{"id":6641,"date":"2026-08-28T10:11:45","date_gmt":"2026-08-28T03:11:45","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6641"},"modified":"2026-08-28T10:13:32","modified_gmt":"2026-08-28T03:13:32","slug":"kiem-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/","title":{"rendered":"\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\uff1a\u6cd5\u89c4\u548c\u7a0b\u5e8f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c37\u6761\u89c4\u5b9a\uff0c\u5bf9\u80a1\u4efd\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u662f\u8bb8\u591a\u5546\u4e1a\u96c6\u56e2\u7684\u5f3a\u5236\u6027\u8981\u6c42\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;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u5c24\u5176\u662f\u4e0a\u5e02\u516c\u53f8\u3001\u8bc1\u5238\u53d1\u884c\u4eba\u548c\u8bc1\u5238\u4ea4\u6613\u673a\u6784\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u5c65\u884c\u5408\u89c4\u4e49\u52a1\u5916\uff0c\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u8fd8\u53ef\u4f5c\u4e3a\u94f6\u884c\u8bc4\u4f30\u4fe1\u7528\u3001\u6295\u8d44\u8005\u505a\u51fa\u6295\u8d44\u51b3\u7b56\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u6838\u5b9e\u7ed3\u7b97\u6570\u636e\u7684\u4f9d\u636e\u3002\u5bf9\u4e8e\u975e\u4e0a\u5e02\u80a1\u4efd\u516c\u53f8\u800c\u8a00\uff0c\u4e3b\u52a8\u5f00\u5c55\u5ba1\u8ba1\u8fd8\u6709\u52a9\u4e8e\u63d0\u9ad8\u73b0\u91d1\u6d41\u900f\u660e\u5ea6\uff0c\u5e76\u51cf\u5c11\u80a1\u4e1c\u4e4b\u95f4\u7684\u7ea0\u7eb7\u3002<\/span><\/p>\n<p><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\"><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u76f8\u5173\u6cd5\u89c4\u89c4\u5b9a\uff0c\u4f01\u4e1a\u82e5\u672a\u80fd\u6309\u89c4\u5b9a\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u6216\u63d0\u4ea4\u4e0d\u5b8c\u6574\u7684\u62a5\u544a\uff08\u5305\u62ec\u5f3a\u5236\u6027\u5ba1\u8ba1\u7ed3\u679c\uff09\uff0c\u5c06\u88ab\u5904\u4ee5\u6700\u9ad83000\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u7136\u800c\uff0c\u5728\u5b9e\u8df5\u4e2d\uff0c\u8bb8\u591a\u80a1\u4efd\u516c\u53f8\u4ecd\u7136\u5c06\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u5ba1\u8ba1\u4e49\u52a1\u4e0e\u51fa\u4e8e\u5185\u90e8\u7ba1\u7406\u76ee\u7684\u7684\u81ea\u613f\u6027\u5ba1\u8ba1\u6df7\u6dc6\u3002\u672c\u6587\u7531MAN\uff08Master Accountant Network\uff09\u53ca\u5176\u62e5\u670930\u591a\u5e74\u5b9e\u8df5\u7ecf\u9a8c\u7684\u4e13\u5bb6\u56e2\u961f\u64b0\u5199\uff0c\u65e8\u5728\u9610\u660e\u4e0e\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u76f8\u5173\u7684\u6240\u6709\u6cd5\u89c4\u3001\u7a0b\u5e8f\u548c\u98ce\u9669\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\" 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>\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u5173\u952e\u65b9\u9762\u6982\u8ff0<\/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\/kiem-toan-cong-ty-co-phan\/#Kiem_toan_cong_ty_co_phan_la_gi_theo_quy_dinh_phap_luat_hien_hanh\" >\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4ec0\u4e48\u662f\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\uff1f<\/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\/kiem-toan-cong-ty-co-phan\/#Vi_sao_doanh_nghiep_can_quan_tam_den_kiem_toan_cong_ty_co_phan\" >\u4f01\u4e1a\u4e3a\u4ec0\u4e48\u8981\u5173\u5fc3\u5bf9\u5176\u80a1\u4efd\u5236\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\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\/kiem-toan-cong-ty-co-phan\/#Cong_ty_co_phan_nao_bat_buoc_phai_thuc_hien_kiem_toan_bao_cao_tai_chinh\" >\u54ea\u4e9b\u80a1\u4efd\u5236\u516c\u53f8\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\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\/kiem-toan-cong-ty-co-phan\/#Quy_trinh_kiem_toan_cong_ty_co_phan_chuan_gom_nhung_buoc_nao\" >\u80a1\u4efd\u5236\u516c\u53f8\u7684\u6807\u51c6\u5ba1\u8ba1\u6d41\u7a0b\u5305\u62ec\u54ea\u4e9b\u6b65\u9aa4\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\/kiem-toan-cong-ty-co-phan\/#Uy_ban_kiem_toan_trong_cong_ty_co_phan_co_vai_tro_gi\" >\u80a1\u4efd\u5236\u516c\u53f8\u4e2d\u5ba1\u8ba1\u59d4\u5458\u4f1a\u7684\u4f5c\u7528\u662f\u4ec0\u4e48\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\/kiem-toan-cong-ty-co-phan\/#MAN_%E2%80%93_Master_Accountant_Network_trien_khai_dich_vu_kiem_toan_cong_ty_co_phan_nhu_the_nao\" >MAN \u2013 Master Accountant Network \u5982\u4f55\u4e3a\u80a1\u4efd\u516c\u53f8\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#Cac_goi_dich_vu_kiem_toan_cong_ty_co_phan_tai_MAN_co_gi_khac_biet\" >MAN \u7684\u4f01\u4e1a\u5ba1\u8ba1\u670d\u52a1\u5957\u9910\u6709\u4f55\u4e0d\u540c\u4e4b\u5904\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#Doi_ngu_va_cam_ket_bao_mat_cua_MAN_gom_nhung_gi\" >MAN\u7684\u56e2\u961f\u548c\u5b89\u5168\u627f\u8bfa\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/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\/kiem-toan-cong-ty-co-phan\/#MAN_phuc_vu_kiem_toan_cong_ty_co_phan_tai_nhung_khu_vuc_nao\" >MAN\u5728\u54ea\u4e9b\u5730\u533a\u4e3a\u80a1\u4efd\u516c\u53f8\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#Case_Study_Cong_ty_co_phan_tai_Quan_7_xu_ly_kiem_toan_truoc_them_goi_von_ra_sao\" >\u6848\u4f8b\u7814\u7a76\uff1a\u7b2c\u4e03\u533a\u7684\u4e00\u5bb6\u80a1\u4efd\u5236\u516c\u53f8\u5728\u7b79\u96c6\u8d44\u91d1\u524d\u662f\u5982\u4f55\u5904\u7406\u5ba1\u8ba1\u7684\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#Xu_ly\" >\u5904\u7406<\/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\/kiem-toan-cong-ty-co-phan\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#Nhan_dinh_chuyen_gia_Nhung_rui_ro_nao_doanh_nghiep_thuong_gap_khi_kiem_toan_cong_ty_co_phan\" >\u4e13\u5bb6\u610f\u89c1\uff1a\u4f01\u4e1a\u5728\u5ba1\u8ba1\u80a1\u4efd\u516c\u53f8\u65f6\u901a\u5e38\u4f1a\u9047\u5230\u54ea\u4e9b\u98ce\u9669\uff1f<\/a><\/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\/kiem-toan-cong-ty-co-phan\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-cong-ty-co-phan\/#Cau_hoi_thuong_gap_ve_kiem_toan_cong_ty_co_phan\" >\u5173\u4e8e\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_cong_ty_co_phan\"><\/span><b>\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u5173\u952e\u65b9\u9762\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6645\" aria-describedby=\"caption-attachment-6645\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6645\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-kiem-toan-cong-ty-co-phan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6645\" class=\"wp-caption-text\">\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u5173\u952e\u65b9\u9762\u6982\u8ff0<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u80a1\u4efd\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\uff0c\u662f\u6307\u7531\u72ec\u7acb\u7684\u5ba1\u8ba1\u516c\u53f8\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\u8fdb\u884c\u68c0\u67e5\u548c\u6838\u5b9e\u7684\u8fc7\u7a0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u6838\u5b9e\u80a1\u4e1c\u5927\u4f1a\u3001\u94f6\u884c\u8d37\u6b3e\u7533\u8bf7\u3001\u8bc1\u5238\u4e0a\u5e02\u7533\u8bf7\u548c\u7a0e\u52a1\u7ed3\u7b97\u6240\u9700\u7684\u8d22\u52a1\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u4e0a\u5e02\u516c\u53f8\u3001\u53d1\u884c\u4eba\u3001\u4ee5\u80a1\u4efd\u5f62\u5f0f\u5b58\u5728\u7684\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u4ee5\u53ca\u5176\u4ed6\u9700\u8981\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u80a1\u4efd\u5236\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7b2c 37 \u6761\u7684\u89c4\u5b9a\uff0c\u6216\u5e94\u80a1\u4e1c\u3001\u4fe1\u8d37\u673a\u6784\u6216\u5e76\u8d2d\u5408\u4f19\u4eba\u7684\u8981\u6c42\uff0c\u9700\u8981\u8fdb\u884c\u5e74\u5ea6\u5ba1\u8ba1\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_cong_ty_co_phan_la_gi_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4ec0\u4e48\u662f\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6642\" aria-describedby=\"caption-attachment-6642\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6642\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"Ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Kiem-toan-cong-ty-co-phan-la-gi-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6642\" class=\"wp-caption-text\">\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4ec0\u4e48\u662f\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5bf9\u80a1\u4efd\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u662f\u7531\u72ec\u7acb\u7684\u5ba1\u8ba1\u4e8b\u52a1\u6240\u53ca\u5176\u6267\u4e1a\u5ba1\u8ba1\u5e08\u5f00\u5c55\u7684\u6d3b\u52a8\uff0c\u5ba1\u8ba1\u5e08\u5ba1\u67e5\u8d22\u52a1\u62a5\u8868\u5e76\u5c31\u5176\u516c\u5141\u6027\u548c\u51c6\u786e\u6027\u53d1\u8868\u610f\u89c1\u3002\uff08\u6839\u636e\u7b2c5\u6761\uff09 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u5305\u62ec\u4e13\u4e1a\u5ba1\u8ba1\u5e08\u548c\u5ba1\u8ba1\u516c\u53f8\u5bf9\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u67e5\u5e76\u63d0\u4f9b\u72ec\u7acb\u610f\u89c1\u3002\u5bf9\u4e8e\u80a1\u4efd\u5236\u516c\u53f8\u800c\u8a00\uff0c\u7531\u4e8e\u6240\u6709\u6743\u5206\u6563\u5728\u591a\u4e2a\u80a1\u4e1c\u624b\u4e2d\uff0c\u56e0\u6b64\u4e0e\u5355\u4e00\u6240\u6709\u8005\u4f01\u4e1a\u76f8\u6bd4\uff0c\u6570\u636e\u900f\u660e\u5ea6\u7684\u9700\u6c42\u66f4\u4e3a\u8feb\u5207\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u516c\u53f8\u5185\u90e8\u5ba1\u8ba1\u4e0d\u540c\uff0c\u80a1\u4efd\u5236\u516c\u53f8\u7684\u5ba1\u8ba1\u5fc5\u987b\u7531\u4e0e\u88ab\u5ba1\u8ba1\u4f01\u4e1a\u65e0\u4efb\u4f55\u5229\u76ca\u5173\u7cfb\u7684\u72ec\u7acb\u7b2c\u4e09\u65b9\u8fdb\u884c\u3002\u5ba1\u8ba1\u7ed3\u679c\u5c06\u4ee5\u5ba1\u8ba1\u62a5\u544a\u7684\u5f62\u5f0f\u5448\u73b0\uff0c\u8be5\u62a5\u544a\u5728\u516c\u53f8\u4e0e\u94f6\u884c\u3001\u7a0e\u52a1\u673a\u5173\u3001\u8bc1\u5238\u4ea4\u6613\u6240\u6216\u6295\u8d44\u4f19\u4f34\u8fdb\u884c\u4e1a\u52a1\u5f80\u6765\u65f6\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6709\u4e09\u4efd\u4e3b\u8981\u6cd5\u5f8b\u6587\u4ef6\u89c4\u8303\u4e86\u80a1\u4efd\u516c\u53f8\u7684\u5ba1\u8ba1\u4e49\u52a1\uff1a\u7b2c67\/2011\/QH12\u53f7\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\uff0c\u5176\u4e2d\u7b2c37\u6761\u89c4\u5b9a\u4e86\u5fc5\u987b\u63a5\u53d7\u5ba1\u8ba1\u7684\u5b9e\u4f53\u7c7b\u522b\uff1b2019\u5e74\u300a\u8bc1\u5238\u6cd5\u300b\uff0c\u5176\u4e2d\u7b2c120\u6761\u89c4\u8303\u4e86\u4e0a\u5e02\u516c\u53f8\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u53d1\u5e03\uff1b\u4ee5\u53ca\u7b2c155\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u8be5\u6cd5\u4ee4\u63d0\u4f9b\u4e86\u8be6\u7ec6\u7684\u6307\u5bfc\u3002\u6b64\u5916\uff0c2020\u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u7b2c161\u6761\u89c4\u5b9a\u4e86\u5ba1\u8ba1\u59d4\u5458\u4f1a\uff0c\u8fd9\u662f\u4e00\u4e2a\u5728\u6ca1\u6709\u76d1\u4e8b\u4f1a\u7684\u80a1\u4efd\u516c\u53f8\u4e2d\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u5e76\u884c\u8fd0\u4f5c\u7684\u5185\u90e8\u76d1\u7763\u673a\u6784\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_den_kiem_toan_cong_ty_co_phan\"><\/span><b>\u4f01\u4e1a\u4e3a\u4ec0\u4e48\u8981\u5173\u5fc3\u5bf9\u5176\u80a1\u4efd\u5236\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u672a\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u7684\u53ef\u9760\u6027\u5e38\u5e38\u53d7\u5230\u8d28\u7591\uff0c\u5c24\u5176\u662f\u5728\u516c\u53f8\u62e5\u6709\u4f17\u591a\u4e0d\u76f4\u63a5\u53c2\u4e0e\u7ba1\u7406\u7684\u80a1\u4e1c\u7684\u60c5\u51b5\u4e0b\u3002\u5bf9\u80a1\u4efd\u5236\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u660e\u786e\u8463\u4e8b\u4f1a\u3001\u6267\u884c\u59d4\u5458\u4f1a\u548c\u80a1\u4e1c\u4e4b\u95f4\u7684\u804c\u8d23\uff0c\u5e76\u80fd\u5728\u6570\u636e\u7528\u4e8e\u8bf8\u5982\u80a1\u606f\u5206\u914d\u3001\u589e\u8d44\u6216\u80a1\u4efd\u8f6c\u8ba9\u7b49\u91cd\u5927\u51b3\u7b56\u4e4b\u524d\u53ca\u65e9\u53d1\u73b0\u4f1a\u8ba1\u9519\u8bef\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5728\u6cd5\u5f8b\u8981\u6c42\u7684\u60c5\u51b5\u4e0b\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u800c\u672a\u9644\u5ba1\u8ba1\u62a5\u544a\uff0c\u5c06\u88ab\u5904\u4ee51000\u4e07\u81f32000\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002\u5982\u679c\u516c\u53f8\u672a\u80fd\u6309\u7167\u89c4\u5b9a\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u7f5a\u6b3e\u5c06\u589e\u81f32000\u4e07\u81f33000\u4e07\u8d8a\u5357\u76fe\u3002\u9664\u4e86\u884c\u653f\u5904\u7f5a\u5916\uff0c\u95f4\u63a5\u540e\u679c\u66f4\u4e3a\u4e25\u91cd\uff1a\u94f6\u884c\u53ef\u80fd\u62d2\u7edd\u8d37\u6b3e\u7533\u8bf7\uff0c\u76d1\u7ba1\u673a\u6784\u53ef\u80fd\u9000\u56de\u4e0a\u5e02\u7533\u8bf7\uff0c\u80a1\u4e1c\u53ef\u80fd\u56e0\u6000\u7591\u8d22\u52a1\u6570\u636e\u5b58\u5728\u5dee\u5f02\u800c\u63d0\u8d77\u8bc9\u8bbc\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-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\u4fe1\u8a89\u5353\u8457\u7684\u5ba1\u8ba1\u516c\u53f8\uff1aMAN \u8bc4\u9009\u51fa\u7684 15 \u5bb6\u9886\u5148\u516c\u53f8\u53ca\u89e3\u51b3\u65b9\u6848<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cong_ty_co_phan_nao_bat_buoc_phai_thuc_hien_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u54ea\u4e9b\u80a1\u4efd\u5236\u516c\u53f8\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u80a1\u4efd\u516c\u53f8\u90fd\u5fc5\u987b\u4f9d\u6cd5\u63a5\u53d7\u516c\u53f8\u5ba1\u8ba1\u3002\u8fd9\u9879\u4e49\u52a1\u4ec5\u9002\u7528\u4e8e\u67d0\u4e9b\u7279\u5b9a\u7c7b\u522b\u7684\u516c\u53f8\uff1b\u5176\u4f59\u516c\u53f8\u5219\u81ea\u613f\u63a5\u53d7\u5ba1\u8ba1\u3002\u4e0b\u8868\u6982\u8ff0\u4e86\u8fd9\u4e9b\u7c7b\u522b\u53ca\u5176\u76f8\u5e94\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u80a1\u4efd\u516c\u53f8\u6c47\u603b\u8868\u9700\u8981\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\u5546\u4e1a\u96c6\u56e2<\/b><\/td>\n<td><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<td><b>\u5ba1\u8ba1\u9891\u7387<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u3001\u53d1\u884c\u4eba\u3001\u8bc1\u5238\u4ea4\u6613\u673a\u6784<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u300a2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7b2c37\u6761\uff1b\u300a2019\u5e74\u8bc1\u5238\u6cd5\u300b\u7b2c120\u6761\uff1b\u7b2c155\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6bcf\u5e74\uff0c\u540c\u65f6\u5bf9\u534a\u5e74\u62a5\u544a\u8fdb\u884c\u5ba1\u67e5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5916\u5546\u6295\u8d44\u4f01\u4e1a\uff08\u5305\u62ec\u5916\u8d44\u80a1\u4efd\u5236\u516c\u53f8\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c37\u6761<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u80a1\u4efd\u5236\u6539\u9769\u540e\uff0c\u56fd\u6709\u6301\u80a1\u6bd4\u4f8b\u8d85\u8fc750%\u6ce8\u518c\u8d44\u672c\u7684\u4f01\u4e1a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2011\u5e74\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7b2c37\u6761\u53ca\u8d22\u653f\u90e8\u76f8\u5173\u6307\u5bfc\u6587\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e0d\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u522b\u7684\u975e\u4e0a\u5e02\u80a1\u4efd\u516c\u53f8\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\uff0c\u53c2\u4e0e\u5e76\u975e\u5f3a\u5236\u6027\u7684\uff0c\u5b8c\u5168\u51fa\u4e8e\u81ea\u613f\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u57fa\u4e8e\u501f\u6b3e\u3001\u7b79\u96c6\u8d44\u91d1\u3001\u91cd\u7ec4\u6216\u80a1\u4e1c\u8981\u6c42\u7b49\u9700\u8981\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u672a\u4e0a\u5e02\u7684\u80a1\u4efd\u516c\u53f8\u5982\u679c\u8ba1\u5212\u5728\u4e0d\u4e45\u7684\u5c06\u6765\u7b79\u96c6\u8d44\u91d1\u3001\u53d1\u884c\u79c1\u52df\u503a\u5238\u6216\u51c6\u5907\u8fdb\u884c\u9996\u6b21\u516c\u5f00\u52df\u80a1 (IPO)\uff0c\u4ecd\u7136\u5e94\u8be5\u8003\u8651\u5b9a\u671f\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\uff0c\u56e0\u4e3a\u673a\u6784\u6295\u8d44\u8005\u901a\u5e38\u8981\u6c42\u81f3\u5c11\u4e24\u5230\u4e09\u5e74\u7684\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_cong_ty_co_phan_chuan_gom_nhung_buoc_nao\"><\/span><b>\u80a1\u4efd\u5236\u516c\u53f8\u7684\u6807\u51c6\u5ba1\u8ba1\u6d41\u7a0b\u5305\u62ec\u54ea\u4e9b\u6b65\u9aa4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6644\" aria-describedby=\"caption-attachment-6644\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6644\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n chu\u1ea9n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-kiem-toan-cong-ty-co-phan-chuan-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6644\" class=\"wp-caption-text\">\u80a1\u4efd\u5236\u516c\u53f8\u7684\u6807\u51c6\u5ba1\u8ba1\u6d41\u7a0b\u5305\u62ec\u54ea\u4e9b\u6b65\u9aa4\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u6d41\u7a0b\u901a\u5e38\u5206\u4e3a\u4e94\u4e2a\u6b65\u9aa4\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219 (VSA)\uff0c\u5e76\u6709\u52a9\u4e8e\u7a0e\u52a1\u7ed3\u7b97\u65f6\u7684\u5bf9\u8d26\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e00\u6b65\uff1a\u8fdb\u884c\u521d\u6b65\u8c03\u67e5\u5e76\u7b7e\u7f72\u5ba1\u8ba1\u5408\u540c\u3002<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u4eba\u5458\u5728\u7b7e\u8ba2\u5408\u540c\u524d\uff0c\u4f1a\u5bf9\u884c\u4e1a\u3001\u89c4\u6a21\u3001\u80a1\u4e1c\u7ed3\u6784\u548c\u73b0\u6709\u4f1a\u8ba1\u5236\u5ea6\u8fdb\u884c\u7814\u7a76\uff0c\u4ee5\u8bc4\u4f30\u98ce\u9669\u6c34\u5e73\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e8c\u6b65\uff1a\u5236\u5b9a\u5ba1\u8ba1\u8ba1\u5212\u3002<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u80a1\u4efd\u516c\u53f8\u7684\u5177\u4f53\u7279\u70b9\uff0c\u786e\u5b9a\u91cd\u8981\u6027\u6c34\u5e73\u3001\u68c0\u67e5\u8303\u56f4\u3001\u4eba\u5458\u5206\u914d\u548c\u65f6\u95f4\u5b89\u6392\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa4 3\uff1a\u8fdb\u884c\u73b0\u573a\u5ba1\u6838\u3002<\/b><span style=\"font-weight: 400;\"> \u6536\u96c6\u5ba1\u8ba1\u8bc1\u636e\uff0c\u6838\u5bf9\u5e94\u4ed8\u8d26\u6b3e\uff0c\u8fdb\u884c\u8d44\u4ea7\u76d8\u70b9\uff0c\u786e\u8ba4\u94f6\u884c\u4f59\u989d\uff0c\u5e76\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u56db\u6b65\uff1a\u7f16\u5236\u3001\u5ba1\u6838\u5e76\u53d1\u5e03\u5ba1\u8ba1\u62a5\u544a\u3002<\/b><span style=\"font-weight: 400;\"> \u5728\u6b63\u5f0f\u62a5\u544a\u53d1\u5e03\u4e4b\u524d\uff0c\u5ba1\u8ba1\u7ed3\u679c\u5c06\u7531\u5ba1\u8ba1\u516c\u53f8\u8463\u4e8b\u4f1a\u6210\u5458\u8fdb\u884c\u72ec\u7acb\u5ba1\u67e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u4e94\u6b65\uff1a\u5ba1\u8ba1\u540e\u652f\u6301\u3002<\/b><span style=\"font-weight: 400;\"> \u63d0\u4f9b\u5173\u4e8e\u8c03\u6574\u4f1a\u8ba1\u8bb0\u5f55\u3001\u51c6\u5907\u80a1\u4e1c\u5e74\u4f1a\u6570\u636e\u548c\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5efa\u8bae\u3002<\/span><\/li>\n<\/ul>\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=\"Uy_ban_kiem_toan_trong_cong_ty_co_phan_co_vai_tro_gi\"><\/span><b>\u80a1\u4efd\u5236\u516c\u53f8\u4e2d\u5ba1\u8ba1\u59d4\u5458\u4f1a\u7684\u4f5c\u7528\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e2020\u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\u7b2c161\u6761\u89c4\u5b9a\uff0c\u6ca1\u6709\u76d1\u4e8b\u4f1a\u7684\u80a1\u4efd\u516c\u53f8\u53ef\u4ee5\u8bbe\u7acb\u5ba1\u8ba1\u59d4\u5458\u4f1a\uff0c\u5411\u8463\u4e8b\u4f1a\u6c47\u62a5\u5de5\u4f5c\uff0c\u5ba1\u8ba1\u59d4\u5458\u4f1a\u6210\u5458\u4e3a\u975e\u6267\u884c\u8463\u4e8b\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c155\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c283\u6761\u548c\u7b2c284\u6761\u89c4\u5b9a\uff0c\u5ba1\u8ba1\u59d4\u5458\u4f1a\u6bcf\u5e74\u81f3\u5c11\u53ec\u5f00\u4e24\u6b21\u4f1a\u8bae\uff0c\u76d1\u7763\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u8fc7\u7a0b\uff0c\u5e76\u4f5c\u4e3a\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u4e8b\u52a1\u6240\u534f\u8c03\u7684\u8054\u7edc\u70b9\u3002\u8be5\u673a\u5236\u5e76\u975e\u53d6\u4ee3\u80a1\u4efd\u516c\u53f8\u7684\u5916\u90e8\u5ba1\u8ba1\uff0c\u800c\u662f\u53d1\u6325\u8865\u5145\u6027\u5185\u90e8\u63a7\u5236\u4f5c\u7528\uff0c\u6709\u52a9\u4e8e\u5728\u62a5\u544a\u53d1\u5e03\u524d\u53ca\u65e9\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_trien_khai_dich_vu_kiem_toan_cong_ty_co_phan_nhu_the_nao\"><\/span><b>MAN \u2013 Master Accountant Network \u5982\u4f55\u4e3a\u80a1\u4efd\u516c\u53f8\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ece MAN\uff08Master Accountant Network\uff0c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u7f51\u7edc\uff09\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u7684\u5927\u90e8\u5206\u96be\u70b9\u5e76\u975e\u5728\u4e8e\u4f1a\u8ba1\u6280\u672f\uff0c\u800c\u5728\u4e8e\u6587\u4ef6\u51c6\u5907\u548c\u90e8\u95e8\u95f4\u534f\u8c03\u3002MAN \u7684\u4e13\u5bb6\u56e2\u961f\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u901a\u5e38\u4f1a\u5728\u6b63\u5f0f\u5ba1\u8ba1\u4e4b\u524d\uff0c\u5148\u5feb\u901f\u5ba1\u67e5\u6587\u4ef6\u4f53\u7cfb\u5e76\u627e\u51fa\u5ba1\u6279\u6d41\u7a0b\u4e2d\u7684\u6f0f\u6d1e\uff0c\u4ece\u800c\u663e\u8457\u7f29\u77ed\u5904\u7406\u65f6\u95f4\uff0c\u8fdc\u80dc\u4e8e\u4f20\u7edf\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_goi_dich_vu_kiem_toan_cong_ty_co_phan_tai_MAN_co_gi_khac_biet\"><\/span><b>MAN \u7684\u4f01\u4e1a\u5ba1\u8ba1\u670d\u52a1\u5957\u9910\u6709\u4f55\u4e0d\u540c\u4e4b\u5904\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u7684\u89e3\u51b3\u65b9\u6848\u6309\u4f01\u4e1a\u89c4\u6a21\u548c\u590d\u6742\u7a0b\u5ea6\u8fdb\u884c\u5206\u7c7b\uff0c\u5e2e\u52a9\u80a1\u4efd\u516c\u53f8\u9009\u62e9\u5408\u9002\u7684\u5957\u9910\uff0c\u907f\u514d\u4e3a\u4e0d\u5fc5\u8981\u7684\u9879\u76ee\u4ed8\u8d39\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1\u4ef7\u683c\u8868<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u4e0b\u4fe1\u606f\u4ec5\u4f9b\u53c2\u8003\uff1b\u5b9e\u9645\u6210\u672c\u53d6\u51b3\u4e8e\u6bcf\u4e2a\u4f01\u4e1a\u7684\u89c4\u6a21\u3001\u4ea4\u6613\u6570\u91cf\u548c\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u670d\u52a1\u5305\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u670d\u52a1\u5305<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5de5\u4f5c\u8303\u56f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u8003\u8d39\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5ba1\u8ba1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u578b\u516c\u53f8\uff0c\u8425\u4e1a\u989d\u4f4e\u4e8e200\u4ebf\u8d8a\u5357\u76fe\uff0c\u4ea4\u6613\u7ed3\u6784\u7b80\u5355\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u6536\u51651500\u4e07\u81f33000\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6807\u51c6\u5ba1\u8ba1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62e5\u6709\u4f17\u591a\u80a1\u4e1c\u548c\u5b50\u516c\u53f8\u6216\u5206\u652f\u673a\u6784\u7684\u4e2d\u578b\u80a1\u4efd\u5236\u516c\u53f8\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf\u5e74 3000 \u4e07\u81f3 7000 \u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u4e0a\u5e02\u516c\u53f8\u548c\u516c\u4f17\u516c\u53f8\u7684\u5ba1\u8ba1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u6838\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff0c\u5e76\u5ba1\u67e5\u534a\u5e74\u5ea6\u62a5\u544a\uff0c\u4ee5\u53ca\u7f16\u5236\u4fe1\u606f\u62ab\u9732\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d44\u4ea7\u603b\u89c4\u6a21\u8fdb\u884c\u5355\u72ec\u5b9a\u4ef7\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_va_cam_ket_bao_mat_cua_MAN_gom_nhung_gi\"><\/span><b>MAN\u7684\u56e2\u961f\u548c\u5b89\u5168\u627f\u8bfa\u5305\u542b\u54ea\u4e9b\u5185\u5bb9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u5747\u4e3a\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA)\uff0c\u5e76\u5b9a\u671f\u63a5\u53d7\u7b26\u5408\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u548c\u56fd\u9645\u60ef\u4f8b\u7684\u57f9\u8bad\u3002MAN \u627f\u8bfa\u5728\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5bf9\u8d22\u52a1\u6570\u636e\u3001\u80a1\u4e1c\u534f\u8bae\u548c\u5176\u4ed6\u5185\u90e8\u4fe1\u606f\u7edd\u5bf9\u4fdd\u5bc6\uff0c\u5e76\u5bf9\u51fa\u5177\u7684\u5ba1\u8ba1\u610f\u89c1\u627f\u62c5\u660e\u786e\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"MAN_phuc_vu_kiem_toan_cong_ty_co_phan_tai_nhung_khu_vuc_nao\"><\/span><b>MAN\u5728\u54ea\u4e9b\u5730\u533a\u4e3a\u80a1\u4efd\u516c\u53f8\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u4e3a\u80a1\u4efd\u516c\u53f8\u63d0\u4f9b\u5168\u56fd\u8303\u56f4\u7684\u5ba1\u8ba1\u670d\u52a1\uff0c\u5176\u8d44\u6e90\u4e3b\u8981\u96c6\u4e2d\u5728\u80e1\u5fd7\u660e\u5e02\u7b2c\u4e00\u533a\u548c\u7b2c\u4e03\u533a\u7b49\u91cd\u70b9\u7ecf\u6d4e\u533a\u57df\uff0c\u4ee5\u53ca\u5e73\u9633\u7701\u548c\u540c\u5948\u7701\u7684\u5de5\u4e1a\u533a\uff0c\u8fd9\u4e9b\u5730\u533a\u96c6\u4e2d\u4e86\u8bb8\u591a\u5236\u9020\u578b\u80a1\u4efd\u516c\u53f8\u548c\u5916\u5546\u6295\u8d44\u516c\u53f8\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Cong_ty_co_phan_tai_Quan_7_xu_ly_kiem_toan_truoc_them_goi_von_ra_sao\"><\/span><b>\u6848\u4f8b\u7814\u7a76\uff1a\u7b2c\u4e03\u533a\u7684\u4e00\u5bb6\u80a1\u4efd\u5236\u516c\u53f8\u5728\u7b79\u96c6\u8d44\u91d1\u524d\u662f\u5982\u4f55\u5904\u7406\u5ba1\u8ba1\u7684\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\u603b\u90e8\u4f4d\u4e8e\u80e1\u5fd7\u660e\u5e02\u7b2c\u4e03\u90e1\u7684\u7269\u6d41\u516c\u53f8\uff0c\u6b63\u51c6\u5907\u4e0e\u4e00\u5bb6\u6295\u8d44\u57fa\u91d1\u6d3d\u8c08\u589e\u52a0\u6ce8\u518c\u8d44\u672c\u3002\u8be5\u6295\u8d44\u57fa\u91d1\u8981\u6c42\u8be5\u516c\u53f8\u63d0\u4f9b\u6700\u8fd1\u4e09\u5e74\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u5e76\u7531\u72ec\u7acb\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u8fdb\u884c\u5ba1\u8ba1\u3002\u800c\u8be5\u516c\u53f8\u6b64\u524d\u4ec5\u7f16\u5236\u4e86\u672a\u7ecf\u5ba1\u8ba1\u7684\u5185\u90e8\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly\"><\/span><b>\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e MAN\uff08\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff09\u7684\u5efa\u8bae\uff0c\u8be5\u516c\u53f8\u91c7\u53d6\u4e86\u4ee5\u4e0b\u4e09\u4e2a\u6b65\u9aa4\uff1a <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff081\uff09\u8fde\u7eed\u4e09\u5e74\u5ba1\u67e5\u5e76\u89c4\u8303\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u4ee5\u6d88\u9664\u8bb0\u5f55\u4e0e\u539f\u59cb\u51ed\u8bc1\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff082\uff09\u5bf9\u8be5\u80a1\u4efd\u516c\u53f8\u524d\u4e24\u5e74\u8fdb\u884c\u56de\u987e\u6027\u5ba1\u8ba1\uff0c\u5e76\u5bf9\u672c\u5e74\u5ea6\u8fdb\u884c\u5ba1\u8ba1\uff0c <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff083\uff09\u51c6\u5907\u4e00\u5957\u89e3\u91ca\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6587\u4ef6\uff0c\u4f9b\u6295\u8d44\u57fa\u91d1\u8bc4\u4f30\u4e4b\u7528\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;\">\u5728\u516d\u5468\u5185\u5b8c\u6210\u4e86\u4e09\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u5ba1\u8ba1\u5de5\u4f5c\uff0c\u6ee1\u8db3\u4e86\u4e0e\u6295\u8d44\u57fa\u91d1\u534f\u5546\u7684\u6700\u540e\u671f\u9650\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ca\u65f6\u53d1\u73b0\u5e76\u7ea0\u6b63\u4e24\u9879\u4f1a\u8ba1\u5904\u7406\u9519\u8bef\u7684\u8d1f\u503a\uff0c\u907f\u514d\u4e86\u516c\u53f8\u4f30\u503c\u51fa\u73b0\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u57fa\u91d1\u6279\u51c6\u4e86\u62df\u8bae\u7684\u4f30\u503c\uff0c\u589e\u8d44\u4ea4\u6613\u6309\u8ba1\u5212\u5b8c\u6210\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_rui_ro_nao_doanh_nghiep_thuong_gap_khi_kiem_toan_cong_ty_co_phan\"><\/span><b>\u4e13\u5bb6\u610f\u89c1\uff1a\u4f01\u4e1a\u5728\u5ba1\u8ba1\u80a1\u4efd\u516c\u53f8\u65f6\u901a\u5e38\u4f1a\u9047\u5230\u54ea\u4e9b\u98ce\u9669\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u96691\uff1a\u6df7\u6dc6\u5f3a\u5236\u6027\u5ba1\u8ba1\u548c\u81ea\u613f\u6027\u5ba1\u8ba1\uff1a <\/b><span style=\"font-weight: 400;\">\u8bb8\u591a\u80a1\u4efd\u5236\u516c\u53f8\u8ba4\u4e3a\u53ea\u6709\u4e0a\u5e02\u516c\u53f8\u624d\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\uff0c\u8fd9\u5bfc\u81f4\u5f53\u516c\u53f8\u62e5\u6709\u5916\u5546\u6295\u8d44\u6216\u5c5e\u4e8e\u79c1\u6709\u5316\u56fd\u6709\u4f01\u4e1a\u65f6\uff0c\u5176\u5ba1\u8ba1\u4e49\u52a1\u88ab\u5ffd\u7565\u3002\u9519\u8bef\u5730\u8ba4\u5b9a\u76ee\u6807\u7fa4\u4f53\u53ef\u80fd\u5bfc\u81f4\u516c\u53f8\u5728\u76d1\u7ba1\u673a\u6784\u5ba1\u67e5\u5176\u4fe1\u606f\u62ab\u9732\u8bb0\u5f55\u65f6\uff0c\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u9669 2\uff1a\u5ba1\u8ba1\u5f00\u59cb\u65f6\u6587\u4ef6\u4e0d\u5b8c\u6574\uff1a <\/b><span style=\"font-weight: 400;\">\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u6d41\u7a0b\u8017\u65f6\u8fc7\u957f\u7684\u5e38\u89c1\u539f\u56e0\u5305\u62ec\uff1a\u7f3a\u5c11\u5e93\u5b58\u8bb0\u5f55\u3001\u5e94\u4ed8\u8d26\u6b3e\u786e\u8ba4\u51fd\u6216\u5173\u8054\u65b9\u4ea4\u6613\u5408\u540c\u3002MAN \u2013 Master Accountant Network \u7684\u4e13\u5bb6\u5efa\u8bae\u4f01\u4e1a\u5728\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u65f6\u5c31\u51c6\u5907\u4e00\u4efd\u6700\u57fa\u672c\u7684\u5355\u636e\u6e05\u5355\uff0c\u800c\u4e0d\u662f\u7b49\u5230\u4e34\u8fd1\u5ba1\u8ba1\u65e5\u671f\u624d\u5f00\u59cb\u51c6\u5907\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u96693\uff1a\u4e0e\u80a1\u4e1c\u53ca\u5173\u8054\u65b9\u8fdb\u884c\u7684\u672a\u7ecf\u9002\u5f53\u6279\u51c6\u7684\u4ea4\u6613\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c155\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c293\u6761\u89c4\u5b9a\uff0c\u4e0a\u5e02\u516c\u53f8\u4e0e\u80a1\u4e1c\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u67d0\u4e9b\u4ea4\u6613\u5fc5\u987b\u7ecf\u80a1\u4e1c\u5927\u4f1a\u6216\u8463\u4e8b\u4f1a\u6279\u51c6\u3002\u5982\u7701\u7565\u6b64\u9879\u6279\u51c6\u7a0b\u5e8f\uff0c\u5ba1\u8ba1\u5e08\u53ef\u51fa\u5177\u4fdd\u7559\u610f\u89c1\uff0c\u76f4\u63a5\u5f71\u54cd\u516c\u53f8\u5728\u6295\u8d44\u8005\u4e2d\u7684\u58f0\u8a89\u3002<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u98ce\u9669 4\uff1a\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u5ba1\u8ba1\u59d4\u5458\u4f1a\u548c\u76d1\u4e8b\u4f1a\u7684\u53d8\u66f4\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e2020\u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\uff0c\u516c\u53f8\u6cbb\u7406\u6a21\u5f0f\u4ece\u8bbe\u6709\u76d1\u4e8b\u4f1a\u8fc7\u6e21\u5230\u4e0d\u8bbe\u76d1\u4e8b\u4f1a\uff0c\u8981\u6c42\u80a1\u4efd\u516c\u53f8\u76f8\u5e94\u5730\u66f4\u65b0\u5176\u7ae0\u7a0b\u548c\u5185\u90e8\u89c4\u7ae0\u3002\u5728\u6b64\u9636\u6bb5\u51fa\u73b0\u7684\u4efb\u4f55\u9519\u8bef\u5f80\u5f80\u4f1a\u5bfc\u81f4\u80a1\u4efd\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u5728\u6b63\u5f0f\u53d1\u5e03\u524d\u9700\u8981\u63d0\u4f9b\u8865\u5145\u8bf4\u660e\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;\">\u5bf9\u80a1\u4efd\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u7a0b\u5e8f\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u7ef4\u62a4\u5176\u5728\u80a1\u4e1c\u3001\u94f6\u884c\u548c\u6295\u8d44\u8005\u9762\u524d\u58f0\u8a89\u7684\u6709\u6548\u5de5\u5177\u3002\u4e86\u89e3\u76f8\u5173\u5404\u65b9\u3001\u51c6\u5907\u5b8c\u6574\u7684\u6587\u6863\u5e76\u9075\u5b88\u6807\u51c6\u6d41\u7a0b\uff0c\u5c06\u6709\u52a9\u4e8e\u80a1\u4efd\u516c\u53f8\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u5904\u7f5a\uff0c\u5e76\u5728\u9700\u8981\u7b79\u96c6\u8d44\u91d1\u6216\u4e0a\u5e02\u65f6\u7f29\u77ed\u5ba1\u6279\u65f6\u95f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u662f\u4e00\u5bb6\u7a0e\u52a1\u3001\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u54a8\u8be2\u516c\u53f8\uff0c\u5176\u4e13\u5bb6\u56e2\u961f\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u5bf9\u8d8a\u5357\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u6709\u7740\u6df1\u523b\u7684\u7406\u89e3\u3002\u5982\u9700\u6839\u636e\u60a8\u7684\u4e1a\u52a1\u9700\u6c42\u91cf\u8eab\u5b9a\u5236\u7684\u4e2a\u6027\u5316\u5efa\u8bae\uff0c\u8bf7\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\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 &#8211; 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_kiem_toan_cong_ty_co_phan\"><\/span><b>\u5173\u4e8e\u80a1\u4efd\u516c\u53f8\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\u672a\u4e0a\u5e02\u7684\u80a1\u4efd\u516c\u53f8\u662f\u5426\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\uff0c\u9664\u975e\u8be5\u516c\u53f8\u6709\u5916\u5546\u6295\u8d44\uff0c\u6216\u8005\u5c5e\u4e8e\u56fd\u6709\u6301\u80a1\u6bd4\u4f8b\u8d85\u8fc750%\uff08\u6ce8\u518c\u8d44\u672c\uff09\u7684\u56fd\u6709\u4f01\u4e1a\u79c1\u6709\u5316\u96c6\u56e2\u3002\u5176\u4ed6\u80a1\u4efd\u5236\u516c\u53f8\u6839\u636e\u7ba1\u7406\u5c42\u9700\u8981\u6216\u5408\u4f19\u4eba\u8981\u6c42\uff0c\u81ea\u613f\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/p>\n<p><b>\u5ba1\u8ba1\u4e00\u5bb6\u80a1\u4efd\u516c\u53f8\u901a\u5e38\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\uff0c\u80a1\u4efd\u5236\u516c\u53f8\u7684\u5ba1\u8ba1\u65f6\u95f4\u4e3a\u4e24\u5230\u56db\u5468\u3002\u5bf9\u4e8e\u62e5\u6709\u591a\u5bb6\u5b50\u516c\u53f8\u7684\u4e0a\u5e02\u516c\u53f8\uff0c\u5ba1\u8ba1\u65f6\u95f4\u53ef\u80fd\u5ef6\u957f\u81f3\u516d\u5230\u516b\u5468\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u5408\u5e76\u4ea4\u6613\u7684\u590d\u6742\u7a0b\u5ea6\u3002<\/span><\/p>\n<p><b>\u54ea\u4e9b\u56e0\u7d20\u51b3\u5b9a\u4e86\u80a1\u4efd\u5236\u516c\u53f8\u5ba1\u8ba1\u7684\u6210\u672c\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6210\u672c\u53d6\u51b3\u4e8e\u6536\u5165\u3001\u603b\u8d44\u4ea7\u3001\u5206\u652f\u673a\u6784\u6216\u5b50\u516c\u53f8\u7684\u6570\u91cf\u3001\u4ea4\u6613\u7684\u590d\u6742\u7a0b\u5ea6\u4ee5\u53ca\u5ba1\u8ba1\u5f00\u59cb\u65f6\u4f1a\u8ba1\u8bb0\u5f55\u7684\u72b6\u51b5\u3002<\/span><\/p>\n<p><b>\u672a\u80fd\u6309\u65f6\u5b8c\u6210\u5ba1\u8ba1\u4f1a\u5bf9\u80a1\u4e1c\u5927\u4f1a\u4ea7\u751f\u4ec0\u4e48\u5f71\u54cd\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672a\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u53ef\u80fd\u5bfc\u81f4\u80a1\u4e1c\u5e74\u4f1a\u7f3a\u4e4f\u8db3\u591f\u7684\u7406\u7531\u6279\u51c6\u5229\u6da6\u5206\u914d\u8ba1\u5212\uff0c\u4e5f\u53ef\u80fd\u5ef6\u8fdf\u4e0a\u5e02\u516c\u53f8\u7684\u4fe1\u606f\u62ab\u9732\u3002<\/span><\/p>\n<p><b>\u6700\u8fd1\u7531\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6539\u5236\u4e3a\u80a1\u4efd\u516c\u53f8\u7684\u516c\u53f8\u662f\u5426\u9700\u8981\u7acb\u5373\u63a5\u53d7\u5ba1\u8ba1\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8f6c\u6362\u540e\uff0c\u516c\u53f8\u5c5e\u4e8e\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7b2c 37 \u6761\u89c4\u5b9a\u7684\u5f3a\u5236\u7c7b\u522b\uff0c\u4f8b\u5982\u51c6\u5907\u4e0a\u5e02\u6216\u62e5\u6709\u5916\u8d44\uff0c\u5219\u4f01\u4e1a\u9700\u8981\u4ece\u8f6c\u6362\u540e\u7684\u7b2c\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u5bf9\u80a1\u4efd\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4ee5\u907f\u514d\u5bf9\u6cd5\u5f8b\u6587\u4ef6\u9020\u6210\u5e72\u6270\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u nh\u00f3m doanh nghi\u1ec7p theo \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n. Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7, b\u00e1o c\u00e1o [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,25],"tags":[],"class_list":["post-6641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=6641"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6641\/revisions"}],"predecessor-version":[{"id":6646,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6641\/revisions\/6646"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6643"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}