{"id":4983,"date":"2026-02-23T00:48:45","date_gmt":"2026-02-23T07:48:45","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4983"},"modified":"2026-02-25T19:50:04","modified_gmt":"2026-02-26T02:50:04","slug":"lich-kiem-toan-thang-03","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/","title":{"rendered":"2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\uff1a\u5408\u89c4\u4e0e\u6cd5\u5f8b\u98ce\u9669\u6307\u5357"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u65e2\u662f\u4e00\u4e2a\u201c\u9ec4\u91d1\u673a\u4f1a\u201d\uff0c\u4e5f\u7ed9\u4f1a\u8ba1\u90e8\u95e8\u548c\u7ba1\u7406\u56e2\u961f\u5e26\u6765\u4e86\u5de8\u5927\u7684\u538b\u529b\uff0c\u56e0\u4e3a\u7a0e\u52a1\u7ed3\u7b97\u548c\u4ed8\u6b3e\u7684\u622a\u6b62\u65e5\u671f\u5373\u5c06\u5230\u6765\u3002 <\/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\u8868<\/span><\/a><span style=\"font-weight: 400;\"> 2025\u5e74\u5373\u5c06\u5230\u6765\u3002\u6839\u636e2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c29\u6761\u53ca\u5176\u6307\u5bfc\u6027\u6587\u4ef6\u7684\u89c4\u5b9a\uff0c <\/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;\">\u4e0a\u5e02\u516c\u53f8\u548c\u4fe1\u8d37\u673a\u6784\u5fc5\u987b\u5728 2026 \u5e74 3 \u6708 31 \u65e5\u4e4b\u524d\u5b8c\u6210\u5ba1\u8ba1\u5e76\u5411\u6709\u5173\u90e8\u95e8\u63d0\u4ea4\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e32026\u5e743\u6708\u7684\u5ba1\u8ba1\u65f6\u95f4\u8868\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u8fd0\u8425\u6d41\u7a0b\uff0c\u8fd8\u80fd\u6709\u6548\u907f\u514d\u9ad8\u8fbe\u6570\u5343\u4e07\u8d8a\u5357\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\u3002\u5728\u76d1\u7ba1\u673a\u6784\u68c0\u67e5\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u51c6\u5907\u76f8\u5173\u6587\u4ef6\u5e76\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u5bc6\u5207\u5408\u4f5c\uff0c\u662f\u6240\u6709\u8d22\u52a1\u7ecf\u7406\u7684\u9996\u8981\u4efb\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/drive.google.com\/file\/d\/1k4Fb8MrtGgg7sMIvyg0foqRSh7X94q0C\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\">\u8bf7\u70b9\u51fb\u6b64\u5904\u67e5\u770b\u6587\u7ae0\u6458\u8981\u3002<\/a><\/strong><\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy 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>\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u6cd5\u5f8b\u4f9d\u636e\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\/lich-kiem-toan-thang-03\/#Doi_tuong_chiu_tac_dong_manh_nhat_boi_lich_kiem_toan_thang_032026\" >\u53d7 2026 \u5e74 3 \u6708\u5ba1\u8ba1\u8ba1\u5212\u5f71\u54cd\u6700\u5927\u7684\u5b9e\u4f53\u3002<\/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\/lich-kiem-toan-thang-03\/#Chi_tiet_lich_kiem_toan_thang_032026_Cac_moc_thoi_gian_song_con\" >2026\u5e743\u6708\u8be6\u7ec6\u5ba1\u8ba1\u8ba1\u5212\uff1a\u5173\u952e\u65f6\u95f4\u8282\u70b9<\/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\/lich-kiem-toan-thang-03\/#Hoan_tat_kiem_toan_bao_cao_tai_chinh_nam_2025\" >\u5b8c\u6210 2025 \u5e74\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u5de5\u4f5c\u3002<\/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\/lich-kiem-toan-thang-03\/#Cong_bo_thong_tin_bao_cao_tai_chinh_da_kiem_toan\" >\u62ab\u9732\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868<\/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\/lich-kiem-toan-thang-03\/#Cac_dau_muc_cong_viec_trong_yeu_trong_lich_kiem_toan_thang_032026\" >2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u4e2d\u7684\u5173\u952e\u4efb\u52a1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Kiem_soat_ho_so_luu_tru_va_chung_tu_goc\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Xu_ly_cac_giao_dich_lien_ket_va_bao_cao_loi_nhuan\" >\u5904\u7406\u5173\u8054\u65b9\u4ea4\u6613\u5e76\u62a5\u544a\u5229\u6da6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Doi_chieu_cong_no_va_hang_ton_kho\" >\u6838\u5bf9\u5e94\u4ed8\u8d26\u6b3e\u548c\u5e93\u5b58<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Kiem_toan_cac_chuong_trinh_du_an_su_dung_von_nha_nuoc\" >\u5bf9\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u7684\u9879\u76ee\u548c\u8ba1\u5212\u8fdb\u884c\u5ba1\u8ba1\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Giai_phap_toi_uu_hoa_quy_trinh_trong_lich_kiem_toan_thang_032026\" >\u4f18\u5316 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u6d41\u7a0b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Su_dung_phan_mem_ke_toan_tich_hop\" >\u4f7f\u7528\u96c6\u6210\u4f1a\u8ba1\u8f6f\u4ef6\u3002<\/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\/lich-kiem-toan-thang-03\/#Dich_vu_ho_tro_kiem_toan_chuyen_nghiep\" >\u4e13\u4e1a\u5ba1\u8ba1\u652f\u6301\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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#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\/lich-kiem-toan-thang-03\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Cac_cau_hoi_thuong_gap_ve_lich_kiem_toan_thang_032026\" >\u5173\u4e8e2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Doanh_nghiep_tu_nhan_thong_thuong_co_can_tuan_thu_lich_kiem_toan_thang_032026_khong\" >\u79c1\u8425\u4f01\u4e1a\u901a\u5e38\u9700\u8981\u9075\u5b88 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u65f6\u95f4\u8868\u5417\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\/lich-kiem-toan-thang-03\/#Thoi_han_cuoi_cung_de_nop_BCTC_da_kiem_toan_nam_2025_la_khi_nao\" >2025\u5e74\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Neu_don_vi_kiem_toan_cham_phat_hanh_bao_cao_doanh_nghiep_co_bi_phat_khong\" >\u5982\u679c\u5ba1\u8ba1\u516c\u53f8\u8fdf\u4ea4\u62a5\u544a\uff0c\u516c\u53f8\u4f1a\u53d7\u5230\u5904\u7f5a\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lich-kiem-toan-thang-03\/#Kiem_toan_noi_bo_co_thay_the_duoc_kiem_toan_doc_lap_trong_thang_3_khong\" >\u4e09\u6708\u4efd\u5185\u90e8\u5ba1\u8ba1\u80fd\u5426\u53d6\u4ee3\u72ec\u7acb\u5ba1\u8ba1\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_theo_sat_lich_kiem_toan_thang_032026\"><\/span><b>\u9075\u5b88 2026 \u5e74 3 \u6708\u5ba1\u8ba1\u8ba1\u5212\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4988\" aria-describedby=\"caption-attachment-4988\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4988\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-theo-sat-lich-kiem-toan-thang-03_2026.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c theo s\u00e1t l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03_2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-theo-sat-lich-kiem-toan-thang-03_2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-theo-sat-lich-kiem-toan-thang-03_2026-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-theo-sat-lich-kiem-toan-thang-03_2026-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-theo-sat-lich-kiem-toan-thang-03_2026-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tam-quan-trong-cua-viec-theo-sat-lich-kiem-toan-thang-03_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4988\" class=\"wp-caption-text\">\u5bc6\u5207\u5173\u6ce8 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u81f3\u5173\u91cd\u8981\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e09\u6708\u662f\u5ba1\u8ba1\u5b63\u7684\u9ad8\u5cf0\u671f\u3002\u5bf9\u4e8e\u8d22\u653f\u5e74\u5ea6\u4e8e2025\u5e7412\u670831\u65e5\u7ed3\u675f\u7684\u4f01\u4e1a\u800c\u8a00\uff0c2026\u5e743\u6708\u7684\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u662f\u6700\u7ec8\u786e\u5b9a\u8d22\u52a1\u6570\u636e\u548c\u53d1\u5e03\u5ba1\u8ba1\u62a5\u544a\u7684\u5173\u952e\u65f6\u671f\u3002\u5728\u6b64\u671f\u95f4\u7684\u4efb\u4f55\u5ef6\u8bef\u90fd\u53ef\u80fd\u5f15\u53d1\u4e00\u7cfb\u5217\u8fde\u9501\u53cd\u5e94\uff0c\u5305\u62ec\u56e0\u903e\u671f\u63d0\u4ea4\u62a5\u544a\u800c\u53d7\u5230\u5904\u7f5a\uff0c\u4ee5\u53ca\u635f\u5bb3\u516c\u53f8\u5728\u80a1\u5e02\u4e0a\u7684\u58f0\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_nghia_vu_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e <\/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;\">\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u3001\u4fe1\u8d37\u673a\u6784\u3001\u91d1\u878d\u673a\u6784\u548c\u4e0a\u5e02\u516c\u53f8\u7b49\u5b9e\u4f53\u5747\u987b\u5411\u56fd\u5bb6\u673a\u5173\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u53ca\u5ba1\u8ba1\u62a5\u544a\u3002\u4e3a\u786e\u4fdd\u6240\u62ab\u9732\u8d22\u52a1\u4fe1\u606f\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\uff0c\u6240\u6709\u5b9e\u4f53\u5fc5\u987b\u9075\u5b882026\u5e743\u6708\u751f\u6548\u7684\u5ba1\u8ba1\u65f6\u95f4\u8868\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_tac_dong_manh_nhat_boi_lich_kiem_toan_thang_032026\"><\/span><b>\u53d7 2026 \u5e74 3 \u6708\u5ba1\u8ba1\u8ba1\u5212\u5f71\u54cd\u6700\u5927\u7684\u5b9e\u4f53\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u548c\u4e0a\u5e02\u516c\u53f8\u662f\u4e24\u7c7b\u9700\u8981\u7279\u522b\u5173\u6ce8\u8fd9\u4e00\u622a\u6b62\u65e5\u671f\u7684\u7fa4\u4f53\u3002\u7531\u4e8e\u5173\u8054\u4ea4\u6613\u548c\u4fe1\u606f\u62ab\u9732\u8981\u6c42\u7684\u590d\u6742\u6027\uff0c\u5982\u679c\u6ca1\u6709\u9488\u5bf92026\u5e743\u6708\u5ba1\u8ba1\u65f6\u95f4\u8868\u7684\u8be6\u7ec6\u8ba1\u5212\uff0c\u8fd9\u4e9b\u4f01\u4e1a\u5f88\u53ef\u80fd\u9762\u4e34\u6587\u4e66\u5de5\u4f5c\u91cf\u8fc7\u5927\u6216\u51fa\u73b0\u4e25\u91cd\u6570\u636e\u9519\u8bef\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_lich_kiem_toan_thang_032026_Cac_moc_thoi_gian_song_con\"><\/span><b>2026\u5e743\u6708\u8be6\u7ec6\u5ba1\u8ba1\u8ba1\u5212\uff1a\u5173\u952e\u65f6\u95f4\u8282\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5e74\u5ea6\u8d22\u52a1\u8ba1\u5212\u4e2d\uff0c2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u65f6\u95f4\u8868\u5df2\u6839\u636e\u5177\u4f53\u7684\u5de5\u4f5c\u5468\u8fdb\u884c\u5206\u914d\uff0c\u4ee5\u786e\u4fdd\u62a5\u544a\u5728 3 \u6708 31 \u65e5\u4e4b\u524d\u53d1\u5e03\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e743\u6708\u8be6\u7ec6\u5ba1\u8ba1\u8ba1\u5212\u6982\u8981\uff1a\u5173\u952e\u65f6\u95f4\u8282\u70b9<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9636\u6bb5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5de5\u4f5c\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f85\u8fbe\u6210\u7684\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u5468\uff083\u67081\u65e5-3\u67087\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u6210\u521d\u6b65\u5ba1\u8ba1\u540e\u7684\u8c03\u6574\u5206\u5f55\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u8d44\u4ea7\u8d1f\u503a\u8868\u8349\u6848\u8fbe\u6210\u4e00\u81f4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u5468\uff083\u67088\u65e5-3\u670815\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u73b0\u573a\u6838\u5b9e\uff08\u5b9e\u5730\u8003\u5bdf\uff09\u5e76\u6700\u7ec8\u786e\u5b9a\u6570\u636e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8bc1\u636e\u6536\u96c6\u5de5\u4f5c\u5df2\u5b8c\u6210\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u5468\uff083\u670816\u65e5-3\u670822\u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u9605\u5ba1\u8ba1\u62a5\u544a\u8349\u7a3f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8463\u4e8b\u4f1a\u7b7e\u7f72\u4e86\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c 4 \u5468\uff083 \u6708 23 \u65e5\u81f3 3 \u6708 31 \u65e5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51fa\u5177\u6b63\u5f0f\u5ba1\u8ba1\u62a5\u544a\u5e76\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6309\u65f6\u5c65\u884c\u6cd5\u5f8b\u4e49\u52a1\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_tat_kiem_toan_bao_cao_tai_chinh_nam_2025\"><\/span><b>\u5b8c\u6210 2025 \u5e74\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u5de5\u4f5c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u57282026\u5e743\u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u6846\u67b6\u5185\uff0c\u6700\u7ec8\u76ee\u6807\u662f\u5b8c\u62102025\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u7f16\u5236\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u91cd\u70b9\u6838\u5b9e\u8d44\u4ea7\u7684\u5b58\u5728\u6027\u3001\u8d1f\u503a\u7684\u5b8c\u6574\u6027\u4ee5\u53ca\u6536\u5165\u548c\u652f\u51fa\u7684\u51c6\u786e\u6027\u3002\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u914d\u5408\uff0c\u89e3\u91ca\u4f1a\u8ba1\u8bb0\u5f55\u4e0e\u5b9e\u9645\u6570\u636e\u4e4b\u95f4\u51fa\u73b0\u7684\u4efb\u4f55\u5dee\u5f02\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_bo_thong_tin_bao_cao_tai_chinh_da_kiem_toan\"><\/span><b>\u62ab\u9732\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6536\u5230\u539f\u59cb\u62a5\u544a\u540e\uff0c\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u300a\u4e0a\u5e02\u516c\u53f8\u7b2c96\/2020\/TT-BTC\u53f7\u901a\u77e5\u300b\u7684\u89c4\u5b9a\u62ab\u9732\u4fe1\u606f\u30022026\u5e743\u6708\u7684\u5ba1\u8ba1\u5b89\u6392\u89c4\u5b9a\uff0c\u5411\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u548c\u8bc1\u5238\u4ea4\u6613\u6240\u63d0\u4ea4\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u4e3a3\u670831\u65e5\uff08\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff09\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dau_muc_cong_viec_trong_yeu_trong_lich_kiem_toan_thang_032026\"><\/span><b>2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u4e2d\u7684\u5173\u952e\u4efb\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4984\" aria-describedby=\"caption-attachment-4984\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4984\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dau-muc-cong-viec-trong-yeu-trong-lich-kiem-toan-thang-03_2026.jpg\" alt=\"C\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c tr\u1ecdng y\u1ebfu trong l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03_2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dau-muc-cong-viec-trong-yeu-trong-lich-kiem-toan-thang-03_2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dau-muc-cong-viec-trong-yeu-trong-lich-kiem-toan-thang-03_2026-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dau-muc-cong-viec-trong-yeu-trong-lich-kiem-toan-thang-03_2026-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dau-muc-cong-viec-trong-yeu-trong-lich-kiem-toan-thang-03_2026-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dau-muc-cong-viec-trong-yeu-trong-lich-kiem-toan-thang-03_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4984\" class=\"wp-caption-text\">2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u4e2d\u7684\u5173\u952e\u4efb\u52a1<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5ba1\u8ba1\u987a\u5229\u8fdb\u884c\uff0c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u6839\u636e 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\uff0c\u4e3a\u6bcf\u4e2a\u5177\u4f53\u7684\u4e1a\u52a1\u9886\u57df\u5206\u914d\u8d44\u6e90\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_ho_so_luu_tru_va_chung_tu_goc\"><\/span><b>\u5bf9\u6863\u6848\u8bb0\u5f55\u548c\u539f\u59cb\u6587\u4ef6\u7684\u7ba1\u63a7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u662f\u6587\u4ef6\u7cfb\u7edf\u7684\u91cd\u7ec4\u3002\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u786e\u4fdd\u6240\u6709\u53d1\u7968\u3001\u7ecf\u6d4e\u5408\u540c\u548c\u4ed8\u6b3e\u5355\u636e\u5747\u53ef\u4f9b\u6838\u5b9e\u3002\u539f\u59cb\u6587\u4ef6\u7f3a\u5931\u662f\u5bfc\u81f4\u5ba1\u8ba1\u62a5\u544a\u51fa\u5177\u4fdd\u7559\u610f\u89c1\u7684\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_va_ra_soat_ke_hoach_kiem_toan_noi_bo\"><\/span><b>\u5b9e\u65bd\u5e76\u5ba1\u67e5\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u65c1\u8fb9 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u4e5f\u662f\u5927\u578b\u4f01\u4e1a\u5ba1\u67e5\u5176\u8fdb\u5c55\u60c5\u51b5\u7684\u65f6\u95f4\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 05\/2019\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5185\u90e8\u5ba1\u8ba1\u6709\u52a9\u4e8e\u53ca\u65e9\u53d1\u73b0\u63a7\u5236\u7cfb\u7edf\u4e2d\u7684\u6f0f\u6d1e\uff0c\u4ece\u800c\u4e3a\u72ec\u7acb\u5ba1\u8ba1\u8fc7\u7a0b\u7684\u987a\u5229\u8fdb\u884c\u63d0\u4f9b\u5f3a\u6709\u529b\u7684\u652f\u6301\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51e1\u987b\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u5b9e\u4f53\uff08\u4f8b\u5982\u4e0a\u5e02\u516c\u53f8\u548c\u56fd\u6709\u4f01\u4e1a\uff09\uff0c\u5747\u987b\u5c65\u884c\u8bbe\u7acb\u4e49\u52a1\u3002\u82e5\u60a8\u4ecd\u672a\u5236\u5b9a2026\u5e743\u6708\u5ba1\u8ba1\u7684\u5177\u4f53\u8ba1\u5212\uff0c\u516c\u53f8\u6cbb\u7406\u98ce\u9669\u5c06\u663e\u8457\u589e\u52a0\uff0c\u5c24\u5176\u662f\u5728\u9762\u4e34\u76d1\u7ba1\u673a\u6784\u7684\u540e\u7eed\u5ba1\u8ba1\u65f6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_neu_vi_pham_lich_kiem_toan_thang_032026\"><\/span><b>\u5982\u679c\u8fdd\u53cd 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\uff0c\u5c06\u9762\u4e34\u6cd5\u5f8b\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4987\" aria-describedby=\"caption-attachment-4987\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4987\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-phap-ly-neu-vi-pham-lich-kiem-toan-thang-03_2026.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd n\u1ebfu vi ph\u1ea1m l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03_2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-phap-ly-neu-vi-pham-lich-kiem-toan-thang-03_2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-phap-ly-neu-vi-pham-lich-kiem-toan-thang-03_2026-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-phap-ly-neu-vi-pham-lich-kiem-toan-thang-03_2026-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-phap-ly-neu-vi-pham-lich-kiem-toan-thang-03_2026-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-phap-ly-neu-vi-pham-lich-kiem-toan-thang-03_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4987\" class=\"wp-caption-text\">\u5982\u679c\u8fdd\u53cd 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\uff0c\u5c06\u9762\u4e34\u6cd5\u5f8b\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5ffd\u89c62026\u5e743\u6708\u7684\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4e25\u91cd\u7684\u5904\u7f5a\u3002\u653f\u5e9c\u5df2\u5728\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u660e\u786e\u89c4\u5b9a\u4e86\u903e\u671f\u63d0\u4ea4\u6216\u672a\u8fdb\u884c\u5ba1\u8ba1\u7684\u5904\u7f5a\u63aa\u65bd\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_ve_cham_nop_bao_cao_kiem_toan\"><\/span><b>\u5bf9\u903e\u671f\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u9700\u8981\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u7684\u5b9e\u4f53\uff0c\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u800c\u672a\u9644\u5ba1\u8ba1\u62a5\u544a\u7684\u7f5a\u6b3e\u91d1\u989d\u53ef\u80fd\u5728 4000 \u4e07\u8d8a\u5357\u76fe\u81f3 5000 \u4e07\u8d8a\u5357\u76fe\u4e4b\u95f4\u3002\u56e0\u6b64\uff0c\u4e25\u683c\u9075\u5b88 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u65f6\u95f4\u8868\u662f\u4f01\u4e1a\u8282\u7701\u6210\u672c\u7684\u6700\u660e\u667a\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_xep_hang_tin_nhiem_va_dau_thau\"><\/span><b>\u5bf9\u4fe1\u7528\u8bc4\u7ea7\u548c\u7ade\u6807\u8fc7\u7a0b\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u7f5a\u6b3e\u4e4b\u5916\uff0c2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u7684\u5ef6\u8bef\u8fd8\u5c06\u5bfc\u81f4\u516c\u53f8\u8d22\u52a1\u80fd\u529b\u8bc4\u4f30\u7ed3\u679c\u53d7\u5230\u8d1f\u9762\u5f71\u54cd\u3002\u8fd9\u5c06\u7ed9\u516c\u53f8\u53c2\u4e0e\u516c\u5171\u6295\u8d44\u9879\u76ee\u6295\u6807\u6216\u7533\u8bf72026\u5e74\u5546\u4e1a\u5468\u671f\u94f6\u884c\u8d37\u6b3e\u5e26\u6765\u56f0\u96be\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_danh_cho_ke_toan_truong_ve_lich_kiem_toan_thang_032026\"><\/span><b>\u81f4\u9996\u5e2d\u4f1a\u8ba1\u5e08\uff1a\u5173\u4e8e2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u7684\u6ce8\u610f\u4e8b\u9879<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4986\" aria-describedby=\"caption-attachment-4986\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4986\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-danh-cho-ke-toan-truong-ve-lich-kiem-toan-thang-03_2026.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd d\u00e0nh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1ec1 l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03_2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-danh-cho-ke-toan-truong-ve-lich-kiem-toan-thang-03_2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-danh-cho-ke-toan-truong-ve-lich-kiem-toan-thang-03_2026-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-danh-cho-ke-toan-truong-ve-lich-kiem-toan-thang-03_2026-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-danh-cho-ke-toan-truong-ve-lich-kiem-toan-thang-03_2026-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-luu-y-danh-cho-ke-toan-truong-ve-lich-kiem-toan-thang-03_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4986\" class=\"wp-caption-text\">\u81f4\u9996\u5e2d\u4f1a\u8ba1\u5e08\uff1a\u5173\u4e8e2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u7684\u6ce8\u610f\u4e8b\u9879<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f18\u5316 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\uff0c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u626e\u6f14\u6307\u6325\u8005\u7684\u89d2\u8272\uff0c\u5c06\u5404\u4e2a\u90e8\u95e8\u548c\u5ba1\u8ba1\u90e8\u95e8\u8054\u7cfb\u8d77\u6765\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_cac_giao_dich_lien_ket_va_bao_cao_loi_nhuan\"><\/span><b>\u5904\u7406\u5173\u8054\u65b9\u4ea4\u6613\u5e76\u62a5\u544a\u5229\u6da6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u57282026\u5e743\u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u4e2d\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u901a\u5e38\u662f\u91cd\u70b9\u5ba1\u67e5\u5bf9\u8c61\u3002\u4f01\u4e1a\u9700\u8981\u6309\u7167\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u51c6\u590701\u53f7\u8868\u683c\uff0c\u4ee5\u8bc1\u660e\u96c6\u56e2\u5185\u90e8\u8d39\u7528\u7684\u5408\u7406\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_chieu_cong_no_va_hang_ton_kho\"><\/span><b>\u6838\u5bf9\u5e94\u4ed8\u8d26\u6b3e\u548c\u5e93\u5b58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u503a\u52a1\u786e\u8ba4\u51fd\u7684\u53d1\u9001\u5fc5\u987b\u57282026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\u7684\u65e9\u671f\u9636\u6bb5\u5b8c\u6210\u3002\u5ba1\u8ba1\u5e08\u4e0d\u4f1a\u63a5\u53d7\u6ca1\u6709\u7b2c\u4e09\u65b9\u786e\u8ba4\u6216\u8db3\u591f\u53ef\u9760\u7684\u66ff\u4ee3\u8bc1\u636e\u7684\u672a\u507f\u503a\u52a1\u6570\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cac_chuong_trinh_du_an_su_dung_von_nha_nuoc\"><\/span><b>\u5bf9\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u7684\u9879\u76ee\u548c\u8ba1\u5212\u8fdb\u884c\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5b9e\u65bd\u516c\u5171\u6295\u8d44\u9879\u76ee\u7684\u5355\u4f4d\uff0c2026\u5e743\u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u8fd8\u5305\u62ec\u5bf9\u5df2\u5b8c\u6210\u6295\u8d44\u8d44\u91d1\u7684\u6700\u7ec8\u7ed3\u7b97\u8fdb\u884c\u5ba1\u8ba1\u3002\u8fd9\u662f\u8d22\u653f\u90e8\u89c4\u5b9a\u7684\u9879\u76ee\u7ed3\u7b97\u5f3a\u5236\u6027\u7a0b\u5e8f\uff0c\u8981\u6c42\u65bd\u5de5\u89c4\u8303\u548c\u5355\u4ef7\u5177\u6709\u9ad8\u5ea6\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_hoa_quy_trinh_trong_lich_kiem_toan_thang_032026\"><\/span><b>\u4f18\u5316 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5229\u7528\u6280\u672f\u548c\u5916\u5305\u4e13\u4e1a\u670d\u52a1\u662f\u4f01\u4e1a\u987a\u5229\u5e94\u5bf9 2026 \u5e74 3 \u6708\u5ba1\u8ba1\u622a\u6b62\u65e5\u671f\u538b\u529b\u7684\u4e24\u79cd\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_phan_mem_ke_toan_tich_hop\"><\/span><b>\u4f7f\u7528\u96c6\u6210\u4f1a\u8ba1\u8f6f\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u9886\u57df\u7684\u6570\u5b57\u5316\u8f6c\u578b\u786e\u4fdd\u6570\u636e\u59cb\u7ec8\u89e6\u624b\u53ef\u53ca\u3002\u968f\u77402026\u5e743\u6708\u5ba1\u8ba1\u65e5\u7a0b\u7684\u4e34\u8fd1\uff0c\u4e0e\u624b\u52a8\u4f7f\u7528Excel\u8868\u683c\u76f8\u6bd4\uff0c\u4ece\u8f6f\u4ef6\u4e2d\u63d0\u53d6\u62a5\u544a\u5c06\u66f4\u52a0\u5feb\u6377\u3001\u4e0d\u6613\u51fa\u9519\uff0c\u4ece\u800c\u7f29\u77ed\u5ba1\u8ba1\u4eba\u5458\u7684\u73b0\u573a\u5de5\u4f5c\u65f6\u95f4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_ho_tro_kiem_toan_chuyen_nghiep\"><\/span><b>\u4e13\u4e1a\u5ba1\u8ba1\u652f\u6301\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5185\u90e8\u56e2\u961f\u5de5\u4f5c\u91cf\u8fc7\u5927\uff0c\u5bfb\u6c42\u5408\u4f5c\u4f19\u4f34\u652f\u6301\u4ee5\u5b8c\u62102026\u5e743\u6708\u7684\u5ba1\u8ba1\u5de5\u4f5c\u662f\u4e00\u9879\u6218\u7565\u4e3e\u63aa\u3002\u8fd9\u4e9b\u5408\u4f5c\u4f19\u4f34\u5c06\u534f\u52a9\u5ba1\u6838\u8bb0\u5f55\u5e76\u5728\u72ec\u7acb\u5ba1\u8ba1\u5e08\u5f00\u59cb\u5de5\u4f5c\u524d\u8c03\u6574\u6570\u636e\uff0c\u4ece\u800c\u786e\u4fdd\u6700\u7ec8\u51fa\u5177\u7684\u5ba1\u8ba1\u62a5\u544a\u83b7\u5f97\u201c\u5b8c\u5168\u65e0\u4fdd\u7559\u610f\u89c1\u201d\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;\">2026\u5e743\u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u4e0d\u4ec5\u4ec5\u662f\u4e00\u4efd\u5f85\u529e\u4e8b\u9879\u6e05\u5355\uff0c\u66f4\u662f\u5bf9\u516c\u53f8\u6574\u4f53\u8d22\u52a1\u7ba1\u7406\u80fd\u529b\u7684\u4e00\u6b21\u8003\u9a8c\u3002\u79ef\u6781\u4e3b\u52a8\u7684\u51c6\u5907\u3001\u5bf9\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u7684\u900f\u5f7b\u7406\u89e3\u4ee5\u53ca\u5404\u90e8\u95e8\u95f4\u7684\u65e0\u7f1d\u534f\u4f5c\uff0c\u5c06\u628a\u5ba1\u8ba1\u5b63\u7684\u538b\u529b\u8f6c\u5316\u4e3a\u6570\u636e\u7cfb\u7edf\u6807\u51c6\u5316\u7684\u5951\u673a\uff0c\u4e3a\u672a\u6765\u51e0\u5e74\u7684\u53d1\u5c55\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u8981\u8ba9\u6f5c\u5728\u7684\u9519\u8bef\u5371\u53ca\u60a8\u7684\u4e1a\u52a1\u53d1\u5c55\u84dd\u56fe\u3002\u5728\u9876\u5c16\u4e13\u5bb6\u7684\u652f\u6301\u4e0b\uff0c2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u5b89\u6392\u5c06\u66f4\u52a0\u7b80\u4fbf\u9ad8\u6548\u3002MAN \u2013 Master Accountant Network \u63d0\u4f9b\u6df1\u5165\u7684\u5185\u90e8\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6784\u5efa\u7a33\u5065\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\uff0c\u8f7b\u677e\u5e94\u5bf9\u4efb\u4f55\u5ba1\u8ba1\u6311\u6218\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u83b7\u53d6 2025 \u5e74\u7ec8\u7ed3\u7b97\u548c 2026 \u5e74\u8ba1\u5212\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002<\/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=\"Cac_cau_hoi_thuong_gap_ve_lich_kiem_toan_thang_032026\"><\/span><b>\u5173\u4e8e2026\u5e743\u6708\u5ba1\u8ba1\u8ba1\u5212\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=\"Doanh_nghiep_tu_nhan_thong_thuong_co_can_tuan_thu_lich_kiem_toan_thang_032026_khong\"><\/span>\u79c1\u8425\u4f01\u4e1a\u901a\u5e38\u9700\u8981\u9075\u5b88 2026 \u5e74 3 \u6708\u7684\u5ba1\u8ba1\u65f6\u95f4\u8868\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\u5982\u679c\u60a8\u7684\u79c1\u8425\u4f01\u4e1a\u4e0d\u53d7\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u5f3a\u5236\u72ec\u7acb\u5ba1\u8ba1\u7684\u7ea6\u675f\uff0c\u5219\u60a8\u65e0\u9700\u8fdb\u884c\u5ba1\u8ba1\u3002\u4f46\u662f\uff0c\u81ea\u613f\u9075\u5b882026\u5e743\u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\u6709\u52a9\u4e8e\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\u5e76\u4fc3\u8fdb\u7b79\u6b3e\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_cuoi_cung_de_nop_BCTC_da_kiem_toan_nam_2025_la_khi_nao\"><\/span>2025\u5e74\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\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\u622a\u6b62\u65e5\u671f\u4e3a 2026 \u5e74 3 \u6708 31 \u65e5\u3002\u56e0\u6b64\uff0c\u60a8\u7684 2026 \u5e74 3 \u6708\u5ba1\u8ba1\u8ba1\u5212\u5fc5\u987b\u81f3\u5c11\u5728\u6b64\u65e5\u671f\u524d 2-3 \u5929\u5b8c\u6210\uff0c\u4ee5\u4fbf\u6709\u65f6\u95f4\u8fdb\u884c\u5728\u7ebf\u63d0\u4ea4\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=\"Neu_don_vi_kiem_toan_cham_phat_hanh_bao_cao_doanh_nghiep_co_bi_phat_khong\"><\/span>\u5982\u679c\u5ba1\u8ba1\u516c\u53f8\u8fdf\u4ea4\u62a5\u544a\uff0c\u516c\u53f8\u4f1a\u53d7\u5230\u5904\u7f5a\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\u7a0e\u52a1\u548c\u7edf\u8ba1\u673a\u6784\u53ea\u4e0e\u4f01\u4e1a\u6253\u4ea4\u9053\u3002\u5ba1\u8ba1\u516c\u53f8\u7684\u5ef6\u8bef\u4e0d\u80fd\u4f5c\u4e3a\u514d\u9664\u8d23\u4efb\u7684\u7406\u7531\u3002\u60a8\u9700\u8981\u5c3d\u65e9\u7b7e\u7f72\u5408\u540c\uff0c\u5e76\u4e0e\u60a8\u7684\u5408\u4f5c\u4f19\u4f34\u6700\u7ec8\u786e\u5b9a2026\u5e743\u6708\u7684\u5ba1\u8ba1\u8ba1\u5212\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=\"Kiem_toan_noi_bo_co_thay_the_duoc_kiem_toan_doc_lap_trong_thang_3_khong\"><\/span>\u4e09\u6708\u4efd\u5185\u90e8\u5ba1\u8ba1\u80fd\u5426\u53d6\u4ee3\u72ec\u7acb\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\u4e0d\u3002\u8fd9\u4e24\u79cd\u5ba1\u8ba1\u7684\u76ee\u7684\u4e0d\u540c\u3002\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u4e8e\u516c\u53f8\u6cbb\u7406\uff0c\u800c\u72ec\u7acb\u5ba1\u8ba1\uff08\u8ba1\u5212\u4e8e2026\u5e743\u6708\u8fdb\u884c\uff09\u662f\u516c\u53f8\u5bf9\u7b2c\u4e09\u65b9\u7684\u6cd5\u5f8b\u4e49\u52a1\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 th\u00f4ng th\u01b0\u1eddng c\u00f3 c\u1ea7n tu\u00e2n th\u1ee7 l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03\/2026 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, b\u1ea1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, vi\u1ec7c t\u1ef1 nguy\u1ec7n theo s\u00e1t l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03\/2026 gi\u00fap minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 d\u1ec5 d\u00e0ng huy \u0111\u1ed9ng v\u1ed1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p BCTC \u0111\u00e3 ki\u1ec3m to\u00e1n n\u0103m 2025 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y 31\/03\/2026. Do \u0111\u00f3, l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03\/2026 c\u1ee7a b\u1ea1n ph\u1ea3i k\u1ebft th\u00fac tr\u01b0\u1edbc ng\u00e0y n\u00e0y \u00edt nh\u1ea5t 2-3 ng\u00e0y \u0111\u1ec3 k\u1ecbp n\u1ed9p h\u1ed3 s\u01a1 qua m\u1ea1ng.\"\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\": \"N\u1ebfu \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ch\u1eadm ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o, doanh nghi\u1ec7p c\u00f3 b\u1ecb ph\u1ea1t 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. C\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea ch\u1ec9 l\u00e0m vi\u1ec7c v\u1edbi doanh nghi\u1ec7p. Vi\u1ec7c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n l\u00e0m ch\u1eadm kh\u00f4ng ph\u1ea3i l\u00e0 l\u00fd do \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ec3 mi\u1ec5n tr\u1eeb tr\u00e1ch nhi\u1ec7m. B\u1ea1n c\u1ea7n k\u00fd h\u1ee3p \u0111\u1ed3ng s\u1edbm v\u00e0 ch\u1ed1t l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03\/2026 ch\u1eb7t ch\u1ebd v\u1edbi \u0111\u1ed1i t\u00e1c.\"\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\": \"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong th\u00e1ng 3 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Hai lo\u1ea1i h\u00ecnh n\u00e0y c\u00f3 m\u1ee5c \u0111\u00edch kh\u00e1c nhau. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb, c\u00f2n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (theo l\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03\/2026) l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi b\u00ean th\u1ee9 ba.\"\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>L\u1ecbch ki\u1ec3m to\u00e1n th\u00e1ng 03\/2026 \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;th\u1eddi \u0111i\u1ec3m v\u00e0ng&#8221; nh\u01b0ng c\u0169ng \u0111\u1ea7y \u00e1p l\u1ef1c \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ban \u0111i\u1ec1u h\u00e0nh khi th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) n\u0103m 2025 \u0111ang c\u1eadn k\u1ec1. Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Lu\u1eadt K\u1ebf to\u00e1n 2015 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,33],"tags":[],"class_list":["post-4983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-thoi-su"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4983","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=4983"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4983\/revisions"}],"predecessor-version":[{"id":5040,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4983\/revisions\/5040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4985"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}