{"id":5289,"date":"2026-03-13T02:59:42","date_gmt":"2026-03-13T09:59:42","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5289"},"modified":"2026-03-13T02:59:42","modified_gmt":"2026-03-13T09:59:42","slug":"kiem-toan-noi-bo-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-doanh-nghiep\/","title":{"rendered":"\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1"},"content":{"rendered":"<p><span style=\"font-weight: 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rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u73b0\u5728\uff0c\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u5df2\u6210\u4e3a\u8bb8\u591a\u7c7b\u578b\u4f01\u4e1a\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002\u8fd9\u8868\u660e\u5185\u90e8\u5ba1\u8ba1\u5bf9\u4e8e\u4fdd\u62a4\u6cd5\u4eba\u5b9e\u4f53\u7684\u8d44\u4ea7\u548c\u58f0\u8a89\u514d\u53d7\u5e02\u573a\u6ce2\u52a8\u7684\u5f71\u54cd\u81f3\u5173\u91cd\u8981\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 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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\/kiem-toan-noi-bo-doanh-nghiep\/#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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-doanh-nghiep\/#Cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_doanh_nghiep\" >\u5173\u4e8e\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-doanh-nghiep\/#Doanh_nghiep_nho_co_can_thiet_lap_kiem_toan_noi_bo_khong\" >\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-doanh-nghiep\/#Chi_phi_de_van_hanh_mot_bo_phan_kiem_toan_noi_bo_la_bao_nhieu\" >\u8fd0\u8425\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u6210\u672c\u662f\u591a\u5c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-doanh-nghiep\/#Kiem_toan_vien_noi_bo_co_quyen_ky_luat_nhan_vien_khong\" >\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u662f\u5426\u6709\u6743\u5bf9\u5458\u5de5\u8fdb\u884c\u7eaa\u5f8b\u5904\u5206\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_kiem_toan_noi_bo_doanh_nghiep_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5290\" aria-describedby=\"caption-attachment-5290\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5290\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-ve-kiem-toan-noi-bo-doanh-nghiep-tai-Viet-Nam.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-ve-kiem-toan-noi-bo-doanh-nghiep-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-ve-kiem-toan-noi-bo-doanh-nghiep-tai-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-ve-kiem-toan-noi-bo-doanh-nghiep-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-ve-kiem-toan-noi-bo-doanh-nghiep-tai-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-ve-kiem-toan-noi-bo-doanh-nghiep-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5290\" class=\"wp-caption-text\">\u8d8a\u5357\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u516c\u53f8\u5185\u90e8\u5ba1\u8ba1\u7684\u5b9e\u65bd\u5fc5\u987b\u5efa\u7acb\u5728\u5065\u5168\u7684\u6cd5\u5f8b\u6846\u67b6\u4e4b\u4e0a\uff0c\u4ee5\u786e\u4fdd\u5176\u6709\u6548\u6027\u3002\u76ee\u524d\uff0c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u800c\u7b2c 05\/2019\/ND-CP \u53f7\u6cd5\u4ee4\u662f\u76f4\u63a5\u89c4\u8303\u5404\u5355\u4f4d\u6b64\u7c7b\u6d3b\u52a8\u7684\u4e24\u4efd\u6838\u5fc3\u6587\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_thiet_lap_kiem_toan_noi_bo\"><\/span><b>\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 05\/2019\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 10 \u6761\u89c4\u5b9a\uff0c\u4e0b\u5217\u4eba\u5458\u5fc5\u987b\u5c65\u884c\u8be5\u9879\u5de5\u4f5c\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;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u6301\u6709\u8d85\u8fc7 50% \u80a1\u672c\u7684\u4f01\u4e1a\u662f\u6309\u7167\u6bcd\u5b50\u516c\u53f8\u6a21\u5f0f\u8fd0\u8425\u7684\u6bcd\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u662f\u6309\u7167\u6bcd\u5b50\u516c\u53f8\u6a21\u5f0f\u8fd0\u8425\u7684\u6bcd\u516c\u53f8\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_va_nhiem_vu_theo_thong_tu_huong_dan\"><\/span><b>\u804c\u8d23\u548c\u4e49\u52a1\u6309\u6307\u5bfc\u6027\u901a\u544a\u6240\u8ff0\u6267\u884c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 66\/2020\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\u4e86\u8be5\u90e8\u95e8\u7684\u793a\u8303\u89c4\u7ae0\u3002\u4f01\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u6d3b\u52a8\u4fa7\u91cd\u4e8e\u68c0\u67e5\u5176\u9002\u5f53\u6027\u548c\u6709\u6548\u6027\u2026\u2026 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf<\/span><\/a><span style=\"font-weight: 400;\">\u4e0e\u6b64\u540c\u65f6\uff0c\u8be5\u90e8\u95e8\u8fd8\u4f1a\u8bc4\u4f30\u662f\u5426\u9075\u5b88\u73b0\u884c\u7684\u8d22\u52a1\u548c\u7a0e\u52a1\u6cd5\u89c4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_noi_bo_doanh_nghiep_trong_quan_tri_tai_chinh\"><\/span><b>\u5185\u90e8\u5ba1\u8ba1\u5728\u516c\u53f8\u8d22\u52a1\u7ba1\u7406\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u5728\u4f01\u4e1a\u4e2d\u7684\u4f5c\u7528\u4e0d\u4ec5\u9650\u4e8e\u53d1\u73b0\u9519\u8bef\uff0c\u5b83\u8fd8\u65e8\u5728\u9884\u6d4b\u548c\u9884\u9632\u7ba1\u7406\u4f53\u7cfb\u4e2d\u6f5c\u5728\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_ve_tai_san_va_ngan_ngua_gian_lan\"><\/span><b>\u4fdd\u62a4\u8d44\u4ea7\u548c\u9632\u6b62\u6b3a\u8bc8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u7cfb\u7edf\u6709\u52a9\u4e8e\u8bc6\u522b\u652f\u51fa\u548c\u5e93\u5b58\u7ba1\u7406\u6d41\u7a0b\u4e2d\u7684\u6f0f\u6d1e\u3002\u901a\u8fc7\u5b9a\u671f\u6838\u5bf9\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u56e0\u4e0d\u5408\u7406\u9884\u7b97\u5206\u914d\u9020\u6210\u7684\u635f\u5931\uff0c\u6700\u9ad8\u53ef\u8fbe301\u4e07\u4ebf\u82f1\u9551\u3002\u8fd9\u663e\u8457\u4f18\u5316\u4e86\u8d22\u52a1\u8d44\u6e90\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_trung_thuc_cua_bao_cao_tai_chinh\"><\/span><b>\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u4e4b\u524d\uff0c\u5185\u90e8\u5ba1\u8ba1\u6709\u52a9\u4e8e\u5ba1\u67e5\u5df2\u53d1\u751f\u7684\u4f1a\u8ba1\u4ea4\u6613\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u91cd\u5927\u9519\u8bef\u3002\u540c\u65f6\uff0c\u5b83\u8fd8\u80fd\u786e\u4fdd\u7a0e\u52a1\u8bb0\u5f55\u59cb\u7ec8\u51c6\u5907\u5c31\u7eea\uff0c\u968f\u65f6\u53ef\u4ee5\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5185\u90e8\u5ba1\u8ba1\u5728\u4f01\u4e1a\u8d22\u52a1\u7ba1\u7406\u4e2d\u7684\u91cd\u8981\u6027\u603b\u7ed3\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u6307\u6570<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u516c\u53f8\u5185\u90e8\u4f1a\u8fdb\u884c\u5ba1\u8ba1\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u516c\u53f8\u6ca1\u6709\u5185\u90e8\u5ba1\u8ba1\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62a5\u544a\u9519\u8bef\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&lt; 5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15% &#8211; 25%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b3a\u8bc8\u68c0\u6d4b\u80fd\u529b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\uff08\u6d3b\u8dc3\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f4e\uff08\u88ab\u52a8\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u98ce\u9669\u7ba1\u7406\u6210\u672c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u77ed\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u9ad8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u94f6\u884c\u7684\u4fe1\u4efb\u5ea6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9\/10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\/10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_noi_bo_doanh_nghiep_chuan_quoc_te\"><\/span><b>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u56fd\u9645\u6807\u51c6\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5293\" aria-describedby=\"caption-attachment-5293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5293\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-doanh-nghiep-chuan-quoc-te.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p chu\u1ea9n qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-doanh-nghiep-chuan-quoc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-doanh-nghiep-chuan-quoc-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-doanh-nghiep-chuan-quoc-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-doanh-nghiep-chuan-quoc-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-doanh-nghiep-chuan-quoc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5293\" class=\"wp-caption-text\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u56fd\u9645\u6807\u51c6\u7a0b\u5e8f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u63d0\u9ad8\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u6709\u6548\u6027\uff0c\u4e13\u5bb6\u4eec\u901a\u5e38\u4f1a\u91c7\u7528\u56fd\u9645\u5185\u90e8\u5ba1\u8ba1\u5e08\u534f\u4f1a\u6807\u51c6\uff08Standard IIA\uff09\u4e2d\u6982\u8ff0\u7684\u4e94\u6b65\u6d41\u7a0b\u3002\u8be5\u6d41\u7a0b\u89c4\u8303\u4e86\u4ece\u8ba1\u5212\u5230\u76d1\u63a7\u548c\u7ea0\u6b63\u63aa\u65bd\u7684\u5ba1\u8ba1\u6b65\u9aa4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_dua_tren_rui_ro\"><\/span><b>\u57fa\u4e8e\u98ce\u9669\u7684\u5ba1\u8ba1\u8ba1\u5212<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bc6\u522b\u91c7\u8d2d\u6216\u9500\u552e\u7b49\u9ad8\u98ce\u9669\u9886\u57df\u662f\u91cd\u4e2d\u4e4b\u91cd\u3002\u5e74\u5ea6\u8ba1\u5212\u5fc5\u987b\u7ecf\u8463\u4e8b\u4f1a\u6216\u76d1\u4e8b\u4f1a\u6b63\u5f0f\u6279\u51c6\u3002\u8fd9\u786e\u4fdd\u5ba1\u8ba1\u8d44\u6e90\u5f97\u5230\u5408\u7406\u5206\u914d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_cac_thu_tuc_kiem_tra_tai_cho\"><\/span><b>\u8fdb\u884c\u73b0\u573a\u68c0\u67e5\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u91c7\u7528\u89c2\u5bdf\u3001\u8bbf\u8c08\u548c\u76f4\u63a5\u6838\u67e5\u6587\u4ef6\u7b49\u65b9\u6cd5\u3002\u5728\u6b64\u9636\u6bb5\uff0c\u5185\u90e8\u5ba1\u8ba1\u7684\u91cd\u70b9\u662f\u4ea4\u6613\u7684\u771f\u5b9e\u6027\u3002\u7ecf\u6d4e\u4ea4\u6613\u5fc5\u987b\u8bb0\u5f55\u5728\u6b63\u786e\u7684\u4f1a\u8ba1\u671f\u95f4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_phan_tich_ket_qua\"><\/span><b>\u8bc4\u4f30\u548c\u5206\u6790\u7ed3\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u6536\u96c6\u8bc1\u636e\u540e\uff0c\u4f1a\u5206\u6790\u5b9e\u9645\u60c5\u51b5\u4e0e\u6cd5\u89c4\u4e4b\u95f4\u7684\u5dee\u5f02\u3002\u6240\u6709\u7ed3\u8bba\u90fd\u5fc5\u987b\u6709\u5177\u4f53\u6570\u636e\u652f\u6491\u3002\u76f8\u5173\u6587\u4ef6\u5bf9\u4e8e\u5f97\u51fa\u6700\u5ba2\u89c2\u7684\u7ed3\u8bba\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_noi_bo\"><\/span><b>\u51c6\u5907\u4e00\u4efd\u5185\u90e8\u5ba1\u8ba1\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u62a5\u544a\u5e94\u6e05\u6670\u9610\u8ff0\uff1a\u73b0\u72b6\u3001\u76f8\u5e94\u98ce\u9669\u4ee5\u53ca\u5177\u4f53\u7684\u7ea0\u6b63\u5efa\u8bae\u3002\u8fd9\u662f\u6700\u91cd\u8981\u7684\u5185\u90e8\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5b83\u5411\u6267\u884c\u8463\u4e8b\u4f1a\u5c55\u73b0\u4e86\u63a7\u5236\u90e8\u95e8\u7684\u80fd\u529b\u548c\u4ef7\u503c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_sau_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u540e\u8ddf\u8fdb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u540e\u4e00\u6b65\u662f\u76d1\u7763\u524d\u4e00\u4efd\u62a5\u544a\u4e2d\u5404\u9879\u5efa\u8bae\u7684\u843d\u5b9e\u60c5\u51b5\u3002\u7f3a\u5c11\u8fd9\u4e00\u6b65\uff0c\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u4ef7\u503c\u5c31\u4f1a\u964d\u4f4e\u3002\u9519\u8bef\u5c06\u65e0\u6cd5\u5f97\u5230\u5f7b\u5e95\u7ea0\u6b63\uff0c\u800c\u4e14\u5f88\u53ef\u80fd\u518d\u6b21\u53d1\u751f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_noi_bo_doanh_nghiep_va_kiem_toan_doc_lap\"><\/span><b>\u533a\u5206\u516c\u53f8\u5185\u90e8\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5292\" aria-describedby=\"caption-attachment-5292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5292\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-kiem-toan-noi-bo-doanh-nghiep-va-kiem-toan-doc-lap.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-kiem-toan-noi-bo-doanh-nghiep-va-kiem-toan-doc-lap.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-kiem-toan-noi-bo-doanh-nghiep-va-kiem-toan-doc-lap-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-kiem-toan-noi-bo-doanh-nghiep-va-kiem-toan-doc-lap-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-kiem-toan-noi-bo-doanh-nghiep-va-kiem-toan-doc-lap-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-kiem-toan-noi-bo-doanh-nghiep-va-kiem-toan-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5292\" class=\"wp-caption-text\">\u533a\u5206\u516c\u53f8\u5185\u90e8\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u7ba1\u7406\u8005\u5e38\u5e38\u5c06\u8fd9\u4e24\u79cd\u7c7b\u578b\u6df7\u6dc6\u3002\u7136\u800c\uff0c\u5b83\u4eec\u5728\u76ee\u7684\u548c\u6240\u670d\u52a1\u7684\u4e3b\u8981\u76ee\u6807\u53d7\u4f17\u65b9\u9762\u5b58\u5728\u660e\u663e\u5dee\u5f02\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khac_biet_ve_pham_vi_cong_viec\"><\/span><b>\u5de5\u4f5c\u8303\u56f4\u7684\u5dee\u5f02<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u4fa7\u91cd\u4e8e\u786e\u4fdd\u63d0\u4f9b\u7ed9\u94f6\u884c\u548c\u80a1\u4e1c\u7b49\u7b2c\u4e09\u65b9\u7684\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u5185\u90e8\u5ba1\u8ba1\u5219\u670d\u52a1\u4e8e\u516c\u53f8\u6cbb\u7406\u548c\u6539\u8fdb\u8fd0\u8425\u6d41\u7a0b\u7684\u76ee\u7684\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khac_biet_ve_tinh_phap_ly_va_tinh_thuong_xuyen\"><\/span><b>\u5408\u6cd5\u6027\u548c\u9891\u7387\u65b9\u9762\u7684\u5dee\u5f02<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u901a\u5e38\u5b9a\u671f\u8fdb\u884c\uff0c\u5728\u8d22\u653f\u5e74\u5ea6\u672b\u8fdb\u884c\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u5185\u90e8\u5ba1\u8ba1\u662f\u4e00\u4e2a\u6301\u7eed\u7684\u8fc7\u7a0b\u3002\u8fd9\u9879\u6d3b\u52a8\u6839\u636e\u5b9e\u4f53\u7684\u89c4\u6a21\u548c\u98ce\u9669\u72b6\u51b5\uff0c\u6309\u65e5\u6216\u6309\u5b63\u5ea6\u8fdb\u884c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_khi_trien_khai_kiem_toan_noi_bo_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u9762\u4e34\u7684\u6311\u6218\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8bbe\u7acb\u8fd9\u4e2a\u90e8\u95e8\u5e76\u4e0d\u5bb9\u6613\uff0c\u5c24\u5176\u5bf9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\u3002\u6210\u672c\u548c\u4eba\u5458\u914d\u5907\u65b9\u9762\u7684\u969c\u788d\u5f80\u5f80\u662f\u4f01\u4e1a\u4e3b\u9762\u4e34\u7684\u5de8\u5927\u6311\u6218\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_hut_nhan_luc_chuyen_mon_cao\"><\/span><b>\u9ad8\u6280\u80fd\u4eba\u624d\u77ed\u7f3a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u6709\u6548\u5f00\u5c55\u5185\u90e8\u5ba1\u8ba1\uff0c\u4eba\u5458\u9700\u8981\u5bf9\u4f1a\u8ba1\u548c\u7a0e\u6cd5\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002\u7136\u800c\uff0c\u5728\u8d8a\u5357\uff0c\u62e5\u6709CIA\u8ba4\u8bc1\u7684\u4eba\u5458\u4f9b\u5e94\u975e\u5e38\u6709\u9650\uff0c\u8fd9\u4f7f\u5f97\u7ec4\u5efa\u4e00\u652f\u5f3a\u5927\u7684\u672c\u5730\u56e2\u961f\u53d8\u5f97\u56f0\u96be\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_doc_lap_bi_de_doa\"><\/span><b>\u72ec\u7acb\u6b63\u53d7\u5230\u5a01\u80c1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5ba1\u8ba1\u90e8\u95e8\u76f4\u63a5\u53d7\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u76d1\u7763\uff0c\u5ba2\u89c2\u6027\u5c31\u4f1a\u53d7\u5230\u635f\u5bb3\u3002\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u662f\u5efa\u7acb\u76f4\u63a5\u5411\u8463\u4e8b\u4f1a\u6c47\u62a5\u7684\u6e20\u9053\u3002\u8fd9\u6837\u624d\u80fd\u4fdd\u969c\u5ba1\u8ba1\u4eba\u5458\u7684\u8bda\u4fe1\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_ap_dung_cong_nghe_trong_kiem_toan_noi_bo_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4e2d\u6280\u672f\u5e94\u7528\u7684\u53d1\u5c55\u8d8b\u52bf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u79d1\u6280\u65f6\u4ee3\uff0c\u68c0\u6d4b\u6d3b\u52a8\u6b63\u9010\u6b65\u5411\u6570\u5b57\u5316\u8f6c\u578b\u3002\u8fd9\u6709\u52a9\u4e8e\u63d0\u9ad8\u68c0\u6d4b\u7684\u6548\u7387\u548c\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_phan_mem_ERP_va_Data_Analytics\"><\/span><b>\u5229\u7528\u4f01\u4e1a\u8d44\u6e90\u8ba1\u5212\uff08ERP\uff09\u8f6f\u4ef6\u548c\u6570\u636e\u5206\u6790\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ece\u7cfb\u7edf\u4e2d\u63d0\u53d6\u6570\u636e\u53ef\u4ee5\u8ba9\u5ba1\u8ba1\u4eba\u5458\u5168\u9762\u4e86\u89e3\u73b0\u91d1\u6d41\u60c5\u51b5\u3002\u73b0\u4ee3\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u5229\u7528\u5206\u6790\u5de5\u5177\u7acb\u5373\u53d1\u73b0\u5f02\u5e38\u60c5\u51b5\uff0c\u4ece\u800c\u6709\u52a9\u4e8e\u53ca\u65f6\u9884\u9632\u6b3a\u8bc8\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tu_xa_Remote_Auditing\"><\/span><b>\u8fdc\u7a0b\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u4e91\u5b58\u50a8\u7cfb\u7edf\u8fdb\u884c\u5728\u7ebf\u5ba1\u8ba1\u6b63\u53d8\u5f97\u8d8a\u6765\u8d8a\u666e\u53ca\u3002\u8fd9\u79cd\u65b9\u6cd5\u6bcf\u5e74\u53ef\u8282\u7701\u7ea620%\u7684\u5dee\u65c5\u8d39\u7528\u3002\u540c\u65f6\uff0c\u5b83\u8fd8\u5141\u8bb8\u5728\u4e0d\u4e2d\u65ad\u8fd0\u8425\u7684\u60c5\u51b5\u4e0b\u63d0\u9ad8\u5ba1\u8ba1\u9891\u7387\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Anh_huong_cua_kiem_toan_noi_bo_doanh_nghiep_den_nghia_vu_thue\"><\/span><b>\u5185\u90e8\u4f01\u4e1a\u5ba1\u8ba1\u5bf9\u7eb3\u7a0e\u4e49\u52a1\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u4e0e\u7a0e\u52a1\u673a\u5173\u7684\u5173\u7cfb\u975e\u5e38\u5bc6\u5207\u3002\u826f\u597d\u7684\u63a7\u5236\u4f53\u7cfb\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u9ad8\u989d\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_chung_tu_hop_le_theo_Thong_tu_782021TT-BTC\"><\/span><b>\u6839\u636e\u7b2c 78\/2021\/TT-BTC \u53f7\u901a\u51fd\u6838\u5b9e\u6587\u4ef6\u7684\u6709\u6548\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u5c06\u5ba1\u6838\u751f\u6210\u7684\u7535\u5b50\u53d1\u7968\u7684\u5408\u6cd5\u6027\u3002\u8fd9\u786e\u4fdd\u4e86\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65f6\u53ef\u6263\u9664\u7684\u8d39\u7528\u51c6\u786e\u65e0\u8bef\uff0c\u4e5f\u8ba9\u4f01\u4e1a\u5728\u63a5\u53d7\u5b9a\u671f\u7a0e\u52a1\u5ba1\u8ba1\u65f6\u66f4\u6709\u4fe1\u5fc3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chinh_sach_gia_chuyen_nhuong_Transfer_Pricing\"><\/span><b>\u4f18\u5316\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8de8\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u5185\u90e8\u5ba1\u8ba1\u5728\u8bb0\u5f55\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u8fd9\u9879\u5de5\u4f5c\u786e\u4fdd\u4e25\u683c\u9075\u5b88\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4ece\u800c\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u7a0e\u52a1\u8bc4\u4f30\u7684\u98ce\u9669\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;\">\u5185\u90e8\u5ba1\u8ba1\u662f\u4fdd\u62a4\u7ec4\u7ec7\u514d\u53d7\u8d22\u52a1\u548c\u6cd5\u5f8b\u98ce\u9669\u4fb5\u5bb3\u7684\u4e00\u9053\u5f3a\u6709\u529b\u7684\u201c\u5c4f\u969c\u201d\u3002\u5bf9\u8fd9\u4e00\u9886\u57df\u7684\u9002\u5f53\u6295\u5165\u6709\u52a9\u4e8e\u6784\u5efa\u53ef\u6301\u7eed\u7684\u6cbb\u7406\u57fa\u7840\uff0c\u5e76\u589e\u5f3a\u4e0e\u5408\u4f5c\u4f19\u4f34\u4e4b\u95f4\u7684\u4fe1\u4efb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u6784\u5efa\u63a7\u5236\u7cfb\u7edf\u6240\u9762\u4e34\u7684\u6311\u6218\uff0cMAN \u2013 Master Accountant Network \u63d0\u4f9b\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">\u6211\u4eec\u62e5\u6709\u4e00\u652f\u7cbe\u901a\u7a0e\u6cd5\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u81f4\u529b\u4e8e\u5e2e\u52a9\u4f01\u4e1a\u5b9e\u73b0\u8d22\u52a1\u6570\u636e\u7684\u900f\u660e\u5ea6\u3002\u7acb\u5373\u8054\u7cfbMAN\uff0c\u83b7\u53d6\u6700\u4e13\u4e1a\u7684\u589e\u957f\u5efa\u8bae\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=\"Cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_doanh_nghiep\"><\/span><b>\u5173\u4e8e\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_can_thiet_lap_kiem_toan_noi_bo_khong\"><\/span>\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u867d\u7136\u5e76\u975e\u5f3a\u5236\u8981\u6c42\uff0c\u4f46\u5c0f\u578b\u4f01\u4e1a\u4ecd\u5e94\u914d\u5907\u4e13\u95e8\u7684\u9500\u552e\u63a7\u5236\u4eba\u5458\uff0c\u4ee5\u6709\u6548\u7ba1\u7406\u73b0\u91d1\u6d41\u3002\u8fd9\u80fd\u8ba9\u4f01\u4e1a\u4e3b\u5bf9\u81ea\u5df1\u7684\u8d44\u4ea7\u66f4\u6709\u4fe1\u5fc3\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_de_van_hanh_mot_bo_phan_kiem_toan_noi_bo_la_bao_nhieu\"><\/span>\u8fd0\u8425\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u6210\u672c\u662f\u591a\u5c11\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8d39\u7528\u56e0\u516c\u53f8\u89c4\u6a21\u800c\u5f02\u3002\u5916\u5305\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u901a\u5e38\u6bd4\u5185\u90e8\u5ba1\u8ba1\u66f4\u5177\u6210\u672c\u6548\u76ca\u3002\u5bf9\u4e8e\u5f53\u4eca\u8bb8\u591a\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u4e2a\u660e\u667a\u7684\u9009\u62e9\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_vien_noi_bo_co_quyen_ky_luat_nhan_vien_khong\"><\/span>\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u662f\u5426\u6709\u6743\u5bf9\u5458\u5de5\u8fdb\u884c\u7eaa\u5f8b\u5904\u5206\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\u5ba1\u8ba1\u4eba\u5458\u4ec5\u6709\u6743\u6839\u636e\u8bc1\u636e\u63d0\u51fa\u7eaa\u5f8b\u5904\u5206\u5efa\u8bae\u3002\u6700\u7ec8\u7684\u7eaa\u5f8b\u5904\u5206\u51b3\u5b9a\u6743\u5728\u4e8e\u5355\u4f4d\u7684\u4eba\u529b\u8d44\u6e90\u7ba1\u7406\u4e3b\u7ba1\u90e8\u95e8\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 nh\u1ecf c\u00f3 c\u1ea7n thi\u1ebft l\u1eadp ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c, nh\u01b0ng \u0111\u1ec3 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n t\u1ed1t, c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u1eabn n\u00ean c\u00f3 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