{"id":6479,"date":"2026-07-16T16:10:38","date_gmt":"2026-07-16T09:10:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6479"},"modified":"2026-07-16T16:10:38","modified_gmt":"2026-07-16T09:10:38","slug":"bao-cao-kiem-toan-cua-cong-ty","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/","title":{"rendered":"\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\uff1a\u6807\u51c6\u5217\u62a5\u6307\u5357"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u4e0d\u4ec5\u4ec5\u662f\u4e00\u4efd\u63d0\u4ea4\u7ed9\u653f\u5e9c\u673a\u6784\u7684\u6280\u672f\u6587\u4ef6\uff0c\u4e5f\u662f\u9886\u5bfc\u8005\u4e86\u89e3\u5176\u8d22\u52a1\u8fd0\u8425\u4e2d\u771f\u6b63\u98ce\u9669\u7684\u5de5\u5177\u3002 <\/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;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u8fd9\u662f\u6267\u4e1a\u5ba1\u8ba1\u5e08\u5728\u5b8c\u6210\u5ba1\u8ba1\u5de5\u4f5c\u540e\uff0c\u6839\u636e\u5df2\u7b7e\u7f72\u7684\u5408\u540c\u5bf9\u8d22\u52a1\u62a5\u8868\u53d1\u8868\u5ba1\u8ba1\u610f\u89c1\u7684\u6587\u4ef6\u3002\u5bf9\u4e8e\u5185\u90e8\u5ba1\u8ba1\u5e08\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u800c\u8a00\uff0c\u6b63\u786e\u7406\u89e3\u8fd9\u4efd\u6587\u4ef6\u7684\u7ed3\u6784\u662f\u5c06\u5176\u8f6c\u5316\u4e3a\u51b3\u7b56\u5de5\u5177\u7684\u7b2c\u4e00\u6b65\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u8d8a\u5357\u4f01\u4e1a\u4ecd\u7136\u5c06\u5ba1\u8ba1\u62a5\u544a\u89c6\u4e3a\u5b8c\u6210\u5e74\u7ec8\u6587\u4e66\u5de5\u4f5c\u7684\u5f62\u5f0f\uff0c\u800c\u5176\u6700\u5927\u7684\u4ef7\u503c\u5728\u4e8e\u5982\u4f55\u5448\u73b0\uff0c\u624d\u80fd\u8ba9\u9886\u5bfc\u8005\u5728\u77ed\u77ed\u51e0\u5206\u949f\u5185\u638c\u63e1\u5173\u952e\u95ee\u9898\u3002\u672c\u6587\u5c06\u4ece\u5b9e\u8df5\u89d2\u5ea6\u63a2\u8ba8\u8fd9\u4e00\u95ee\u9898\u2026\u2026 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u662f\u4e00\u5bb6\u5728\u8d8a\u5357\u62e5\u6709 30 \u591a\u5e74\u7ecf\u9a8c\u7684\u5ba1\u8ba1\u3001\u4f1a\u8ba1\u548c\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\uff0c\u8be5\u516c\u53f8\u5206\u6790\u62a5\u544a\u7684\u5b9a\u4e49\u3001\u5f3a\u5236\u6027\u5185\u5bb9\u3001\u6cd5\u5f8b\u4f9d\u636e\u548c\u6f14\u793a\u6280\u5de7\uff0c\u4ee5\u786e\u4fdd\u62a5\u544a\u65e2\u7b26\u5408\u6807\u51c6\u53c8\u6613\u4e8e\u51b3\u7b56\u8005\u9605\u8bfb\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u8981\u70b9\u603b\u7ed3\u3002<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u662f\u7531\u72ec\u7acb\u5ba1\u8ba1\u5e08\u6839\u636e 2011 \u5e74\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7f16\u5236\u7684\uff0c\u5bf9\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u7684\u516c\u5141\u6027\u548c\u51c6\u786e\u6027\u4f5c\u51fa\u7ed3\u8bba\u7684\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5b83\u4e3a\u80a1\u4e1c\u3001\u94f6\u884c\u3001\u7a0e\u52a1\u673a\u5173\u548c\u7ba1\u7406\u5c42\u8bc4\u4f30\u4f01\u4e1a\u7684\u5b9e\u9645\u8d22\u52a1\u72b6\u51b5\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u6240\u6709\u4f01\u4e1a\uff0c\u5e76\u4e14\u5bf9\u4e8e\u4f9d\u6cd5\u987b\u63a5\u53d7\u5ba1\u8ba1\u7684\u5b9e\u4f53\uff08\u4e0a\u5e02\u516c\u53f8\u3001\u4fe1\u8d37\u673a\u6784\u3001\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7b49\uff09\u662f\u5f3a\u5236\u6027\u7684\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u9700\u8981\u5728\u8d22\u653f\u5e74\u5ea6\u7684\u8d22\u52a1\u7ed3\u7b97\u671f\u95f4\u63d0\u4ea4\uff0c\u4f18\u5148\u5728\u53d1\u9001\u7ed9\u7ba1\u7406\u5c42\u7684\u6587\u4ef6\u5f00\u5934\u5c31\u7a81\u51fa\u5173\u952e\u95ee\u9898\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/bao-cao-kiem-toan-cua-cong-ty\/#Bao_cao_kiem_toan_cua_cong_ty_la_gi_Dinh_nghia_theo_phap_luat_hien_hanh\" >\u4ec0\u4e48\u662f\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\uff1f\u8bf7\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u5bf9\u5176\u8fdb\u884c\u5b9a\u4e49\u3002<\/a><\/li><li 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\/bao-cao-kiem-toan-cua-cong-ty\/#Phan_biet_bao_cao_kiem_toan_cua_cong_ty_voi_bao_cao_tai_chinh\" >\u533a\u5206\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u62a5\u8868\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Bao_cao_kiem_toan_cua_cong_ty_co_vai_tro_gi_trong_quan_tri_tai_chinh\" >\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u5728\u8d22\u52a1\u7ba1\u7406\u4e2d\u626e\u6f14\u4ec0\u4e48\u89d2\u8272\uff1f<\/a><\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Noi_dung_bat_buoc_trong_bao_cao_kiem_toan_cua_cong_ty_gom_nhung_gi\" >\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Ai_chiu_trach_nhiem_lap_va_ky_bao_cao_kiem_toan_cua_cong_ty\" >\u8c01\u8d1f\u8d23\u7f16\u5236\u548c\u7b7e\u7f72\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Doanh_nghiep_nao_bat_buoc_phai_co_bao_cao_kiem_toan_cua_cong_ty_hang_nam\" >\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u63d0\u4ea4\u5e74\u5ea6\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\uff1f<\/a><\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Cac_van_ban_phap_luat_lien_quan_den_bao_cao_kiem_toan_cua_cong_ty\" >\u4e0e\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u76f8\u5173\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Lam_sao_trinh_bay_bao_cao_kiem_toan_cua_cong_ty_de_noi_bat_van_de_trong_yeu\" >\u5982\u4f55\u64b0\u5199\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u624d\u80fd\u7a81\u51fa\u5173\u952e\u95ee\u9898\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Ap_dung_nguyen_tac_trinh_bay_theo_muc_do_uu_tien\" >\u9075\u5faa\u4f18\u5148\u7ea7\u539f\u5219\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\/bao-cao-kiem-toan-cua-cong-ty\/#Su_dung_bang_phan_loai_muc_do_rui_ro\" >\u4f7f\u7528\u98ce\u9669\u7b49\u7ea7\u5206\u7c7b\u8868\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\/bao-cao-kiem-toan-cua-cong-ty\/#Dien_giai_thuat_ngu_chuyen_mon_cho_nguoi_khong_chuyen\" >\u5411\u975e\u4e13\u4e1a\u4eba\u58eb\u89e3\u91ca\u6280\u672f\u672f\u8bed\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\/bao-cao-kiem-toan-cua-cong-ty\/#Case_Study_Doanh_nghiep_bat_dong_san_tai_TPHCM_trinh_bay_bao_cao_kiem_toan_ra_sao\" >\u6848\u4f8b\u7814\u7a76\uff1a\u80e1\u5fd7\u660e\u5e02\u7684\u623f\u5730\u4ea7\u516c\u53f8\u5982\u4f55\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\uff1f<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Boi_canh\" >\u80cc\u666f<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Xu_ly_theo_tu_van_tu_MAN\" >\u6839\u636e MAN \u7684\u5efa\u8bae\u8fdb\u884c\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Ket_qua_do_luong_duoc\" >\u6d4b\u91cf\u7ed3\u679c<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Bang_so_sanh_cac_loai_y_kien_kiem_toan_thuong_gap\" >\u5e38\u89c1\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b\u5bf9\u6bd4\u8868<\/a><\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_trinh_bay_bao_cao_kiem_toan_cua_cong_ty\" >\u4e13\u5bb6\u610f\u89c1\uff1a\u63d0\u4ea4\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u65f6\u5e38\u89c1\u7684\u98ce\u9669\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_cua_cong_ty\" >\u5173\u4e8e\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Bao_cao_kiem_toan_cua_cong_ty_gom_nhung_loai_y_kien_nao\" >\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u4e2d\u5305\u542b\u54ea\u4e9b\u7c7b\u578b\u7684\u610f\u89c1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Ai_duoc_phep_ky_bao_cao_kiem_toan_cua_cong_ty\" >\u8c01\u6709\u6743\u7b7e\u7f72\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\uff1f<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Doanh_nghiep_nao_bat_buoc_phai_co_bao_cao_kiem_toan_hang_nam\" >\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u63d0\u4ea4\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u544a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Khong_nop_bao_cao_kiem_toan_dung_han_bi_phat_bao_nhieu\" >\u672a\u6309\u65f6\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u7684\u5904\u7f5a\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Lam_sao_trinh_bay_bao_cao_kiem_toan_de_lanh_dao_de_nam_bat_van_de_trong_yeu\" >\u5982\u4f55\u624d\u80fd\u4ee5\u7ba1\u7406\u5c42\u80fd\u591f\u8f7b\u677e\u638c\u63e1\u5173\u952e\u95ee\u9898\u7684\u65b9\u5f0f\u5448\u73b0\u5ba1\u8ba1\u62a5\u544a\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_cua_cong_ty_la_gi_Dinh_nghia_theo_phap_luat_hien_hanh\"><\/span><b>\u4ec0\u4e48\u662f\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\uff1f\u8bf7\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u5bf9\u5176\u8fdb\u884c\u5b9a\u4e49\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6481\" aria-describedby=\"caption-attachment-6481\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6481\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh.jpg\" alt=\"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6481\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\uff1f\u8bf7\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u5bf9\u5176\u8fdb\u884c\u5b9a\u4e49\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c5\u6761\u7b2c12\u6b3e <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u8fd9\u662f\u7531\u6267\u4e1a\u5ba1\u8ba1\u5e08\u3001\u5ba1\u8ba1\u4e8b\u52a1\u6240\u6216\u5916\u56fd\u5ba1\u8ba1\u4e8b\u52a1\u6240\u7684\u8d8a\u5357\u5206\u652f\u673a\u6784\u5728\u5b8c\u6210\u5ba1\u8ba1\u5de5\u4f5c\u540e\u7f16\u5236\u7684\u6587\u4ef6\u3002\u8be5\u6587\u4ef6\u5c31\u8d22\u52a1\u62a5\u8868\u53ca\u5ba1\u8ba1\u5408\u540c\u4e2d\u7ea6\u5b9a\u7684\u5176\u4ed6\u4e8b\u9879\u63d0\u4f9b\u4e13\u5bb6\u610f\u89c1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b80\u800c\u8a00\u4e4b\uff0c\u8fd9\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u7ed3\u8bba\uff0c\u56de\u7b54\u4e86\u201c\u516c\u53f8\u516c\u5e03\u7684\u8d22\u52a1\u6570\u636e\u662f\u5426\u51c6\u786e\u53cd\u6620\u4e86\u5b9e\u9645\u60c5\u51b5\u201d\u8fd9\u4e2a\u95ee\u9898\u3002\u5ba1\u8ba1\u5e08\u4e0d\u8d1f\u8d23\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u90a3\u662f\u4f01\u4e1a\u7684\u8d23\u4efb\u3002\u4ed6\u4eec\u7684\u804c\u8d23\u662f\u6839\u636e\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u6536\u96c6\u7684\u8bc1\u636e\uff0c\u5ba1\u67e5\u5e76\u63d0\u4f9b\u5ba2\u89c2\u7684\u610f\u89c1\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_bao_cao_kiem_toan_cua_cong_ty_voi_bao_cao_tai_chinh\"><\/span><b>\u533a\u5206\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u62a5\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\uff1a\u7531\u4f01\u4e1a\u81ea\u884c\u7f16\u5236\uff0c\u53cd\u6620\u8be5\u671f\u95f4\u7684\u8d44\u4ea7\u72b6\u51b5\u3001\u7ecf\u8425\u6210\u679c\u548c\u73b0\u91d1\u6d41\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u62a5\u544a\uff1a\u7531\u72ec\u7acb\u7684\u7b2c\u4e09\u65b9\u7f16\u5236\uff0c\u5bf9\u4e0a\u8ff0\u8d22\u52a1\u62a5\u8868\u7684\u53ef\u9760\u6027\u53d1\u8868\u610f\u89c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u53d7\u5f3a\u5236\u5ba1\u8ba1\u7684\u5b9e\u4f53\uff0c\u8fd9\u4e24\u4efd\u6587\u4ef6\u5fc5\u987b\u59cb\u7ec8\u4e00\u8d77\u63d0\u4ea4\u7ed9\u76d1\u7ba1\u673a\u6784\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_cua_cong_ty_co_vai_tro_gi_trong_quan_tri_tai_chinh\"><\/span><b>\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u5728\u8d22\u52a1\u7ba1\u7406\u4e2d\u626e\u6f14\u4ec0\u4e48\u89d2\u8272\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u7ba1\u7406\u5c42\u800c\u8a00\uff0c\u8fd9\u4efd\u6587\u4ef6\u7684\u6700\u5927\u4ef7\u503c\u4e0d\u5728\u4e8e\u5408\u89c4\u6027\uff0c\u800c\u5728\u4e8e\u5176\u80fd\u591f\u53ca\u65e9\u9884\u8b66\u98ce\u9669\u3002\u4e00\u4efd\u6761\u7406\u6e05\u6670\u7684\u5ba1\u8ba1\u62a5\u544a\u6709\u52a9\u4e8e\u8463\u4e8b\u4f1a\u5728\u5185\u90e8\u63a7\u5236\u8584\u5f31\u73af\u8282\u9020\u6210\u66f4\u5927\u635f\u5931\u4e4b\u524d\u53d1\u73b0\u5b83\u4eec\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ece\u8fd9\u4e2a\u89d2\u5ea6\u6765\u770b <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u591a\u5e74\u6765\uff0c\u6211\u4eec\u4e3a\u8d8a\u5357\u7684\u5236\u9020\u4e1a\u548c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u63d0\u4f9b\u54a8\u8be2\u670d\u52a1\uff0c\u53d1\u73b0\u5927\u591a\u6570\u540e\u671f\u53d1\u73b0\u7684\u8d22\u52a1\u6b3a\u8bc8\u6848\u4ef6\uff0c\u5176\u9884\u8b66\u4fe1\u53f7\u5728\u524d\u51e0\u5e74\u7684\u5ba1\u8ba1\u62a5\u544a\u4e2d\u5c31\u5df2\u7ecf\u51fa\u73b0\uff0c\u4f46\u8fd9\u4e9b\u4fe1\u53f7\u6ca1\u6709\u88ab\u5145\u5206\u7a81\u51fa\u5730\u63d0\u51fa\uff0c\u56e0\u6b64\u672a\u80fd\u53ca\u65f6\u5f15\u8d77\u7ba1\u7406\u5c42\u7684\u6ce8\u610f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u8d77\u5230\u8b66\u793a\u4f5c\u7528\u5916\uff0c\u672c\u6587\u6863\u8fd8\u5177\u6709\u4ee5\u4e0b\u7528\u9014\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e3a\u94f6\u884c\u8bc4\u4f30\u8d37\u6b3e\u7533\u8bf7\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u516c\u53f8\u5411\u516c\u4f17\u53d1\u884c\u80a1\u7968\u6216\u503a\u5238\u65f6\u5fc5\u987b\u63d0\u4f9b\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u534f\u52a9\u7a0e\u52a1\u673a\u5173\u6838\u5b9e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u5728\u5916\u56fd\u6295\u8d44\u8005\u548c\u5546\u4e1a\u4f19\u4f34\u4e2d\u7684\u4fe1\u8a89\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_trong_bao_cao_kiem_toan_cua_cong_ty_gom_nhung_gi\"><\/span><b>\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e00 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-la-gi\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u4e00\u4efd\u6709\u6548\u7684\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u5305\u542b\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u89c4\u5b9a\u7684\u6240\u6709\u90e8\u5206\u3002\u7f3a\u5c11\u4efb\u4f55\u90e8\u5206\u90fd\u53ef\u80fd\u5bfc\u81f4\u62a5\u544a\u5728\u76f8\u5173\u90e8\u95e8\u5ba1\u67e5\u65f6\u65e0\u6548\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62a5\u544a\u7f16\u53f7\u548c\u6807\u9898\uff1a\u201c\u72ec\u7acb\u5ba1\u8ba1\u62a5\u544a\u201d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62a5\u544a\u7684\u63a5\u6536\u8005\u901a\u5e38\u662f\u8463\u4e8b\u4f1a\u6216\u7ba1\u7406\u56e2\u961f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f15\u8a00\u90e8\u5206\u660e\u786e\u5217\u51fa\u4e86\u5b9e\u4f53\u540d\u79f0\u3001\u4f1a\u8ba1\u671f\u95f4\u548c\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u6e05\u5355\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88ab\u5ba1\u8ba1\u5355\u4f4d\u5728\u7f16\u5236\u51c6\u786e\u7684\u8d22\u52a1\u62a5\u8868\u65b9\u9762\u8d1f\u6709\u8d23\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5e08\u6839\u636e\u5ba1\u8ba1\u8bc1\u636e\u5f62\u6210\u5ba1\u8ba1\u610f\u89c1\u65f6\u7684\u8d23\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u610f\u89c1\u662f\u7ba1\u7406\u5c42\u6700\u5173\u6ce8\u7684\u90e8\u5206\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e24\u4f4d\u6267\u4e1a\u5ba1\u8ba1\u5e08\u7684\u7b7e\u540d\u53ca\u5176\u4e13\u4e1a\u6ce8\u518c\u53f7\u7801\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62a5\u544a\u65e5\u671f\u4ee5\u53ca\u5ba1\u8ba1\u516c\u53f8\u7684\u540d\u79f0\u548c\u5730\u5740\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u5ba1\u8ba1\u610f\u89c1\uff0c\u8fd9\u662f\u9700\u8981\u4ed4\u7ec6\u9605\u8bfb\u7684\u6838\u5fc3\u90e8\u5206\uff1a<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u610f\u89c1\u5206\u4e3a\u4e24\u5927\u7c7b\uff1a\u65e0\u4fdd\u7559\u610f\u89c1\u548c\u975e\u4fdd\u7559\u610f\u89c1\u3002\u5728\u975e\u4fdd\u7559\u610f\u89c1\u4e2d\uff0c\u5ba1\u8ba1\u5e08\u53d1\u73b0\u5b58\u5728\u91cd\u5927\u9519\u62a5\uff0c\u6216\u8005\u6ca1\u6709\u6536\u96c6\u5230\u8db3\u591f\u7684\u8bc1\u636e\u5f97\u51fa\u8d22\u52a1\u62a5\u8868\u4e0d\u5b58\u5728\u91cd\u5927\u9519\u62a5\u7684\u7ed3\u8bba\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u7ba1\u7406\u5c42\u9700\u8981\u88ab\u660e\u786e\u544a\u77e5\uff0c\u800c\u4e0d\u662f\u88ab\u7eb3\u5165\u5197\u957f\u7684\u6280\u672f\u6027\u6587\u4ef6\u4e2d\u3002<\/span><\/p>\n<blockquote><p><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\u80e1\u5fd7\u660e\u5e02\u5341\u5927\u4fe1\u8a89\u5353\u8457\u7684\u4e13\u4e1a\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ai_chiu_trach_nhiem_lap_va_ky_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>\u8c01\u8d1f\u8d23\u7f16\u5236\u548c\u7b7e\u7f72\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u53ea\u6709\u6267\u4e1a\u5ba1\u8ba1\u5e08\uff0c\u5373\u6301\u6709\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u8bc1\u4e66\u5e76\u5728\u6301\u724c\u5ba1\u8ba1\u4e8b\u52a1\u6240\u6ce8\u518c\u7684\u4eba\u5458\uff0c\u624d\u6709\u6743\u7b7e\u7f72\u5ba1\u8ba1\u62a5\u544a\u3002\u6bcf\u4efd\u62a5\u544a\u90fd\u9700\u8981\u4e24\u540d\u5ba1\u8ba1\u5e08\u7b7e\u540d\uff0c\u5e76\u6e05\u695a\u5730\u6ce8\u660e\u5176\u5168\u540d\u548c\u6ce8\u518c\u53f7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u4fee\u8ba2\u4e86\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c16\u6761\u7b2c2\u6b3e\uff09\uff0c\u6267\u4e1a\u5ba1\u8ba1\u5e08\u4e0d\u5f97\u8fde\u7eed\u4e94\u5e74\u4ee5\u4e0a\u4e3a\u540c\u4e00\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7b7e\u7f72\u5ba1\u8ba1\u62a5\u544a\u3002\u8be5\u89c4\u5b9a\u65e8\u5728\u9650\u5236\u5ba1\u8ba1\u5e08\u4e0e\u5ba2\u6237\u5173\u7cfb\u8fc7\u4e8e\u5bc6\u5207\uff0c\u4ece\u800c\u964d\u4f4e\u5176\u8bc4\u4f30\u72ec\u7acb\u6027\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\uff0c\u53ea\u8981\u4e0d\u8d85\u8fc7\u6cd5\u89c4\u89c4\u5b9a\u7684\u4e94\u5e74\u671f\u9650\uff0c\u4f01\u4e1a\u5b8c\u5168\u53ef\u4ee5\u8fde\u7eed\u4e24\u5230\u4e09\u5e74\u8058\u7528\u540c\u4e00\u5bb6\u5ba1\u8ba1\u673a\u6784\u3002\u9996\u5e2d\u4f1a\u8ba1\u5e08\u5728\u9009\u62e9\u548c\u8f6e\u6362\u5ba1\u8ba1\u673a\u6784\u65f6\u5e94\u7262\u8bb0\u8fd9\u4e00\u65f6\u95f4\u9650\u5236\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_co_bao_cao_kiem_toan_cua_cong_ty_hang_nam\"><\/span><b>\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u63d0\u4ea4\u5e74\u5ea6\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u5fc5\u987b\u9075\u5b88\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u7fa4\u4f53\u987b\u9075\u5b88\u5f3a\u5236\u6027\u8981\u6c42\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u5546\u6295\u8d44\u4f01\u4e1a<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u3001\u5916\u8d44\u94f6\u884c\u5206\u652f\u673a\u6784\u3001\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\uff0c\u5373\u53d1\u884c\u548c\u4ea4\u6613\u8bc1\u5238\u7684\u673a\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\uff0c\u4f46\u4e13\u95e8\u6cd5\u5f8b\u89c4\u5b9a\u7684\u67d0\u4e9b\u7279\u5b9a\u60c5\u51b5\u9664\u5916\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u516c\u53f8\u3001\u518d\u4fdd\u9669\u516c\u53f8\u3001\u4fdd\u9669\u7ecf\u7eaa\u4eba\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u5f3a\u5236\u6027\u5ba1\u8ba1\u5916\uff0c\u8bb8\u591a\u4e2d\u5c0f\u6c11\u8425\u4f01\u4e1a\u5728\u501f\u8d37\u8d44\u91d1\u6216\u7b79\u96c6\u6295\u8d44\u8d44\u91d1\u65f6\uff0c\u4ecd\u7136\u4f1a\u4e3b\u52a8\u8058\u8bf7\u72ec\u7acb\u5ba1\u8ba1\u5e08\u6765\u63d0\u9ad8\u81ea\u8eab\u7684\u4fe1\u8a89\uff0c\u5c3d\u7ba1\u6cd5\u5f8b\u5e76\u6ca1\u6709\u8981\u6c42\u8fd9\u6837\u505a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_lien_quan_den_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>\u4e0e\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u76f8\u5173\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91cd\u8981\u63d0\u793a\uff1aMAN \u7684\u4e13\u5bb6\u5efa\u8bae\u4f01\u4e1a\u5b9a\u671f\u5173\u6ce8\u8d22\u653f\u90e8\u53d1\u5e03\u7684\u65b0\u6307\u5bfc\u6587\u4ef6\uff0c\u56e0\u4e3a\u5ba1\u8ba1\u6807\u51c6\u548c\u4e13\u4e1a\u5b9e\u8df5\u6cd5\u89c4\u53ef\u80fd\u4f1a\u5b9a\u671f\u8c03\u6574\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u6458\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b7e\u53d1\u7f16\u53f7\/\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a\uff0c\u81ea2012\u5e741\u67081\u65e5\u8d77\u751f\u6548<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u62a5\u544a\u7684\u5b9a\u4e49\uff0c\u6267\u4e1a\u5ba1\u8ba1\u5e08\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2012\u5e743\u670813\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u5b9e\u65bd\u6307\u5357\uff0c\u89c4\u5b9a\u4e86\u4ece\u4e8b\u8be5\u804c\u4e1a\u7684\u6761\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4fee\u6b63\u548c\u8865\u5145<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u540c\u4e00\u5b9e\u4f53\u7b7e\u7f72\u5ba1\u8ba1\u62a5\u544a\u7684\u65f6\u95f4\u9650\u5236\u4e0d\u5f97\u8d85\u8fc7\u8fde\u7eed5\u5e74\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2018\u5e743\u670812\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u4e86\u672a\u63d0\u4ea4\u6216\u8fdf\u4ea4\u5ba1\u8ba1\u62a5\u544a\u7684\u5904\u7f5a\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA 700\u3001705\u3001706\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u7b2c214\/2012\/TT-BTC\u53f7\u901a\u77e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u548c\u63d0\u4ea4\u4e0d\u540c\u7c7b\u578b\u5ba1\u8ba1\u610f\u89c1\u7684\u6307\u5bfc\u539f\u5219\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Lam_sao_trinh_bay_bao_cao_kiem_toan_cua_cong_ty_de_noi_bat_van_de_trong_yeu\"><\/span><b>\u5982\u4f55\u64b0\u5199\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u624d\u80fd\u7a81\u51fa\u5173\u952e\u95ee\u9898\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6480\" aria-describedby=\"caption-attachment-6480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6480\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu.jpg\" alt=\"L\u00e0m sao tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 n\u1ed5i b\u1eadt v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6480\" class=\"wp-caption-text\">\u5982\u4f55\u64b0\u5199\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u624d\u80fd\u7a81\u51fa\u5173\u952e\u95ee\u9898\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5927\u591a\u6570\u5185\u90e8\u5ba1\u8ba1\u5e08\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u5728\u51c6\u5907\u8463\u4e8b\u4f1a\u6587\u4ef6\u65f6\u90fd\u4f1a\u63d0\u51fa\u7684\u95ee\u9898\u3002\u95ee\u9898\u4e0d\u5728\u4e8e\u7f3a\u4e4f\u6570\u636e\uff0c\u800c\u5728\u4e8e\u5982\u4f55\u7ec4\u7ec7\u4fe1\u606f\uff0c\u4ee5\u4fbf\u7e41\u5fd9\u7684\u9886\u5bfc\u8005\u80fd\u591f\u5728\u6700\u77ed\u7684\u65f6\u95f4\u5185\u638c\u63e1\u6700\u91cd\u8981\u7684\u4fe1\u606f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_dung_nguyen_tac_trinh_bay_theo_muc_do_uu_tien\"><\/span><b>\u9075\u5faa\u4f18\u5148\u7ea7\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53d1\u9001\u7ed9\u7ba1\u7406\u5c42\u7684\u6458\u8981\u62a5\u544a\u4e0d\u5e94\u91c7\u7528\u6807\u51c6\u7684\u987a\u5e8f\u53d9\u8ff0\u65b9\u5f0f\uff0c\u800c\u5e94\u5148\u5217\u51fa\u7ed3\u8bba\u548c\u5173\u952e\u95ee\u9898\uff0c\u518d\u9610\u8ff0\u6280\u672f\u7ec6\u8282\u3002\u8fd9\u79cd\u65b9\u6cd5\u7c7b\u4f3c\u4e8e\u65b0\u95fb\u5199\u4f5c\u539f\u5219\uff1a\u5148\u9648\u8ff0\u7ed3\u679c\uff0c\u518d\u89e3\u91ca\u539f\u56e0\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u884c\u5e94\u660e\u786e\u8bf4\u660e\u5ba1\u8ba1\u610f\u89c1\u7684\u7c7b\u578b\uff1a\u65e0\u4fdd\u7559\u610f\u89c1\u3001\u4fdd\u7559\u610f\u89c1\u3001\u5426\u5b9a\u610f\u89c1\u6216\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a5\u4e0b\u6765\u5217\u51fa\u4e86\u81f3\u591a\u4e94\u4e2a\u6700\u5173\u952e\u7684\u95ee\u9898\uff0c\u5e76\u6309\u5176\u8d22\u52a1\u5f71\u54cd\u7a0b\u5ea6\u8fdb\u884c\u6392\u540d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6280\u672f\u7ec6\u8282\u548c\u6570\u636e\u89e3\u91ca\u5728\u9644\u5f55\u4e2d\uff0c\u800c\u4e0d\u662f\u5728\u6587\u6863\u5f00\u5934\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_bang_phan_loai_muc_do_rui_ro\"><\/span><b>\u4f7f\u7528\u98ce\u9669\u7b49\u7ea7\u5206\u7c7b\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ef\u89c6\u5316\u6c47\u603b\u8868\u53ef\u4ee5\u5e2e\u52a9\u9886\u5bfc\u8005\u5feb\u901f\u6bd4\u8f83\u5ba1\u8ba1\u7ed3\u679c\uff0c\u800c\u65e0\u9700\u9605\u8bfb\u5197\u957f\u7684\u6587\u4ef6\u3002\u8be5\u8868\u683c\u81f3\u5c11\u5e94\u5305\u542b\u56db\u5217\uff1a\u5ba1\u8ba1\u7ed3\u679c\u3001\u8d22\u52a1\u5f71\u54cd\u3001\u76f8\u5173\u90e8\u95e8\u548c\u5efa\u8bae\u63aa\u65bd\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u98ce\u9669\u7b49\u7ea7\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><b>\u68c0\u6d4b\u95ee\u9898<\/b><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><b>\u5f71\u54cd\u7a0b\u5ea6<\/b><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><b>\u76f8\u5173\u90e8\u95e8<\/b><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><b>\u62df\u8bae\u884c\u52a8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">\u672a\u6838\u5bf9\u7684\u5e93\u5b58\u5dee\u5f02<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u9ad8\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">\u7269\u6d41\u3001\u4f1a\u8ba1<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u4e3a\u671f 15 \u5929\u7684\u5e93\u5b58\u76d8\u70b9\uff0c\u5e76\u8c03\u6574\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u5229\u606f\u652f\u51fa\u8bc1\u660e\u6587\u4ef6<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u4e2d\u7b49\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">\u91d1\u878d<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">\u5728\u4e0b\u4e00\u4e2a\u7ed3\u7b97\u671f\u4e4b\u524d\u63d0\u4ea4\u8865\u5145\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">\u574f\u8d26\u51c6\u5907\u4e0d\u8db3\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u9ad8\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\uff0c\u5185\u90e8\u4fe1\u7528<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u5ba1\u67e5\u8d44\u91d1\u5206\u914d\u653f\u7b56\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">\u6536\u5165\u5165\u8d26\u671f\u95f4\u9519\u8bef\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u4e2d\u7b49\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u3001\u5546\u4e1a<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6807\u51c6\u8c03\u6574\u5f55\u97f3\u539f\u7406\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Dien_giai_thuat_ngu_chuyen_mon_cho_nguoi_khong_chuyen\"><\/span><b>\u5411\u975e\u4e13\u4e1a\u4eba\u58eb\u89e3\u91ca\u6280\u672f\u672f\u8bed\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9886\u5bfc\u8005\u5e76\u975e\u90fd\u5177\u5907\u6df1\u539a\u7684\u4f1a\u8ba1\u80cc\u666f\u3002\u5728\u8ba8\u8bba\u201c\u91cd\u8981\u6027\u201d\u3001\u201c\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\u201d\u6216\u201c\u6743\u8d23\u53d1\u751f\u5236\u201d\u7b49\u6982\u5ff5\u65f6\uff0c\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u5e94\u63d0\u4f9b\u7b80\u8981\u89e3\u91ca\uff0c\u4ee5\u514d\u9886\u5bfc\u8005\u9700\u8981\u81ea\u884c\u67e5\u627e\u4fe1\u606f\u6216\u56e0\u7f3a\u4e4f\u7406\u89e3\u800c\u5ffd\u7565\u8fd9\u4e9b\u6982\u5ff5\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_bat_dong_san_tai_TPHCM_trinh_bay_bao_cao_kiem_toan_ra_sao\"><\/span><b>\u6848\u4f8b\u7814\u7a76\uff1a\u80e1\u5fd7\u660e\u5e02\u7684\u623f\u5730\u4ea7\u516c\u53f8\u5982\u4f55\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>\u80cc\u666f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Y\u516c\u53f8\u662f\u4e00\u5bb6\u5728\u80e1\u5fd7\u660e\u5e02\u8fd0\u8425\u7684\u5546\u4e1a\u5730\u4ea7\u516c\u53f8\uff0c\u8be5\u516c\u53f8\u6536\u5230\u4e00\u4efd\u5ba1\u8ba1\u62a5\u544a\uff0c\u5176\u4e2d\u5bf9\u5b58\u8d27\u6298\u65e7\u51c6\u5907\u91d1\u4e0d\u8db3\u63d0\u51fa\u4e86\u4fdd\u7559\u610f\u89c1\u3002\u6b64\u524d\uff0c\u4f1a\u8ba1\u90e8\u95e8\u53ea\u662f\u5c06\u957f\u8fbe\u4e09\u5341\u591a\u9875\u7684\u5b8c\u6574\u5ba1\u8ba1\u62a5\u544a\u4f5c\u4e3a\u9644\u4ef6\u53d1\u9001\u7ed9\u8463\u4e8b\u4f1a\uff0c\u800c\u6ca1\u6709\u63d0\u4f9b\u5355\u72ec\u7684\u6458\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_theo_tu_van_tu_MAN\"><\/span><b>\u6839\u636e MAN \u7684\u5efa\u8bae\u8fdb\u884c\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5efa\u8bae <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u5b9e\u65bd\u4e86\u4e09\u9879\u53d8\u66f4\uff1a\u5728\u63d0\u4ea4\u7ed9\u8463\u4e8b\u4f1a\u7684\u6587\u4ef6\u9876\u90e8\u521b\u5efa\u6267\u884c\u6458\u8981\u9875\uff0c\u5177\u4f53\u8bf4\u660e\u4f8b\u5916\u60c5\u51b5\u548c\u4f30\u8ba1\u7684\u5f71\u54cd\u91d1\u989d\uff1b\u5efa\u7acb\u5982\u4e0a\u6240\u8ff0\u7684\u6309\u4f18\u5148\u7ea7\u5212\u5206\u7684\u98ce\u9669\u5206\u7c7b\u8868\uff1b\u4ee5\u53ca\u5728\u8463\u4e8b\u4f1a\u4f1a\u8bae\u4e4b\u524d\u8fdb\u884c 15 \u5206\u949f\u7684\u73b0\u573a\u6f14\u793a\uff0c\u89e3\u91ca\u6280\u672f\u672f\u8bed\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_do_luong_duoc\"><\/span><b>\u6d4b\u91cf\u7ed3\u679c<\/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;\">\u8463\u4e8b\u4f1a\u6210\u5458\u638c\u63e1\u5173\u952e\u95ee\u9898\u6240\u9700\u7684\u65f6\u95f4\u5df2\u4ece\u5927\u7ea6 30 \u5206\u949f\u7684\u9605\u8bfb\u6750\u6599\u7f29\u77ed\u5230\u4e0d\u5230 10 \u5206\u949f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8bae\u671f\u95f4\u7acb\u5373\u6279\u51c6\u5e76\u5904\u7406\u4e86\u7269\u8d44\u4f9b\u5e94\u95ee\u9898\uff0c\u65e0\u9700\u7b49\u5f85\u53e6\u4e00\u6b21\u4f1a\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u5185\u90e8\u63a7\u5236\u59d4\u5458\u4f1a\u5c06\u6b64\u6c47\u603b\u6a21\u677f\u5e94\u7528\u4e8e\u540e\u7eed\u5ba1\u8ba1\u671f\u95f4\uff0c\u5305\u62ec\u5e74\u4e2d\u5185\u90e8\u5ba1\u8ba1\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_loai_y_kien_kiem_toan_thuong_gap\"><\/span><b>\u5e38\u89c1\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b\u5bf9\u6bd4\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e0b\u8868\u6839\u636e\u5ba1\u8ba1\u51c6\u5219\u6bd4\u8f83\u4e86\u56db\u79cd\u5e38\u89c1\u7684\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b\u3002\u8be5\u8868\u6709\u52a9\u4e8e\u7ba1\u7406\u5c42\u5feb\u901f\u8bc6\u522b\u6bcf\u79cd\u610f\u89c1\u7c7b\u578b\u7684\u9002\u7528\u60c5\u51b5\u548c\u76f8\u5e94\u7684\u9884\u8b66\u7ea7\u522b\uff0c\u4ece\u800c\u91c7\u53d6\u9002\u5f53\u7684\u5e94\u5bf9\u63aa\u65bd\u3002<\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u5e38\u89c1\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b\u5bf9\u6bd4\u8868<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><b>\u610f\u89c1\u7c7b\u578b<\/b><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><b>\u4f55\u65f6\u7533\u8bf7<\/b><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><b>\u9886\u5bfc\u8005\u7684\u8b66\u6212\u7ea7\u522b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u63a5\u53d7<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5728\u6240\u6709\u91cd\u5927\u65b9\u9762\u5747\u53cd\u6620\u4e86\u516c\u5141\u3001\u771f\u5b9e\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">\u4f4e\u98ce\u9669\uff0c\u65e0\u9700\u91c7\u53d6\u7d27\u6025\u63aa\u65bd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u610f\u89c1\u4e4b\u5916<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u4e2d\u5b58\u5728\u91cd\u5927\u9519\u8bef\uff0c\u4f46\u8fd9\u4e9b\u9519\u8bef\u5e76\u672a\u666e\u904d\u5b58\u5728\u4e8e\u6574\u4e2a\u8d22\u52a1\u62a5\u8868\u4e2d\u3002<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">\u603b\u7684\u6765\u8bf4\uff0c\u6240\u63d0\u51fa\u7684\u5177\u4f53\u95ee\u9898\u90fd\u9700\u8981\u5f97\u5230\u89e3\u51b3\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u53cd\u5bf9\u610f\u89c1<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">\u91cd\u5927\u4e14\u666e\u904d\u5b58\u5728\u7684\u9519\u8bef\uff1b\u8d22\u52a1\u62a5\u8868\u672a\u80fd\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u60c5\u51b5\u3002<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u9700\u8981\u5bf9\u4f1a\u8ba1\u7cfb\u7edf\u8fdb\u884c\u5168\u9762\u5ba1\u67e5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u62d2\u7edd\u7f6e\u8bc4<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u6ca1\u6709\u6536\u96c6\u5230\u8db3\u591f\u7684\u8bc1\u636e\u6765\u5f97\u51fa\u7ed3\u8bba\u3002<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">\u66f9\uff0c\u6587\u4ef6\u7f3a\u5931\u7684\u539f\u56e0\u9700\u8981\u7acb\u5373\u67e5\u660e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_trinh_bay_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>\u4e13\u5bb6\u610f\u89c1\uff1a\u63d0\u4ea4\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u65f6\u5e38\u89c1\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e13\u5bb6\u4eec <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u672c\u6587\u4f5c\u8005\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u5e76\u5bf9\u8d8a\u5357\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u548c\u5ba1\u8ba1\u6709\u7740\u6df1\u523b\u7684\u7406\u89e3\uff0c\u6587\u4e2d\u6307\u51fa\u4e86\u4f01\u4e1a\u5728\u5411\u9ad8\u7ba1\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u65f6\u9762\u4e34\u7684\u56db\u4e2a\u5e38\u89c1\u98ce\u9669\u3002<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u9669\u4e00\uff1a\u5c06\u5173\u952e\u95ee\u9898\u57cb\u6ca1\u5728\u9644\u5f55\u4e2d\uff1a <\/b><span style=\"font-weight: 400;\">\u8bb8\u591a\u9996\u5e2d\u4f1a\u8ba1\u5e08\u76f4\u63a5\u63d0\u4ea4\u539f\u59cb\u62a5\u544a\uff0c\u800c\u4e0d\u5355\u72ec\u5217\u51fa\u6267\u884c\u6458\u8981\u3002\u7ed3\u679c\uff0c\u7e41\u5fd9\u7684\u9886\u5bfc\u8005\u53ef\u80fd\u4f1a\u9519\u8fc7\u4f4d\u4e8e\u7b2c\u4e8c\u5341\u9875\u7684\u5173\u952e\u8b66\u544a\uff0c\u800c\u4f1a\u8bae\u5374\u53ea\u6709\u77ed\u77ed\u4e09\u5341\u5206\u949f\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u9669\u4e8c\uff1a\u4f7f\u7528\u6280\u672f\u672f\u8bed\u800c\u4e0d\u52a0\u89e3\u91ca\uff1a <\/b><span style=\"font-weight: 400;\">\u8bf8\u5982\u201c\u7d2f\u8ba1\u57fa\u7840\u201d\u3001\u201c\u603b\u4f53\u91cd\u8981\u6027\u201d\u6216\u201c\u62b5\u9500\u63a7\u5236\u201d\u4e4b\u7c7b\u7684\u672f\u8bed\u5bf9\u5ba1\u8ba1\u4eba\u5458\u6765\u8bf4\u8033\u719f\u80fd\u8be6\uff0c\u4f46\u5bf9\u5176\u4ed6\u884c\u4e1a\u7684\u9886\u5bfc\u8005\u800c\u8a00\u5374\u5f88\u964c\u751f\u3002\u7f3a\u4e4f\u89e3\u91ca\u4f1a\u5bfc\u81f4\u8bef\u89e3\u6216\u5ffd\u89c6\u8b66\u544a\u4fe1\u606f\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u96693\uff1a\u672a\u80fd\u5bf9\u98ce\u9669\u8fdb\u884c\u4f18\u5148\u7ea7\u6392\u5e8f\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u6240\u6709\u5ba1\u8ba1\u7ed3\u679c\u5e76\u5217\u5217\u51fa\u65f6\uff0c\u7ba1\u7406\u5c42\u5f88\u96be\u786e\u5b9a\u54ea\u4e9b\u95ee\u9898\u9700\u8981\u4f18\u5148\u5904\u7406\u3002\u7f3a\u4e4f\u57fa\u4e8e\u8d22\u52a1\u5f71\u54cd\u7a0b\u5ea6\u7684\u5206\u7c7b\u7cfb\u7edf\u662f\u5bfc\u81f4\u51b3\u7b56\u5ef6\u8bef\u7684\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u9669 4\uff1a\u7f3a\u4e4f\u5177\u4f53\u884c\u52a8\u8ba1\u5212\uff1a <\/b><span style=\"font-weight: 400;\">\u62a5\u544a\u4ec5\u6307\u51fa\u4e86\u95ee\u9898\uff0c\u5e76\u672a\u63d0\u4f9b\u89e3\u51b3\u65b9\u6848\uff0c\u8feb\u4f7f\u9886\u5bfc\u8005\u81ea\u884c\u5bfb\u627e\u89e3\u51b3\u65b9\u6848\u6216\u8981\u6c42\u63d0\u4f9b\u66f4\u591a\u4fe1\u606f\uff0c\u4ece\u800c\u5ef6\u957f\u4e86\u51b3\u7b56\u8fc7\u7a0b\u3002\u89e3\u51b3\u65b9\u6848\u6765\u81ea\u2026\u2026 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u8fd9\u610f\u5473\u7740\u59cb\u7ec8\u5c06\u6bcf\u4e00\u9879\u8c03\u67e5\u7ed3\u679c\u4e0e\u81f3\u5c11\u4e00\u9879\u660e\u786e\u7684\u3001\u6709\u65f6\u9650\u7684\u884c\u52a8\u5efa\u8bae\u8054\u7cfb\u8d77\u6765\u3002<\/span><\/li>\n<\/ul>\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;\">\u5982\u679c\u5448\u73b0\u5f97\u5f53\uff0c\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\u7684\u4ef7\u503c\u8fdc\u4e0d\u6b62\u4e8e\u884c\u653f\u5408\u89c4\u76ee\u7684\u3002\u5bf9\u4e8e\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u800c\u8a00\uff0c\u80fd\u5426\u5bf9\u4fe1\u606f\u8fdb\u884c\u4f18\u5148\u7ea7\u6392\u5e8f\u3001\u8fd0\u7528\u98ce\u9669\u5206\u7c7b\u4ee5\u53ca\u89e3\u8bfb\u6280\u672f\u672f\u8bed\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u6709\u52a9\u4e8e\u5224\u65ad\u7ba1\u7406\u5c42\u80fd\u5426\u5728\u8d22\u52a1\u98ce\u9669\u6f14\u53d8\u4e3a\u4e25\u91cd\u5371\u673a\u4e4b\u524d\u53ca\u65f6\u91c7\u53d6\u884c\u52a8\u3002<\/span><\/p>\n<p><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u6211\u4eec\u662f\u4e00\u5bb6\u5ba1\u8ba1\u3001\u4f1a\u8ba1\u548c\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\uff0c\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u5728\u8d8a\u5357\u62e5\u6709\u8d85\u8fc730\u5e74\u7684\u5b9e\u8df5\u7ecf\u9a8c\u548c\u5bf9\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u7684\u6df1\u523b\u7406\u89e3\u3002\u6211\u4eec\u63d0\u4f9b\uff1a <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u6211\u4eec\u4e3a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3001\u56fd\u5185\u4f01\u4e1a\u548c\u4e2a\u4eba\u63d0\u4f9b\u8d22\u52a1\u62a5\u544a\u3001\u8463\u4e8b\u4f1a\u5ba1\u8ba1\u62a5\u544a\u6f14\u793a\u54a8\u8be2\u4ee5\u53ca\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1\u3002\u8fc7\u53bb\u4e00\u5e74\u4e2d\uff0c\u5df2\u6709\u8d85\u8fc7500\u5bb6\u5ba2\u6237\u518d\u6b21\u9009\u62e9\u6211\u4eec\u7684\u670d\u52a1\u3002\u5982\u9700\u5177\u4f53\u54a8\u8be2\uff0c\u8bf7\u8054\u7cfbMAN\u2014\u2014\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\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-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<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\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\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>\u5173\u4e8e\u516c\u53f8\u5ba1\u8ba1\u62a5\u544a\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=\"Bao_cao_kiem_toan_cua_cong_ty_gom_nhung_loai_y_kien_nao\"><\/span>\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u4e2d\u5305\u542b\u54ea\u4e9b\u7c7b\u578b\u7684\u610f\u89c1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8fd9\u56db\u79cd\u7c7b\u522b\u5206\u522b\u662f\uff1a\u5b8c\u5168\u63a5\u53d7\u3001\u9664\u5916\u3001\u53cd\u5bf9\u548c\u62d2\u7edd\u7f6e\u8bc4\u3002\u5bf9\u9886\u5bfc\u4eba\u7684\u8b66\u544a\u7ea7\u522b\u6309\u6b64\u987a\u5e8f\u9012\u589e\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=\"Ai_duoc_phep_ky_bao_cao_kiem_toan_cua_cong_ty\"><\/span>\u8c01\u6709\u6743\u7b7e\u7f72\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u53ea\u6709\u6301\u6709\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u8bc1\u4e66\u5e76\u5728\u6301\u724c\u5ba1\u8ba1\u4e8b\u52a1\u6240\u6ce8\u518c\u7684\u6267\u4e1a\u5ba1\u8ba1\u5e08\u624d\u6709\u8d44\u683c\u7f16\u5236\u62a5\u544a\u3002\u6bcf\u4efd\u62a5\u544a\u90fd\u9700\u8981\u4e24\u540d\u5ba1\u8ba1\u5e08\u7b7e\u5b57\uff0c\u5e76\u9644\u4e0a\u4e13\u4e1a\u6ce8\u518c\u53f7\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=\"Doanh_nghiep_nao_bat_buoc_phai_co_bao_cao_kiem_toan_hang_nam\"><\/span>\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u63d0\u4ea4\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u544a\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 2011 \u5e74\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\uff0c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3001\u4fe1\u8d37\u673a\u6784\u3001\u516c\u5171\u516c\u53f8\u3001\u56fd\u6709\u4f01\u4e1a\u548c\u4fdd\u9669\u516c\u53f8\u5747\u987b\u63a5\u53d7\u5f3a\u5236\u5ba1\u8ba1\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=\"Khong_nop_bao_cao_kiem_toan_dung_han_bi_phat_bao_nhieu\"><\/span>\u672a\u6309\u65f6\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u7684\u5904\u7f5a\u662f\u4ec0\u4e48\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 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5bf9\u4e8e\u672a\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u62a5\u544a\u6216\u5ef6\u8fdf\u4e09\u4e2a\u6708\u4ee5\u4e0a\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u7684\uff0c\u7f5a\u6b3e\u91d1\u989d\u4e3a 10,000,000 \u8d8a\u5357\u76fe\u81f3 20,000,000 \u8d8a\u5357\u76fe\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=\"Lam_sao_trinh_bay_bao_cao_kiem_toan_de_lanh_dao_de_nam_bat_van_de_trong_yeu\"><\/span>\u5982\u4f55\u624d\u80fd\u4ee5\u7ba1\u7406\u5c42\u80fd\u591f\u8f7b\u677e\u638c\u63e1\u5173\u952e\u95ee\u9898\u7684\u65b9\u5f0f\u5448\u73b0\u5ba1\u8ba1\u62a5\u544a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5c06\u7ed3\u8bba\u548c\u6700\u591a\u4e94\u4e2a\u5173\u952e\u95ee\u9898\u653e\u5728\u6587\u6863\u5f00\u5934\uff0c\u4f7f\u7528\u98ce\u9669\u5206\u7c7b\u7cfb\u7edf\uff0c\u89e3\u91ca\u6280\u672f\u672f\u8bed\uff0c\u5e76\u59cb\u7ec8\u9488\u5bf9\u6bcf\u4e00\u9879\u53d1\u73b0\u63d0\u51fa\u5177\u4f53\u7684\u884c\u52a8\u5efa\u8bae\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\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty g\u1ed3m nh\u1eefng lo\u1ea1i \u00fd ki\u1ebfn n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ed1n lo\u1ea1i: ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c v\u00e0 t\u1eeb ch\u1ed1i 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