{"id":5343,"date":"2026-03-17T19:45:56","date_gmt":"2026-03-18T02:45:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5343"},"modified":"2026-03-17T19:45:56","modified_gmt":"2026-03-18T02:45:56","slug":"tu-van-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/","title":{"rendered":"\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\uff1a\u5148\u8fdb\u7684\u98ce\u9669\u7ba1\u7406\u89e3\u51b3\u65b9\u6848"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u73b0\u5728\u4e0d\u4ec5\u662f\u4e00\u9879\u81ea\u613f\u6027\u8981\u6c42\uff0c\u800c\u4e14\u5df2\u6210\u4e3a\u8bb8\u591a\u7c7b\u578b\u4f01\u4e1a\u7684\u5f3a\u5236\u6027\u89c4\u5b9a\u3002 <\/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;\">\u5efa\u7acb\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u6709\u52a9\u4e8e\u8463\u4e8b\u4f1a\u548c\u7ba1\u7406\u5c42\u53ca\u65e9\u8bc6\u522b\u91cd\u5927\u98ce\u9669\u3002\u8fd9\u4f7f\u516c\u53f8\u80fd\u591f\u505a\u51fa\u51c6\u786e\u7684\u6218\u7565\u51b3\u7b56\uff0c\u5e76\u4fdd\u62a4\u80a1\u4e1c\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u7ecf\u6d4e\u4e00\u4f53\u5316\u7a0b\u5ea6\u65e5\u76ca\u52a0\u6df1\u7684\u80cc\u666f\u4e0b\uff0c\u7a0e\u52a1\u3001\u8d22\u52a1\u548c\u5185\u90e8\u821e\u5f0a\u65b9\u9762\u7684\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u6cd5\u5f8b\u540e\u679c\u3002\u4e8b\u5b9e\u4e0a\uff0c\u5df2\u6709\u8d85\u8fc7701\u5bb6\u4e0a\u5e02\u516c\u53f8\u8058\u8bf7\u4e86\u4e13\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u987e\u95ee\uff0c\u663e\u8457\u964d\u4f4e\u4e86\u884c\u653f\u5904\u7f5a\u3002\u8fd9\u4e00\u65b9\u6848\u4f18\u5316\u4e86\u8fd0\u8425\u6d41\u7a0b\uff0c\u63d0\u9ad8\u4e86\u900f\u660e\u5ea6\u3002\u4e0b\u9762\uff0c\u6211\u4eec\u5c06\u63a2\u8ba8\u6784\u5efa\u9ad8\u6548\u5ba1\u8ba1\u4f53\u7cfb\u7684\u8def\u7ebf\u56fe\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\/tu-van-kiem-toan-noi-bo\/#Khung_phap_ly_ve_kiem_toan_noi_bo_tai_Viet_Nam\" >\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6<\/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\/tu-van-kiem-toan-noi-bo\/#Nghi_dinh_052019ND-CP_va_cac_doi_tuong_bat_buoc\" >\u7b2c 05\/2019\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u5fc5\u4fee\u4e8b\u9879<\/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\/tu-van-kiem-toan-noi-bo\/#Thong_tu_082021TT-BTC_ve_Chuan_muc_kiem_toan_noi_bo\" >\u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u51c6\u5219\u7684\u7b2c08\/2021\/TT-BTC\u53f7\u901a\u51fd<\/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\/tu-van-kiem-toan-noi-bo\/#Tai_sao_doanh_nghiep_can_tu_van_kiem_toan_noi_bo_chuyen_nghiep\" >\u4f01\u4e1a\u4e3a\u4ec0\u4e48\u9700\u8981\u4e13\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\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\/tu-van-kiem-toan-noi-bo\/#Nhan_dien_va_quan_tri_rui_ro_he_thong\" >\u8bc6\u522b\u548c\u7ba1\u7406\u7cfb\u7edf\u6027\u98ce\u9669\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\/tu-van-kiem-toan-noi-bo\/#Dam_bao_tinh_trung_thuc_cua_bao_cao_tai_chinh_va_thue\" >\u786e\u4fdd\u8d22\u52a1\u548c\u7a0e\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u548c\u5b8c\u6574\u6027\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Quy_trinh_trien_khai_tu_van_kiem_toan_noi_bo_tai_MAN\" >MAN\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u7684\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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Buoc_1_Khao_sat_va_danh_gia_thuc_trang_he_thong\" >\u7b2c\u4e00\u6b65\uff1a\u8c03\u67e5\u548c\u8bc4\u4f30\u7cfb\u7edf\u7684\u73b0\u72b6\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\/tu-van-kiem-toan-noi-bo\/#Buoc_2_Xay_dung_ke_hoach_kiem_toan_dua_tren_rui_ro\" >\u6b65\u9aa4 2\uff1a\u5236\u5b9a\u57fa\u4e8e\u98ce\u9669\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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Buoc_3_Thuc_hien_kiem_toan_hien_truong_va_lay_mau\" >\u6b65\u9aa4 3\uff1a\u8fdb\u884c\u73b0\u573a\u5ba1\u6838\u5e76\u62bd\u53d6\u6837\u54c1\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Buoc_4_Lap_bao_cao_va_tu_van_giai_phap_khac_phuc\" >\u7b2c\u56db\u6b65\uff1a\u51c6\u5907\u4e00\u4efd\u62a5\u544a\u5e76\u63d0\u51fa\u7ea0\u6b63\u63aa\u65bd\u5efa\u8bae\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Cac_loai_hinh_dich_vu_tu_van_kiem_toan_noi_bo_pho_bien\" >\u5e38\u89c1\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u7c7b\u578b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Thue_ngoai_toan_phan_Outsourcing\" >\u5b8c\u5168\u5916\u5305<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Dong_phoi_hop_Co-sourcing\" >\u5171\u540c\u91c7\u8d2d<\/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\/tu-van-kiem-toan-noi-bo\/#Danh_gia_chat_luong_hoat_dong_kiem_toan_noi_bo_QA\" >\u8bc4\u4f30\u5185\u90e8\u5ba1\u8ba1\uff08QA\uff09\u6d3b\u52a8\u7684\u8d28\u91cf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Phan_tich_chi_tiet_cac_rui_ro_thuong_gap_trong_ke_toan_%E2%80%93_thue\" >\u5bf9\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e2d\u5e38\u89c1\u98ce\u9669\u7684\u8be6\u7ec6\u5206\u6790\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Rui_ro_ve_quan_ly_hang_ton_kho_va_tai_san_co_dinh\" >\u4e0e\u5e93\u5b58\u548c\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\u76f8\u5173\u7684\u98ce\u9669\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Rui_ro_tuan_thu_phap_luat_thue_va_hoa_don\" >\u4e0e\u7a0e\u52a1\u548c\u53d1\u7968\u5408\u89c4\u6027\u76f8\u5173\u7684\u98ce\u9669\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Giai_phap_toi_uu_hoa_bo_may_thong_qua_tu_van_kiem_toan_noi_bo\" >\u901a\u8fc7\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u4f18\u5316\u7ec4\u7ec7\u7ed3\u6784\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Chuyen_doi_so_trong_hoat_dong_kiem_soat\" >\u63a7\u5236\u8fd0\u8425\u4e2d\u7684\u6570\u5b57\u5316\u8f6c\u578b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Cau_hoi_thuong_gap_ve_tu_van_kiem_toan_noi_bo\" >\u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Doanh_nghiep_nho_co_can_thuc_hien_tu_van_kiem_toan_noi_bo_khong\" >\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\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\/tu-van-kiem-toan-noi-bo\/#Chi_phi_cho_dich_vu_tu_van_kiem_toan_noi_bo_thuong_la_bao_nhieu\" >\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u7684\u5178\u578b\u8d39\u7528\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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tu-van-kiem-toan-noi-bo\/#Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_noi_bo_la_gi\" >\u72ec\u7acb\u5ba1\u8ba1\u548c\u5185\u90e8\u5ba1\u8ba1\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_kiem_toan_noi_bo_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u65e5\u8d8b\u5b8c\u5584\uff0c\u4e3a\u4f01\u4e1a\u6709\u6548\u5b9e\u65bd\u548c\u9075\u5b88\u76f8\u5173\u6cd5\u89c4\u5960\u5b9a\u4e86\u575a\u5b9e\u7684\u57fa\u7840\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c2019\u5e74\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u5185\u90e8\u5ba1\u8ba1\u7684\u5f3a\u5236\u6027\u4e3b\u4f53\u548c\u5b9e\u4f53\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-8-2021-TT-BTC-chuan-muc-kiem-toan-noi-bo-Viet-Nam-428959.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 08\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u6307\u5357\u5efa\u7acb\u4e86\u4e00\u5957\u6807\u51c6\u4f53\u7cfb\u3002\u638c\u63e1\u8fd9\u4e9b\u6587\u4ef6\u6709\u52a9\u4e8e\u4f01\u4e1a\u6784\u5efa\u89c4\u8303\u5316\u7684\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff0c\u4ece\u800c\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u98ce\u9669\u7ba1\u7406\u6c34\u5e73\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_va_cac_doi_tuong_bat_buoc\"><\/span><b>\u7b2c 05\/2019\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u5fc5\u4fee\u4e8b\u9879<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u76f8\u5173\u6cd5\u5f8b\u662f\u5f00\u5c55\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u7684\u7b2c\u4e00\u6b65\u3002\u6839\u636e\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c8\u6761\u548c\u7b2c9\u6761\u7684\u89c4\u5b9a\uff0c\u516c\u5171\u5229\u76ca\u5b9e\u4f53\u3001\u56fd\u6709\u4f01\u4e1a\u548c\u5927\u578b\u884c\u653f\u516c\u5171\u670d\u52a1\u673a\u6784\u5fc5\u987b\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u5fc5\u987b\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u5b9e\u4f53\u5217\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8868\u683c\u5217\u51fa\u4e86\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u6240\u9700\u7684\u5b9e\u4f53\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5355\u4f4d\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u6761\u6b3e\u53ca\u7ec6\u5219<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b8c\u6210\u671f\u9650<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u6709\u5728\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u516c\u53f8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2021\u5e744\u67081\u65e5\u4e4b\u524d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u4e00\u5bb6\u91c7\u7528\u6bcd\u5b50\u516c\u53f8\u6a21\u5f0f\u8fd0\u8425\u7684\u6bcd\u516c\u53f8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5dde\u9996\u90fd\u7684\u76f8\u5173\u89c4\u5b9a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5171\u670d\u52a1\u5355\u4f4d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ecf\u5e38\u6027\u652f\u51fa\u548c\u6295\u8d44\u6027\u652f\u51fa\u7684\u81ea\u7b79\u8d44\u91d1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u603b\u8d44\u4ea7\u8d85\u8fc75\u4e07\u4ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_082021TT-BTC_ve_Chuan_muc_kiem_toan_noi_bo\"><\/span><b>\u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u51c6\u5219\u7684\u7b2c08\/2021\/TT-BTC\u53f7\u901a\u51fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5f00\u5c55\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u65f6\uff0c\u4e13\u5bb6\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u8d8a\u53572021\u5e74\u7b2c08\u53f7\u901a\u77e5\uff08TT-BTC\uff09\u6240\u9881\u5e03\u7684\u300a\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u51c6\u5219\u300b\u3002\u8be5\u51c6\u5219\u4f5c\u4e3a\u786e\u4fdd\u72ec\u7acb\u6027\u548c\u5ba2\u89c2\u6027\u7684\u6307\u5bfc\u539f\u5219\uff0c\u660e\u786e\u754c\u5b9a\u4e86\u5ba1\u8ba1\u4eba\u5458\u5728\u5b9e\u9645\u5de5\u4f5c\u4e2d\u5e94\u5177\u5907\u7684\u4e13\u4e1a\u80fd\u529b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_tu_van_kiem_toan_noi_bo_chuyen_nghiep\"><\/span><b>\u4f01\u4e1a\u4e3a\u4ec0\u4e48\u9700\u8981\u4e13\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5346\" aria-describedby=\"caption-attachment-5346\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5346\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-tu-van-kiem-toan-noi-bo-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5346\" class=\"wp-caption-text\">\u4f01\u4e1a\u4e3a\u4ec0\u4e48\u9700\u8981\u4e13\u4e1a\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u9762\u4e34\u65e5\u76ca\u4e25\u5cfb\u7684\u8fd0\u8425\u3001\u8d22\u52a1\u548c\u5408\u89c4\u98ce\u9669\u7684\u80cc\u666f\u4e0b\uff0c\u4e13\u4e1a\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u7684\u91cd\u8981\u6027\u4e0e\u65e5\u4ff1\u589e\u3002\u8fd9\u4e0d\u4ec5\u6709\u52a9\u4e8e\u53d1\u73b0\u9519\u8bef\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u6784\u5efa\u6709\u6548\u7684\u63a7\u5236\u4f53\u7cfb\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u5e76\u4ece\u65e9\u671f\u9636\u6bb5\u4e3b\u52a8\u9884\u9632\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_va_quan_tri_rui_ro_he_thong\"><\/span><b>\u8bc6\u522b\u548c\u7ba1\u7406\u7cfb\u7edf\u6027\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u5e2e\u52a9\u4f01\u4e1a\u6784\u5efa\u6db5\u76d6\u8fd0\u8425\u3001\u8d22\u52a1\u548c\u5408\u89c4\u65b9\u9762\u7684\u98ce\u9669\u77e9\u9635\u3002\u72ec\u7acb\u8bc4\u4f30\u6709\u52a9\u4e8e\u7ba1\u7406\u5c42\u8bc6\u522b\u4f1a\u8ba1\u6216\u4eba\u529b\u8d44\u6e90\u90e8\u95e8\u7ecf\u5e38\u5ffd\u7565\u7684\u201c\u76f2\u70b9\u201d\uff0c\u4ece\u800c\u786e\u4fdd\u6240\u6709\u4e1a\u52a1\u8fd0\u8425\u59cb\u7ec8\u5904\u4e8e\u5b89\u5168\u53ef\u63a7\u7684\u73af\u5883\u4e2d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u987e\u95ee <\/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;\"> \u6211\u4eec\u5c06\u5b9a\u671f\u5ba1\u67e5\u91c7\u8d2d\u3001\u9500\u552e\u548c\u5e93\u5b58\u7ba1\u7406\u7b49\u5173\u952e\u6d41\u7a0b\u3002\u5ba1\u8ba1\u62a5\u544a\u7684\u7ed3\u679c\u5c06\u4e3a\u663e\u8457\u63d0\u5347\u8fd0\u8425\u7ee9\u6548\u5960\u5b9a\u57fa\u7840\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u53ef\u4ee5\u4e3b\u52a8\u9884\u9632\u4e0d\u5fc5\u8981\u7684\u8d44\u4ea7\u635f\u5931\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_trung_thuc_cua_bao_cao_tai_chinh_va_thue\"><\/span><b>\u786e\u4fdd\u8d22\u52a1\u548c\u7a0e\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u548c\u5b8c\u6574\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u9886\u57df\uff0c\u6570\u636e\u5dee\u5f02\u5f80\u5f80\u4f1a\u5bfc\u81f4\u5de8\u989d\u6b20\u7a0e\u548c\u6ede\u7eb3\u91d1\u3002\u901a\u8fc7\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\uff0c\u53ef\u4ee5\u89e3\u51b3\u4f1a\u8ba1\u9519\u8bef\u6216\u4e0d\u5408\u7406\u7684\u6536\u5165\u786e\u8ba4\u95ee\u9898\u3002\u4e13\u5bb6\u5c06\u534f\u52a9\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u68c0\u67e5\u524d\u53ca\u65f6\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u8bf4\u660e\u4e86\u4eba\u5de5\u63a7\u5236\u4e0e\u5185\u90e8\u5ba1\u8ba1\u987e\u95ee\u652f\u6301\u7684\u63a7\u5236\u4e4b\u95f4\u7684\u533a\u522b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5bf9\u6bd4\u8868\u7a81\u51fa\u4e86\u4eba\u5de5\u63a7\u5236\u4e0e\u5185\u90e8\u5ba1\u8ba1\u987e\u95ee\u652f\u6301\u7684\u63a7\u5236\u4e4b\u95f4\u7684\u5dee\u5f02\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f20\u7edf\u63a7\u5236<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u540e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6570\u636e\u9519\u8bef\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5% &#8211; 10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&lt; 1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u95e8\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10-15\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5\u5929<\/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;\">\u88ab\u52a8\u8bed\u6001\uff08\u4e8b\u540e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u52a8\u5f0f\uff08\u4ece\u4e00\u5f00\u59cb\u5c31\u9884\u9632\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_tu_van_kiem_toan_noi_bo_tai_MAN\"><\/span><b>MAN\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u7684\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5345\" aria-describedby=\"caption-attachment-5345\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5345\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-tu-van-kiem-toan-noi-bo-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5345\" class=\"wp-caption-text\">MAN\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u7684\u6d41\u7a0b\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u6d41\u7a0b\u91c7\u7528\u57fa\u4e8e\u98ce\u9669\u7684\u65b9\u6cd5\u8fdb\u884c\u7cfb\u7edf\u5316\u6784\u5efa\uff0c\u786e\u4fdd\u5176\u5bf9\u6bcf\u5bb6\u4f01\u4e1a\u90fd\u5177\u6709\u6709\u6548\u6027\u548c\u5b9e\u7528\u6027\u3002\u6bcf\u4e2a\u5b9e\u65bd\u6b65\u9aa4\u90fd\u7740\u91cd\u4e8e\u6539\u8fdb\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e0d\u4ec5\u53d1\u73b0\u9519\u8bef\uff0c\u8fd8\u80fd\u4f18\u5316\u8fd0\u8425\u5e76\u9884\u9632\u957f\u671f\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_danh_gia_thuc_trang_he_thong\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u8c03\u67e5\u548c\u8bc4\u4f30\u7cfb\u7edf\u7684\u73b0\u72b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u6d41\u7a0b\u7684\u521d\u59cb\u9636\u6bb5\u59cb\u4e8e\u5bf9\u63a7\u5236\u73af\u5883\u7684\u4e86\u89e3\u3002\u6211\u4eec\u4f1a\u5206\u6790\u7ec4\u7ec7\u7ed3\u6784\u3001\u6d41\u7a0b\u56fe\u548c\u73b0\u884c\u7ba1\u7406\u653f\u7b56\u3002\u76ee\u6807\u662f\u51c6\u786e\u786e\u5b9a\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6210\u719f\u5ea6\uff08\u5185\u90e8\u63a7\u5236\u6210\u719f\u5ea6\u6a21\u578b\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Xay_dung_ke_hoach_kiem_toan_dua_tren_rui_ro\"><\/span><b>\u6b65\u9aa4 2\uff1a\u5236\u5b9a\u57fa\u4e8e\u98ce\u9669\u7684\u5ba1\u8ba1\u8ba1\u5212\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u8c03\u67e5\u7ed3\u679c\uff0c\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u516c\u53f8\u5c06\u5236\u5b9a\u5e74\u5ea6\u5ba1\u8ba1\u8ba1\u5212\u3002\u8be5\u8ba1\u5212\u4f18\u5148\u5173\u6ce8\u9ad8\u98ce\u9669\u9886\u57df\uff0c\u4ee5\u4f18\u5316\u8d44\u6e90\u914d\u7f6e\u3002\u8fd9\u79cd\u65b9\u6cd5\u6709\u52a9\u4e8e\u5728\u6700\u77ed\u65f6\u95f4\u5185\u4ee5\u5408\u7406\u7684\u6210\u672c\u4e3a\u4f01\u4e1a\u521b\u9020\u6700\u5927\u4ef7\u503c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_kiem_toan_hien_truong_va_lay_mau\"><\/span><b>\u6b65\u9aa4 3\uff1a\u8fdb\u884c\u73b0\u573a\u5ba1\u6838\u5e76\u62bd\u53d6\u6837\u54c1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8fd9\u4e2a\u9636\u6bb5\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u8fdb\u884c\u8bbf\u8c08\u3001\u89c2\u5bdf\u548c\u76f4\u63a5\u67e5\u9605\u6587\u4ef6\u3002\u73b0\u4ee3\u5185\u90e8\u5ba1\u8ba1\u987e\u95ee\u901a\u5e38\u4f1a\u91c7\u7528\u7edf\u8ba1\u62bd\u6837\u6280\u672f\u548c\u4e13\u7528\u8f6f\u4ef6\uff0c\u4ee5\u786e\u4fdd\u6240\u6536\u96c6\u5ba1\u8ba1\u8bc1\u636e\u7684\u4ee3\u8868\u6027\u548c\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_bao_cao_va_tu_van_giai_phap_khac_phuc\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u51c6\u5907\u4e00\u4efd\u62a5\u544a\u5e76\u63d0\u51fa\u7ea0\u6b63\u63aa\u65bd\u5efa\u8bae\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5b8c\u6210\u540e\uff0c\u5185\u90e8\u5ba1\u8ba1\u987e\u95ee\u5c06\u4e0e\u7ba1\u7406\u5c42\u8ba8\u8bba\u5ba1\u8ba1\u7ed3\u679c\u3002\u6700\u7ec8\u62a5\u544a\u4e0d\u4ec5\u5217\u51fa\u4e0d\u8db3\u4e4b\u5904\uff0c\u8fd8\u63d0\u4f9b\u5207\u5b9e\u53ef\u884c\u7684\u5efa\u8bae\u3002\u8be5\u89e3\u51b3\u65b9\u6848\u59cb\u7ec8\u6839\u636e\u6bcf\u5bb6\u516c\u53f8\u7684\u72ec\u7279\u4e1a\u52a1\u7279\u70b9\u8fdb\u884c\u5b9a\u5236\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_dich_vu_tu_van_kiem_toan_noi_bo_pho_bien\"><\/span><b>\u5e38\u89c1\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u7c7b\u578b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5344\" aria-describedby=\"caption-attachment-5344\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5344\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien.jpg\" alt=\"C\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ed5 bi\u1ebfn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-loai-hinh-dich-vu-tu-van-kiem-toan-noi-bo-pho-bien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5344\" class=\"wp-caption-text\">\u5e38\u89c1\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u7c7b\u578b<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u6839\u636e\u81ea\u8eab\u89c4\u6a21\u3001\u8d44\u6e90\u548c\u7ba1\u7406\u76ee\u6807\uff0c\u9009\u62e9\u4e0d\u540c\u5f62\u5f0f\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u3002\u6bcf\u79cd\u670d\u52a1\u90fd\u5404\u5177\u4f18\u52bf\uff0c\u6db5\u76d6\u6210\u672c\u4f18\u5316\u3001\u56e2\u961f\u63d0\u5347\u4ee5\u53ca\u786e\u4fdd\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7b49\u8bf8\u591a\u65b9\u9762\u3002\u9009\u62e9\u5408\u9002\u7684\u6a21\u5f0f\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u53d1\u6325\u5185\u90e8\u5ba1\u8ba1\u6d3b\u52a8\u7684\u4ef7\u503c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_ngoai_toan_phan_Outsourcing\"><\/span><b>\u5b8c\u5168\u5916\u5305<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5916\u5305\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u8282\u7701\u62db\u8058\u548c\u57f9\u8bad\u6210\u672c\u3002\u4f01\u4e1a\u5c06\u6709\u673a\u4f1a\u63a5\u89e6\u5230\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u4ed6\u4eec\u6301\u6709CIA\u3001CISA\u6216ACCA\u7b49\u56fd\u9645\u8ba4\u8bc1\u3002\u60a8\u7684\u4f01\u4e1a\u65e0\u9700\u7ef4\u6301\u5e9e\u5927\u7684\u5185\u90e8\u5458\u5de5\u961f\u4f0d\uff0c\u5373\u53ef\u62e5\u6709\u4e13\u4e1a\u7684\u5ba1\u8ba1\u56e2\u961f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dong_phoi_hop_Co-sourcing\"><\/span><b>\u5171\u540c\u91c7\u8d2d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u8fd9\u79cd\u65b9\u5f0f\uff0c\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u516c\u53f8\u5c06\u4e0e\u4f01\u4e1a\u73b0\u6709\u7684\u5ba1\u8ba1\u90e8\u95e8\u5e76\u80a9\u5de5\u4f5c\u3002\u5bf9\u4e8e\u9700\u8981\u6df1\u539a\u4e13\u4e1a\u77e5\u8bc6\u6216\u6280\u672f\u8f6c\u79fb\u7684\u9879\u76ee\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u79cd\u7406\u60f3\u7684\u89e3\u51b3\u65b9\u6848\u3002\u4f01\u4e1a\u65e2\u53ef\u4ee5\u5145\u5206\u5229\u7528\u5185\u90e8\u4eba\u5458\uff0c\u53c8\u80fd\u91c7\u7528\u73b0\u4ee3\u5316\u7684\u5ba1\u8ba1\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_chat_luong_hoat_dong_kiem_toan_noi_bo_QA\"><\/span><b>\u8bc4\u4f30\u5185\u90e8\u5ba1\u8ba1\uff08QA\uff09\u6d3b\u52a8\u7684\u8d28\u91cf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u56fd\u9645\u6807\u51c6\uff0c\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u81f3\u5c11\u6bcf\u4e94\u5e74\u9700\u8981\u63a5\u53d7\u4e00\u6b21\u72ec\u7acb\u8bc4\u4f30\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5185\u90e8\u5ba1\u8ba1\u987e\u95ee\u4f5c\u4e3a\u5ba2\u89c2\u7684\u7b2c\u4e09\u65b9\uff0c\u5c06\u8bc4\u4f30\u8be5\u90e8\u95e8\u7684\u8fd0\u4f5c\u662f\u5426\u7b26\u5408\u6807\u51c6\u5e76\u4ea7\u751f\u5b9e\u9645\u4ef7\u503c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_rui_ro_thuong_gap_trong_ke_toan_%E2%80%93_thue\"><\/span><b>\u5bf9\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e2d\u5e38\u89c1\u98ce\u9669\u7684\u8be6\u7ec6\u5206\u6790\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e1a\u52a1\u4e2d\uff0c\u5982\u679c\u4f01\u4e1a\u7f3a\u4e4f\u5065\u5168\u7684\u63a7\u5236\u4f53\u7cfb\uff0c\u98ce\u9669\u59cb\u7ec8\u5b58\u5728\u3002\u8fd9\u4e9b\u9519\u8bef\u4e0d\u4ec5\u4f1a\u5f71\u54cd\u4f01\u4e1a\u7684\u53ef\u9760\u6027\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\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u6b64\u5916\uff0c\u8fd9\u8fd8\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u62d6\u6b20\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u3002\u53ca\u65e9\u8bc6\u522b\u5e38\u89c1\u98ce\u9669\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u9632\u8303\uff0c\u5e76\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_quan_ly_hang_ton_kho_va_tai_san_co_dinh\"><\/span><b>\u4e0e\u5e93\u5b58\u548c\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\u76f8\u5173\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u8fc7\u7a0b\u4e2d\uff0c\u5e93\u5b58\u635f\u5931\u98ce\u9669\u5f80\u5f80\u5f88\u9ad8\u3002\u4e3b\u8981\u539f\u56e0\u662f\u5e93\u5b58\u7ba1\u7406\u6d41\u7a0b\u677e\u61c8\u6216\u7f3a\u4e4f\u4ea4\u53c9\u6838\u5bf9\u3002\u7f3a\u4e4f\u5b9a\u671f\u5e93\u5b58\u68c0\u67e5\u4f1a\u5bfc\u81f4\u8d22\u52a1\u62a5\u8868\u51fa\u73b0\u4e25\u91cd\u504f\u5dee\uff0c\u4ece\u800c\u5f71\u54cd\u516c\u53f8\u58f0\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tuan_thu_phap_luat_thue_va_hoa_don\"><\/span><b>\u4e0e\u7a0e\u52a1\u548c\u53d1\u7968\u5408\u89c4\u6027\u76f8\u5173\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5229\u7528\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5ba1\u6838\u8fdb\u9879\u53d1\u7968\u7684\u5408\u6cd5\u6027\u3002\u6839\u636e\u7b2c78\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u7535\u5b50\u53d1\u7968\u7684\u7ba1\u7406\u5fc5\u987b\u7edd\u5bf9\u51c6\u786e\u3002\u4e13\u5bb6\u5c06\u534f\u52a9\u60a8\u68c0\u67e5\u7ecf\u6d4e\u4ea4\u6613\u7684\u5185\u5bb9\uff0c\u4ee5\u786e\u4fdd\u53d1\u7968\u59cb\u7ec8\u6709\u6548\u4e14\u5408\u6cd5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u7684\u5e38\u89c1\u7a0e\u52a1\u9519\u8bef\u5217\u8868\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f7f\u7528\u975e\u73b0\u91d1\u65b9\u5f0f\u4ed8\u6b3e\uff0c\u5219\u4e0d\u80fd\u4eab\u53d7\u589e\u503c\u7a0e\u62b5\u6263\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b3\u52a8\u5408\u540c\u4e2d\u5e76\u672a\u660e\u786e\u89c4\u5b9a\u5de5\u8d44\u548c\u5956\u91d1\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u672a\u6309\u7167\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5b8c\u5168\u7533\u62a5\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_hoa_bo_may_thong_qua_tu_van_kiem_toan_noi_bo\"><\/span><b>\u901a\u8fc7\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u4f18\u5316\u7ec4\u7ec7\u7ed3\u6784\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u4e0d\u4ec5\u4ec5\u662f\u8bc6\u522b\u9519\u8bef\uff1b\u5b83\u66f4\u662f\u4e00\u79cd\u5de5\u5177\uff0c\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u91cd\u7ec4\u548c\u4f18\u5316\u8fd0\u8425\u3002\u901a\u8fc7\u5e94\u7528\u6280\u672f\u548c\u6539\u8fdb\u63a7\u5236\u73af\u5883\uff0c\u4f01\u4e1a\u53ef\u4ee5\u63d0\u9ad8\u6cbb\u7406\u6548\u7387\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\uff0c\u5e76\u671d\u7740\u53ef\u6301\u7eed\u7684\u957f\u671f\u53d1\u5c55\u8fc8\u8fdb\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_trong_hoat_dong_kiem_soat\"><\/span><b>\u63a7\u5236\u8fd0\u8425\u4e2d\u7684\u6570\u5b57\u5316\u8f6c\u578b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u524d\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u9886\u57df\u7684\u8d8b\u52bf\u662f\u5c06\u4eba\u5de5\u667a\u80fd\u6280\u672f\u5e94\u7528\u4e8e\u5927\u6570\u636e\u5206\u6790\u3002\u8be5\u7cfb\u7edf\u65e0\u9700\u4eba\u5de5\u8fdb\u884c\u6982\u7387\u6027\u68c0\u67e5\uff0c\u5373\u53ef\u626b\u63cf\u6240\u6709\u4ea4\u6613\u6570\u636e\u4ee5\u53d1\u73b0\u5f02\u5e38\u60c5\u51b5\u3002\u8fd9\u9879\u6280\u672f\u6709\u52a9\u4e8e\u4ee5\u524d\u6240\u672a\u6709\u7684\u5f7b\u5e95\u6027\u548c\u900f\u660e\u5ea6\u9884\u9632\u91d1\u878d\u6b3a\u8bc8\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;\">\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u7684\u6838\u5fc3\u4ef7\u503c\u5728\u4e8e\u8f6c\u53d8\u5458\u5de5\u7684\u601d\u7ef4\u6a21\u5f0f\u3002\u5f53\u6bcf\u4f4d\u5458\u5de5\u90fd\u660e\u767d\u81ea\u5df1\u7684\u884c\u4e3a\u4f1a\u53d7\u5230\u516c\u5e73\u4f53\u7cfb\u7684\u76d1\u7763\u65f6\uff0c\u4ed6\u4eec\u7684\u81ea\u5f8b\u6027\u5c31\u4f1a\u589e\u5f3a\u3002\u8fd9\u5bf9\u4e8e\u4efb\u4f55\u7ec4\u7ec7\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u90fd\u81f3\u5173\u91cd\u8981\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\u54a8\u8be2\u662f\u5e2e\u52a9\u4f01\u4e1a\u5728\u77ac\u606f\u4e07\u53d8\u7684\u5546\u4e1a\u73af\u5883\u4e2d\u84ec\u52c3\u53d1\u5c55\u7684\u5173\u952e\u3002\u5efa\u7acb\u4e13\u4e1a\u7684\u63a7\u5236\u4f53\u7cfb\u4e0d\u4ec5\u4ec5\u662f\u4e3a\u4e86\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u66f4\u662f\u4e3a\u4e86\u5411\u6295\u8d44\u8005\u548c\u56fd\u9645\u5408\u4f5c\u4f19\u4f34\u5c55\u73b0\u4f01\u4e1a\u7684\u900f\u660e\u5ea6\u548c\u4fe1\u8a89\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\u5168\u9762\u7684\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u89e3\u51b3\u65b9\u6848\u3002\u6211\u4eec\u81f4\u529b\u4e8e\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u6784\u5efa\u7a33\u5065\u7684\u98ce\u9669\u7ba1\u7406\u4f53\u7cfb\uff0c\u4f18\u5316\u6210\u672c\u63a7\u5236\u3002\u8ba9\u6211\u4eec\u5b88\u62a4\u60a8\u4f01\u4e1a\u7684\u8d22\u52a1\u548c\u6cd5\u5f8b\u5b89\u5168\uff0c\u52a9\u529b\u5176\u53ef\u6301\u7eed\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=\"Cau_hoi_thuong_gap_ve_tu_van_kiem_toan_noi_bo\"><\/span><b>\u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\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_thuc_hien_tu_van_kiem_toan_noi_bo_khong\"><\/span>\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\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\u5e76\u672a\u5f3a\u5236\u8981\u6c42\u5c0f\u578b\u4f01\u4e1a\u8bbe\u7acb\u4e13\u95e8\u7684\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff0c\u4f46\u5b9a\u671f\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u81f3\u5173\u91cd\u8981\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u66f4\u597d\u5730\u7ba1\u7406\u73b0\u91d1\u6d41\uff0c\u5e76\u5728\u4e1a\u52a1\u6269\u5f20\u8fc7\u7a0b\u4e2d\u89c4\u907f\u7a0e\u52a1\u98ce\u9669\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_cho_dich_vu_tu_van_kiem_toan_noi_bo_thuong_la_bao_nhieu\"><\/span>\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u670d\u52a1\u7684\u5178\u578b\u8d39\u7528\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\u6210\u672c\u53d6\u51b3\u4e8e\u63a7\u5236\u6d41\u7a0b\u7684\u89c4\u6a21\u548c\u590d\u6742\u7a0b\u5ea6\u3002\u7136\u800c\uff0c\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u7684\u6295\u8d44\u59cb\u7ec8\u8fdc\u4f4e\u4e8e\u56e0\u7f3a\u4e4f\u63a7\u5236\u800c\u5bfc\u81f4\u7684\u7a0e\u52a1\u5904\u7f5a\u6216\u8d44\u4ea7\u635f\u5931\u7684\u98ce\u9669\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_giua_kiem_toan_doc_lap_va_kiem_toan_noi_bo_la_gi\"><\/span>\u72ec\u7acb\u5ba1\u8ba1\u548c\u5185\u90e8\u5ba1\u8ba1\u6709\u4ec0\u4e48\u533a\u522b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u72ec\u7acb\u5ba1\u8ba1\u4fa7\u91cd\u4e8e\u786e\u4fdd\u5411\u7b2c\u4e09\u65b9\u63d0\u4f9b\u7684\u8d22\u52a1\u62a5\u544a\u7684\u5b8c\u6574\u6027\u3002\u800c\u5185\u90e8\u5ba1\u8ba1\u54a8\u8be2\u5219\u4fa7\u91cd\u4e8e\u98ce\u9669\u7ba1\u7406\u3001\u8fd0\u8425\u6539\u8fdb\u4ee5\u53ca\u670d\u52a1\u4e8e\u9886\u5bfc\u56e2\u961f\u7684\u76f4\u63a5\u7ba1\u7406\u76ee\u6807\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 th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n 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\": \"Ph\u00e1p lu\u1eadt ch\u01b0a b\u1eaft bu\u1ed9c doanh nghi\u1ec7p nh\u1ecf ph\u1ea3i c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch, nh\u01b0ng t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft. N\u00f3 gi\u00fap ch\u1ee7 doanh nghi\u1ec7p qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n t\u1ed1t h\u01a1n v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro thu\u1ebf khi m\u1edf r\u1ed9ng quy m\u00f4.\"\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\": \"Chi ph\u00ed cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh ki\u1ec3m so\u00e1t. Tuy nhi\u00ean, m\u1ee9c \u0111\u1ea7u t\u01b0 cho t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 lu\u00f4n th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi r\u1ee7i ro b\u1ecb ph\u1ea1t thu\u1ebf ho\u1eb7c th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n do thi\u1ebfu ki\u1ec3m so\u00e1t g\u00e2y ra.\"\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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1eadp trung v\u00e0o t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho b\u00ean th\u1ee9 ba. Trong khi \u0111\u00f3, t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o qu\u1ea3n tr\u1ecb r\u1ee7i ro, c\u1ea3i thi\u1ec7n v\u1eadn h\u00e0nh v\u00e0 ph\u1ee5c v\u1ee5 m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb tr\u1ef1c ti\u1ebfp c\u1ee7a ban l\u00e3nh \u0111\u1ea1o.\"\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>T\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7n nay kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u t\u1ef1 nguy\u1ec7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP. Vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng ch\u1eafc gi\u00fap h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 ban \u0111i\u1ec1u [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-5343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5343","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=5343"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5343\/revisions"}],"predecessor-version":[{"id":5348,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5343\/revisions\/5348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5347"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}