{"id":4909,"date":"2026-02-05T18:44:19","date_gmt":"2026-02-06T01:44:19","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4909"},"modified":"2026-02-05T18:44:19","modified_gmt":"2026-02-06T01:44:19","slug":"muc-tieu-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/","title":{"rendered":"\u5ba1\u8ba1\u7684\u76ee\u6807\u662f\u4ec0\u4e48\uff1f\u5206\u7c7b\u548c\u6807\u51c6\u7a0b\u5e8f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u76ee\u6807\u662f\u5ba1\u8ba1\u5e08\u8bbe\u8ba1\u548c\u5b9e\u65bd\u7a0b\u5e8f\u4ee5\u83b7\u53d6\u6709\u5173\u8d22\u52a1\u62a5\u8868\u516c\u5141\u6027\u7684\u5145\u5206\u3001\u9002\u5f53\u7684\u8bc1\u636e\u7684\u6700\u91cd\u8981\u4f9d\u636e\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" 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;\">\u5ba1\u8ba1\u4e0d\u4ec5\u4ec5\u662f\u6838\u5bf9\u6570\u5b57\uff0c\u66f4\u91cd\u8981\u7684\u662f\u8bc4\u4f30\u662f\u5426\u7b26\u5408\u4f1a\u8ba1\u51c6\u5219\u3002\u8fd9\u4e00\u8fc7\u7a0b\u6709\u52a9\u4e8e\u589e\u5f3a\u6295\u8d44\u8005\u3001\u94f6\u884c\u548c\u653f\u5e9c\u76d1\u7ba1\u673a\u6784\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u660e\u786e\u5ba1\u8ba1\u76ee\u6807\u6709\u52a9\u4e8e\u4f01\u4e1a\u8bc6\u522b\u91cd\u5927\u9519\u62a5\u98ce\u9669\u3001\u9884\u9632\u821e\u5f0a\u5e76\u4f18\u5316\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u3002\u5728\u5f53\u4eca\u7684\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\uff0c\u8fd9\u4e9b\u76ee\u6807\u4e5f\u4e0e\u8bc4\u4f30\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u900f\u660e\u5ea6\u548c\u95ee\u8d23\u5236\u5bc6\u5207\u76f8\u5173\u3002\u63a5\u4e0b\u6765\uff0c\u6211\u4eec\u5c06\u901a\u8fc7 MAN\uff08Master Accountant Network\uff09\u7684\u89c6\u89d2\u5bf9\u6b64\u8fdb\u884c\u8be6\u7ec6\u63a2\u8ba8\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\/muc-tieu-kiem-toan\/#Muc_tieu_kiem_toan_va_vai_tro_cot_loi_trong_nen_kinh_te\" >\u5ba1\u8ba1\u7684\u76ee\u6807\u53ca\u5176\u5728\u7ecf\u6d4e\u4e2d\u7684\u6838\u5fc3\u4f5c\u7528\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\/muc-tieu-kiem-toan\/#Su_can_thiet_cua_muc_tieu_kiem_toan_doi_voi_doanh_nghiep\" >\u4f01\u4e1a\u5ba1\u8ba1\u76ee\u6807\u7684\u5fc5\u8981\u6027\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Can_cu_phap_ly_dieu_chinh_muc_tieu_kiem_toan_tai_Viet_Nam\" >\u8d8a\u5357\u5ba1\u8ba1\u76ee\u6807\u7684\u6cd5\u5f8b\u4f9d\u636e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#He_thong_7_muc_tieu_kiem_toan_cu_the_Assertions\" >7\u9879\u5177\u4f53\u5ba1\u8ba1\u76ee\u6807\uff08\u8ba4\u5b9a\uff09\u4f53\u7cfb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Tinh_hien_huu_va_phat_sinh_ExistenceOccurrence\" >\u5b58\u5728\u4e0e\u53d1\u751f<\/a><\/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\/muc-tieu-kiem-toan\/#Tinh_tron_ven_va_day_du_Completeness\" >\u5b8c\u6574\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Quyen_va_nghia_vu_Rights_and_Obligations\" >\u6743\u5229\u4e0e\u4e49\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Danh_gia_va_phan_bo_Valuation_and_Allocation\" >\u4f30\u503c\u4e0e\u5206\u914d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Tinh_chinh_xac_co_hoc_Accuracy\" >\u673a\u68b0\u7cbe\u5ea6<\/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\/muc-tieu-kiem-toan\/#Dung_ky_Cut-off\" >\u6309\u65f6\uff08\u622a\u6b62\uff09<\/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\/muc-tieu-kiem-toan\/#Trinh_bay_va_cong_bo_Presentation_and_Disclosure\" >\u6f14\u793a\u548c\u62ab\u9732<\/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\/muc-tieu-kiem-toan\/#Phuong_phap_xac_dinh_muc_tieu_kiem_toan_dua_tren_rui_ro\" >\u57fa\u4e8e\u98ce\u9669\u7684\u5ba1\u8ba1\u76ee\u6807\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Buoc_1_Phan_tich_rui_ro_tiem_tang\" >\u7b2c\u4e00\u6b65\uff1a\u5206\u6790\u6f5c\u5728\u98ce\u9669<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_ICS\" >\u6b65\u9aa4\u4e8c\uff1a\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff08ICS\uff09<\/a><\/li><\/ul><\/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\/muc-tieu-kiem-toan\/#Quy_trinh_thuc_hien_kiem_toan_theo_cac_muc_tieu_da_xac_dinh\" >\u5ba1\u8ba1\u8fc7\u7a0b\u662f\u6309\u7167\u65e2\u5b9a\u76ee\u6807\u8fdb\u884c\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Giai_doan_1_Lap_ke_hoach_va_danh_gia_rui_ro\" >\u7b2c\u4e00\u9636\u6bb5\uff1a\u89c4\u5212\u548c\u98ce\u9669\u8bc4\u4f30<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Giai_doan_2_Thuc_hien_cac_thu_tuc_kiem_toan\" >\u7b2c\u4e8c\u9636\u6bb5\uff1a\u6267\u884c\u5ba1\u8ba1\u7a0b\u5e8f<\/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\/muc-tieu-kiem-toan\/#Giai_doan_3_Tong_hop_ket_qua_va_hinh_thanh_y_kien\" >\u7b2c\u4e09\u9636\u6bb5\uff1a\u7efc\u5408\u7ed3\u679c\u5e76\u5f62\u6210\u610f\u89c1<\/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\/muc-tieu-kiem-toan\/#Nhung_luu_y_quan_trong_ve_muc_tieu_kiem_toan_doi_voi_ke_toan_doanh_nghiep\" >\u5173\u4e8e\u516c\u53f8\u4f1a\u8ba1\u5ba1\u8ba1\u76ee\u6807\u7684\u91cd\u8981\u8003\u8651\u56e0\u7d20\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\/muc-tieu-kiem-toan\/#Chuan_bi_ho_so_phap_ly_va_chung_tu\" >\u51c6\u5907\u6cd5\u5f8b\u6587\u4ef6\u548c\u76f8\u5173\u8bc1\u636e\u3002<\/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\/muc-tieu-kiem-toan\/#Doi_chieu_so_lieu_dinh_ky\" >\u5b9a\u671f\u6570\u636e\u6838\u5bf9<\/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\/muc-tieu-kiem-toan\/#Cap_nhat_cac_thong_tu_moi\" >\u66f4\u65b0\u6700\u65b0\u901a\u77e5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/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\/muc-tieu-kiem-toan\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Giai_dap_thac_mac_ve_muc_tieu_kiem_toan\" >\u56de\u7b54\u6709\u5173\u5ba1\u8ba1\u76ee\u6807\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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Tai_sao_muc_tieu_kiem_toan_ve_tinh_tron_ven_lai_kho_kiem_tra_nhat\" >\u4e3a\u4ec0\u4e48\u8bda\u4fe1\u5ba1\u8ba1\u7684\u76ee\u6807\u6700\u96be\u6838\u5b9e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Muc_tieu_kiem_toan_co_thay_doi_theo_tung_nam_khong\" >\u5ba1\u8ba1\u76ee\u6807\u6bcf\u5e74\u90fd\u4f1a\u53d8\u5316\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/muc-tieu-kiem-toan\/#Gian_lan_tai_chinh_thuong_vi_pham_muc_tieu_kiem_toan_nao\" >\u8d22\u52a1\u6b3a\u8bc8\u901a\u5e38\u4f1a\u8fdd\u53cd\u54ea\u4e9b\u5ba1\u8ba1\u76ee\u6807\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_kiem_toan_va_vai_tro_cot_loi_trong_nen_kinh_te\"><\/span><b>\u5ba1\u8ba1\u7684\u76ee\u6807\u53ca\u5176\u5728\u7ecf\u6d4e\u4e2d\u7684\u6838\u5fc3\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4910\" aria-describedby=\"caption-attachment-4910\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4910\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Muc-tieu-kiem-toan-va-vai-tro-cot-loi-trong-nen-kinh-te.jpg\" alt=\"M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n v\u00e0 vai tr\u00f2 c\u1ed1t l\u00f5i trong n\u1ec1n kinh t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Muc-tieu-kiem-toan-va-vai-tro-cot-loi-trong-nen-kinh-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Muc-tieu-kiem-toan-va-vai-tro-cot-loi-trong-nen-kinh-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Muc-tieu-kiem-toan-va-vai-tro-cot-loi-trong-nen-kinh-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Muc-tieu-kiem-toan-va-vai-tro-cot-loi-trong-nen-kinh-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Muc-tieu-kiem-toan-va-vai-tro-cot-loi-trong-nen-kinh-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4910\" class=\"wp-caption-text\">\u5ba1\u8ba1\u7684\u76ee\u6807\u53ca\u5176\u5728\u7ecf\u6d4e\u4e2d\u7684\u6838\u5fc3\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u76ee\u6807\u662f\u6307\u5ba1\u8ba1\u5e08\u5728\u5b8c\u6210\u5bf9\u4f1a\u8ba1\u6587\u4ef6\u548c\u8bb0\u5f55\u7684\u5ba1\u67e5\u548c\u6bd4\u5bf9\u8fc7\u7a0b\u540e\u9700\u8981\u8fbe\u6210\u7684\u76ee\u6807\u3002\u5b83\u662f\u4ece\u8ba1\u5212\u5230\u51fa\u5177\u6700\u7ec8\u5ba1\u8ba1\u62a5\u544a\u7684\u6240\u6709\u4e13\u4e1a\u884c\u52a8\u7684\u6307\u5bfc\u539f\u5219\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_can_thiet_cua_muc_tieu_kiem_toan_doi_voi_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u5ba1\u8ba1\u76ee\u6807\u7684\u5fc5\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7ba1\u7406\u4e2d\uff0c\u5ba1\u8ba1\u7684\u76ee\u6807\u662f\u5e2e\u52a9\u9886\u5bfc\u8005\u6e05\u6670\u4e86\u89e3\u771f\u5b9e\u7684\u8d22\u52a1\u72b6\u51b5\u3002\u73b0\u4ee3\u5ba1\u8ba1\u4e0d\u4ec5\u65e8\u5728\u5224\u5b9a\u201c\u5bf9\u9519\u201d\uff0c\u66f4\u81f4\u529b\u4e8e\u63d0\u4f9b\u5efa\u8bae\u5e76\u6539\u8fdb\u6d41\u7a0b\uff0c\u4ece\u800c\u5e2e\u52a9\u4f01\u4e1a\u66f4\u987a\u7545\u3001\u66f4\u900f\u660e\u5730\u8fd0\u8425\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u603b\u7ed3\u4e86\u5ba1\u8ba1\u76ee\u6807\u5bf9\u76f8\u5173\u5229\u76ca\u6538\u5173\u65b9\u7684\u4f5c\u7528\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u76f8\u5173\u5229\u76ca\u6538\u5173\u65b9\u5ba1\u8ba1\u76ee\u6807\u4f5c\u7528\u6982\u8ff0\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 24.6493%;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center; width: 74.6493%;\"><b>\u5b9a\u4e49\u5ba1\u8ba1\u76ee\u6807\u7684\u4f5c\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.6493%;\"><span style=\"font-weight: 400;\">\u6240\u6709\u8005\/\u80a1\u4e1c<\/span><\/td>\n<td style=\"text-align: center; width: 74.6493%;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u6295\u8d44\u8d44\u91d1\u7528\u4e8e\u5176\u65e2\u5b9a\u7528\u9014\uff0c\u5e76\u4e14\u6240\u62a5\u544a\u7684\u5229\u6da6\u771f\u5b9e\u65e0\u8bef\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.6493%;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5c40<\/span><\/td>\n<td style=\"text-align: center; width: 74.6493%;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u6b63\u786e\u7684\u7a0e\u57fa\u6709\u52a9\u4e8e\u9632\u6b62\u5077\u7a0e\u6f0f\u7a0e\u6216\u7eb3\u7a0e\u4e49\u52a1\u65b9\u9762\u7684\u5dee\u5f02\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.6493%;\"><span style=\"font-weight: 400;\">\u94f6\u884c\/\u503a\u6743\u4eba<\/span><\/td>\n<td style=\"text-align: center; width: 74.6493%;\"><span style=\"font-weight: 400;\">\u53d1\u653e\u8d37\u6b3e\u65f6\uff0c\u8981\u8bc4\u4f30\u501f\u6b3e\u4eba\u7684\u507f\u8fd8\u80fd\u529b\u548c\u98ce\u9669\u6c34\u5e73\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 24.6493%;\"><span style=\"font-weight: 400;\">\u8463\u4e8b\u4f1a<\/span><\/td>\n<td style=\"text-align: center; width: 74.6493%;\"><span style=\"font-weight: 400;\">\u627e\u51fa\u5185\u90e8\u63a7\u5236\u65b9\u9762\u7684\u4e0d\u8db3\uff0c\u4ee5\u63d0\u9ad8\u8fd0\u8425\u6548\u7387\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_dieu_chinh_muc_tieu_kiem_toan_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u5ba1\u8ba1\u76ee\u6807\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u76ee\u6807\u7684\u8bbe\u5b9a\u4e0d\u5f97\u968f\u610f\uff0c\u800c\u5fc5\u987b\u4e25\u683c\u9075\u5faa\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u4f53\u7cfb\u3002\u7279\u522b\u662f\uff0cVSA 200 \u89c4\u5b9a\u4e86\u5ba1\u8ba1\u5e08\u7684\u603b\u4f53\u76ee\u6807\u548c\u804c\u4e1a\u9053\u5fb7\u89c4\u8303\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-214-2012-TT-BTC-he-thong-chuan-muc-kiem-toan-Viet-Nam-179084.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 214\/2012\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u7684\u603b\u4f53\u76ee\u6807\u662f\u5c31\u8d22\u52a1\u62a5\u8868\u662f\u5426\u5728\u6240\u6709\u91cd\u5927\u65b9\u9762\u7f16\u5236\u59a5\u5f53\u53d1\u8868\u610f\u89c1\u3002\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u7b26\u5408\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u548c\u5217\u62a5\u7684\u6846\u67b6\u3002\u8fd9\u4f53\u73b0\u4e86\u5ba1\u8ba1\u56e2\u961f\u7684\u6700\u9ad8\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_7_muc_tieu_kiem_toan_cu_the_Assertions\"><\/span><b>7\u9879\u5177\u4f53\u5ba1\u8ba1\u76ee\u6807\uff08\u8ba4\u5b9a\uff09\u4f53\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5b9e\u73b0\u603b\u4f53\u76ee\u6807\uff0c\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u5c06\u5176\u5206\u89e3\u4e3a\u9488\u5bf9\u6bcf\u7ec4\u4ea4\u6613\u548c\u8d26\u6237\u4f59\u989d\u7684\u5177\u4f53\u76ee\u6807\u3002\u8fd9\u4e9b\u901a\u5e38\u88ab\u79f0\u4e3a\u201c\u8ba4\u5b9a\u6570\u636e\u201d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_hien_huu_va_phat_sinh_ExistenceOccurrence\"><\/span><b>\u5b58\u5728\u4e0e\u53d1\u751f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u6b21\u5ba1\u8ba1\u7684\u76ee\u7684\u662f\u786e\u8ba4\u62a5\u544a\u65f6\u8d44\u4ea7\u548c\u8d1f\u503a\u771f\u5b9e\u5b58\u5728\uff0c\u4e14\u4ea4\u6613\u5b9e\u9645\u53d1\u751f\u3002\u8fd9\u53ef\u4ee5\u9632\u6b62\u4e3a\u4e86\u4eba\u4e3a\u5938\u5927\u8d22\u52a1\u62a5\u8868\u800c\u634f\u9020\u865a\u5047\u8d44\u4ea7\u6216\u6536\u5165\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_tron_ven_va_day_du_Completeness\"><\/span><b>\u5b8c\u6574\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0e\u8d26\u76ee\u5b8c\u6574\u6027\u5ba1\u8ba1\u4e0d\u540c\uff0c\u8d26\u76ee\u5b8c\u6574\u6027\u5ba1\u8ba1\u7684\u76ee\u6807\u662f\u786e\u4fdd\u8d26\u7c3f\u4e2d\u4e0d\u9057\u6f0f\u4efb\u4f55\u4ea4\u6613\u3002\u4f8b\u5982\uff0c\u8d1f\u503a\u6216\u5de5\u8d44\u652f\u51fa\u5fc5\u987b\u5b8c\u6574\u8bb0\u5f55\uff0c\u4ee5\u907f\u514d\u626d\u66f2\u671f\u672b\u7ecf\u8425\u4e1a\u7ee9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quyen_va_nghia_vu_Rights_and_Obligations\"><\/span><b>\u6743\u5229\u4e0e\u4e49\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u6838\u5b9e\u8d44\u4ea7\u662f\u5426\u5408\u6cd5\u5f52\u4f01\u4e1a\u6240\u6709\uff08\u6743\u5229\uff09\uff0c\u4ee5\u53ca\u503a\u52a1\u662f\u5426\u786e\u7cfb\u8d1f\u503a\uff08\u4e49\u52a1\uff09\u3002\u8fd9\u901a\u5e38\u901a\u8fc7\u7ecf\u6d4e\u5408\u540c\u548c\u4ea7\u6743\u8bc1\u4e66\u6765\u6838\u5b9e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_phan_bo_Valuation_and_Allocation\"><\/span><b>\u4f30\u503c\u4e0e\u5206\u914d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f30\u503c\u5ba1\u8ba1\u7684\u76ee\u6807\u4e4b\u4e00\u662f\u786e\u4fdd\u9879\u76ee\u6309\u9002\u5f53\u7684\u4ef7\u503c\u5165\u8d26\u3002\u4f8b\u5982\uff0c\u6839\u636e\u4f1a\u8ba1\u51c6\u5219\u7b2c2\u53f7\uff0c\u5b58\u8d27\u5fc5\u987b\u6309\u6210\u672c\u4e0e\u53ef\u53d8\u73b0\u51c0\u503c\u5b70\u4f4e\u8ba1\u4ef7\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chinh_xac_co_hoc_Accuracy\"><\/span><b>\u673a\u68b0\u7cbe\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u6b21\u5ba1\u8ba1\u65e8\u5728\u786e\u4fdd\u6587\u4ef6\u548c\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u7684\u8ba1\u7b97\u51c6\u786e\u65e0\u8bef\u3002\u7d2f\u8ba1\u3001\u6c47\u7387\u4e58\u6cd5\u6216\u6298\u65e7\u5206\u914d\u5fc5\u987b\u6309\u7167\u6570\u5b66\u89c4\u5219\u8fdb\u884c\uff0c\u4e14\u6570\u636e\u5f55\u5165\u4e0d\u5f97\u6709\u4efb\u4f55\u9519\u8bef\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dung_ky_Cut-off\"><\/span><b>\u6309\u65f6\uff08\u622a\u6b62\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u4f1a\u6838\u5b9e\u4ea4\u6613\u662f\u5426\u5df2\u8bb0\u5f55\u5728\u53d1\u751f\u65f6\u7684\u6b63\u786e\u4f1a\u8ba1\u671f\u95f4\u3002\u8fd9\u9879\u5ba1\u8ba1\u76ee\u6807\u5728\u5e74\u672b\u5c24\u4e3a\u91cd\u8981\uff0c\u4ee5\u907f\u514d\u4e0d\u540c\u4f1a\u8ba1\u671f\u95f4\u4e4b\u95f4\u51fa\u73b0\u6536\u5165\u6216\u8d39\u7528\u7684\u9519\u8bef\u8f6c\u79fb\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_bay_va_cong_bo_Presentation_and_Disclosure\"><\/span><b>\u6f14\u793a\u548c\u62ab\u9732<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u7684\u6700\u7ec8\u76ee\u6807\u662f\u786e\u4fdd\u8d22\u52a1\u4fe1\u606f\u5f97\u5230\u6e05\u6670\u7684\u5206\u7c7b\u548c\u63cf\u8ff0\u3002\u8fd9\u4e9b\u4fe1\u606f\u5fc5\u987b\u5728\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u4e2d\u5b8c\u6574\u5217\u793a\uff0c\u4ee5\u4fbf\u7528\u6237\u80fd\u591f\u8f7b\u677e\u7406\u89e3\u6240\u5217\u6570\u636e\u7684\u6027\u8d28\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_muc_tieu_kiem_toan_dua_tren_rui_ro\"><\/span><b>\u57fa\u4e8e\u98ce\u9669\u7684\u5ba1\u8ba1\u76ee\u6807\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4913\" aria-describedby=\"caption-attachment-4913\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4913\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phuong-phap-xac-dinh-muc-tieu-kiem-toan-dua-tren-rui-ro.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean r\u1ee7i ro\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phuong-phap-xac-dinh-muc-tieu-kiem-toan-dua-tren-rui-ro.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phuong-phap-xac-dinh-muc-tieu-kiem-toan-dua-tren-rui-ro-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phuong-phap-xac-dinh-muc-tieu-kiem-toan-dua-tren-rui-ro-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phuong-phap-xac-dinh-muc-tieu-kiem-toan-dua-tren-rui-ro-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phuong-phap-xac-dinh-muc-tieu-kiem-toan-dua-tren-rui-ro-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4913\" class=\"wp-caption-text\">\u57fa\u4e8e\u98ce\u9669\u7684\u5ba1\u8ba1\u76ee\u6807\u65b9\u6cd5<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e0d\u540c\u4f01\u4e1a\u7684\u5ba1\u8ba1\u76ee\u6807\u5404\u4e0d\u76f8\u540c\u3002\u6839\u636e\u5177\u4f53\u884c\u4e1a\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u4f18\u5148\u8003\u8651\u4e0d\u540c\u7684\u76ee\u6807\u548c\u5173\u952e\u9886\u57df\uff0c\u4ee5\u4f18\u5316\u8d44\u6e90\u914d\u7f6e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Phan_tich_rui_ro_tiem_tang\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u5206\u6790\u6f5c\u5728\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u8bc4\u4f30\u5b9e\u9645\u7684\u4e1a\u52a1\u73af\u5883\u3002\u4f8b\u5982\uff0c\u623f\u5730\u4ea7\u4f01\u4e1a\u5728\u672a\u5b8c\u5de5\u9879\u76ee\u7684\u201c\u8bc4\u4f30\u548c\u5206\u914d\u201d\u65b9\u9762\u9762\u4e34\u8f83\u9ad8\u98ce\u9669\u3002\u800c\u96f6\u552e\u4f01\u4e1a\u5219\u4f1a\u4f18\u5148\u8003\u8651\u73b0\u91d1\u6536\u5165\u7684\u201c\u5b8c\u6574\u6027\u201d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff08ICS\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u5065\u5168\uff0c\u5ba1\u8ba1\u4eba\u5458\u53ef\u4ee5\u51cf\u5c11\u8be6\u7ec6\u6d4b\u8bd5\u7684\u6570\u91cf\u3002\u53cd\u4e4b\uff0c\u5982\u679c\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8584\u5f31\uff0c\u5ba1\u8ba1\u76ee\u6807\u5c06\u66f4\u591a\u5730\u4fa7\u91cd\u4e8e\u5ba1\u67e5\u91cd\u8981\u51ed\u8bc1\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u9057\u6f0f\u9519\u8bef\u6216\u821e\u5f0a\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><b>\u6309\u89c4\u6a21\u5212\u5206\u7684\u5ba1\u8ba1\u76ee\u6807\u786e\u5b9a\u65b9\u6cd5\u6bd4\u8f83\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4f01\u4e1a\u89c4\u6a21<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5ba1\u8ba1\u76ee\u6807\u7684\u91cd\u70b9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b9\u6cd5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u673a\u68b0\u7cbe\u5ea6\u3001\u6743\u5229\u548c\u4e49\u52a1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6838\u5bf9\u539f\u59cb\u6587\u4ef6\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\/\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bda\u4fe1\u3001\u5448\u73b0\u548c\u51fa\u7248\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u7cfb\u7edf\u5e76\u5206\u6790\u8d8b\u52bf\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53ca\u65f6\u8bc4\u4f30\uff08\u6c47\u7387\u5dee\u5f02\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u94fe\u63a5\u548c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_theo_cac_muc_tieu_da_xac_dinh\"><\/span><b>\u5ba1\u8ba1\u8fc7\u7a0b\u662f\u6309\u7167\u65e2\u5b9a\u76ee\u6807\u8fdb\u884c\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8be5\u8fc7\u7a0b\u5206\u4e3a\u4e09\u4e2a\u4e3b\u8981\u9636\u6bb5\uff0c\u6bcf\u4e2a\u9636\u6bb5\u90fd\u56f4\u7ed5\u7740\u8bc1\u660e\u65e2\u5b9a\u7684\u5ba1\u8ba1\u76ee\u6807\u5c55\u5f00\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_va_danh_gia_rui_ro\"><\/span><b>\u7b2c\u4e00\u9636\u6bb5\uff1a\u89c4\u5212\u548c\u98ce\u9669\u8bc4\u4f30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u4e2a\u9636\u6bb5\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u786e\u5b9a\u91cd\u8981\u6027\u3002\u5982\u679c\u9519\u8bef\u6709\u53ef\u80fd\u6539\u53d8\u62a5\u544a\u4f7f\u7528\u8005\u7684\u51b3\u7b56\uff0c\u5219\u8be5\u9519\u8bef\u88ab\u89c6\u4e3a\u91cd\u8981\u9519\u8bef\u3002\u8bbe\u5b9a\u76ee\u6807\u6709\u52a9\u4e8e\u5c06\u8d44\u6e90\u5206\u914d\u7ed9\u98ce\u9669\u6700\u9ad8\u7684\u9886\u57df\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_cac_thu_tuc_kiem_toan\"><\/span><b>\u7b2c\u4e8c\u9636\u6bb5\uff1a\u6267\u884c\u5ba1\u8ba1\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u4f1a\u91c7\u7528\u5b9e\u7269\u76d8\u70b9\u7b49\u65b9\u6cd5\u6765\u6838\u5b9e\u8d44\u4ea7\u7684\u5b58\u5728\u6027\u3002\u6b64\u5916\uff0c\u8fd8\u4f1a\u53d1\u9001\u8be2\u8bc1\u51fd\u6765\u6838\u5b9e\u4e0e\u8d1f\u503a\u76f8\u5173\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002\u6700\u540e\uff0c\u8fd8\u4f1a\u8fdb\u884c\u91cd\u65b0\u8ba1\u7b97\uff0c\u4ee5\u786e\u4fdd\u51c6\u5907\u91d1\u7684\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Tong_hop_ket_qua_va_hinh_thanh_y_kien\"><\/span><b>\u7b2c\u4e09\u9636\u6bb5\uff1a\u7efc\u5408\u7ed3\u679c\u5e76\u5f62\u6210\u610f\u89c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6536\u96c6\u5230\u7684\u8bc1\u636e\u5e76\u4e0e\u521d\u59cb\u76ee\u6807\u8fdb\u884c\u6bd4\u8f83\uff0c\u5ba1\u8ba1\u5e08\u5c06\u51fa\u5177\u9002\u5f53\u7684\u5ba1\u8ba1\u610f\u89c1\u3002\u8be5\u610f\u89c1\u53ef\u4ee5\u662f\u65e0\u4fdd\u7559\u610f\u89c1\u3001\u4fdd\u7559\u610f\u89c1\u3001\u5426\u5b9a\u610f\u89c1\u6216\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_ve_muc_tieu_kiem_toan_doi_voi_ke_toan_doanh_nghiep\"><\/span><b>\u5173\u4e8e\u516c\u53f8\u4f1a\u8ba1\u5ba1\u8ba1\u76ee\u6807\u7684\u91cd\u8981\u8003\u8651\u56e0\u7d20\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4912\" aria-describedby=\"caption-attachment-4912\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4912\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-quan-trong-ve-muc-tieu-kiem-toan-doi-voi-ke-toan-doanh-nghiep.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-quan-trong-ve-muc-tieu-kiem-toan-doi-voi-ke-toan-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-quan-trong-ve-muc-tieu-kiem-toan-doi-voi-ke-toan-doanh-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-quan-trong-ve-muc-tieu-kiem-toan-doi-voi-ke-toan-doanh-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-quan-trong-ve-muc-tieu-kiem-toan-doi-voi-ke-toan-doanh-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-quan-trong-ve-muc-tieu-kiem-toan-doi-voi-ke-toan-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4912\" class=\"wp-caption-text\">\u5173\u4e8e\u516c\u53f8\u4f1a\u8ba1\u5ba1\u8ba1\u76ee\u6807\u7684\u91cd\u8981\u8003\u8651\u56e0\u7d20\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u516c\u53f8\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4e86\u89e3\u5ba1\u8ba1\u4eba\u5458\u5982\u4f55\u5b9e\u73b0\u5ba1\u8ba1\u76ee\u6807\uff0c\u624d\u80fd\u6709\u6548\u5730\u8fdb\u884c\u5408\u4f5c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_phap_ly_va_chung_tu\"><\/span><b>\u51c6\u5907\u6cd5\u5f8b\u6587\u4ef6\u548c\u76f8\u5173\u8bc1\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u62a5\u544a\u4e2d\u7684\u6240\u6709\u6570\u636e\u90fd\u5fc5\u987b\u6709\u53ef\u6838\u5b9e\u7684\u201c\u8bc1\u636e\u201d\u3002\u4e3a\u4e86\u5b9e\u73b0\u6240\u6709\u6743\u76ee\u6807\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5b8c\u6574\u4fdd\u5b58\u53d1\u7968\u3001\u5408\u540c\u548c\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u7684\u8bb0\u5f55\u3002\u7cfb\u7edf\u5316\u7684\u7ec4\u7ec7\u65b9\u5f0f\u5c06\u6709\u52a9\u4e8e\u5feb\u901f\u5b8c\u6210\u5ba1\u8ba1\u6d41\u7a0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_chieu_so_lieu_dinh_ky\"><\/span><b>\u5b9a\u671f\u6570\u636e\u6838\u5bf9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9a\u671f\u8fdb\u884c\u5e94\u6536\u8d26\u6b3e\u6838\u5bf9\u548c\u5e93\u5b58\u76d8\u70b9\u6709\u52a9\u4e8e\u4f01\u4e1a\u63d0\u9ad8\u6570\u636e\u7684\u5b8c\u6574\u6027\u3002\u8fd9\u6709\u52a9\u4e8e\u66f4\u5feb\u5730\u5b9e\u73b0\u5ba1\u8ba1\u76ee\u6807\uff0c\u5e76\u5728\u5ba1\u8ba1\u4eba\u5458\u5f00\u59cb\u5de5\u4f5c\u540e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4e0d\u5fc5\u8981\u7684\u8c03\u6574\u5206\u5f55\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cap_nhat_cac_thong_tu_moi\"><\/span><b>\u66f4\u65b0\u6700\u65b0\u901a\u77e5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u6536\u548c\u4f1a\u8ba1\u6cd5\u5f8b\u4f53\u7cfb\u77ac\u606f\u4e07\u53d8\u3002\u4f8b\u5982\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u7684\u89c4\u5b9a\u8981\u6c42\u8fdb\u884c\u8be6\u7ec6\u62ab\u9732\u3002\u53ca\u65f6\u66f4\u65b0\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u4fdd\u7b26\u5408\u6709\u5173\u5217\u62a5\u548c\u62ab\u9732\u7684\u73b0\u884c\u6cd5\u89c4\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;\">\u5ba1\u8ba1\u76ee\u6807\u662f\u786e\u4fdd\u4f01\u4e1a\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u53ef\u6301\u7eed\u6027\u7684\u5173\u952e\u7ec4\u6210\u90e8\u5206\u3002\u7406\u89e3\u5e76\u6b63\u786e\u5b9e\u65bd\u8fd9\u4e9b\u76ee\u6807\u6709\u52a9\u4e8e\u4f01\u4e1a\u901a\u8fc7\u5ba1\u8ba1\uff0c\u5e76\u5728\u5e02\u573a\u4e0a\u6811\u7acb\u826f\u597d\u7684\u58f0\u8a89\u3002\u5bf9\u4e8e\u4f1a\u8ba1\u5e08\u800c\u8a00\uff0c\u9075\u5faa\u652f\u6301\u6027\u6570\u636e\u662f\u5176\u4e13\u4e1a\u3001\u59a5\u5584\u5c65\u884c\u804c\u8d23\u7684\u5148\u51b3\u6761\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u4f01\u4e1a\u9700\u8981\u4e00\u5bb6\u72ec\u7acb\u7684\u54a8\u8be2\u516c\u53f8\u6765\u9a8c\u8bc1\u6700\u51c6\u786e\u7684\u5ba1\u8ba1\u76ee\u6807\uff0c <\/span><b>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u6211\u4eec\u968f\u65f6\u51c6\u5907\u4e3a\u60a8\u63d0\u4f9b\u652f\u6301\u3002\u6211\u4eec\u63d0\u4f9b\u6df1\u5165\u7684\u5ba1\u8ba1\u670d\u52a1\uff0c\u5e2e\u52a9\u60a8\u8bc6\u522b\u98ce\u9669\u5e76\u63d0\u5347\u8d22\u52a1\u7ba1\u7406\u8d28\u91cf\u3002\u7acb\u5373\u8054\u7cfb\u6211\u4eec\uff0c\u83b7\u53d6\u6211\u4eec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\u7684\u652f\u6301\uff01<\/span><\/p>\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-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\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-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<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=\"Giai_dap_thac_mac_ve_muc_tieu_kiem_toan\"><\/span><b>\u56de\u7b54\u6709\u5173\u5ba1\u8ba1\u76ee\u6807\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=\"Tai_sao_muc_tieu_kiem_toan_ve_tinh_tron_ven_lai_kho_kiem_tra_nhat\"><\/span>\u4e3a\u4ec0\u4e48\u8bda\u4fe1\u5ba1\u8ba1\u7684\u76ee\u6807\u6700\u96be\u6838\u5b9e\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u56e0\u4e3a\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u67e5\u627e\u8d26\u7c3f\u4e0a\u6ca1\u6709\u8bb0\u5f55\u7684\u5185\u5bb9\u3002\u8fd9\u6bd4\u6838\u67e5\u5df2\u8bb0\u5f55\u7684\u5185\u5bb9\u8981\u56f0\u96be\u5f97\u591a\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=\"Muc_tieu_kiem_toan_co_thay_doi_theo_tung_nam_khong\"><\/span>\u5ba1\u8ba1\u76ee\u6807\u6bcf\u5e74\u90fd\u4f1a\u53d8\u5316\u5417\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\u4e1a\u52a1\u72b6\u51b5\u548c\u65b0\u51fa\u73b0\u7684\u98ce\u9669\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u8c03\u6574\u5de5\u4f5c\u91cd\u70b9\uff0c\u96c6\u4e2d\u7cbe\u529b\u5904\u7406\u98ce\u9669\u6700\u9ad8\u7684\u9886\u57df\u3002\u8fd9\u80fd\u786e\u4fdd\u6bcf\u6b21\u5ba1\u8ba1\u7684\u6709\u6548\u6027\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=\"Gian_lan_tai_chinh_thuong_vi_pham_muc_tieu_kiem_toan_nao\"><\/span>\u8d22\u52a1\u6b3a\u8bc8\u901a\u5e38\u4f1a\u8fdd\u53cd\u54ea\u4e9b\u5ba1\u8ba1\u76ee\u6807\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8fd9\u4e9b\u884c\u4e3a\u901a\u5e38\u6d89\u53ca\u8fdd\u53cd\u5b58\u7eed\uff08\u865a\u5047\u6536\u5165\u8bb0\u5f55\uff09\u6216\u8bda\u4fe1\u539f\u5219\uff08\u9690\u7792\u503a\u52a1\uff09\u4ee5\u53ca\u4f30\u503c\uff08\u865a\u589e\u8d44\u4ea7\u4ef7\u503c\uff09\u3002\u8fd9\u4e9b\u505a\u6cd5\u4e25\u91cd\u626d\u66f2\u4e86\u4f01\u4e1a\u7684\u8d22\u52a1\u6027\u8d28\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 m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n v\u1ec1 t\u00ednh tr\u1ecdn v\u1eb9n l\u1ea1i kh\u00f3 ki\u1ec3m tra nh\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i t\u00ecm ki\u1ebfm nh\u1eefng g\u00ec kh\u00f4ng c\u00f3 tr\u00ean s\u1ed5 s\u00e1ch. \u0110i\u1ec1u n\u00e0y kh\u00f3 kh\u0103n h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c ki\u1ec3m tra t\u00ednh hi\u1ec7n h\u1eefu c\u1ee7a nh\u1eefng g\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn s\u1eb5n c\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n c\u00f3 thay \u0111\u1ed5i theo t\u1eebng n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. T\u00f9y v\u00e0o t\u00ecnh h\u00ecnh kinh doanh v\u00e0 r\u1ee7i ro m\u1edbi ph\u00e1t sinh, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111i\u1ec1u ch\u1ec9nh m\u1ee5c ti\u00eau t\u1eadp trung v\u00e0o khu v\u1ef1c r\u1ee7i ro nh\u1ea5t. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7u qu\u1ea3 cho t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n c\u1ee5 th\u1ec3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Gian l\u1eadn t\u00e0i ch\u00ednh th\u01b0\u1eddng vi ph\u1ea1m m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng l\u00e0 vi ph\u1ea1m t\u00ednh hi\u1ec7n h\u1eefu (ghi \u1ea3o doanh thu) ho\u1eb7c t\u00ednh tr\u1ecdn v\u1eb9n (gi\u1ea5u n\u1ee3) v\u00e0 \u0111\u00e1nh gi\u00e1 (th\u1ed5i ph\u1ed3ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n). C\u00e1c h\u00e0nh vi n\u00e0y l\u00e0m sai l\u1ec7ch nghi\u00eam tr\u1ecdng b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh \u0111\u01a1n v\u1ecb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean thi\u1ebft k\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c nh\u1eb1m thu th\u1eadp b\u1eb1ng ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4909"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4909\/revisions"}],"predecessor-version":[{"id":4914,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4909\/revisions\/4914"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4911"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}