In the digital economy era of 2026, financial data is not just dry numbers; it's a strategic asset. A quality audit not only helps businesses overcome legal hurdles but is also key to optimizing operations and building investor confidence.
Are you looking for an audit partner with transparent pricing, modern processes, and in-depth knowledge of the Vietnamese market? This article is the roadmap for you.
The auditing industry landscape in 2026: Key changes.
2026 marks a major turning point in financial management in Vietnam. No longer limited to examining paper documents, modern auditing has shifted towards real-time data control.
Full adoption of IFRS
By 2026, the roadmap for adopting International Financial Reporting Standards (IFRS) will have entered a phase of vigorous implementation. This means that businesses will not only need to audit according to VAS (Vietnamese Standards) but also convert their reports to conform to the global financial language. This will directly impact audit service pricing due to the higher professional requirements from auditors.
The Rise of ESG Auditing
ESG (Environmental, Social, and Governance) has become a mandatory requirement for businesses seeking access to green financing or exporting to European markets. Current audit quotes for 2026 often include sustainability and social responsibility assessments.
What challenges is your business facing?
Before considering the costs, let's analyze the common "pain points" that businesses face, making the need for auditing urgent:
- Legal compliance pressure: FDI enterprises, public companies, listed companies, and credit institutions are required to have audited financial statements annually as stipulated by the Independent Auditing Law. Failure to submit audited financial statements on time can result in very high administrative penalties and damage their reputation in the stock market.
- Risks from tax audits: Taxes are always the biggest headache for business owners. Incorrect accounting, missing documents, or misunderstanding tax regulations can lead to businesses being subject to back taxes and late payment penalties amounting to billions of dong.
- Lack of transparency in internal systems: When a company grows too rapidly, management cannot control all transactions. Asset losses, financial fraud, or errors in inventory management are constant risks.
- Prolonged project settlement: In the construction sector, the inability to settle the investment capital of completed projects leads to cash flow stagnation, preventing payments to contractors or the approval of funding for subsequent projects.
The Professional Auditing Services Ecosystem at MAN – Master Accountant Network
We divide our services into strategic groups to make it easier for businesses to choose the most optimal solution package in terms of both efficiency and cost.
Group I: Compliance and Legal Audits
For businesses that need to meet the requirements of government agencies, banks, and international partners.
- Financial Statement Auditing Services: This is our core service. We not only verify the numbers but also assess the reasonableness of accounting estimates, risk provisions, and the going concern ability of the business.
- Project Completion Audit Services: This is especially important for projects using state budget funds or large-scale private investment projects. We help determine the exact final settlement value for project completion.
- Construction Auditing Services: This process is carried out in parallel with the construction to control the quantity, unit price, and legal validity of the bidding documents, helping the investor avoid financial irregularities from the outset.
Group II: Operational Audit
For executives who want to delve into the "inner workings" to optimize productivity and protect company assets.
- Internal Audit Services: We act as the "eyes and ears" of the board of directors. Internal audits focus on evaluating the efficiency of resource utilization, compliance with internal procedures, and detecting signs of fraud.
- Internal Control System Assessment Service: A weak internal control system is like a house without doors. We will review everything from purchasing and sales processes to personnel and cash flow management, then establish control points to prevent risks.
Group III: Special Purpose Audits and Consulting Services
Solving specific and urgent problems in the business process.
- Tax Audit Services: We conducted a "rehearsal" of a real tax audit. The result was a list of errors, expected penalties, and corrective actions so that businesses could proactively make adjustments before the tax authorities arrived.
- Due Diligence Audit Services: We provide reliable financial data for M&A transactions. We help buyers understand the true financial health of sellers, avoiding the acquisition of hidden debts or potential legal risks.
Why do businesses choose MAN's audit services?
In the context of increasingly stringent financial transparency and legal compliance requirements, the selection of an auditing firm depends not only on cost but also on professional competence, legal reputation, and the value of the advice provided. MAN is trusted by many domestic and international businesses thanks to the following distinct advantages:
- Reputation is well-established: We are on the list of auditing firms approved by the Ministry of Finance and the State Securities Commission.
- Elite CPA team: 100% audit team leaders hold CPA Vietnam certifications, and many others possess ACCA (UK) or CPA Australia qualifications.
- Advise instead of just checking: We not only point out errors but also guide your accountant on how to record transactions correctly and optimally according to the law.
- Maximum data security: We apply the ISO 27001 security standard to our entire customer data system.
- Transparent pricing: There are no unexpected additional costs. Everything is clearly agreed upon in the contract.
Detailed audit service price list for 2026 at MAN
The price list below is for reference only and is for businesses with normal operations. The actual fees will be adjusted after we conduct a preliminary review of your profile.
Price Quote for Financial Statement Audit and Tax Review
To help businesses proactively estimate audit and tax review costs, MAN has developed a reference price list based on annual revenue, the complexity of the accounting and tax system, and current legal compliance requirements.
The fees below apply to businesses with stable operations and complete accounting records; for large-scale businesses, those with multiple branches, or those with unique characteristics, costs will be surveyed and quoted on a man-day basis to ensure accuracy and service efficiency.
| Revenue size (VND/Year) | Auditing Financial Statements (From) | Tax Review (From) | Integrated Package (Financial Statements + Taxes) |
| Under 20 billion | 15,000,000 VND | 12,000,000 VND | 22,000,000 VND |
| 20 billion - 50 billion | 25,000,000 VND | 20,000,000 VND | 38,000,000 VND |
| 50 billion - 100 billion | 40,000,000 VND | 35,000,000 VND | 65,000,000 VND |
| 100 billion - 300 billion | 60,000,000 VND | 50,000,000 VND | 95,000,000 VND |
| 300 billion - 500 billion | 90,000,000 VND | 75,000,000 VND | 145,000,000 VND |
| Over 500 billion | Field survey | Field survey | Price quoted on Man-day |
Quotation for Construction Audit and Project Settlement
The cost of auditing construction and final project settlement is determined based on the total investment value, the nature of the project, the source of funding (budget, state capital, FDI, or private), and the complexity of the settlement documents.
The price list below is for reference only, based on professional practices and current standards; for large-scale projects or those with specific requirements, fees will be determined according to state standards and separate discount policies after an on-site survey.
| Total investment value (VND) | Fee rate (%) | Minimum fee |
| Under 5 billion | 0.6% – 0.8% | 15,000,000 VND |
| 5 billion - 50 billion | 0.4% – 0.6% | 30,000,000 VND |
| 50 billion - 200 billion | 0.2% – 0.4% | 150,000,000 VND |
| Over 200 billion | According to state standards | Contact us for a discount. |
Internal Audit and Internal Control Assessment Pricing
The cost of internal audits and internal control system assessments is determined based on the scope of work, organizational size, number of departments, and the maturity level of the existing risk management system.
The price list below is for reference only, suitable for businesses wishing to standardize processes, enhance transparency, and improve control efficiency; for projects requiring in-depth expertise or a wider scope, costs will be adjusted after a site survey.
| Type of work | Unit of measurement | Reference price |
| Establish internal control procedures (All departments) | Package | From 150,000,000 VND |
| Evaluating the existing internal control system. | Project | 50,000,000 – 90,000,000 VND |
| Periodic internal audits (Quarterly/Annually) | Audit period | 30,000,000 – 70,000,000 VND |
| Thematic audits (e.g., Inventory audit) | Special Topic | 20,000,000 – 40,000,000 VND |
Factors affecting audit costs: Why are there discrepancies in quotes?
Many clients wonder why two companies with the same revenue have different audit fees. Here are the key factors:
- Quality of ERP systems and data digitization: In 2026, auditing firms will prioritize businesses with "clean" data. If you use SAP, Oracle, or other standardized accounting software, we will reduce your fee by 5-10% due to faster data processing times.
- Business sector: A software services company has a much simpler profile compared to a manufacturing company with thousands of inventory items and hundreds of distributors. Industries like construction, oil and gas, and real estate always have higher costs due to the complexity of their accounting.
- Number of inventory locations: If your business has warehouses spread from North to South, we will need to send multiple teams of auditors to conduct the inventory check simultaneously (cut-off). Travel and accommodation costs (per diem) will be included in the quote.
- Transfer Pricing: Foreign-invested enterprises (FDI) often conduct transactions with their parent companies. Reviewing related-party transaction records requires expertise in international tax matters, thus resulting in higher fees.
- Foreign language reporting and standard conversion requirements: Issuing additional reports in English, Japanese, or Korean, and converting data from VAS to IFRS/GAAP, is a meticulous task requiring in-depth knowledge.
Detailed analysis: Benefits of each type of service
To help businesses understand the value they receive, we would like to provide a more in-depth analysis of the seven types of services mentioned:
Auditing of financial statements
It's not just about stamping a report with a red seal to submit to the tax authorities or the bank. A real financial statement audit helps to:
- Identify material errors in the recording of revenue and expenses.
- Assess the reasonableness of accounts receivable and provisions for bad debts.
- Providing investors with an objective view of actual returns.
Internal Audit
This is a powerful management tool. Internal audit will examine:
- Compliance with company spending regulations.
- The efficiency of the goods procurement processes (are there instances of price gouging or collusion?).
- Assess the capabilities of the accounting and human resources departments.
Evaluating the internal control system (ICS)
We help you build a “risk map.” After the assessment, your business will know exactly where in the process there are gaps. For example: A lax payment approval process could lead to accountants spending money without authorization.
Agreed-upon audit procedures
This service is flexible to suit the client's needs. You can request us to only audit the "Accounts Receivable" section or to check the "Legality of Real Estate Transactions" of the company you intend to acquire.
Tax Audit
This is a highly protective service. We don't replace the work of a tax accountant; instead, we conduct the review from the perspective of a tax inspector. We focus on:
- These expenses are not deductible.
- The invoice/receipt file is invalid.
- Are the corporate income tax incentives currently applied to the business in accordance with regulations?
Construction audit and final settlement of completed projects.
For construction projects, the "figures on paper" often deviate significantly from the "reality on site." Construction auditing helps to:
- Verify the actual volume of work performed through measurements and acceptance documents.
- Verify the legality of contract addendums and unit price changes.
- This helps the project get funding approval and final settlement with the government quickly.
The process for using audit services at MAN.
MAN employs a systematic auditing process, adhering to professional standards, to ensure the integrity of financial reporting while supporting businesses in risk management and enhancing transparency.
Step 1: Receiving requirements and providing guidance.
MAN works directly with businesses to understand their audit objectives, types of services, industry, and relevant legal requirements. This allows them to determine the appropriate audit scope, avoiding unnecessary scope changes.
Step 2: Review documents and develop an audit plan.
The audit team conducts a preliminary survey of the accounting system, financial and tax policies, and internal control procedures. Based on the assessment of material risks, MAN develops a detailed audit plan outlining the methodology, timeline, and personnel.
Step 3: Transparent pricing and contract signing
The price quote is based on the revenue scale, scope of work, and complexity of the documentation. Once both parties agree, a service contract is signed, clearly outlining responsibilities, timelines, and confidentiality commitments.
Step 4: Implement the audit according to the standards.
MAN conducts independent audits in accordance with Vietnamese Auditing Standards, promptly communicating material findings and proposed adjustments to ensure that the data accurately and fairly reflects the facts.
Step 5: Release the report and provide post-audit support.
The audit report was issued on time and is fully legally valid. MAN continues to support businesses in providing explanations to tax authorities, banks, and investors when required.
A guide for businesses on preparing documentation to get the best audit fees.
To minimize auditor's working hours (and thus reduce service fees), businesses should prepare:
- Legal documents: Business license, company charter, list of board members.
- Internal financial report: The balance sheet and income statement have been preliminarily reviewed by the chief accountant.
- Detailed ledger and original documents: Arranged in chronological order or by type of transaction.
- Minutes of debt reconciliation: Send debt confirmation letters to customers and suppliers before the auditors begin their work.
- Personnel and payroll records: Employment contract, payroll, social insurance payment receipts.
Conclude
Auditing should not be viewed as a “cost burden” or an unpleasant mandatory procedure. In the volatile business world of 2026, auditing is the best insurance tool for business prosperity. A price list auditing services Transparency and a dedicated partner will be a solid foundation for your business to thrive.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about Audit Services 2026
Do businesses that have been losing money for many consecutive years need a tax audit?
It's essential. When a business incurs losses, the tax authorities will conduct a thorough audit to determine whether those losses are real or fictitious due to transfer pricing or incorrect expense accounting. Tax audits help you protect those losses by legally carrying them forward to profitable years later.
Does independent auditing replace the work of accountants?
Absolutely not. Auditors only provide an opinion on the accuracy of the figures prepared by the accountant. However, we will guide you through the adjusting entries if errors are found.
Can audit fees be paid in installments?
Yes. We typically divide the payment into three installments: an advance payment upon signing the contract (30%), payment after the completion of the on-site audit (40%), and the remaining balance upon issuance of the official report.
What happens if the audit report includes a qualified opinion?
This is a warning sign for stakeholders. It means the auditor disagrees with some figures on the report. This could affect bank loans or stock prices. We will advise you on how to address these exceptions in the next fiscal year.
