4eec\u901a\u8fc7\u4e0b\u6587\uff0c\u4e0e MAN\uff08Master Accountant Network\uff0c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u7f51\u7edc\uff09\u4e00\u8d77\u6df1\u5165\u4e86\u89e3\u8be6\u60c5\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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khai_niem_khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_he_thong_ke_toan\" >\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6982\u5ff5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Phan_loai_khach_the_cua_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_hien_hanh\" >\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u5bf9\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u8fdb\u884c\u5206\u7c7b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Phan_loai_theo_tinh_chat_phap_ly_cua_cuoc_kiem_toan\" >\u6839\u636e\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6027\u8d28\u8fdb\u884c\u5206\u7c7b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_kiem_toan_bat_buoc\" >\u5f3a\u5236\u6027\u5ba1\u8ba1\u79d1\u76ee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_kiem_toan_tu_nguyen\" >\u81ea\u613f\u5ba1\u8ba1\u5bf9\u8c61<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_tuong_ung_voi_tung_loai_hinh_chu_the_kiem_toan\" >\u5ba1\u8ba1\u4e3b\u9898\u4e0e\u6bcf\u79cd\u7c7b\u578b\u7684\u5ba1\u8ba1\u4e3b\u4f53\u76f8\u5bf9\u5e94\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh_doi_voi_nen_kinh_te\" >\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u5728\u7ecf\u6d4e\u4e2d\u7684\u4f5c\u7528\u3002<\/a><\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cac_khach_the_cua_kiem_toan_bao_cao_tai_chinh_bat_buoc_theo_Nghi_dinh_172012ND-CP\" >\u5fc5\u987b\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5b9e\u4f53\u662f\u7b2c 17\/2012\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u7684\u5b9e\u4f53\u3002<\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cac_to_chuc_tin_dung_va_dinh_che_tai_chinh\" >\u4fe1\u8d37\u673a\u6784\u548c\u91d1\u878d\u673a\u6784<\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u7ec4\u7ec7<\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_xac_dinh_va_tiep_can_khach_the_cua_kiem_toan_bao_cao_tai_chinh\" >\u786e\u5b9a\u548c\u5904\u7406\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u7684\u8fc7\u7a0b\u3002<\/a><\/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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Nhung_sai_sot_thuong_gap_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh\" >\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u5e38\u72af\u7684\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_moi_quan_he_voi_co_quan_Thue\" >\u4e0e\u7a0e\u52a1\u673a\u5173\u76f8\u5173\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e3b\u9898\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Tam_quan_trong_cua_viec_lua_chon_don_vi_kiem_toan_cho_khach_the\" >\u4e3a\u5ba2\u6237\u9009\u62e9\u5ba1\u8ba1\u516c\u53f8\u7684\u91cd\u8981\u6027\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#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><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\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Giai_dap_thac_mac_ve_khach_the_cua_kiem_toan_bao_cao_tai_chinh\" >\u56de\u7b54\u6709\u5173\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e3b\u9898\u7684\u95ee\u9898\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_tu_nhan_co_bat_buoc_phai_la_khach_the_cua_kiem_toan_bao_cao_tai_chinh_khong\" >\u79c1\u8425\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_de_tro_thanh_khach_the_cua_kiem_toan_bao_cao_tai_chinh_duoc_tinh_nhu_the_nao\" >\u5982\u4f55\u8ba1\u7b97\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6210\u672c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khach-the-cua-kiem-toan-bao-cao-tai-chinh\/#Khach_the_co_quyen_thay_doi_don_vi_kiem_toan_giua_chung_khong\" >\u8be5\u5b9e\u4f53\u662f\u5426\u6709\u6743\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u66f4\u6362\u5ba1\u8ba1\u516c\u53f8\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_he_thong_ke_toan\"><\/span><b>\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6982\u5ff5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u7406\u89e3\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5185\u5bb9\uff0c\u9996\u5148\u9700\u8981\u660e\u786e\u533a\u5206\u5ba1\u8ba1\u7684\u201c\u4e3b\u4f53\u201d\u548c\u201c\u5bf9\u8c61\u201d\u3002\u8fd9\u4e24\u4e2a\u6982\u5ff5\u5728\u5b9e\u8df5\u4e2d\u5e38\u5e38\u88ab\u65b0\u5165\u884c\u7684\u4f1a\u8ba1\u4eba\u5458\u6216\u7ba1\u7406\u4eba\u5458\u6df7\u6dc6\u3002<\/span><\/p>\n<figure id=\"attachment_4761\" aria-describedby=\"caption-attachment-4761\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4761\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan.jpg\" alt=\"Kh\u00e1i ni\u1ec7m kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-khach-the-cua-kiem-toan-bao-cao-tai-chinh-trong-he-thong-ke-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4761\" class=\"wp-caption-text\">\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6982\u5ff5\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5bf9\u8c61\u662f\u63a5\u53d7\u5ba1\u8ba1\u7684\u5177\u4f53\u7ecf\u6d4e\u5b9e\u4f53\u3002\u5b83\u53ef\u4ee5\u662f\u72ec\u7acb\u7684\u6cd5\u4eba\u5b9e\u4f53\uff0c\u4f8b\u5982\u4f01\u4e1a\u3001\u516c\u5171\u670d\u52a1\u673a\u6784\u3001\u6295\u8d44\u9879\u76ee\uff0c\u751a\u81f3\u662f\u516c\u53f8\u5185\u90e8\u7684\u67d0\u4e2a\u90e8\u95e8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u5ba1\u8ba1\u7684\u5bf9\u8c61\u662f\u8d22\u52a1\u72b6\u51b5\uff0c\u5373\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u5229\u6da6\u8868\u4e2d\u6240\u5217\u793a\u7684\u6570\u5b57\u548c\u4fe1\u606f\u3002\u6b63\u786e\u8bc6\u522b\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5bf9\u8c61\u6709\u52a9\u4e8e\u5ba1\u8ba1\u5e08\u786e\u5b9a\u8be5\u884c\u4e1a\u7684\u63a7\u5236\u73af\u5883\u548c\u6f5c\u5728\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_khach_the_cua_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_hien_hanh\"><\/span><b>\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u5bf9\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u8fdb\u884c\u5206\u7c7b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u7684\u5206\u7c7b\u901a\u5e38\u57fa\u4e8e\u4e24\u4e2a\u4e3b\u8981\u6807\u51c6\uff1a\u6cd5\u5f8b\u6027\u8d28\uff08\u5f3a\u5236\u6027\u6216\u81ea\u613f\u6027\uff09\u548c\u6267\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53\u7c7b\u578b\uff08\u56fd\u6709\u3001\u72ec\u7acb\u6216\u5185\u90e8\uff09\u3002<\/span><\/p>\n<figure id=\"attachment_4762\" aria-describedby=\"caption-attachment-4762\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4762\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh.jpg\" alt=\"Ph\u00e2n lo\u1ea1i kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-loai-khach-the-cua-kiem-toan-bao-cao-tai-chinh-theo-quy-dinh-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4762\" class=\"wp-caption-text\">\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u5bf9\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u8fdb\u884c\u5206\u7c7b\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_theo_tinh_chat_phap_ly_cua_cuoc_kiem_toan\"><\/span><b>\u6839\u636e\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6027\u8d28\u8fdb\u884c\u5206\u7c7b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u53ca\u5176\u9644\u5c5e\u6cd5\u89c4\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u5206\u4e3a\u4e24\u5927\u7c7b\uff0c\u4ee5\u786e\u4fdd\u6cd5\u5f8b\u7684\u6267\u884c\u548c\u5e02\u573a\u7684\u9700\u6c42\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khach_the_kiem_toan_bat_buoc\"><\/span><b>\u5f3a\u5236\u6027\u5ba1\u8ba1\u79d1\u76ee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u7ec4\u5b9e\u4f53\uff0c\u5176\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u4f9d\u6cd5\u5fc5\u987b\u7531\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u3002\u4e0d\u9075\u5b88\u89c4\u5b9a\u7684\u5b9e\u4f53\u53ef\u80fd\u4f1a\u9762\u4e34\u4e25\u91cd\u7684\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khach_the_kiem_toan_tu_nguyen\"><\/span><b>\u81ea\u613f\u5ba1\u8ba1\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u8fd9\u4e00\u7fa4\u4f53\u5305\u62ec\u4e2d\u5c0f\u4f01\u4e1a\u3001\u5bb6\u5ead\u4f01\u4e1a\u6216\u4e0d\u5728\u5f3a\u5236\u5ba1\u8ba1\u540d\u5355\u4e0a\u4f46\u4e3b\u52a8\u8058\u8bf7\u5ba1\u8ba1\u5e08\u7684\u673a\u6784\u3002\u81ea\u613f\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6709\u52a9\u4e8e\u8fd9\u4e9b\u673a\u6784\u63d0\u5347\u5176\u5728\u94f6\u884c\u548c\u6295\u8d44\u8005\u773c\u4e2d\u7684\u4fe1\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khach_the_tuong_ung_voi_tung_loai_hinh_chu_the_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u4e3b\u9898\u4e0e\u6bcf\u79cd\u7c7b\u578b\u7684\u5ba1\u8ba1\u4e3b\u4f53\u76f8\u5bf9\u5e94\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5404\u7c7b\u5ba1\u8ba1\u4e3b\u4f53\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u8303\u56f4\u5404\u4e0d\u76f8\u540c\uff0c\u5177\u4f53\u7531\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u6216\u4f01\u4e1a\u7ecf\u8425\u89c4\u7ae0\u89c4\u5b9a\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5404\u7c7b\u5ba1\u8ba1\u5b9e\u4f53\u5bf9\u5e94\u4e3b\u9898\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><b>\u5ba1\u8ba1\u7c7b\u578b<\/b><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5178\u578b\u4e3b\u9898<\/b><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><b>\u4e3b\u8981\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u5ba1\u8ba1\u7f72<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\u884c\u653f\u673a\u5173\u3001\u516c\u5171\u670d\u52a1\u5355\u4f4d\u3001\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u5bb6\u9884\u7b97\u8d44\u52a9\u7684\u9879\u76ee\u3002<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u516c\u5171\u8d22\u653f\u548c\u516c\u5171\u8d44\u4ea7\u7684\u7ba1\u7406\u548c\u4f7f\u7528\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a\u3001\u4e0a\u5e02\u516c\u53f8\u3001\u4fe1\u8d37\u673a\u6784\u3001\u6295\u8d44\u57fa\u91d1\u3002<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><span style=\"font-weight: 400;\">\u5411\u7b2c\u4e09\u65b9\uff08\u80a1\u4e1c\u3001\u503a\u6743\u4eba\uff09\u786e\u8ba4\u51c6\u786e\u6027\u548c\u5408\u7406\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 19.8397%;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\u516c\u53f8\/\u4f01\u4e1a\u5185\u90e8\u7684\u90e8\u95e8\u3001\u5206\u652f\u673a\u6784\u548c\u9879\u76ee\u3002<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 34.4689%;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6709\u6548\u6027\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh_doi_voi_nen_kinh_te\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u5728\u7ecf\u6d4e\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u673a\u6784\u5145\u5f53\u201c\u7ebd\u5e26\u201d\uff0c\u4e3a\u8bc4\u4f30\u8fc7\u7a0b\u63d0\u4f9b\u539f\u59cb\u6570\u636e\u3002\u8be5\u673a\u6784\u7684\u914d\u5408\u7a0b\u5ea6\u51b3\u5b9a\u7740\u4e13\u4e1a\u5ba1\u8ba1\u7684\u6210\u8d25\u3002<\/span><\/p>\n<figure id=\"attachment_4763\" aria-describedby=\"caption-attachment-4763\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4763\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-khach-the-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-nen-kinh-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4763\" class=\"wp-caption-text\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u5728\u7ecf\u6d4e\u4e2d\u7684\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7a0e\u52a1\u673a\u5173\u800c\u8a00\uff0c\u786e\u5b9a\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u6709\u52a9\u4e8e\u7cbe\u51c6\u8bc6\u522b\u5b58\u5728\u9ad8\u98ce\u9669\u8d22\u52a1\u8fdd\u89c4\u884c\u4e3a\u7684\u5b9e\u4f53\u3002\u8fd9\u65e2\u80fd\u4f18\u5316\u5ba1\u8ba1\u8d44\u6e90\u914d\u7f6e\uff0c\u53c8\u80fd\u786e\u4fdd\u9884\u7b97\u7f34\u6b3e\u4e49\u52a1\u7684\u516c\u5e73\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5f53\u4e00\u5bb6\u4f01\u4e1a\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65f6\uff0c\u5b83\u5fc5\u987b\u89c4\u8303\u5176\u6587\u6863\u548c\u4f1a\u8ba1\u7cfb\u7edf\u3002\u8fd9\u5b9e\u9645\u4e0a\u63d0\u9ad8\u4e86\u6574\u4e2a\u8d8a\u5357\u91d1\u878d\u5e02\u573a\u7684\u6cbb\u7406\u6807\u51c6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khach_the_cua_kiem_toan_bao_cao_tai_chinh_bat_buoc_theo_Nghi_dinh_172012ND-CP\"><\/span><b>\u5fc5\u987b\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5b9e\u4f53\u662f\u7b2c 17\/2012\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u89c4\u5b9a\u7684\u5b9e\u4f53\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/tag?keyword=Ngh%E1%BB%8B%20%C4%91%E1%BB%8Bnh%2017\/2012\/N%C4%90-CP\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7684\u6307\u5bfc\u539f\u5219\u660e\u786e\u89c4\u5b9a\u4e86\u9700\u8981\u8fdb\u884c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5b9e\u4f53\u6e05\u5355\u3002\u8fd9\u662f\u6bcf\u4f4d\u9996\u5e2d\u4f1a\u8ba1\u5e08\u90fd\u5fc5\u987b\u4e86\u89e3\u7684\u5173\u952e\u4fe1\u606f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u65e0\u8bba\u8d44\u672c\u89c4\u6a21\u6216\u884c\u4e1a\uff0c\u90fd\u5fc5\u987b\u63a5\u53d7\u5f3a\u5236\u6027\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\u6b64\u9879\u89c4\u5b9a\u65e8\u5728\u63a7\u5236\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u63d0\u9ad8\u56fd\u9645\u6295\u8d44\u6d41\u52a8\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_to_chuc_tin_dung_va_dinh_che_tai_chinh\"><\/span><b>\u4fe1\u8d37\u673a\u6784\u548c\u91d1\u878d\u673a\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u548c\u91d1\u878d\u516c\u53f8\u662f\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e2d\u6700\u91cd\u8981\u7684\u5bf9\u8c61\u4e4b\u4e00\u3002\u7531\u4e8e\u5176\u6d89\u53ca\u516c\u4f17\u5b58\u6b3e\u7684\u7279\u6b8a\u6027\u8d28\uff0c\u5b83\u4eec\u7684\u8d22\u52a1\u62a5\u8868\u9700\u8981\u63a5\u53d7\u4e25\u683c\u5ba1\u67e5\uff0c\u4ee5\u907f\u514d\u7cfb\u7edf\u6027\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u7ec4\u7ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fdd\u62a4\u5c11\u6570\u80a1\u4e1c\u7684\u5229\u76ca\uff0c\u5728\u8bc1\u5238\u4ea4\u6613\u6240\uff08\u80e1\u5fd7\u660e\u5e02\u8bc1\u5238\u4ea4\u6613\u6240\u3001\u6cb3\u5185\u8bc1\u5238\u4ea4\u6613\u6240\uff09\u4e0a\u5e02\u7684\u516c\u53f8\u5fc5\u987b\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\u8fd9\u4e9b\u5b9e\u4f53\u7684\u900f\u660e\u5ea6\u5bf9\u4e8e\u8d44\u672c\u5e02\u573a\u7684\u53d1\u5c55\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_va_tiep_can_khach_the_cua_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u786e\u5b9a\u548c\u5904\u7406\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u7684\u8fc7\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5f00\u59cb\u5ba1\u8ba1\u4e4b\u524d\uff0c\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u8fdb\u884c\u521d\u6b65\u8bc4\u4f30\uff0c\u4ee5\u5168\u9762\u4e86\u89e3\u88ab\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002\u8fd9\u4e00\u8fc7\u7a0b\u5305\u62ec\u8bc4\u4f30\u4e1a\u52a1\u98ce\u9669\u548c\u63a7\u5236\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5ba1\u8ba1\u516c\u53f8\u4f1a\u5411\u6f5c\u5728\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5ba2\u6237\u53d1\u9001\u4e00\u5c01\u6c42\u804c\u4fe1\u6216\u516c\u53f8\u7b80\u4ecb\u3002\u5728\u5c31\u8d39\u7528\u548c\u5ba1\u8ba1\u8303\u56f4\u8fbe\u6210\u4e00\u81f4\u540e\uff0c\u53cc\u65b9\u5c06\u7b7e\u7f72\u4e00\u4efd\u5ba1\u8ba1\u5408\u540c\u2014\u2014\u8fd9\u662f\u4e00\u4efd\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\u7684\u6587\u4ef6\uff0c\u5176\u4e2d\u6982\u8ff0\u4e86\u5ba2\u6237\u548c\u5ba1\u8ba1\u516c\u53f8\u53cc\u65b9\u7684\u8d23\u4efb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5ba1\u8ba1\u9636\u6bb5\uff0c\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5b9e\u4f53\u8d1f\u8d23\u63d0\u4f9b\u5b8c\u6574\u7684\u6587\u4ef6\uff0c\u89e3\u91ca\u53d1\u751f\u7684\u4efb\u4f55\u4ea4\u6613\uff0c\u5e76\u534f\u52a9\u5ba1\u8ba1\u5e08\u5bf9\u8d44\u4ea7\u8fdb\u884c\u5b9e\u7269\u76d8\u70b9\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_cua_khach_the_cua_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u5e38\u72af\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e MAN \u2013 Master Accountant Network \u7684\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u8bb8\u591a\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u5728\u6570\u636e\u51c6\u5907\u8fc7\u7a0b\u4e2d\u7ecf\u5e38\u51fa\u73b0\u7cfb\u7edf\u6027\u9519\u8bef\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5b58\u5728\u6536\u5165\u786e\u8ba4\u671f\u95f4\u9519\u8bef\u7684\u95ee\u9898\u3002\u8bb8\u591a\u63a5\u53d7\u5ba1\u8ba1\u7684\u5b9e\u4f53\u5728\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u8fc7\u7a0b\u4e2d\uff0c\u4e3a\u4e86\u8c03\u6574\u5229\u6da6\uff0c\u6545\u610f\u5c06\u6536\u5165\u8f6c\u79fb\u5230\u4e0b\u4e00\u5e74\u5ea6\u6216\u8ffd\u6eaf\u5230\u4e0a\u4e00\u5e74\u5ea6\uff0c\u8fd9\u8fdd\u53cd\u4e86\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u8fd8\u5b58\u5728\u672a\u5145\u5206\u8ba1\u63d0\u5e94\u6536\u8d26\u6b3e\u574f\u8d26\u51c6\u5907\u6216\u5b58\u8d27\u51cf\u503c\u51c6\u5907\u7684\u95ee\u9898\u3002\u5728\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u8c28\u614e\u5217\u62a5\u4fe1\u606f\uff0c\u4ee5\u514d\u88ab\u8ba4\u5b9a\u4e3a\u201c\u91cd\u5927\u9519\u62a5\u201d\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e3b\u9898\u5e38\u89c1\u98ce\u9669\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><b>\u98ce\u9669\u533a\u57df<\/b><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><b>\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\u5b58\u8d27<\/span><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u4e0e\u5b9e\u9645\u5e93\u5b58\u4e4b\u95f4\u7684\u5dee\u5f02\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><span style=\"font-weight: 400;\">\u9500\u552e\u6210\u672c\u4e0e\u6bdb\u5229\u6da6\u4e4b\u95f4\u7684\u5dee\u989d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7<\/span><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><span style=\"font-weight: 400;\">\u6298\u65e7\u7387\u4e0d\u7b26\u5408\u7b2c 45\/2013\/TT-BTC \u53f7\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u6210\u672c\u6ce2\u52a8\u5267\u70c8\uff0c\u65f6\u800c\u4e0a\u5347\uff0c\u65f6\u800c\u4e0b\u964d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.5331%;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e<\/span><\/td>\n<td style=\"text-align: center; width: 43.5872%;\"><span style=\"font-weight: 400;\">\u5229\u606f\u8d39\u7528\u6838\u7b97\u4e0d\u5f53\u6216\u8d44\u672c\u5316\u9519\u8bef\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.0782%;\"><span style=\"font-weight: 400;\">\u8fd9\u76f4\u63a5\u5f71\u54cd\u73b0\u91d1\u6d41\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Khach_the_cua_kiem_toan_bao_cao_tai_chinh_trong_moi_quan_he_voi_co_quan_Thue\"><\/span><b>\u4e0e\u7a0e\u52a1\u673a\u5173\u76f8\u5173\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e3b\u9898\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5373\u4f7f\u8d22\u52a1\u62a5\u8868\u7ecf\u8fc7\u5ba1\u8ba1\uff0c\u4e5f\u5e76\u4e0d\u610f\u5473\u7740\u8be5\u5b9e\u4f53\u53ef\u4ee5\u514d\u4e8e\u7a0e\u52a1\u5ba1\u8ba1\u3002\u4f46\u662f\uff0c\u5982\u679c\u662f\u7531\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u673a\u6784\u8fdb\u884c\u5ba1\u8ba1\uff0c\u90a3\u4e48\u5728\u7a0e\u52a1\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\uff0c\u5176\u8d22\u52a1\u6570\u636e\u88ab\u8c03\u6574\u7684\u53ef\u80fd\u6027\u5c06\u663e\u8457\u964d\u4f4e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5728\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u4e2d\u53d1\u73b0\u7684\u9519\u8bef\u901a\u5e38\u4e0e\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528\u6709\u5173\u3002\u53ca\u65f6\u7ea0\u6b63\u8fd9\u4e9b\u9519\u8bef\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u6bcf\u5929\u9ad8\u8fbe0.031 TP3T\u7684\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u5e94\u5c06\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u89c6\u4e3a\u4e0e\u76d1\u7ba1\u673a\u6784\u5408\u4f5c\u4e4b\u524d\u7684\u91cd\u8981\u201c\u6f14\u7ec3\u201d\uff0c\u4ee5\u5e2e\u52a9\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_lua_chon_don_vi_kiem_toan_cho_khach_the\"><\/span><b>\u4e3a\u5ba2\u6237\u9009\u62e9\u5ba1\u8ba1\u516c\u53f8\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5bf9\u8c61\u800c\u8a00\uff0c\u9009\u62e9\u5408\u9002\u7684\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\u81f3\u5173\u91cd\u8981\u3002\u4e00\u5bb6\u79f0\u804c\u7684\u5ba1\u8ba1\u516c\u53f8\u4e0d\u4ec5\u80fd\u63d0\u4f9b\u8bda\u5b9e\u7684\u5ba1\u8ba1\u610f\u89c1\uff0c\u8fd8\u80fd\u5c31\u5982\u4f55\u4f18\u5316\u5ba2\u6237\u7684\u4f1a\u8ba1\u7cfb\u7edf\u63d0\u51fa\u5efa\u8bae\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u522b\u662f\u5bf9\u4e8e\u9488\u5bf9\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6216\u5927\u578b\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff0c\u5ba1\u8ba1\u516c\u53f8\u9700\u8981\u4e00\u652f\u7cbe\u901a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u548c\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219 (VAS) \u7684\u4e13\u5bb6\u56e2\u961f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u65f6\uff0c\u62e5\u6709\u5b8c\u6574\u7684\u6587\u6863\u5c06\u6709\u52a9\u4e8e\u7f29\u77ed\u76f4\u63a5\u5de5\u4f5c\u65f6\u95f4\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6210\u672c\uff0c\u907f\u514d\u5bf9\u90e8\u95e8\u7684\u65e5\u5e38\u4e1a\u52a1\u8fd0\u8425\u9020\u6210\u5e72\u6270\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;\">\u88ab\u5ba1\u8ba1\u5355\u4f4d\u5728\u7ef4\u62a4\u5e02\u573a\u8d22\u52a1\u4fe1\u606f\u7684\u900f\u660e\u5ea6\u548c\u53ef\u9760\u6027\u65b9\u9762\u53d1\u6325\u7740\u6838\u5fc3\u4f5c\u7528\u3002\u4e86\u89e3\u81ea\u8eab\u4f5c\u4e3a\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u5730\u4f4d\u3001\u8d23\u4efb\u548c\u6743\u5229\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u5728\u5408\u4f5c\u4f19\u4f34\u548c\u76d1\u7ba1\u673a\u6784\u4e2d\u5efa\u7acb\u826f\u597d\u7684\u58f0\u8a89\u3002\u5728\u77ac\u606f\u4e07\u53d8\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u4e3b\u52a8\u5f00\u5c55\u5ba1\u8ba1\u5de5\u4f5c\u662f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u6f5c\u5728\u8d22\u52a1\u98ce\u9669\u4fb5\u5bb3\u7684\u4e00\u9053\u5c4f\u969c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6b63\u5728\u5bfb\u627e\u53ef\u9760\u7684\u5408\u4f5c\u4f19\u4f34\u6765\u6267\u884c\u4e13\u4e1a\u7684\u5ba1\u8ba1\u7a0b\u5e8f\uff0c\u8bf7\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002\u6211\u4eec\u5f15\u4ee5\u4e3a\u8c6a\u7684\u662f\uff0c\u6211\u4eec\u662f\u9886\u5148\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4e13\u5bb6\u7f51\u7edc\uff0c\u968f\u65f6\u51c6\u5907\u4e3a\u6240\u6709\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5ba2\u6237\u63d0\u4f9b\u4ece\u6570\u636e\u51c6\u5907\u5230\u6700\u7ec8\u62a5\u544a\u51fa\u5177\u7684\u5168\u65b9\u4f4d\u652f\u6301\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u51ed\u501f\u5bf9\u8d8a\u5357\u6cd5\u5f8b\u7684\u4e13\u6ce8\u548c\u6df1\u523b\u7406\u89e3\uff0cMAN \u81f4\u529b\u4e8e\u63d0\u4f9b\u5207\u5b9e\u4ef7\u503c\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4f18\u5316\u6d41\u7a0b\uff0c\u5e76\u81ea\u4fe1\u5730\u8ffd\u6c42\u53ef\u6301\u7eed\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<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/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=\"Giai_dap_thac_mac_ve_khach_the_cua_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u56de\u7b54\u6709\u5173\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e3b\u9898\u7684\u95ee\u9898\u3002<\/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=\"Doanh_nghiep_tu_nhan_co_bat_buoc_phai_la_khach_the_cua_kiem_toan_bao_cao_tai_chinh_khong\"><\/span>\u79c1\u8425\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u9664\u975e\u79c1\u8425\u4f01\u4e1a\u53c2\u4e0e\u9700\u8981\u5ba1\u8ba1\u7684\u9879\u76ee\u6295\u6807\u6216\u9700\u8981\u501f\u5165\u5927\u91cf\u94f6\u884c\u8d44\u91d1\uff0c\u5426\u5219\u4e0d\u53d7\u5f3a\u5236\u5ba1\u8ba1\u7684\u7ea6\u675f\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_de_tro_thanh_khach_the_cua_kiem_toan_bao_cao_tai_chinh_duoc_tinh_nhu_the_nao\"><\/span>\u5982\u4f55\u8ba1\u7b97\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u6210\u672c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5ba1\u8ba1\u8d39\u7528\u901a\u5e38\u53d6\u51b3\u4e8e\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u7684\u603b\u8d44\u4ea7\u89c4\u6a21\u3001\u6536\u5165\u3001\u4ea4\u6613\u7b14\u6570\u4ee5\u53ca\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u590d\u6742\u7a0b\u5ea6\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=\"Khach_the_co_quyen_thay_doi_don_vi_kiem_toan_giua_chung_khong\"><\/span>\u8be5\u5b9e\u4f53\u662f\u5426\u6709\u6743\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u66f4\u6362\u5ba1\u8ba1\u516c\u53f8\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\uff0c\u4f46\u662f\uff0c\u4e0a\u5e02\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8303\u56f4\u7684\u4efb\u4f55\u53d8\u66f4\u90fd\u5fc5\u987b\u516c\u5f00\u5ba3\u5e03\uff0c\u5e76\u4e14\u5fc5\u987b\u6709\u6b63\u5f53\u7406\u7531\uff0c\u4ee5\u514d\u5f15\u8d77\u6295\u8d44\u8005\u7684\u6000\u7591\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\": \"Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0 kh\u00e1ch th\u1ec3 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng 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