{"id":5386,"date":"2026-03-19T19:31:50","date_gmt":"2026-03-20T02:31:50","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5386"},"modified":"2026-03-19T19:31:50","modified_gmt":"2026-03-20T02:31:50","slug":"cong-ty-dich-vu-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/","title":{"rendered":"\u80e1\u5fd7\u660e\u5e02\u5341\u5927\u4fe1\u8a89\u5353\u8457\u7684\u4e13\u4e1a\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u516c\u53f8\u626e\u6f14\u7740\u4f01\u4e1a\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u201c\u628a\u5173\u4eba\u201d\u89d2\u8272\uff0c\u5c24\u5176\u662f\u5728\u50cf\u80e1\u5fd7\u660e\u5e02\u8fd9\u6837\u5145\u6ee1\u6d3b\u529b\u7684\u7ecf\u6d4e\u4e2d\u5fc3\u3002\u68c0\u67e5\u548c\u6838\u5b9e\u8d22\u52a1\u62a5\u8868\u7684\u5b8c\u6574\u6027\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u6295\u8d44\u8005\u3001\u94f6\u884c\u548c\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u4f01\u4e1a\u5065\u5eb7\u72b6\u51b5\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u3001\u4e0a\u5e02\u516c\u53f8\u3001\u4fe1\u8d37\u673a\u6784\u548c\u56fd\u6709\u4f01\u4e1a\u5747\u987b\u6bcf\u5e74\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\u8d22\u653f\u90e8\u7edf\u8ba1\u6570\u636e\u663e\u793a\uff0c\u4f7f\u7528\u72ec\u7acb\u5ba1\u8ba1\u670d\u52a1\u7684\u4f01\u4e1a\u6570\u91cf\u5e73\u5747\u6bcf\u5e74\u589e\u957f8%\u81f310%\uff0c\u8868\u660e\u4f01\u4e1a\u98ce\u9669\u7ba1\u7406\u610f\u8bc6\u65e5\u76ca\u589e\u5f3a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9009\u62e9\u4e00\u5bb6\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u516c\u53f8\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u53ca\u65f6\u53d1\u73b0\u91cd\u5927\u9519\u8bef\uff0c\u5e76\u786e\u4fdd\u7b26\u5408\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219 (VAS) \u6216\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS)\u3002\u8bf7\u53c2\u9605\u4e0b\u65b9\u9886\u5148\u7684\u5ba1\u8ba1\u516c\u53f8\u8be6\u7ec6\u5217\u8868\uff0c\u627e\u5230\u6700\u9002\u5408\u60a8\u4f01\u4e1a\u7684\u9009\u62e9\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 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Danh_sach_10_Cong_ty_dich_vu_kiem_toan_uy_tin_tai_TP_HCM\" >\u80e1\u5fd7\u660e\u5e0210\u5bb6\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\u540d\u5355\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_PwC_Viet_Nam_PricewaterhouseCoopers\" >\u666e\u534e\u6c38\u9053\u8d8a\u5357\u6709\u9650\u516c\u53f8\uff08PwC Vietnam Co., Ltd.\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_Ernst_Young_Viet_Nam_EY\" >\u5b89\u6c38\u8d8a\u5357\u6709\u9650\u516c\u53f8\uff08EY\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_Deloitte_Viet_Nam\" >\u5fb7\u52e4\u8d8a\u5357\u6709\u9650\u516c\u53f8<\/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\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_KPMG_Viet_Nam\" >\u6bd5\u9a6c\u5a01\u8d8a\u5357\u6709\u9650\u516c\u53f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_Hang_Kiem_toan_AASC\" >AASC\u5ba1\u8ba1\u4e8b\u52a1\u6240\u6709\u9650\u516c\u53f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_A_C\" >A&amp;C\u5ba1\u8ba1\u54a8\u8be2\u6709\u9650\u516c\u53f8<\/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\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_Grant_Thornton_Viet_Nam\" >Grant Thornton (Vietnam) Co., Ltd.<\/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\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_RSM_Viet_Nam\" >RSM\u8d8a\u5357\u5ba1\u8ba1\u54a8\u8be2\u6709\u9650\u516c\u53f8<\/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\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/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\/cong-ty-dich-vu-kiem-toan\/#Cong_ty_TNHH_Mazars_Viet_Nam\" >\u739b\u6cfd\u8d8a\u5357\u6709\u9650\u516c\u53f8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Bang_so_sanh_cac_tieu_chi_lua_chon_cong_ty_dich_vu_kiem_toan\" >\u9009\u62e9\u5ba1\u8ba1\u516c\u53f8\u7684\u6807\u51c6\u5bf9\u6bd4\u8868\u3002<\/a><\/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\/cong-ty-dich-vu-kiem-toan\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Cac_cau_hoi_thuong_gap_ve_cong_ty_dich_vu_kiem_toan\" >\u5173\u4e8e\u5ba1\u8ba1\u516c\u53f8\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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Kiem_toan_bao_cao_tai_chinh_khac_gi_voi_dich_vu_ke_toan\" >\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e0e\u4f1a\u8ba1\u670d\u52a1\u6709\u4f55\u4e0d\u540c\uff1f<\/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\/cong-ty-dich-vu-kiem-toan\/#Khi_nao_doanh_nghiep_can_thue_cong_ty_dich_vu_kiem_toan\" >\u4f01\u4e1a\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u8058\u8bf7\u5ba1\u8ba1\u516c\u53f8\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/#Tai_sao_doanh_nghiep_nen_thue_kiem_toan_noi_bo_du_da_co_kiem_toan_doc_lap\" >\u5373\u4f7f\u4f01\u4e1a\u5df2\u7ecf\u62e5\u6709\u72ec\u7acb\u5ba1\u8ba1\u5e08\uff0c\u4e3a\u4ec0\u4e48\u8fd8\u8981\u8058\u8bf7\u5185\u90e8\u5ba1\u8ba1\u5e08\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_tieu_chuan_chuyen_mon_cua_cong_ty_dich_vu_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u4e13\u4e1a\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5387\" aria-describedby=\"caption-attachment-5387\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5387\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tieu-chuan-chuyen-mon-cua-cong-ty-dich-vu-kiem-toan.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n c\u1ee7a c\u00f4ng ty d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tieu-chuan-chuyen-mon-cua-cong-ty-dich-vu-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tieu-chuan-chuyen-mon-cua-cong-ty-dich-vu-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tieu-chuan-chuyen-mon-cua-cong-ty-dich-vu-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tieu-chuan-chuyen-mon-cua-cong-ty-dich-vu-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tieu-chuan-chuyen-mon-cua-cong-ty-dich-vu-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5387\" class=\"wp-caption-text\">\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u4e13\u4e1a\u6807\u51c6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u5728\u8d8a\u5357\u8fd0\u8425\u7684\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\u90fd\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u3002\u4e86\u89e3\u8fd9\u4e9b\u6cd5\u89c4\u6709\u52a9\u4e8e\u4f01\u4e1a\u76d1\u63a7\u5176\u670d\u52a1\u8d28\u91cf\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5ba1\u8ba1\u5e08\u548c\u5ba1\u8ba1\u516c\u53f8\u4e13\u4e1a\u8d44\u683c\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-70-2015-TT-BTC-Chuan-muc-dao-duc-nghe-nghiep-ke-toan-kiem-toan-290066.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u901a\u51fd 70\/2015\/TT-BTC<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8ba1\u5e08\u548c\u5ba1\u8ba1\u5e08\u804c\u4e1a\u9053\u5fb7\u5b88\u5219\u6761\u4f8b\uff08\u72ec\u7acb\u6027\u3001\u5ba2\u89c2\u6027\u3001\u4e13\u4e1a\u80fd\u529b\u548c\u4fdd\u5bc6\u6027\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u4f53\u7cfb\uff08VSA\uff09\u5305\u542b47\u9879\u51c6\u5219\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u8bc1\u636e\u6536\u96c6\u3001\u98ce\u9669\u8bc4\u4f30\u548c\u5f62\u6210\u5ba1\u8ba1\u610f\u89c1\u7684\u6280\u672f\u6307\u5357\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u4f1a\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u9886\u57df\u8fdd\u6cd5\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u516c\u53f8\u5fc5\u987b\u5217\u5165\u8d22\u653f\u90e8\u6bcf\u5e74\u516c\u5e03\u7684\u6709\u8d44\u683c\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1\u7684\u5b9e\u4f53\u540d\u5355\u4e2d\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_10_Cong_ty_dich_vu_kiem_toan_uy_tin_tai_TP_HCM\"><\/span><b>\u80e1\u5fd7\u660e\u5e0210\u5bb6\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\u540d\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5388\" aria-describedby=\"caption-attachment-5388\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5388\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Danh-sach-10-Cong-ty-dich-vu-kiem-toan-uy-tin-tai-TP.-HCM.jpg\" alt=\"Danh s\u00e1ch 10 C\u00f4ng ty d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i TP. HCM\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Danh-sach-10-Cong-ty-dich-vu-kiem-toan-uy-tin-tai-TP.-HCM.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Danh-sach-10-Cong-ty-dich-vu-kiem-toan-uy-tin-tai-TP.-HCM-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Danh-sach-10-Cong-ty-dich-vu-kiem-toan-uy-tin-tai-TP.-HCM-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Danh-sach-10-Cong-ty-dich-vu-kiem-toan-uy-tin-tai-TP.-HCM-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Danh-sach-10-Cong-ty-dich-vu-kiem-toan-uy-tin-tai-TP.-HCM-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5388\" class=\"wp-caption-text\">\u80e1\u5fd7\u660e\u5e0210\u5bb6\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\u540d\u5355\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u7684\u5ba1\u8ba1\u5e02\u573a\uff0c\u5c24\u5176\u662f\u80e1\u5fd7\u660e\u5e02\u7684\u5ba1\u8ba1\u5e02\u573a\uff0c\u5448\u73b0\u51fa\u660e\u663e\u7684\u4e24\u6781\u5206\u5316\uff0c\u4e3b\u8981\u5206\u4e3a\u56db\u5927\uff08\u8de8\u56fd\u516c\u53f8\uff09\u548c\u5927\u578b\u672c\u571f\u5ba1\u8ba1\u4e8b\u52a1\u6240\u4e24\u5927\u9635\u8425\u3002\u4ee5\u4e0b\u5c06\u63d0\u4f9b\u8be6\u7ec6\u5206\u6790\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_PwC_Viet_Nam_PricewaterhouseCoopers\"><\/span><b>\u666e\u534e\u6c38\u9053\u8d8a\u5357\u6709\u9650\u516c\u53f8\uff08PwC Vietnam Co., Ltd.\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u666e\u534e\u6c38\u9053\u662f\u5168\u7403\u9886\u5148\u7684\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\u4e4b\u4e00\u3002\u81ea1994\u5e74\u8fdb\u5165\u8d8a\u5357\u5e02\u573a\u4ee5\u6765\uff0c\u666e\u534e\u6c38\u9053\u5728\u8d8a\u5357\u8bbe\u6709\u4e24\u5927\u529e\u4e8b\u5904\uff0c\u62e5\u6709\u8d85\u8fc71200\u540d\u5458\u5de5\u3002\u666e\u534e\u6c38\u9053\u7684\u4f18\u52bf\u5728\u4e8e\u5176\u56fd\u9645\u6807\u51c6\u5316\u7684\u5de5\u4f5c\u6d41\u7a0b\u4ee5\u53ca\u5728\u7a0e\u52a1\u548c\u516c\u53f8\u6cbb\u7406\u54a8\u8be2\u65b9\u9762\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6211\u4eec\u7684\u65d7\u8230\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3001\u98ce\u9669\u54a8\u8be2\u3001\u4ea4\u6613\u54a8\u8be2\u548c\u6cd5\u5f8b\u54a8\u8be2\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u7b2c\u4e00\u90e1\u672c\u4e49\u574a\u9ece\u7aef\u8857 29 \u53f7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Ernst_Young_Viet_Nam_EY\"><\/span><b>\u5b89\u6c38\u8d8a\u5357\u6709\u9650\u516c\u53f8\uff08EY\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b89\u6c38\u8d8a\u5357\u662f\u81ea 1992 \u5e74\u4ee5\u6765\u9996\u5bb6\u83b7\u5f97\u8bb8\u53ef\u5728\u8d8a\u5357\u4ece\u4e8b\u5ba1\u8ba1\u4e1a\u52a1\u7684\u5916\u8d44\u4f01\u4e1a\uff08100%\uff09\u3002\u5b89\u6c38\u4ee5\u5176\u656c\u4e1a\u7684\u5de5\u4f5c\u6587\u5316\u548c\u5bf9\u5ba2\u6237\u4fe1\u606f\u7684\u7edd\u5bf9\u4fdd\u5bc6\u6027\u800c\u95fb\u540d\uff0c\u662f\u4f17\u591a\u94f6\u884c\u548c\u4e0a\u5e02\u516c\u53f8\u7684\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6211\u4eec\u7684\u65d7\u8230\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u3001\u6218\u7565\u548c\u4ea4\u6613\u54a8\u8be2\u3001\u7a0e\u52a1\u54a8\u8be2\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> Bitexco\u91d1\u878d\u5927\u53a6\uff0c\u80e1\u5fd7\u660e\u5e02\u7b2c\u4e00\u90e1\u6d77\u6f6e\u88572\u53f7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Deloitte_Viet_Nam\"><\/span><b>\u5fb7\u52e4\u8d8a\u5357\u6709\u9650\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5fb7\u52e4\u8d8a\u5357\u5728\u8d8a\u5357\u5e02\u573a\u62e5\u6709\u8d85\u8fc730\u5e74\u7684\u60a0\u4e45\u5386\u53f2\u3002\u4f5c\u4e3a\u4e00\u5bb6\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\uff0c\u5fb7\u52e4\u5728\u4e1c\u5357\u4e9a\u548c\u4e9a\u592a\u5730\u533a\u62e5\u6709\u5f3a\u5927\u7684\u7f51\u7edc\uff0c\u4e3a\u6709\u610f\u62d3\u5c55\u6d77\u5916\u6295\u8d44\u7684\u4f01\u4e1a\u63d0\u4f9b\u5f3a\u6709\u529b\u7684\u652f\u6301\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6211\u4eec\u7684\u65d7\u8230\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u4e0e\u9274\u8bc1\u3001\u98ce\u9669\u7ba1\u7406\u3001\u8d22\u52a1\u54a8\u8be2\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u7b2c\u4e00\u90e1\u540c\u8d77\u885757-69\u697c\u65f6\u4ee3\u5e7f\u573a\u5927\u53a6\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_KPMG_Viet_Nam\"><\/span><b>\u6bd5\u9a6c\u5a01\u8d8a\u5357\u6709\u9650\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6bd5\u9a6c\u5a01\u662f\u904d\u5e03150\u4e2a\u56fd\u5bb6\u7684\u5168\u7403\u7f51\u7edc\u6210\u5458\u3002\u5728\u80e1\u5fd7\u660e\u5e02\uff0c\u6bd5\u9a6c\u5a01\u4ee5\u5176\u62e5\u6709\u6781\u5176\u624e\u5b9e\u7684\u4e13\u4e1a\u77e5\u8bc6\u7684\u5ba1\u8ba1\u56e2\u961f\u800c\u5907\u53d7\u63a8\u5d07\uff0c\u5c24\u5176\u662f\u5728\u5236\u9020\u4e1a\u3001\u80fd\u6e90\u548c\u6280\u672f\u7b49\u4e13\u4e1a\u9886\u57df\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6211\u4eec\u7684\u65d7\u8230\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u3001\u7a0e\u52a1\u54a8\u8be2\u3001\u6cd5\u5f8b\u670d\u52a1\u548c\u8fd0\u8425\u54a8\u8be2\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u7b2c\u4e00\u90e1\u962e\u60e0\u8857115\u53f7\u65b0\u534e\u5927\u53a6\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Hang_Kiem_toan_AASC\"><\/span><b>AASC\u5ba1\u8ba1\u4e8b\u52a1\u6240\u6709\u9650\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">AASC\u662f\u8d8a\u5357\u5ba1\u8ba1\u884c\u4e1a\u7684\u9a84\u50b2\uff0c\u662f\u8d8a\u5357\u9996\u5bb6\u4e5f\u662f\u89c4\u6a21\u6700\u5927\u7684\u83b7\u5f97\u6cd5\u5f8b\u8ba4\u53ef\u7684\u5ba1\u8ba1\u673a\u6784\u3002\u4f5c\u4e3aHLB\u56fd\u9645\u7f51\u7edc\u6210\u5458\uff0cAASC\u4ee5\u6bd4\u56db\u5927\u66f4\u5177\u7ade\u4e89\u529b\u7684\u6536\u8d39\u63d0\u4f9b\u56fd\u9645\u6c34\u51c6\u7684\u5ba1\u8ba1\u670d\u52a1\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6211\u4eec\u7684\u65d7\u8230\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5bf9\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u548c\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u7b2c\u56db\u90e1\u962e\u5f00\u88579\u53f7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_A_C\"><\/span><b>A&amp;C\u5ba1\u8ba1\u54a8\u8be2\u6709\u9650\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fc7\u53bb31\u5e74\u6765\uff0cA&amp;C\u5df2\u53d1\u5c55\u6210\u4e3a\u56fd\u5185\u9886\u5148\u7684\u5ba1\u8ba1\u516c\u53f8\u4e4b\u4e00\u3002A&amp;C\u9ad8\u5ea6\u91cd\u89c6\u8bda\u4fe1\u548c\u72ec\u7acb\u6027\uff0c\u8ba9\u6295\u8d44\u8005\u5bf9\u8d22\u52a1\u62a5\u544a\u6570\u636e\u7684\u53ef\u9760\u6027\u611f\u5230\u653e\u5fc3\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6211\u4eec\u7684\u65d7\u8230\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd0\u8425\u5ba1\u8ba1\u3001\u5408\u89c4\u6027\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u5e73\u533a\u957f\u5c71\u88572\u53f7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Grant_Thornton_Viet_Nam\"><\/span><b>Grant Thornton (Vietnam) Co., Ltd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Grant Thornton\u96b6\u5c5e\u4e8e\u4e00\u5bb6\u4e1a\u52a1\u904d\u53ca140\u4e2a\u56fd\u5bb6\u7684\u5168\u7403\u6027\u96c6\u56e2\u3002\u8be5\u90e8\u95e8\u5c24\u5176\u64c5\u957f\u4e3a\u4e2d\u578b\u4f01\u4e1a\u63d0\u4f9b\u7075\u6d3b\u3001\u5b9a\u5236\u5316\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u5e2e\u52a9\u5b83\u4eec\u5b9e\u73b0\u53ef\u6301\u7eed\u589e\u957f\u76ee\u6807\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u5e73\u76db\u533a\u5960\u8fb9\u5e9c\u8857 561A \u53f7\u73cd\u73e0\u5e7f\u573a\u5927\u53a6\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_RSM_Viet_Nam\"><\/span><b>RSM\u8d8a\u5357\u5ba1\u8ba1\u54a8\u8be2\u6709\u9650\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">RSM\u8d8a\u5357\uff08\u6210\u7acb\u4e8e2001\u5e74\uff09\u662f\u4f01\u4e1a\u8fdb\u884cIPO\u6216\u6269\u5f20\u7684\u91cd\u8981\u5408\u4f5c\u4f19\u4f34\u3002\u51ed\u501f\u5176\u5e7f\u6cdb\u7684\u56fd\u9645\u7f51\u7edc\uff0cRSM\u80fd\u591f\u4e3a\u8de8\u5883\u7a0e\u52a1\u548c\u91d1\u878d\u95ee\u9898\u63d0\u4f9b\u591a\u89d2\u5ea6\u7684\u5206\u6790\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u7b2c\u4e00\u533a\u962e\u6587\u79cb\u8857 140 \u53f7\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uff08Master Accountant Network\uff09\u662f\u4e00\u5bb6\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8\uff0c\u662f\u80e1\u5fd7\u660e\u5e02\u9886\u5148\u7684\u77e5\u540d\u4f01\u4e1a\u4e4b\u4e00\uff0c\u64c5\u957f\u63d0\u4f9b\u7efc\u5408\u5ba1\u8ba1\u89e3\u51b3\u65b9\u6848\u548c\u98ce\u9669\u7ba1\u7406\u54a8\u8be2\u670d\u52a1\u3002MAN\u7684\u56e2\u961f\u6210\u5458\u5747\u4e3a\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u4eba\u58eb\uff0c\u4ed6\u4eec\u66fe\u5728\u591a\u5bb6\u5927\u578b\u5ba1\u8ba1\u516c\u53f8\u62c5\u4efb\u9ad8\u7ea7\u7ba1\u7406\u804c\u4f4d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\u7684\u72ec\u7279\u4e4b\u5904\u5728\u4e8e\u5176\u201c\u4ee5\u5408\u4f5c\u4e3a\u5bfc\u5411\u7684\u5ba1\u8ba1\u201d\u7406\u5ff5\u3002MAN\u5e76\u975e\u4ec5\u4ec5\u6838\u5b9e\u6570\u636e\uff0c\u800c\u662f\u63d0\u4f9b\u6df1\u5165\u7684\u7cfb\u7edf\u6f0f\u6d1e\u54a8\u8be2\u62a5\u544a\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u4f18\u5316\u5176\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6d41\u7a0b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6211\u4eec\u7684\u65d7\u8230\u670d\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3001\u5185\u90e8\u5ba1\u8ba1\u3001\u4f1a\u8ba1\u8bb0\u5f55\u5ba1\u67e5\u548c\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u7b2c\u4e03\u90e1\u5e73\u987a\u574a43\u53f719A\u8857\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Mazars_Viet_Nam\"><\/span><b>\u739b\u6cfd\u8d8a\u5357\u6709\u9650\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u739b\u6cfd\u662f\u4e00\u5bb6\u62e5\u670970\u591a\u5e74\u5386\u53f2\u7684\u54c1\u724c\u3002\u5728\u8d8a\u5357\uff0c\u739b\u6cfd\u662f\u6b27\u6d32\u4f01\u4e1a\uff08\u5c24\u5176\u662f\u6cd5\u56fd\u4f01\u4e1a\uff09\u5728\u8d8a\u5357\u5357\u90e8\u5730\u533a\u8fd0\u8425\u7684\u9996\u9009\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u7b2c\u4e00\u90e1\u962e\u675c\u8857 141 \u53f7\u8d8a\u9f99\u5927\u53a6\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_tieu_chi_lua_chon_cong_ty_dich_vu_kiem_toan\"><\/span><b>\u9009\u62e9\u5ba1\u8ba1\u516c\u53f8\u7684\u6807\u51c6\u5bf9\u6bd4\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u4e86\u89e3\u6982\u51b5\uff0c\u4ee5\u4e0b\u662f\u57fa\u4e8e\u5173\u952e\u6807\u51c6\u7684\u5bf9\u6bd4\u8868\u683c\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u9009\u62e9\u5ba1\u8ba1\u516c\u53f8\u7684\u6807\u51c6\u5bf9\u6bd4\u8868\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>\u56db\u5927\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08\u666e\u534e\u6c38\u9053\u3001\u5b89\u6c38\u3001\u5fb7\u52e4\u3001\u6bd5\u9a6c\u5a01\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>AASC \u56fd\u5185\u5ba1\u8ba1\u4e8b\u52a1\u6240\u96c6\u56e2 (A&amp;C)<\/b><\/td>\n<td style=\"text-align: center;\"><b>MAN \u53ca\u5176\u4ed6\u56fd\u9645\u96c6\u56e2\uff08MAN\u3001RSM\u3001Mazars\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u6807\u5ba2\u6237<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8de8\u56fd\u516c\u53f8\u3001\u5927\u578b\u94f6\u884c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u3001\u56fd\u5185\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u4e00\u5bb6\u5feb\u901f\u53d1\u5c55\u7684\u516c\u53f8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u670d\u52a1\u8d39<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u9ad8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u7406\u3001\u6709\u7ade\u4e89\u529b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7075\u6d3b\uff0c\u4e0e\u54a8\u8be2\u7684\u4ef7\u503c\u76f8\u79f0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7279\u4f18\u52bf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5168\u7403\u8fdb\u7a0b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u8d8a\u5357\u5e02\u573a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u98ce\u9669\u7ba1\u7406\u54a8\u8be2\u53ca\u5b9e\u65bd\u89e3\u51b3\u65b9\u6848<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u6807\u51c6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS)\u3001\u589e\u503c\u670d\u52a1\u51c6\u5219 (VAS)\u3001\u516c\u8ba4\u4f1a\u8ba1\u539f\u5219 (GAAP) \u56fd\u9645\u6807\u51c6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u4e3a\u89c6\u89c9\u6a21\u62df\u8bc4\u5206\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAS \u548c\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u516c\u53f8\u4e0d\u4ec5\u5e2e\u52a9\u4f01\u4e1a\u5c65\u884c\u6cd5\u5f8b\u4e49\u52a1\uff0c\u800c\u4e14\u5bf9\u4e8e\u63d0\u5347\u5176\u8d22\u52a1\u7ba1\u7406\u80fd\u529b\u4e5f\u81f3\u5173\u91cd\u8981\u3002\u4e00\u4efd\u201c\u65e0\u4fdd\u7559\u610f\u89c1\u201d\u7684\u5ba1\u8ba1\u62a5\u544a\u5c31\u50cf\u4e00\u5f20\u901a\u884c\u8bc1\uff0c\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u83b7\u5f97\u5927\u91cf\u8d44\u91d1\uff0c\u5e76\u5728\u5168\u7403\u8303\u56f4\u5185\u8d62\u5f97\u5546\u4e1a\u4f19\u4f34\u7684\u4fe1\u4efb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u9664\u4e86\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e4b\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u8981\u5b9a\u671f\u7684\u63a7\u5236\u673a\u5236\u6765\u9884\u9632\u6b3a\u8bc8\u5e76\u4f18\u5316\u8fd0\u8425\u3002MAN\u2014\u2014\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u5f88\u8363\u5e78\u80fd\u591f\u63d0\u4f9b\u6b64\u7c7b\u89e3\u51b3\u65b9\u6848\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u51ed\u501f\u6df1\u539a\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0cMAN \u5e2e\u52a9\u4f01\u4e1a\u6784\u5efa\u7a33\u5065\u7684\u4e09\u5c42\u9632\u5fa1\u4f53\u7cfb\u3002MAN \u62e5\u6709\u4e00\u652f\u7cbe\u901a\u7a0e\u6cd5\u548c\u4f1a\u8ba1\u51c6\u5219\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u81f4\u529b\u4e8e\u652f\u6301\u4f01\u4e1a\u8fdb\u884c\u98ce\u9669\u8bc4\u4f30\u5e76\u63d0\u5347\u8fd0\u8425\u6548\u7387\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_cong_ty_dich_vu_kiem_toan\"><\/span><b>\u5173\u4e8e\u5ba1\u8ba1\u516c\u53f8\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=\"Kiem_toan_bao_cao_tai_chinh_khac_gi_voi_dich_vu_ke_toan\"><\/span>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e0e\u4f1a\u8ba1\u670d\u52a1\u6709\u4f55\u4e0d\u540c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f1a\u8ba1\u670d\u52a1\u6d89\u53ca\u7ecf\u6d4e\u4ea4\u6613\u7684\u8bb0\u5f55\u3001\u5904\u7406\u548c\u7cfb\u7edf\u5316\u8fc7\u7a0b\u3002\u540c\u65f6\uff0c\u5ba1\u8ba1\u516c\u53f8\u5bf9\u8fd9\u4e9b\u6570\u636e\u8fdb\u884c\u72ec\u7acb\u6838\u67e5\uff0c\u4ee5\u51fa\u5177\u610f\u89c1\uff0c\u786e\u8ba4\u6240\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            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