{"id":5303,"date":"2026-03-16T00:56:27","date_gmt":"2026-03-16T07:56:27","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5303"},"modified":"2026-03-16T00:56:27","modified_gmt":"2026-03-16T07:56:27","slug":"kiem-toan-noi-bo-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/","title":{"rendered":"\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u8981\u6c42\uff0c\u4e5f\u662f\u5728\u52a8\u8361\u7684\u7ecf\u6d4e\u73af\u5883\u4e0b\u81f3\u5173\u91cd\u8981\u7684\u98ce\u9669\u7ba1\u7406\u5de5\u5177\u3002\u5728\u8d8a\u5357\uff0c\u5185\u90e8\u5ba1\u8ba1\u7684\u5174\u8d77\u2026\u2026 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u6807\u5fd7\u7740\u4e00\u4e2a\u91cd\u8981\u7684\u8f6c\u6298\u70b9\uff0c\u8feb\u4f7f\u8bb8\u591a\u7c7b\u578b\u7684\u4f01\u4e1a\u5efa\u7acb\u7cfb\u7edf\u7684\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u548c\u8fd0\u8425\u62a5\u544a\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u6839\u636e\u884c\u4e1a\u7edf\u8ba1\u6570\u636e\uff0c\u4f01\u4e1a\u5185\u90e8\u6709\u6548\u7684\u5ba1\u8ba1\u90e8\u95e8\u53ef\u4ee5\u5c06\u6b3a\u8bc8\u548c\u4f1a\u8ba1\u9519\u8bef\u7684\u98ce\u9669\u964d\u4f4e\u9ad8\u8fbe 40%\u3002\u5bf9\u76f8\u5173\u6cd5\u89c4\u7684\u900f\u5f7b\u7406\u89e3\u81f3\u5173\u91cd\u8981\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-66-2020-TT-BTC-ban-hanh-Quy-che-mau-kiem-toan-noi-bo-ap-dung-cho-doanh-nghiep-428958.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c66\/2020\/TT-BTC\u53f7\u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> \u6807\u51c6\u5316\u7684\u5185\u90e8\u5ba1\u8ba1\u7a0b\u5e8f\u5c06\u5e2e\u52a9\u8463\u4e8b\u4f1a\u548c\u6267\u884c\u7ba1\u7406\u5c42\u83b7\u5f97\u5ba2\u89c2\u7684\u89c6\u89d2\uff0c\u4ece\u800c\u4f7f\u4ed6\u4eec\u80fd\u591f\u505a\u51fa\u6700\u51c6\u786e\u7684\u6218\u7565\u51b3\u7b56\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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Khung_phap_ly_ve_kiem_toan_noi_bo_trong_doanh_nghiep_hien_nay\" >\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Nghi_dinh_052019ND-CP_%E2%80%93_Kim_chi_nam_cho_hoat_dong_kiem_toan\" >\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u2014\u2014\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6307\u5bfc\u539f\u5219<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Thong_tu_662020TT-BTC_va_chuan_muc_dao_duc_nghe_nghiep\" >\u7b2c 66\/2020\/TT-BTC \u53f7\u901a\u51fd\u548c\u804c\u4e1a\u9053\u5fb7\u6807\u51c6<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep\" >\u4f01\u4e1a\u5185\u90e8\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\uff1f<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Phan_loai_doanh_nghiep_theo_quy_dinh_phap_luat\" >\u6839\u636e\u6cd5\u5f8b\u6cd5\u89c4\u5bf9\u4f01\u4e1a\u8fdb\u884c\u5206\u7c7b<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai\" >\u4f01\u4e1a\u81ea\u613f\u5b9e\u65bd\u7684\u597d\u5904<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Chuc_nang_va_nhiem_vu_cua_kiem_toan_noi_bo_trong_doanh_nghiep\" >\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u804c\u80fd\u548c\u804c\u8d23<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Kiem_tra_tinh_tuan_thu_phap_luat_va_quy_dinh_noi_bo\" >\u68c0\u67e5\u662f\u5426\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u548c\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u3002<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Danh_gia_he_thong_kiem_soat_noi_bo_va_quan_tri_rui_ro\" >\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u548c\u98ce\u9669\u7ba1\u7406\u4f53\u7cfb\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Quy_trinh_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep_chuan_xac\" >\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u6807\u51c6\u7a0b\u5e8f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\" >\u57fa\u4e8e\u98ce\u9669\u8bc4\u4f30\u7684\u5ba1\u8ba1\u8ba1\u5212\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Thuc_hien_kiem_tra_va_thu_thap_bang_chung_kiem_toan\" >\u8fdb\u884c\u5ba1\u8ba1\u6d4b\u8bd5\u5e76\u6536\u96c6\u5ba1\u8ba1\u8bc1\u636e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Bao_cao_ket_qua_va_theo_doi_thuc_hien_kien_nghi\" >\u6c47\u62a5\u7ed3\u679c\u5e76\u76d1\u7763\u5efa\u8bae\u7684\u843d\u5b9e\u60c5\u51b5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Phan_biet_kiem_toan_noi_bo_va_kiem_toan_doc_lap\" >\u533a\u5206\u5185\u90e8\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Su_khac_biet_ve_muc_dich_va_pham_vi\" >\u76ee\u7684\u548c\u8303\u56f4\u4e0a\u7684\u5dee\u5f02<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Moi_quan_he_tuong_ho_trong_quan_tri_doanh_nghiep\" >\u516c\u53f8\u6cbb\u7406\u4e2d\u7684\u4e92\u60e0\u5173\u7cfb<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Nhung_thach_thuc_khi_trien_khai_kiem_toan_noi_bo_trong_doanh_nghiep\" >\u4f01\u4e1a\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u9762\u4e34\u7684\u6311\u6218\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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Rao_can_ve_chi_phi_va_nguon_nhan_luc_trinh_do_cao\" >\u6210\u672c\u58c1\u5792\u548c\u83b7\u53d6\u9ad8\u6280\u80fd\u4eba\u529b\u8d44\u6e90\u7684\u9014\u5f84\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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Su_doc_lap_va_suc_ep_tu_ban_dieu_hanh\" >\u72ec\u7acb\u6027\u4ee5\u53ca\u6765\u81ea\u6267\u884c\u59d4\u5458\u4f1a\u7684\u538b\u529b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Ung_dung_cong_nghe_trong_kiem_toan_noi_bo_trong_doanh_nghiep\" >\u6280\u672f\u5728\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4e2d\u7684\u5e94\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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Kiem_toan_lien_tuc_Continuous_Auditing\" >\u6301\u7eed\u5ba1\u8ba1<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Phan_tich_du_lieu_va_tri_tue_nhan_tao_AI\" >\u6570\u636e\u5206\u6790\u548c\u4eba\u5de5\u667a\u80fd\uff08AI\uff09<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_noi_bo\" >\u5185\u90e8\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Sai_pham_trong_hach_toan_ke_toan_va_thue\" >\u4f1a\u8ba1\u548c\u7a0e\u52a1\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Quan_ly_tai_san_va_ton_kho_long_leo\" >\u96f6\u6563\u8d44\u4ea7\u548c\u5e93\u5b58\u7ba1\u7406<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Chien_luoc_xay_dung_bo_phan_kiem_toan_noi_bo_manh_me\" >\u6784\u5efa\u5f3a\u5927\u7684\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u7b56\u7565\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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Dao_tao_nhan_su_va_cap_nhat_kien_thuc_lien_tuc\" >\u6301\u7eed\u7684\u5458\u5de5\u57f9\u8bad\u548c\u77e5\u8bc6\u66f4\u65b0\u3002<\/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\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Xay_dung_van_hoa_chinh_truc_va_minh_bach\" >\u5efa\u7acb\u8bda\u4fe1\u900f\u660e\u7684\u4f01\u4e1a\u6587\u5316\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_trong_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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Doanh_nghiep_quy_mo_nho_co_can_thiet_lap_kiem_toan_noi_bo_khong\" >\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Co_the_thue_ngoai_hoan_toan_dich_vu_kiem_toan_noi_bo_trong_doanh_nghiep_khong\" >\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u662f\u5426\u53ef\u4ee5\u5b8c\u5168\u5916\u5305\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Bao_cao_kiem_toan_noi_bo_co_phai_gui_cho_co_quan_thue_khong\" >\u5185\u90e8\u5ba1\u8ba1\u62a5\u544a\u662f\u5426\u9700\u8981\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Su_khac_biet_lon_nhat_giua_ke_toan_truong_va_kiem_toan_noi_bo_la_gi\" >\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u5185\u90e8\u5ba1\u8ba1\u5e08\u4e4b\u95f4\u6700\u5927\u7684\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_kiem_toan_noi_bo_trong_doanh_nghiep_hien_nay\"><\/span><b>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5306\" aria-describedby=\"caption-attachment-5306\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5306\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5306\" class=\"wp-caption-text\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u5fc5\u987b\u5efa\u7acb\u5728\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\u4e4b\u4e0a\uff0c\u4ee5\u786e\u4fdd\u5176\u5728\u7a0e\u52a1\u673a\u5173\u548c\u80a1\u4e1c\u9762\u524d\u5177\u6709\u53ef\u6267\u884c\u6027\u548c\u6709\u6548\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_%E2%80%93_Kim_chi_nam_cho_hoat_dong_kiem_toan\"><\/span><b>\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u2014\u2014\u5ba1\u8ba1\u6d3b\u52a8\u7684\u6307\u5bfc\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u4f01\u4e1a\u5f3a\u5236\u548c\u9f13\u52b1\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u8fd9\u662f\u76f4\u63a5\u89c4\u8303\u8be5\u6d3b\u52a8\u7684\u6700\u9ad8\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5f3a\u8c03\u4e86\u5ba1\u8ba1\u90e8\u95e8\u5728\u7ba1\u7406\u4f53\u7cfb\u4e2d\u72ec\u7acb\u5ba2\u89c2\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u660e\u786e\u89c4\u5b9a\uff0c\u4e0a\u5e02\u516c\u53f8\u548c\u56fd\u5bb6\u6301\u80a1\u8d85\u8fc750%\u7684\u516c\u53f8\u5fc5\u987b\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\u3002\u4e0d\u9075\u5b88\u89c4\u5b9a\u5c06\u53d7\u5230\u4e25\u91cd\u7684\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u635f\u5bb3\u6295\u8d44\u8005\u5bf9\u80a1\u5e02\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_662020TT-BTC_va_chuan_muc_dao_duc_nghe_nghiep\"><\/span><b>\u7b2c 66\/2020\/TT-BTC \u53f7\u901a\u51fd\u548c\u804c\u4e1a\u9053\u5fb7\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c66\/2020\/TT-BTC\u53f7\u901a\u77e5\u5c31\u793a\u8303\u89c4\u7ae0\u7684\u5b9e\u65bd\u63d0\u4f9b\u4e86\u6307\u5bfc\uff0c\u6709\u52a9\u4e8e\u89c4\u8303\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u5de5\u4f5c\u3002\u8be5\u6587\u4ef6\u8be6\u7ec6\u89c4\u5b9a\u4e86\u5ba1\u8ba1\u7684\u8ba1\u5212\u3001\u5b9e\u65bd\u4ee5\u53ca\u7f16\u5236\u63d0\u4ea4\u6267\u884c\u59d4\u5458\u4f1a\u548c\u8463\u4e8b\u4f1a\u7684\u5ba1\u8ba1\u62a5\u544a\u7684\u6b65\u9aa4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u606a\u5b88\u8bda\u4fe1\u3001\u5ba2\u89c2\u3001\u4fdd\u5bc6\u548c\u4e13\u4e1a\u80dc\u4efb\u7684\u539f\u5219\u3002\u8fd9\u4e9b\u4ef7\u503c\u89c2\u80fd\u591f\u5efa\u7acb\u4fe1\u4efb\uff0c\u800c\u4fe1\u4efb\u6b63\u662f\u9886\u5148\u7684\u7ecf\u6d4e\u4e13\u5bb6\u5728\u8bc4\u4f30\u91d1\u878d\u673a\u6784\u65f6\u59cb\u7ec8\u5f3a\u8c03\u7684\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u5185\u90e8\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5305\" aria-describedby=\"caption-attachment-5305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5305\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5305\" class=\"wp-caption-text\">\u4f01\u4e1a\u5185\u90e8\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u7ec4\u7ec7\u90fd\u6709\u8bbe\u7acb\u8be5\u90e8\u95e8\u7684\u6cd5\u5f8b\u4e49\u52a1\uff1b\u7136\u800c\uff0c\u73b0\u4ee3\u6cbb\u7406\u8d8b\u52bf\u6b63\u5728\u9f13\u52b1\u5176\u5e7f\u6cdb\u91c7\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_nghiep_theo_quy_dinh_phap_luat\"><\/span><b>\u6839\u636e\u6cd5\u5f8b\u6cd5\u89c4\u5bf9\u4f01\u4e1a\u8fdb\u884c\u5206\u7c7b<\/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\u7684\u89c4\u5b9a\uff0c\u6211\u4eec\u5bf9\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u673a\u6784\u8fdb\u884c\u4e86\u5982\u4e0b\u5206\u7c7b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u673a\u6784\u5206\u7c7b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e1a\u52a1\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5fc5\u9700\u72b6\u6001<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u5df2\u5728\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u662f\u6bcd\u516c\u53f8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u6709\u9650\u8d23\u4efb\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u300a\u56fd\u5bb6\u8d44\u672c\u7ba1\u7406\u6cd5\u300b\u7b2c\u516b\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u79c1\u8425\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9f13\u52b1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u613f\u6cbb\u7406<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai\"><\/span><b>\u4f01\u4e1a\u81ea\u613f\u5b9e\u65bd\u7684\u597d\u5904<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u4f46\u4f01\u4e1a\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u5728\u83b7\u5f97\u94f6\u884c\u8d37\u6b3e\u6216\u5438\u5f15\u56fd\u9645\u6295\u8d44\u65b9\u9762\u80fd\u5e26\u6765\u663e\u8457\u7684\u7ade\u4e89\u4f18\u52bf\u3002\u826f\u597d\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u4f53\u73b0\u4e86\u4f01\u4e1a\u5728\u7a0e\u52a1\u7533\u62a5\u65b9\u9762\u7684\u4e13\u4e1a\u6027\u548c\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u901a\u5e38\u4ece\u6210\u7acb\u521d\u671f\u5c31\u4f18\u5148\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u673a\u5236\uff0c\u4ee5\u4e0e\u6bcd\u516c\u53f8\u6d41\u7a0b\u4fdd\u6301\u4e00\u81f4\u3002\u8fd9\u6709\u52a9\u4e8e\u9632\u8303\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u548c\u6210\u672c\u4f1a\u8ba1\u9519\u8bef\u76f8\u5173\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuc_nang_va_nhiem_vu_cua_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u804c\u80fd\u548c\u804c\u8d23<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5304\" aria-describedby=\"caption-attachment-5304\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5304\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep.jpg\" alt=\"Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5304\" class=\"wp-caption-text\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u804c\u80fd\u548c\u804c\u8d23<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u4e86\u89e3\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u7684\u91cd\u8981\u6027\uff0c\u6211\u4eec\u9700\u8981\u6df1\u5165\u5206\u6790\u8be5\u90e8\u95e8\u5728\u8fd0\u8425\u7cfb\u7edf\u4e2d\u6267\u884c\u7684\u6838\u5fc3\u529f\u80fd\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_phap_luat_va_quy_dinh_noi_bo\"><\/span><b>\u68c0\u67e5\u662f\u5426\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u548c\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9996\u8981\u4efb\u52a1 <\/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;\"> \u5bf9\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u5305\u62ec\u8bc4\u4f30\u5176\u5bf9\u7a0e\u52a1\u548c\u4f1a\u8ba1\u6cd5\u89c4\u4ee5\u53ca\u8d22\u653f\u90e8\u6307\u5bfc\u6027\u6587\u4ef6\u7684\u9075\u5b88\u60c5\u51b5\u3002\u53ca\u65e9\u53d1\u73b0\u589e\u503c\u7a0e\u6216\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u4e2d\u7684\u9519\u8bef\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u8fd8\u4f1a\u5ba1\u67e5\u5185\u90e8\u652f\u51fa\u89c4\u7ae0\u5236\u5ea6\u548c\u5df2\u6279\u51c6\u7684\u7ecf\u6d4e\u6280\u672f\u6807\u51c6\u7684\u6267\u884c\u60c5\u51b5\u3002\u8fd9\u786e\u4fdd\u6240\u6709\u73b0\u91d1\u6d41\u90fd\u7528\u4e8e\u6b63\u5f53\u7528\u9014\u5e76\u5f97\u5230\u6709\u6548\u5229\u7528\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u516c\u53f8\u8d44\u6e90\u7684\u6d6a\u8d39\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo_va_quan_tri_rui_ro\"><\/span><b>\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u548c\u98ce\u9669\u7ba1\u7406\u4f53\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u5e38\u88ab\u6bd4\u4f5c\u7ec4\u7ec7\u7684\u201c\u514d\u75ab\u7cfb\u7edf\u201d\u3002\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u8d1f\u8d23\u6838\u5b9e\u5404\u9879\u63a7\u5236\u673a\u5236\u662f\u5426\u6309\u9884\u671f\u8fd0\u884c\uff0c\u6db5\u76d6\u4ece\u91c7\u8d2d\u548c\u4ed3\u50a8\u5230\u9500\u552e\u548c\u6536\u6b3e\u7684\u5404\u4e2a\u73af\u8282\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u6570\u5b57\u5316\u65f6\u4ee3\uff0c\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u8303\u56f4\u5df2\u6269\u5c55\u5230\u5305\u62ecIT\u7cfb\u7edf\u548c\u6570\u636e\u5b89\u5168\u5ba1\u8ba1\u3002\u4fdd\u62a4\u5ba2\u6237\u4fe1\u606f\u548c\u5546\u4e1a\u79d8\u5bc6\u5df2\u6210\u4e3a\u73b0\u4ee3\u5ba1\u8ba1\u5b9e\u8df5\u4e2d\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\uff0c\u4ee5\u5e94\u5bf9\u7f51\u7edc\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep_chuan_xac\"><\/span><b>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u6807\u51c6\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6210\u529f\u7684\u5ba1\u8ba1\u9700\u8981\u7cfb\u7edf\u3001\u5408\u4e4e\u903b\u8f91\u7684\u65b9\u6cd5\uff0c\u4ee5\u786e\u4fdd\u91d1\u878d\u4f53\u7cfb\u4e2d\u6ca1\u6709\u4efb\u4f55\u91cd\u5927\u98ce\u9669\u88ab\u5ffd\u89c6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\"><\/span><b>\u57fa\u4e8e\u98ce\u9669\u8bc4\u4f30\u7684\u5ba1\u8ba1\u8ba1\u5212\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u7b2c\u4e00\u9636\u6bb5\u662f\u8bc6\u522b\u9ad8\u98ce\u9669\u9886\u57df\uff0c\u4ee5\u4fbf\u96c6\u4e2d\u8d44\u6e90\u3002\u4f8b\u5982\uff0c\u91c7\u8d2d\u548c\u8d22\u52a1\u7b49\u90e8\u95e8\u7531\u4e8e\u5bb9\u6613\u53d1\u751f\u8d44\u4ea7\u6b3a\u8bc8\uff0c\u901a\u5e38\u4f1a\u88ab\u5217\u4e3a\u5b63\u5ea6\u5ba1\u8ba1\u7684\u4f18\u5148\u5bf9\u8c61\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u53f8\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u5fc5\u987b\u7ecf\u8463\u4e8b\u4f1a\u6279\u51c6\u540e\u65b9\u53ef\u5b9e\u65bd\u3002\u8be5\u8ba1\u5212\u5fc5\u987b\u8be6\u7ec6\u8bf4\u660e\u65f6\u95f4\u8868\u3001\u53c2\u4e0e\u4eba\u5458\u4ee5\u53ca\u6838\u5b9e\u65b9\u6cd5\uff0c\u4f8b\u5982\u4ea4\u53c9\u6838\u5bf9\u3001\u5b9e\u7269\u76d8\u70b9\u548c\u5458\u5de5\u8bbf\u8c08\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_tra_va_thu_thap_bang_chung_kiem_toan\"><\/span><b>\u8fdb\u884c\u5ba1\u8ba1\u6d4b\u8bd5\u5e76\u6536\u96c6\u5ba1\u8ba1\u8bc1\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u516c\u53f8\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u4f1a\u91c7\u7528\u62bd\u6837\u6280\u672f\u6765\u68c0\u9a8c\u4f1a\u8ba1\u6587\u4ef6\u7684\u771f\u5b9e\u6027\u3002\u6240\u6709\u7ed3\u8bba\u90fd\u5fc5\u987b\u57fa\u4e8e\u786e\u51ff\u7684\u8bc1\u636e\uff0c\u800c\u975e\u5ba1\u8ba1\u4eba\u5458\u7684\u4e3b\u89c2\u81c6\u65ad\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4e2d\u5e94\u7528\u8f6f\u4ef6\u6709\u52a9\u4e8e\u52a0\u901f\u5904\u7406\u5927\u91cf\u6570\u636e\uff08\u5927\u6570\u636e\uff09\u3002\u7b97\u6cd5\u53ef\u4ee5\u81ea\u52a8\u68c0\u6d4b\u5f02\u5e38\u4ea4\u6613\uff0c\u4f7f\u5ba1\u8ba1\u4eba\u5458\u80fd\u591f\u4e13\u6ce8\u4e8e\u771f\u6b63\u91cd\u8981\u7684\u95ee\u9898\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_va_theo_doi_thuc_hien_kien_nghi\"><\/span><b>\u6c47\u62a5\u7ed3\u679c\u5e76\u76d1\u7763\u5efa\u8bae\u7684\u843d\u5b9e\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5b8c\u6210\u540e\uff0c\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u4f1a\u7f16\u5236\u4e00\u4efd\u7efc\u5408\u62a5\u544a\uff0c\u603b\u7ed3\u9519\u8bef\u5e76\u63d0\u51fa\u6574\u6539\u65b9\u6848\u3002\u8be5\u62a5\u544a\u5c06\u4f5c\u4e3a\u8463\u4e8b\u4f1a\u8c03\u6574\u8fd0\u8425\u6d41\u7a0b\u3001\u4f18\u5316\u4f1a\u8ba1\u5236\u5ea6\u4ee5\u53ca\u66f4\u597d\u5730\u9075\u5b88\u7a0e\u6cd5\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u91cd\u8981\u7684\u662f\uff0c\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u5fc5\u987b\u5bf9\u4e0a\u4e00\u4efd\u62a5\u544a\u4e2d\u63d0\u51fa\u7684\u5efa\u8bae\u8fdb\u884c\u540e\u7eed\u5ba1\u8ba1\u3002\u9519\u8bef\u662f\u5426\u5f97\u5230\u5f7b\u5e95\u7ea0\u6b63\uff0c\u51b3\u5b9a\u4e86\u6574\u4e2a\u7ec4\u7ec7\u5ba1\u8ba1\u6d41\u7a0b\u7684\u5b9e\u9645\u6709\u6548\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_noi_bo_va_kiem_toan_doc_lap\"><\/span><b>\u533a\u5206\u5185\u90e8\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u5e38\u5e38\u6df7\u6dc6\u8fd9\u4e24\u4e2a\u6982\u5ff5\uff0c\u5bfc\u81f4\u5176\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6709\u6548\u6027\u65e0\u6cd5\u5f97\u5230\u6700\u5927\u7a0b\u5ea6\u7684\u53d1\u6325\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_ve_muc_dich_va_pham_vi\"><\/span><b>\u76ee\u7684\u548c\u8303\u56f4\u4e0a\u7684\u5dee\u5f02<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4fa7\u91cd\u4e8e\u6539\u5584\u516c\u53f8\u6cbb\u7406\uff0c\u5e76\u5728\u6574\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e3a\u7ba1\u7406\u5c42\u63d0\u4f9b\u5efa\u8bae\u3002\u800c\u72ec\u7acb\u5ba1\u8ba1\u5219\u4e3b\u8981\u6838\u5b9e\u7279\u5b9a\u65f6\u95f4\u70b9\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u533a\u5206\u5185\u90e8\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u7684\u8868\u683c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62a5\u544a\u5b9e\u4f53<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8463\u4e8b\u4f1a\/\u7ba1\u7406\u59d4\u5458\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u80a1\u4e1c\/\u653f\u5e9c\u673a\u6784<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u6210\u8fd0\u8425\u6d3b\u52a8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u91cd\u8981\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5468\u671f\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u5730\u3001\u5b9a\u671f\u5730<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6309\u8d22\u653f\u5e74\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u91cd\u70b9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9884\u9632\u672a\u6765\u98ce\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u5386\u53f2\u6570\u636e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Moi_quan_he_tuong_ho_trong_quan_tri_doanh_nghiep\"><\/span><b>\u516c\u53f8\u6cbb\u7406\u4e2d\u7684\u4e92\u60e0\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u5b58\u5728\u5dee\u5f02\uff0c\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4ecd\u80fd\u4e3a\u72ec\u7acb\u5ba1\u8ba1\u63d0\u4f9b\u53ef\u9760\u7684\u6570\u636e\u57fa\u7840\u3002\u5065\u5168\u7684\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u6709\u52a9\u4e8e\u5916\u90e8\u5ba1\u8ba1\u5e08\u7f29\u77ed\u5ba1\u8ba1\u65f6\u95f4\uff0c\u5e76\u964d\u4f4e\u4f01\u4e1a\u7684\u5ba1\u8ba1\u6210\u672c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u4e0e\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u7d27\u5bc6\u5408\u4f5c\uff0c\u786e\u4fdd\u7a0e\u52a1\u7ed3\u7b97\u6240\u9700\u7684\u8bb0\u5f55\u59cb\u7ec8\u51c6\u5907\u5c31\u7eea\uff0c\u4ece\u800c\u6784\u5efa\u8d77\u4e00\u5957\u5b89\u5168\u7684\u8d22\u52a1\u4fdd\u969c\u673a\u5236\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_khi_trien_khai_kiem_toan_noi_bo_trong_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;\">\u5c3d\u7ba1\u8bbe\u7acb\u8fd9\u4e2a\u90e8\u95e8\u6709\u5f88\u591a\u597d\u5904\uff0c\u4f46\u5bf9\u4e8e\u8d8a\u5357\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u6765\u8bf4\uff0c\u8bbe\u7acb\u8fd9\u4e2a\u90e8\u95e8\u5e76\u4e0d\u603b\u662f\u90a3\u4e48\u5bb9\u6613\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rao_can_ve_chi_phi_va_nguon_nhan_luc_trinh_do_cao\"><\/span><b>\u6210\u672c\u58c1\u5792\u548c\u83b7\u53d6\u9ad8\u6280\u80fd\u4eba\u529b\u8d44\u6e90\u7684\u9014\u5f84\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5728\u4f01\u4e1a\u5185\u90e8\u5f00\u5c55\u6709\u6548\u7684\u5ba1\u8ba1\u5de5\u4f5c\uff0c\u7ec4\u7ec7\u9700\u8981\u4e00\u652f\u5177\u5907\u8d22\u52a1\u3001\u7a0e\u6cd5\u548c\u98ce\u9669\u7ba1\u7406\u65b9\u9762\u6df1\u539a\u77e5\u8bc6\u7684\u56e2\u961f\u3002\u7ef4\u6301\u4e00\u4e2a\u4e13\u95e8\u90e8\u95e8\u7684\u6210\u672c\u901a\u5e38\u5f88\u9ad8\uff0c\u8fd9\u4f1a\u7ed9\u5904\u4e8e\u590d\u82cf\u9636\u6bb5\u7684\u4f01\u4e1a\u5e26\u6765\u6c89\u91cd\u8d1f\u62c5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u4eca\uff0c\u5916\u5305\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u6b63\u6210\u4e3a\u4e00\u79cd\u6700\u4f73\u89e3\u51b3\u65b9\u6848\u3002\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u516c\u53f8\u80fd\u591f\u4ee5\u7075\u6d3b\u7684\u4ef7\u683c\u63d0\u4f9b\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u5e2e\u52a9\u60a8\u5efa\u7acb\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_doc_lap_va_suc_ep_tu_ban_dieu_hanh\"><\/span><b>\u72ec\u7acb\u6027\u4ee5\u53ca\u6765\u81ea\u6267\u884c\u59d4\u5458\u4f1a\u7684\u538b\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u6027\u662f\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7684\u201c\u7075\u9b42\u201d\u3002\u7136\u800c\uff0c\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u53d7\u5230\u4eba\u9645\u5173\u7cfb\u6216\u7ba1\u7406\u5c42\u538b\u529b\u7684\u5f71\u54cd\uff0c\u5bfc\u81f4\u5bf9\u8fd0\u8425\u8fdd\u89c4\u884c\u4e3a\u505a\u51fa\u4e0d\u8bda\u5b9e\u7684\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u89e3\u51b3\u8fd9\u4e2a\u95ee\u9898\uff0c\u73b0\u4ee3\u4f01\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u6a21\u5f0f\u8981\u6c42\u5ba1\u8ba1\u90e8\u95e8\u76f4\u63a5\u5411\u8463\u4e8b\u4f1a\u6c47\u62a5\u3002\u8fd9\u79cd\u5229\u76ca\u5206\u79bb\u6709\u52a9\u4e8e\u786e\u4fdd\u6240\u6709\u6700\u7ec8\u5ba1\u8ba1\u7ed3\u8bba\u7684\u6700\u9ad8\u5ba2\u89c2\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\u6280\u672f\u5728\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5de5\u4e1a4.0\u65f6\u4ee3\uff0c\u4f20\u7edf\u7684\u5ba1\u8ba1\u65b9\u6cd5\u6b63\u9010\u6e10\u88ab\u66f4\u5f3a\u5927\u3001\u66f4\u667a\u80fd\u7684\u6570\u5b57\u5de5\u5177\u6240\u53d6\u4ee3\uff0c\u4ee5\u4f18\u5316\u7ee9\u6548\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_lien_tuc_Continuous_Auditing\"><\/span><b>\u6301\u7eed\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f97\u76ca\u4e8e\u96c6\u6210\u5f0fERP\u4f1a\u8ba1\u8f6f\u4ef6\uff0c\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u53ef\u4ee5\u8fdb\u884c\u5b9e\u65f6\u6570\u636e\u68c0\u67e5\u3002\u4ed6\u4eec\u65e0\u9700\u7b49\u5230\u671f\u672b\uff0c\u5373\u53ef\u5728\u4ea4\u6613\u51fa\u73b0\u5dee\u5f02\u65f6\u7acb\u5373\u53d1\u73b0\u5e76\u89e3\u51b3\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u6280\u672f\u6709\u52a9\u4e8e\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u4ece\u628a\u5173\u4eba\u8f6c\u53d8\u4e3a\u9884\u8b66\u8005\u3002\u8fd9\u5bf9\u4e8e\u73b0\u91d1\u4ea4\u6613\u91cf\u5927\u6216\u4ed3\u50a8\u7cfb\u7edf\u590d\u6742\u7684\u4f01\u4e1a\u6765\u8bf4\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_va_tri_tue_nhan_tao_AI\"><\/span><b>\u6570\u636e\u5206\u6790\u548c\u4eba\u5de5\u667a\u80fd\uff08AI\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eba\u5de5\u667a\u80fd\u901a\u8fc7\u5206\u6790\u5458\u5de5\u548c\u5408\u4f5c\u4f19\u4f34\u7684\u884c\u4e3a\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u8bc6\u522b\u6f5c\u5728\u7684\u6b3a\u8bc8\u6d3b\u52a8\u3002\u4f8b\u5982\uff0c\u4eba\u5de5\u667a\u80fd\u53ef\u4ee5\u7cbe\u51c6\u8bc6\u522b\u51fa\u6298\u6263\u5f02\u5e38\u9ad8\u7684\u8ba2\u5355\uff0c\u8fd9\u4e9b\u6298\u6263\u8fdc\u9ad8\u4e8e\u5e02\u573a\u4ef7\u683c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6280\u672f\u7684\u5e94\u7528\u4e0d\u4ec5\u63d0\u9ad8\u4e86\u51c6\u786e\u6027\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u8282\u7701\u9ad8\u8fbe 60% \u7684\u7a0b\u5e8f\u6027\u5de5\u4f5c\u65f6\u95f4\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5c06\u8d44\u6e90\u96c6\u4e2d\u4e8e\u6218\u7565\u54a8\u8be2\u548c\u5229\u6da6\u4f18\u5316\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u5185\u90e8\u5ba1\u8ba1\u5728\u5f53\u524d\u4e1a\u52a1\u548c\u751f\u4ea7\u90e8\u95e8\u4e2d\u7ecf\u5e38\u53d1\u73b0\u7684\u4e00\u4e9b\u5178\u578b\u95ee\u9898\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_pham_trong_hach_toan_ke_toan_va_thue\"><\/span><b>\u4f1a\u8ba1\u548c\u7a0e\u52a1\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u7ecf\u5e38\u4f1a\u53d1\u73b0\u6536\u5165\u786e\u8ba4\u9519\u8bef\u6216\u8d39\u7528\u8d44\u672c\u5316\u4e0d\u7b26\u5408\u4f1a\u8ba1\u51c6\u5219\u7684\u60c5\u51b5\u3002\u5982\u679c\u8fd9\u4e9b\u9519\u8bef\u4e0d\u80fd\u53ca\u65f6\u7ea0\u6b63\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u5de8\u989d\u7a0e\u6b3e\u6b20\u7f34\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7f3a\u5c11\u539f\u59cb\u6587\u4ef6\u6216\u53d1\u7968\u65e0\u6548\u4e5f\u662f\u5e38\u89c1\u7684\u9519\u8bef\u3002\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u5728\u7a0e\u52a1\u673a\u5173\u5bf9\u516c\u53f8\u529e\u516c\u5ba4\u8fdb\u884c\u73b0\u573a\u68c0\u67e5\u4e4b\u524d\uff0c\u5bf9\u6240\u6709\u8bb0\u5f55\u8fdb\u884c\u5ba1\u67e5\uff0c\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_tai_san_va_ton_kho_long_leo\"><\/span><b>\u96f6\u6563\u8d44\u4ea7\u548c\u5e93\u5b58\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u90fd\u53d1\u73b0\u4f1a\u8ba1\u8bb0\u5f55\u4e0e\u5b9e\u9645\u5e93\u5b58\u4e4b\u95f4\u5b58\u5728\u91cd\u5927\u5dee\u5f02\u3002\u8fd9\u901a\u5e38\u662f\u7531\u4e8e\u5e93\u5b58\u7ba1\u7406\u7a0b\u5e8f\u677e\u61c8\u6216\u5458\u5de5\u4e0e\u8d27\u8fd0\u516c\u53f8\u4e32\u901a\u6240\u81f4\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e0b\u8868\u5217\u51fa\u4e86\u5e38\u89c1\u7684\u8d44\u4ea7\u98ce\u9669\u7c7b\u578b\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u98ce\u9669\u533a\u57df<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e38\u89c1\u8fdd\u89c4\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73b0\u91d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u903e\u671f\u672a\u4ed8\u7684\u9884\u4ed8\u6b3e\uff0c\u8d44\u91d1\u6ee5\u7528\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u6d41\u52a8\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b58\u8d27<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6750\u6599\u635f\u5931\uff0c\u6ca1\u6709\u5e94\u6025\u51c6\u5907\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6210\u672c\u5dee\u5f02<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8d44\u4ea7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u8d34\u6807\u7b7e\uff0c\u8bef\u7528\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6d6a\u8d39\u6027\u6298\u65e7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d2d\u4e70<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62ac\u9ad8\u91c7\u8d2d\u4ef7\u683c\u5e76\u6536\u53d6\u975e\u6cd5\u4f63\u91d1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u6295\u5165\u6210\u672c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_xay_dung_bo_phan_kiem_toan_noi_bo_manh_me\"><\/span><b>\u6784\u5efa\u5f3a\u5927\u7684\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u7b56\u7565\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u4f7f\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u771f\u6b63\u6709\u6548\uff0c\u4f01\u4e1a\u4e3b\u9700\u8981\u6709\u6b63\u786e\u7684\u8fdc\u89c1\uff0c\u5e76\u5bf9\u8be5\u63a7\u5236\u7cfb\u7edf\u8fdb\u884c\u503c\u5f97\u7684\u6295\u8d44\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_va_cap_nhat_kien_thuc_lien_tuc\"><\/span><b>\u6301\u7eed\u7684\u5458\u5de5\u57f9\u8bad\u548c\u77e5\u8bc6\u66f4\u65b0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u7684\u7a0e\u6cd5\u548c\u4f1a\u8ba1\u6cd5\u89c4\u53d8\u5316\u975e\u5e38\u8fc5\u901f\u3002\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u7b2c\u4e00\u65f6\u95f4\u638c\u63e1\u65b0\u89c4\uff0c\u624d\u80fd\u4e3a\u4f1a\u8ba1\u90e8\u95e8\u63d0\u4f9b\u5408\u89c4\u65b9\u9762\u7684\u5efa\u8bae\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9f13\u52b1\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u83b7\u5f97 CIA \u7b49\u56fd\u9645\u8ba4\u8bc1\uff0c\u4e0d\u4ec5\u53ef\u4ee5\u63d0\u9ad8\u4ed6\u4eec\u7684\u4e13\u4e1a\u6280\u80fd\uff0c\u8fd8\u53ef\u4ee5\u5de9\u56fa\u4f01\u4e1a\u5728\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u548c\u94f6\u884c\u4e2d\u7684\u58f0\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_van_hoa_chinh_truc_va_minh_bach\"><\/span><b>\u5efa\u7acb\u8bda\u4fe1\u900f\u660e\u7684\u4f01\u4e1a\u6587\u5316\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u4e0d\u5e94\u88ab\u89c6\u4e3a\u6293\u9519\u7684\u8b66\u5bdf\uff0c\u800c\u5e94\u88ab\u89c6\u4e3a\u5b8c\u5584\u6d41\u7a0b\u7684\u5408\u4f5c\u4f19\u4f34\u3002\u5f53\u5458\u5de5\u7406\u89e3\u5185\u90e8\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4ed6\u4eec\u66f4\u5b89\u5168\u5730\u5de5\u4f5c\u5e76\u907f\u514d\u4e3b\u89c2\u9519\u8bef\u65f6\uff0c\u4ed6\u4eec\u4f1a\u66f4\u79ef\u6781\u5730\u914d\u5408\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u53f8\u9886\u5bfc\u7684\u575a\u5b9a\u652f\u6301\u662f\u5148\u51b3\u6761\u4ef6\u3002\u5982\u679c\u9886\u5bfc\u5c42\u65e0\u89c6\u5185\u90e8\u5ba1\u8ba1\u7ed3\u679c\uff0c\u6574\u4e2a\u63a7\u5236\u4f53\u7cfb\u5f88\u5feb\u5c31\u4f1a\u6ca6\u4e3a\u5f62\u5f0f\u4e3b\u4e49\uff0c\u4e27\u5931\u5176\u56fa\u6709\u7684\u6cbb\u7406\u6548\u529b\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;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u662f\u4e00\u4e2a\u5efa\u7acb\u6301\u4e45\u4fe1\u4efb\u548c\u900f\u660e\u5ea6\u7684\u8fc7\u7a0b\u3002\u5728\u73b0\u4ee3\u793e\u4f1a\uff0c\u5185\u90e8\u5ba1\u8ba1\u7684\u4f5c\u7528\u8fdc\u4e0d\u6b62\u4e8e\u6838\u5bf9\u6570\u5b57\uff0c\u5b83\u66f4\u662f\u4e00\u4e2a\u6218\u7565\u5408\u4f5c\u4f19\u4f34\uff0c\u5e2e\u52a9\u60a8\u8bc6\u522b\u98ce\u9669\u3001\u4f18\u5316\u73b0\u91d1\u6d41\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u6bcf\u5e74\u4ea7\u751f\u7684\u4e0d\u5408\u7406\u7a0e\u8d39\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u7aed\u8bda\u4e3a\u60a8\u63d0\u4f9b\u6700\u4e13\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u3002\u6211\u4eec\u81f4\u529b\u4e8e\u5e2e\u52a9\u60a8\u6784\u5efa\u7a33\u5065\u7684\u63a7\u5236\u4f53\u7cfb\uff0c\u4e25\u683c\u9075\u5b88 05\/2019\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u804c\u4e1a\u9053\u5fb7\u6807\u51c6\u3002MAN \u5c06\u966a\u4f34\u60a8\u8e0f\u4e0a\u4fdd\u62a4\u8d44\u4ea7\u3001\u63d0\u5347\u4ef7\u503c\u7684\u65c5\u7a0b\uff0c\u901a\u8fc7\u5168\u9762\u7684\u5185\u90e8\u5ba1\u8ba1\u89e3\u51b3\u65b9\u6848\uff0c\u52a9\u529b\u60a8\u7684\u4f01\u4e1a\u53d1\u5c55\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_kiem_toan_noi_bo_trong_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<p><span style=\"font-weight: 400;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_nho_co_can_thiet_lap_kiem_toan_noi_bo_khong\"><\/span>\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\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\u6cd5\u5f8b\u6ca1\u6709\u5f3a\u5236\u8981\u6c42\uff0c\u4f46\u5c0f\u4f01\u4e1a\u4ecd\u5e94\u5efa\u7acb\u57fa\u672c\u7684\u63a7\u5236\u70b9\uff0c\u4ee5\u4fdd\u62a4\u8d44\u4ea7\u5e76\u786e\u4fdd\u5185\u90e8\u7ba1\u7406\u6240\u9700\u7684\u4f1a\u8ba1\u6570\u636e\u51c6\u786e\u65e0\u8bef\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=\"Co_the_thue_ngoai_hoan_toan_dich_vu_kiem_toan_noi_bo_trong_doanh_nghiep_khong\"><\/span>\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u662f\u5426\u53ef\u4ee5\u5b8c\u5168\u5916\u5305\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\u7b2c 05\/2019\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8058\u8bf7\u4e13\u4e1a\u516c\u53f8\u6267\u884c\u5185\u90e8\u5ba1\u8ba1\u804c\u80fd\uff0c\u4ee5\u4f18\u5316\u4eba\u5458\u6210\u672c\u5e76\u786e\u4fdd\u62a5\u544a\u7684\u5ba2\u89c2\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=\"Bao_cao_kiem_toan_noi_bo_co_phai_gui_cho_co_quan_thue_khong\"><\/span>\u5185\u90e8\u5ba1\u8ba1\u62a5\u544a\u662f\u5426\u9700\u8981\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u672c\u62a5\u544a\u4ec5\u4f9b\u5185\u90e8\u7ba1\u7406\u4e4b\u7528\uff1b\u4f46\u662f\uff0c\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\uff0c\u6709\u5173\u90e8\u95e8\u53ef\u80fd\u4f1a\u8981\u6c42\u63d0\u4f9b\u672c\u62a5\u544a\u4ee5\u8bc4\u4f30\u8d35\u516c\u53f8\u7684\u63a7\u5236\u7cfb\u7edf\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=\"Su_khac_biet_lon_nhat_giua_ke_toan_truong_va_kiem_toan_noi_bo_la_gi\"><\/span>\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u5185\u90e8\u5ba1\u8ba1\u5e08\u4e4b\u95f4\u6700\u5927\u7684\u533a\u522b\u662f\u4ec0\u4e48\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    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