{"id":4023,"date":"2025-12-03T20:56:05","date_gmt":"2025-12-04T03:56:05","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4023"},"modified":"2025-12-03T20:56:17","modified_gmt":"2025-12-04T03:56:17","slug":"kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Financial statement audit"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing financial statements is not only a legal requirement but also a crucial tool for businesses to ensure transparency and credibility in the market. A prime example is the case of Vinaconex Infrastructure Investment and Development Joint Stock Company (Vinaconex 34) being audited. <\/span><a href=\"https:\/\/doanhnhan.baophapluat.vn\/cong-ty-vinaconex-34-bi-phat-vi-khong-cong-bo-bao-cao-tai-chinh-nhieu-nam-lien-87831.html?utm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">A fine of 92.5 million VND was imposed.<\/span><\/a><span style=\"font-weight: 400;\"> by the State Securities Commission in October 2025. The reason is that the company failed to publish audited financial statements from 2022 to 2024, as well as annual reports and corporate governance reports for the same period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Failure to disclose financial information as required not only violates the law but also seriously impacts a company&#039;s reputation and ability to raise capital. For listed companies or those with major shareholders, regular financial audits ensure transparency, enhance investor confidence, and minimize legal risks. The case of Vinaconex 34 clearly demonstrates the importance of complying with information disclosure obligations in business operations.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Tong_quan_ve_kiem_toan_bao_cao_tai_chinh\" >Overview of financial statement auditing<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Kiem_toan_la_gi\" >What is auditing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Kiem_toan_bao_cao_tai_chinh_la_gi\" >What is financial statement auditing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Muc_tieu_cua_kiem_toan_bao_cao_tai_chinh\" >Objectives of auditing financial statements<\/a><\/li><\/ul><\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_kiem_toan_bao_cao_tai_chinh_trong_doanh_nghiep\" >The role of financial statement auditing in businesses.<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Chuan_muc_va_quy_dinh_phap_ly_ve_kiem_toan_bao_cao_tai_chinh\" >Standards and legal regulations regarding the auditing of financial statements.<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_kiem_toan_bao_cao_tai_chinh\" >Subjects of financial statement audit<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Cac_loai_hinh_kiem_toan_bao_cao_tai_chinh\" >Types of financial statement audits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_kiem_toan_bao_cao_tai_chinh\" >Financial statement audit process\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Lap_ke_hoach_kiem_toan\" >Audit planning<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Thuc_hien_thu_tuc_kiem_toan\" >Perform audit procedures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Tong_hop_va_danh_gia_ket_qua_kiem_toan\" >Summarize and evaluate audit results.<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Lap_va_phat_hanh_bao_cao_kiem_toan\" >Prepare and issue audit reports.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Dich_vu_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Financial reporting services at MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Pham_vi_dich_vu_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Scope of financial reporting services at MAN \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Loi_ich_khi_chon_MAN_%E2%80%93_Master_Accountant_Network\" >Benefits of choosing MAN \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Cam_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network&#039;s Commitment<\/a><\/li><\/ul><\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\" >The process for using financial statement audit services at MAN \u2013 Master Accountant Network<\/a><\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Cac_luu_y_quan_trong_khi_kiem_toan_bao_cao_tai_chinh\" >Important considerations when auditing financial statements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh\" >Frequently Asked Questions about Auditing Financial Statements<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Kiem_toan_bao_cao_tai_chinh_la_gi-2\" >What is financial statement auditing?<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Ai_co_the_thuc_hien_kiem_toan_bao_cao_tai_chinh\" >Who can perform an audit of financial statements?<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Khi_nao_doanh_nghiep_can_kiem_toan_bao_cao_tai_chinh\" >When does a business need its financial statements audited?<\/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\/en\/kiem-toan-bao-cao-tai-chinh\/#Bao_cao_kiem_toan_bao_cao_tai_chinh_co_y_nghia_gi\" >What is the significance of an audit report on financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Kiem_toan_bao_cao_tai_chinh_co_phat_hien_sai_sot_khong\" >Did the financial statement audit reveal any errors?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/#Chi_phi_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\" >What are the costs of auditing financial statements?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Overview of financial statement auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_la_gi\"><\/span><b>What is auditing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing is an independent evaluation process aimed at verifying the accuracy and integrity of an organization&#039;s financial information, records, and accounting books. The primary goal of auditing is to ensure that all transactions, items, and financial statements are recorded and presented fairly, without distortion or fraud.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Audits can be conducted in two main forms:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal audit: conducted by the company&#039;s own audit department. This type of audit focuses on evaluating and improving the effectiveness of internal processes, risk management, and compliance with internal regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Independent audit: conducted by independent, external auditing organizations. Independent auditors provide an objective opinion on the fairness and accuracy of financial statements, thereby enhancing credibility for stakeholders such as shareholders, investors, and government regulatory agencies.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_la_gi\"><\/span><b>What is financial statement auditing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Financial statement auditing is the process of examining, evaluating, and verifying the accuracy and integrity of financial statements prepared by a business. This process is carried out by independent auditors \u2013 individuals with expertise, professional certifications, and no vested interest in the audited business.<\/span><\/p>\n<figure id=\"attachment_4018\" aria-describedby=\"caption-attachment-4018\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4018 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-bao-cao-tai-chinh-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-bao-cao-tai-chinh-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-bao-cao-tai-chinh-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-bao-cao-tai-chinh-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-bao-cao-tai-chinh-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-bao-cao-tai-chinh-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4018\" class=\"wp-caption-text\">What is financial statement auditing?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Auditing financial statements helps businesses ensure that the figures on these reports are presented fairly, free from material misstatements or potential fraud, and meet disclosure requirements for shareholders, tax authorities, banks, and other stakeholders.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Objectives of auditing financial statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Financial statement audits are conducted to provide an independent opinion on the accuracy and fairness of the information presented in a company&#039;s financial statements. The primary objective is to ensure that the financial statements accurately and fairly reflect the company&#039;s financial position, business performance, and cash flow in accordance with current accounting standards and legal regulations. In addition, financial statement audits also aim for the following specific objectives:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verifying the reliability of accounting data: This helps management, investors, banks, and other stakeholders have a reliable basis for making economic decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detecting and preventing errors and fraud: Through the examination, comparison, and reconciliation of accounting documents and records, auditors can promptly detect potential irregularities and fraud.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessing compliance with accounting laws and standards: Audits help businesses identify inconsistencies in the application of accounting regulations, thereby enabling adjustments and improvements to their financial management systems.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhancing financial transparency and credibility: Audited financial statements increase trust in the eyes of partners, investors, shareholders, and government regulators.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_bao_cao_tai_chinh_trong_doanh_nghiep\"><\/span><b>The role of financial statement auditing in businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing financial statements plays a crucial role in ensuring the transparency and reliability of a company&#039;s financial information. Through an independent review process, audits provide businesses and stakeholders with a basis for accurately assessing their financial situation and operational efficiency. Specifically, financial statement audits have the following roles:<\/span><\/p>\n<figure id=\"attachment_4021\" aria-describedby=\"caption-attachment-4021\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4021 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-kiem-toan-bao-cao-tai-chinh-trong-doanh-nghiep.png\" alt=\"Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-kiem-toan-bao-cao-tai-chinh-trong-doanh-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-kiem-toan-bao-cao-tai-chinh-trong-doanh-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-kiem-toan-bao-cao-tai-chinh-trong-doanh-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-kiem-toan-bao-cao-tai-chinh-trong-doanh-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-kiem-toan-bao-cao-tai-chinh-trong-doanh-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4021\" class=\"wp-caption-text\">The role of financial statement auditing in businesses.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing objective evidence: Helps confirm the accuracy and reasonableness of accounting data and financial reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support for management decision-making: Providing reliable information to leadership in strategic planning, cost control, and operational efficiency improvement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased credibility with external parties: Audited financial statements build trust with investors, shareholders, banks, and regulatory authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk and error detection: Helps businesses make timely adjustments, prevent fraud, and comply with legal regulations.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chuan_muc_va_quy_dinh_phap_ly_ve_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Standards and legal regulations regarding the auditing of financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To conduct a financial statement audit in a proper and professional manner, businesses and auditors need to comply with Vietnamese Auditing Standards (VSA) and related legal documents. Below is a summary of the important documents:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of standards and legal regulations on auditing financial statements.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 23.9479%; text-align: center;\"><b>Legal documents \/ Standards<\/b><\/td>\n<td style=\"width: 58.517%; text-align: center;\"><b>Main content<\/b><\/td>\n<td style=\"width: 16.6333%; text-align: center;\"><b>Issuing authority<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.9479%; text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-67-2011-QH12-of-March-29-2011-on-independent-audit-126679.aspx?tab=7\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Independent Auditing 67\/2011\/QH12<\/span><\/a><\/td>\n<td style=\"width: 58.517%; text-align: center;\"><span style=\"font-weight: 400;\">Regulations governing the organization, conditions for practicing, scope, rights, and obligations of auditors and auditing firms.<\/span><\/td>\n<td style=\"width: 16.6333%; text-align: center;\"><span style=\"font-weight: 400;\">Vietnam National Assembly<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">Decree 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"width: 58.517%; text-align: center;\"><span style=\"font-weight: 400;\">Guidelines for implementing the Law on Independent Auditing, stipulating that businesses must have their financial statements audited, and the conditions for practicing the profession.<\/span><\/td>\n<td style=\"width: 16.6333%; text-align: center;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">Circular 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"width: 58.517%; text-align: center;\"><span style=\"font-weight: 400;\">The Vietnamese Auditing Standards (VSA) system is issued and applies to auditors and audit firms.<\/span><\/td>\n<td style=\"width: 16.6333%; text-align: center;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">Accounting Law 88\/2015\/QH13<\/span><\/td>\n<td style=\"width: 58.517%; text-align: center;\"><span style=\"font-weight: 400;\">Regulations on the preparation and presentation of financial statements, and the legal basis for auditing.<\/span><\/td>\n<td style=\"width: 16.6333%; text-align: center;\"><span style=\"font-weight: 400;\">Vietnam National Assembly<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"width: 58.517%; text-align: center;\"><span style=\"font-weight: 400;\">Guidelines for corporate accounting, including the system of accounting records and financial reporting.<\/span><\/td>\n<td style=\"width: 16.6333%; text-align: center;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Subjects of financial statement audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing financial statements is conducted on specific entities, organizations, and financial items to ensure their accuracy, fairness, and compliance with the law. Identifying the audit subject helps auditors focus their examination on key areas, detect errors, and identify potential risks.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of subjects for auditing financial statements<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Audit subject<\/b><\/td>\n<td style=\"text-align: center;\"><b>Audit content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses and economic organizations<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual financial statements, consolidated financial statements, branch financial statements.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This includes joint-stock companies, limited liability companies, and state-owned enterprises.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial items<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cash, bank deposits, accounts receivable, accounts payable, inventory, fixed assets.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Verify accuracy, existence, and reasonableness.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue, expenses, profit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Verify the recording, accounting, and classification according to accounting standards.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Determine whether the financial reporting figures accurately reflect the business situation.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contracts and related documents<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sales contracts, loan agreements, invoices, payment vouchers, and other accounting documents.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure the legality and accuracy of the recorded transactions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Special or high-risk transactions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Related party transactions, provisions, bad debts.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Verify the reasonableness and compliance with accounting standards.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Types of financial statement audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing financial statements is done in several ways. <\/span>different types<span style=\"font-weight: 400;\">Depending on the purpose, subject, and scope of the audit. The main types include:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary table of types of financial statement audits<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Type of audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Purpose and main content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mandatory audit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses must comply with legal regulations (e.g., public companies, state-owned enterprises). The purpose is to ensure the accuracy and legal compliance of financial reporting.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Independent audit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Performed by an external organization or auditor, unrelated to the business. Its purpose is to provide an objective opinion on the financial statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Internal audit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Performed by the company&#039;s own audit department. Focuses on evaluating the effectiveness of internal controls, detecting errors and fraud, and improving processes.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Audits on special request<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing a portion of financial statements or a specific issue as requested by shareholders, banks, or regulatory authorities.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Consolidated audit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing the consolidated financial statements of the group or parent company and its subsidiaries ensures that the aggregated information accurately reflects the overall financial situation of the entire group.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Financial statement audit process\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The financial statement audit process is carried out in strict steps to ensure the accuracy, fairness, and compliance with accounting standards of a company&#039;s financial statements. Specifically, the process includes the following stages:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan\"><\/span><b>Audit planning<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the initial step, helping auditors understand the business operations, internal control environment, and potential risks of the enterprise. Auditors will determine the scope, objectives, timeframe, and methods of the audit, and assign appropriate personnel to ensure the work is carried out effectively.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_thu_tuc_kiem_toan\"><\/span><b>Perform audit procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4020\" aria-describedby=\"caption-attachment-4020\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4020\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-bao-cao-tai-chinh--300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-bao-cao-tai-chinh--1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-bao-cao-tai-chinh--768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-bao-cao-tai-chinh--18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4020\" class=\"wp-caption-text\">Financial statement audit process<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">At this stage, auditors gather audit evidence through examination, comparison, confirmation, observation, or analysis of accounting data. The goal is to assess the accuracy and fairness of the items in the financial statements, as well as to detect any errors or fraud (if any).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_va_danh_gia_ket_qua_kiem_toan\"><\/span><b>Summarize and evaluate audit results.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After completing the procedures, the auditor compiles the results, compares them with standards, and provides comments on the reasonableness of the financial statements. Simultaneously, any issues that arise will be analyzed, risks assessed, and corrective measures proposed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_va_phat_hanh_bao_cao_kiem_toan\"><\/span><b>Prepare and issue audit reports.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Finally, the auditor prepares an audit report \u2013 the official document expressing an independent opinion on the company&#039;s financial position. The report may issue an unqualified opinion, a qualified opinion, a disclaimer, or a refusal of opinion, depending on the extent of the errors discovered.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Financial reporting services at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we provide professional, accurate, and fully compliant financial reporting services, helping businesses effectively manage their finances and enhance their reputation with investors, partners, and tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_dich_vu_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Scope of financial reporting services at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With years of experience in accounting, auditing, and taxation, MAN \u2013 Master Accountant Network provides comprehensive financial reporting services, meeting the needs of all types of businesses. We accompany businesses throughout the entire process, from preparing and reviewing to finalizing financial reports, ensuring compliance with legal regulations and Vietnamese accounting standards (VAS).<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of financial reporting services offered by MAN \u2013 Master Accountant Network<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Service content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed description<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Prepare annual, quarterly, and monthly financial reports.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Prepare periodic financial statements in accordance with Vietnamese Accounting Standards (VAS), accurately reflecting the financial situation and business results of the enterprise.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Check and adjust accounting figures.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Review, compare, and correct accounting data to ensure accuracy, reasonableness, and compliance with current regulations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Consolidated financial statements<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Consolidating financial reports for corporations, parent-subsidiary companies, or units with branches helps to fully reflect overall operations and financial performance.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial data optimization consulting<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">We assist businesses in restructuring and presenting financial data for auditing purposes, obtaining bank loans, raising investment capital, or listing shares.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_chon_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Benefits of choosing MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">By choosing MAN \u2013 Master Accountant Network as your partner in preparing and auditing financial statements, your business not only receives professional service but also assurance of quality, confidentiality, and optimal efficiency. With the motto &quot;Accuracy \u2013 Transparency \u2013 Efficiency,&quot; MAN offers the following practical benefits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Our team of experienced professionals in accounting, auditing, and taxation are always up-to-date with the latest regulations to ensure that financial data accurately reflects the company&#039;s operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strict adherence to accounting regulations and financial reporting standards helps businesses avoid the risk of errors and legal violations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We ensure the absolute confidentiality of business information, guaranteeing that all data and financial records are processed securely and used only for professional purposes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save time and costs, especially during tax season, when all processes are optimized to deliver the fastest and most accurate results.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network&#039;s Commitment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we understand that financial reporting is not only a legal obligation, but also a strategic management tool, reflecting the operational capabilities and development direction of a business.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We ensure that all financial reports prepared by MAN are based on Vietnamese Accounting Standards (VAS) and fully comply with current legal regulations. Every figure is carefully checked, compared, and verified to accurately reflect the financial situation, business results, and profitability of the enterprise.<\/span><\/p>\n<figure id=\"attachment_4017\" aria-describedby=\"caption-attachment-4017\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4017\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-bao-cao-tai-chinh-tai-MAN-Master-Accountant-Network.png\" alt=\"D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i MAN - Master Accountant Network\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-bao-cao-tai-chinh-tai-MAN-Master-Accountant-Network.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-bao-cao-tai-chinh-tai-MAN-Master-Accountant-Network-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-bao-cao-tai-chinh-tai-MAN-Master-Accountant-Network-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-bao-cao-tai-chinh-tai-MAN-Master-Accountant-Network-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-bao-cao-tai-chinh-tai-MAN-Master-Accountant-Network-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4017\" class=\"wp-caption-text\">Financial reporting services at MAN \u2013 Master Accountant Network<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Furthermore, MAN goes beyond simply completing reports \u2013 it also partners with businesses in analyzing, evaluating, and optimizing financial metrics. This enables management to make more accurate management decisions, better control risks, and guide long-term strategic development.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With MAN, each report is not just a collection of numbers, but a comprehensive financial management solution that helps businesses enhance their competitiveness, increase capital efficiency, and move towards sustainable development.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>The process for using financial statement audit services at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure that every audit service at MAN \u2013 Master Accountant Network is performed professionally, transparently, and with optimal efficiency, we apply a standardized, detailed, and easy-to-follow process. This helps businesses clearly understand the steps, coordinate conveniently, and have peace of mind regarding the quality and accuracy of their financial reports.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 640px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of the process for using financial statement audit services at MAN \u2013 Master Accountant Network<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Step<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Detailed content<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Step 1: Receiving requests and providing initial consultation<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Businesses contact MAN, providing basic information about their size, type of operations, and audit needs. Consultants will then guide them through the process, service scope, timeline, and estimated costs.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Step 2: Sign the service contract<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">The two parties sign an audit contract, clearly defining their rights and obligations, the scope of the audit, the timeframe, costs, and confidentiality clauses.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Step 3: Gather and evaluate information<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">The company provides accounting books, vouchers, financial statements, and related documents. The auditor conducts a preliminary assessment of the internal control environment and potential risks.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">Step 4: Conduct a detailed audit<\/span><\/td>\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">Auditors conduct checks, comparisons, confirmations, and analyses of figures, assessing the accuracy and fairness of financial statements. Any issues that arise will be recorded and discussed directly with the business.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Step 5: Summarize the results and prepare the report.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">After the audit is completed, the results are compiled, analyzed, and an audit report is prepared with detailed assessments, recommendations, and comments.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Step 6: Present and hand over the report<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">The auditor presents the report to the business, explaining the findings and recommendations. The official report is delivered as agreed in the contract, and a secure backup copy is also stored.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Step 7: Post-audit support<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">MAN advises businesses on resolving identified issues, improving internal accounting processes, and preparing for subsequent audits.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_luu_y_quan_trong_khi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Important considerations when auditing financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When conducting a financial statement audit, businesses and auditors need to pay special attention to the following key factors to ensure that the audited financial statements accurately reflect the financial position and operating results:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary of important considerations when auditing financial statements.<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed description<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Prepare all necessary documents and records.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses need to provide complete accounting records, invoices, documents, and contracts. Missing documents or invalid data can directly impact the audit of financial statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Comply with accounting standards and laws.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The figures must comply with Vietnamese Accounting Standards (VAS) and relevant legal regulations. Errors must be corrected before the financial statements are audited.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Identify risks and material items.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditors focus on high-risk items or material figures to ensure the financial statement audit accurately assesses the situation. Businesses need to provide detailed explanations for these items.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Communication and coordination during the audit process.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses need to cooperate and exchange complete information with auditors to ensure that the financial statement audit is conducted smoothly and thoroughly.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Refer to post-audit recommendations.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">After completing the financial statement audit, businesses should implement the auditor&#039;s recommendations to improve accounting processes and enhance financial management efficiency.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing financial statements is a crucial tool that helps businesses ensure the integrity, fairness, and transparency of their financial management. Through the auditing process, errors and potential risks are detected and corrected promptly, helping businesses strengthen their reputation with partners, investors, and regulatory agencies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To give businesses peace of mind and optimize benefits from <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">financial statement auditing services<\/span><\/a><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network today. With a team of experienced professionals, comprehensive services, and a commitment to absolute confidentiality, MAN will accompany you on your journey to building transparent, effective, and sustainable finances.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/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;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Frequently Asked Questions about Auditing Financial Statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_la_gi-2\"><\/span>What is financial statement auditing?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tFinancial statement auditing is the process of independently examining and evaluating a company&#039;s financial books, documents, and reports to ensure their accuracy, fairness, and compliance with accounting standards and current legal regulations.                    <\/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_co_the_thuc_hien_kiem_toan_bao_cao_tai_chinh\"><\/span>Who can perform an audit of financial statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThis process can be carried out by independent auditors, professional audit firms, or the internal audit department of a business, depending on its size and needs.                    <\/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=\"Khi_nao_doanh_nghiep_can_kiem_toan_bao_cao_tai_chinh\"><\/span>When does a business need its financial statements audited?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tBusinesses are required to have their financial statements audited as mandated by law, especially before filing tax returns, seeking investment capital, obtaining bank loans, or preparing consolidated financial statements.                    <\/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=\"Bao_cao_kiem_toan_bao_cao_tai_chinh_co_y_nghia_gi\"><\/span>What is the significance of an audit report on financial statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAn audit report provides an independent assessment of the fairness and accuracy of financial statements, helping businesses to be transparent with information and enhance their reputation with partners, investors, and regulatory authorities.                    <\/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=\"Kiem_toan_bao_cao_tai_chinh_co_phat_hien_sai_sot_khong\"><\/span>Did the financial statement audit reveal any errors?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes, auditing financial statements helps detect errors, omissions, or potential risks in accounting, allowing businesses to make timely adjustments and improve financial management.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\"><\/span>What are the costs of auditing financial statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe cost of conducting a financial statement audit depends on the size and nature of the business&#039;s operations and the scope of services. At MAN, we provide detailed consultations to help businesses choose the most suitable service package.                    <\/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\": \"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp c\u00e1c s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u0169ng nh\u01b0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ai c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Qu\u00e1 tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p ho\u1eb7c b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, t\u00f9y theo quy m\u00f4 v\u00e0 nhu c\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf, g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0, vay ng\u00e2n h\u00e0ng ho\u1eb7c chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u00fd ngh\u0129a g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cung c\u1ea5p nh\u1eadn x\u00e9t \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch th\u00f4ng tin, n\u00e2ng cao uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t, thi\u1ebfu s\u00f3t ho\u1eb7c r\u1ee7i ro ti\u1ec1m \u1ea9n trong k\u1ebf to\u00e1n, t\u1eeb \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi v\u00e0 c\u1ea3i thi\u1ec7n qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4, t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u1ea1m vi d\u1ecbch v\u1ee5. T\u1ea1i MAN, ch\u00fang t\u00f4i t\u01b0 v\u1ea5n chi ti\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng. M\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 vi\u1ec7c C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 X\u00e2y d\u1ef1ng v\u00e0 Ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng Vinaconex [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4023"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4023\/revisions"}],"predecessor-version":[{"id":4025,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4023\/revisions\/4025"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}