{"id":4093,"date":"2025-12-06T06:41:33","date_gmt":"2025-12-06T13:41:33","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4093"},"modified":"2026-01-08T02:36:10","modified_gmt":"2026-01-08T09:36:10","slug":"kiem-toan-dac-biet-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/","title":{"rendered":"What is special auditing? Its role, legal basis, and application in risk investigation."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Special audits are in-depth operations conducted when it is necessary to clarify a specific issue beyond the annual financial statement audit. According to the VSA and relevant laws, the objective is not to provide a comprehensive opinion, but rather to focus on urgent suspicions such as fraud, embezzlement, or compliance with regulations, for example, Law No. 38\/2019\/QH14 on Tax Administration. This activity typically arises when there are signs of irregularities and requires timely, independent investigation to protect the interests of all stakeholders.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In a complex business environment, particularly in related-party transactions and transfer pricing, specialized audits become an indispensable tool. This focused examination helps management quickly identify serious errors, signs of fraud, and their root causes. Based on the evidence obtained, businesses can promptly rectify problems, strengthen internal controls, and avoid legal risks or tax penalties. To understand the implementation and practical value of this service, please see the detailed content below.<\/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-dac-biet-la-gi\/#Dinh_nghia_va_vai_tro_cot_loi_cua_kiem_toan_dac_biet\" >Definition and core role of special audit<\/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-dac-biet-la-gi\/#Ban_chat_va_dac_diem_phap_ly_cua_kiem_toan_dac_biet\" >The nature and legal characteristics of special audits<\/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-dac-biet-la-gi\/#Vai_tro_trong_yeu_trong_quan_tri_va_tuan_thu\" >A crucial role in governance and compliance.<\/a><\/li><\/ul><\/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\/en\/kiem-toan-dac-biet-la-gi\/#Cac_truong_hop_va_can_cu_phap_ly_de_thuc_hien_kiem_toan_dac_biet\" >Cases and legal grounds for conducting special audits.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Kiem_toan_dac_biet_do_yeu_cau_quan_ly_noi_bo_va_chu_so_huu\" >Special audits are conducted at the request of internal management and owners.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Dieu_tra_gian_lan_va_sai_sot_nghiem_trong\" >Investigating serious fraud and errors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Tham_dinh_due_diligence_trong_giao_dich_M_A\" >Due diligence in M&amp;A transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Tranh_chap_co_dong_hoac_vu_kien_phap_ly\" >Shareholder disputes or legal proceedings<\/a><\/li><\/ul><\/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\/en\/kiem-toan-dac-biet-la-gi\/#Kiem_toan_dac_biet_theo_yeu_cau_cua_co_quan_quan_ly_nha_nuoc\" >Special audits are conducted at the request of government agencies.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Thanh_tra_thue_chuyen_sau\" >In-depth tax inspection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Yeu_cau_cua_co_quan_dieu_tra_hoac_thanh_tra_chinh_phu\" >Request from the investigative agency or government inspectorate.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Quy_trinh_thuc_hien_mot_cuoc_kiem_toan_dac_biet_chuyen_nghiep\" >The process of conducting a professional special audit.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Lap_ke_hoach_va_xac_dinh_pham_vi_hep\" >Plan and define a narrow scope.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Thoa_thuan_va_xac_dinh_muc_tieu\" >Agreement and objectives<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Danh_gia_rui_ro_va_tinh_trong_yeu_dac_thu\" >Assessing specific risks and materiality<\/a><\/li><\/ul><\/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-dac-biet-la-gi\/#Ky_thuat_thu_thap_bang_chung_kiem_toan_dac_biet\" >Special audit evidence gathering techniques<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Phong_van_va_khai_thac_thong_tin\" >Interviewing and information gathering<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Phan_tich_du_lieu_va_kiem_tra_chi_tiet_forensic_analysis\" >Data analysis and forensic examination<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Bao_cao_kiem_toan_dac_biet_va_khuyen_nghi\" >Special audit report and recommendations<\/a><\/li><\/ul><\/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-dac-biet-la-gi\/#Phan_biet_kiem_toan_dac_biet_voi_cac_loai_hinh_kiem_tra_khac\" >Distinguishing special audits from other types of inspections.<\/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-dac-biet-la-gi\/#So_sanh_kiem_toan_dac_biet_voi_thanh_tra\" >Comparing special audits with inspections<\/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-dac-biet-la-gi\/#Chat_luong_bang_chung_kiem_toan_dac_biet_va_do_tin_cay\" >The quality and reliability of audit evidence are particularly important.<\/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-dac-biet-la-gi\/#Nguyen_tac_ve_do_tin_cay_cua_bang_chung_kiem_toan\" >Principles of Reliability of Audit Evidence<\/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-dac-biet-la-gi\/#Thach_thuc_trong_viec_thu_thap_bang_chung_kiem_toan_dac_biet\" >Challenges in gathering audit evidence are particularly challenging.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Tam_quan_trong_cua_dich_vu_kiem_toan_dac_biet_chuyen_nghiep\" >The importance of specialized professional audit services.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#Bao_ve_tai_san_va_cung_co_kiem_soat_noi_bo\" >Protect assets and strengthen internal controls.<\/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-dac-biet-la-gi\/#Tang_cuong_uy_tin_va_minh_bach\" >Enhancing credibility and transparency<\/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-dac-biet-la-gi\/#Cung_cap_co_so_phap_ly_va_doi_pho_voi_thanh_tra\" >Providing a legal basis and dealing with inspections.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dac-biet-la-gi\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_vai_tro_cot_loi_cua_kiem_toan_dac_biet\"><\/span><b>Definition and core role of special audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A special audit is a type of audit designed to serve a specific purpose, usually investigating, verifying, or assessing a particular financial or accounting issue at the request of a related party. This activity is entirely different from a regular financial statement audit, which has a broad scope and aims to provide an opinion on the fairness and reasonableness of the entire financial statement. The main purpose is to provide reliable and objective evidence to address a specific concern or information request.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_va_dac_diem_phap_ly_cua_kiem_toan_dac_biet\"><\/span><b>The nature and legal characteristics of special audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Special purpose audits are focused and ad hoc, and can be performed at any time when the need arises. While there are no specific standards, this activity typically applies the principles of VSA 800 on special purpose reporting or VSA 4400 on pre-agreed procedures, depending on the scope of work.<\/span><\/p>\n<figure id=\"attachment_4094\" aria-describedby=\"caption-attachment-4094\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4094\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet.png\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-dac-diem-phap-ly-cua-kiem-toan-dac-biet-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4094\" class=\"wp-caption-text\">The nature and legal characteristics of special audits<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Specialized audits are always narrow in scope and clearly defined from the outset, for example, only examining fixed asset purchases and sales over a six-month period, or only investigating advertising and marketing expenses. This allows auditors to focus their resources and expertise on providing accurate and timely answers to the issues of concern.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_yeu_trong_quan_tri_va_tuan_thu\"><\/span><b>A crucial role in governance and compliance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Special audits play a crucial role in strengthening corporate governance and legal compliance. They help management identify gaps in internal controls that regular audits might overlook due to their lower materiality compared to the overall assessment. Particularly in cases involving suspected fraud (such as embezzlement or misappropriation), conducting a special audit provides the necessary special audit evidence to initiate disciplinary action or legal proceedings.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regarding tax accounting issues, a special tax compliance audit may be required to assess risks before the tax authorities conduct an inspection. This helps businesses proactively correct errors, minimizing the risk of tax arrears and administrative penalties. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> Regarding administrative penalties for tax violations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_va_can_cu_phap_ly_de_thuc_hien_kiem_toan_dac_biet\"><\/span><b>Cases and legal grounds for conducting special audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The need for special audits arises from a variety of reasons, but can primarily be categorized into internal requirements from management\/owners and requirements from government regulatory agencies.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_dac_biet_do_yeu_cau_quan_ly_noi_bo_va_chu_so_huu\"><\/span><b>Special audits are conducted at the request of internal management and owners.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These are the most common scenarios, when there is an internal crisis or a need for strategic assessment. The goal is to obtain objective, neutral evidence.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_tra_gian_lan_va_sai_sot_nghiem_trong\"><\/span><b>Investigating serious fraud and errors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When significant discrepancies, anomalies, or whistleblowing information are detected, special audits are a tool for detailed investigation.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suspected Embezzlement\/Corruption: Conduct a thorough examination of cash accounts, inventory, or accounts receivable\/payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial statement manipulation: Investigating unusual year-end adjusting entries or the improper timing of revenue and expense recognition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Special audit evidence: Focuses on original documents (contracts, input\/output invoices, inventory receipts\/deliveries) and internal authorization documents.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tham_dinh_due_diligence_trong_giao_dich_M_A\"><\/span><b>Due diligence in M&amp;A transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">During mergers and acquisitions, the acquiring party often requests a special audit to verify certain core issues of the selling party:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify Contingent Liabilities: Examine warranties, pending litigation, or underreported tax liabilities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quality of Earnings (QoE): Analyzing the sustainability of earnings and excluding unusual income\/expenses from core operating income.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tranh_chap_co_dong_hoac_vu_kien_phap_ly\"><\/span><b>Shareholder disputes or legal proceedings<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When disputes arise regarding profit sharing, share valuation, or when a business is involved in litigation, the results of a special audit serve as objective, specialized audit evidence.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_dac_biet_theo_yeu_cau_cua_co_quan_quan_ly_nha_nuoc\"><\/span><b>Special audits are conducted at the request of government agencies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These are mandatory or directed inspections, typically from the Tax Authority and the Government Inspectorate.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thanh_tra_thue_chuyen_sau\"><\/span><b>In-depth tax inspection<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The Tax Authority may request special audits of businesses with high tax risks, particularly regarding transfer pricing issues between related parties, based on Decree 132\/2020\/ND-CP.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scope: Focuses on transactions involving foreign elements, large expenses, or losses that have persisted for many years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Objective: To identify specific audit evidence regarding compliance with the arm&#039;s-length principle, thereby recovering corporate income tax and imposing penalties for violations.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Yeu_cau_cua_co_quan_dieu_tra_hoac_thanh_tra_chinh_phu\"><\/span><b>Request from the investigative agency or government inspectorate.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In serious economic cases, investigative agencies may request a special audit to clarify violations of the law, corruption, or the misappropriation of state assets.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_mot_cuoc_kiem_toan_dac_biet_chuyen_nghiep\"><\/span><b>The process of conducting a professional special audit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A specialized audit requires a rigorous process, flexibly adapted to specific objectives, but still adhering to the fundamental principles of auditing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_va_xac_dinh_pham_vi_hep\"><\/span><b>Plan and define a narrow scope.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The first and most important step is to accurately define the objectives and scope of the special audit.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoa_thuan_va_xac_dinh_muc_tieu\"><\/span><b>Agreement and objectives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Auditors and clients need to reach a clear agreement on the objectives of the investigation (e.g., determining whether or not embezzlement occurred, calculating actual losses, or simply assessing tax risk). This written agreement forms the legal basis for the special audit.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_va_tinh_trong_yeu_dac_thu\"><\/span><b>Assessing specific risks and materiality<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Due to its narrow scope, auditors need to assess risk at a much more detailed level than in a financial statement audit. Materiality is determined based on the client&#039;s specific concerns, not the overall materiality of the financial statements. For example, if the objective is to investigate fraud of VND 100 million, this figure would be material for that particular audit, even if it is not material to the financial statements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_thuat_thu_thap_bang_chung_kiem_toan_dac_biet\"><\/span><b>Special audit evidence gathering techniques<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Highly reliable audit evidence is a key factor in the success of an audit. The reliability of audit evidence depends on its source (external evidence is more reliable than internal evidence) and its nature (direct rather than indirect).<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phong_van_va_khai_thac_thong_tin\"><\/span><b>Interviewing and information gathering<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is a key technique in special audits, particularly when investigating fraud. Auditors need to carefully interview relevant individuals to gather special audit evidence in the form of testimony, while also looking for inconsistencies in that testimony.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_va_kiem_tra_chi_tiet_forensic_analysis\"><\/span><b>Data analysis and forensic examination<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Instead of sampling, special audits often apply the 100% testing method to transactions within a narrow scope. Forensic analysis techniques are used to trace money flows, identify related parties, and analyze electronic data.<\/span><\/p>\n<figure id=\"attachment_4098\" aria-describedby=\"caption-attachment-4098\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4098\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep.png\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-mot-cuoc-kiem-toan-dac-biet-chuyen-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4098\" class=\"wp-caption-text\">The process of conducting a professional special audit.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Relationship analysis: Using specialized software to identify unusual relationships between suppliers, employees, or other stakeholders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document tracing: Verify the signature, date, and legality of each document.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_dac_biet_va_khuyen_nghi\"><\/span><b>Special audit report and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The results of a special audit are presented in a Special Audit Report. This report is typically detailed and highly investigative.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of Special Audit Reports and Recommendations<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><b>Purpose<\/b><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><b>Contents of the Special Audit Report<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><span style=\"font-weight: 400;\">Fraud\/Embezzlement<\/span><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><span style=\"font-weight: 400;\">Provide a detailed description of the fraudulent activity, the individuals involved, the methods used, and an estimate of the actual damages.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><span style=\"font-weight: 400;\">Foreclosure (M&amp;A)<\/span><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><span style=\"font-weight: 400;\">Assess the quality of assets\/liabilities, potential risks, and necessary adjustments to the purchase price.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.0421%;\"><span style=\"font-weight: 400;\">Tax Compliance<\/span><\/td>\n<td style=\"text-align: center; width: 78.2565%;\"><span style=\"font-weight: 400;\">List the tax errors, calculate the potential back taxes and penalties as stipulated by law (e.g., Article 142 of the Tax Administration Law).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Auditors need to provide specific, practical recommendations, not only focusing on remediation but also suggesting improvements to internal control systems and risk management processes to prevent similar incidents in the future.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_dac_biet_voi_cac_loai_hinh_kiem_tra_khac\"><\/span><b>Distinguishing special audits from other types of inspections.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In a general audit test, differentiating between types of audits is a fundamental question. Specialized audits are often confused with financial statement audits and inspections.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of special audits versus financial statement audits.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><b>Special Audit<\/b><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><b>Auditing financial statements<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">Target<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">Draw conclusions about a specific issue (fraud, compliance, transaction).<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">Provide an opinion on the fairness and accuracy of the entire financial statement.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">Scope<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">Very narrow, clearly defined (e.g., Cost X, Contract Y).<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">Broad, covering all material items on the financial statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">Time<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">On an ad hoc basis, when a request or event arises.<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">Periodically (usually annually).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 15.5311%;\"><span style=\"font-weight: 400;\">Proof<\/span><\/td>\n<td style=\"text-align: center; width: 37.2746%;\"><span style=\"font-weight: 400;\">Focus on specialized audit evidence, particularly forensic evidence.<\/span><\/td>\n<td style=\"text-align: center; width: 46.2926%;\"><span style=\"font-weight: 400;\">Sufficient and Appropriate Evidence according to VSA 500.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_kiem_toan_dac_biet_voi_thanh_tra\"><\/span><b>Comparing special audits with inspections<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Inspection is the activity of checking and evaluating by state management agencies (e.g., Government Inspectorate, Tax Inspectorate, Labor Inspectorate) with the power to enforce and impose penalties.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal aspects: Inspections are acts of state power, resulting in binding administrative decisions. Auditing, on the other hand, is a professional service, resulting in advisory reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Initiation: Inspections are initiated by government agencies. Special audits can be requested by any party (internal or external).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purpose: Inspection aims to detect and address violations of the law. Special audits aim to provide information for decision-making or investigation purposes.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chat_luong_bang_chung_kiem_toan_dac_biet_va_do_tin_cay\"><\/span><b>The quality and reliability of audit evidence are particularly important.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Which of the following pieces of evidence is exceptional evidence? The answer lies in the investigative and prototyping nature of the evidence. For example, a forensic analysis report on unusual cash withdrawal transactions is a typical example of exceptional audit evidence, carrying significant legal weight and value.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ve_do_tin_cay_cua_bang_chung_kiem_toan\"><\/span><b>Principles of Reliability of Audit Evidence<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The reliability of audit evidence depends on several core factors outlined in the VSA 500 (Audit Evidence):<\/span><\/p>\n<figure id=\"attachment_4096\" aria-describedby=\"caption-attachment-4096\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4096\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay.png\" alt=\"Ch\u1ea5t l\u01b0\u1ee3ng b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t v\u00e0 \u0111\u1ed9 tin c\u1eady\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chat-luong-bang-chung-kiem-toan-dac-biet-va-do-tin-cay-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4096\" class=\"wp-caption-text\">The quality and reliability of audit evidence are particularly important.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Source: Evidence gathered from independent external sources is more reliable than evidence gathered from within the company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Effectiveness of controls: When an entity&#039;s internal control system is assessed as effective, audit evidence, particularly that gathered internally, will have a higher degree of reliability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Directness: Audit evidence directly collected by the auditor (observation, inventory, calculations) is more reliable than indirect evidence.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When audit evidence from two different sources yields materially different results, auditors should perform additional audit procedures to resolve the discrepancies, such as re-interviewing the parties involved or examining additional independent original documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_viec_thu_thap_bang_chung_kiem_toan_dac_biet\"><\/span><b>Challenges in gathering audit evidence are particularly challenging.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gathering evidence for special audits presents numerous challenges, especially in complex fraud cases. Fraud often involves deliberate collusion and concealment, resulting in documents that appear valid but are actually misleading.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of challenges in gathering special audit evidence<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><b>Challenge<\/b><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><b>Solutions for Special Audits<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><span style=\"font-weight: 400;\">Conceal<\/span><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><span style=\"font-weight: 400;\">Use in-depth data analysis techniques to look for unusual trading patterns (Benford&#039;s Law).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><span style=\"font-weight: 400;\">Legality<\/span><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><span style=\"font-weight: 400;\">Ensure that special audit evidence is legally obtained so that it can be used before a court or regulatory agency.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.9399%;\"><span style=\"font-weight: 400;\">Electronic information<\/span><\/td>\n<td style=\"text-align: center; width: 79.3587%;\"><span style=\"font-weight: 400;\">Collect and preserve electronic data (emails, system logs) in accordance with legal standards (Digital Forensics).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_dich_vu_kiem_toan_dac_biet_chuyen_nghiep\"><\/span><b>The importance of specialized professional audit services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For management and investors, using specialized professional auditing services is a strategic investment that helps protect the value of the business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_ve_tai_san_va_cung_co_kiem_soat_noi_bo\"><\/span><b>Protect assets and strengthen internal controls.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A specialized audit goes beyond simply identifying irregularities; it also analyzes why those irregularities occurred. Through detailed recommendations, businesses can address vulnerabilities, such as strengthening expense approval processes, separating duties, or establishing system access control mechanisms. This is particularly important for preventing penalties under accounting and tax laws.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_minh_bach\"><\/span><b>Enhancing credibility and transparency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Proactively conducting special audits when suspicion arises, rather than waiting for external intervention, demonstrates the management&#039;s commitment to transparency and good governance. In M&amp;A transactions, a special audit report from a reputable independent firm enhances the credibility of disclosed financial information, facilitating negotiations and valuation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cung_cap_co_so_phap_ly_va_doi_pho_voi_thanh_tra\"><\/span><b>Providing a legal basis and dealing with inspections.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When businesses are subject to tax audits or face litigation, special audit reports provide a foundation of data verified and analyzed by experts. For example, in the case of a dispute over an expense item excluded by the Tax Authority, a special audit report can offer expert arguments based on accounting standards and specific guidance documents from the General Department of Taxation.<\/span><\/p>\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;\">Specialized auditing is a crucial tool for organizations to enhance transparency, strengthen internal controls, and manage legal risks. It supports fraud investigations, M&amp;A due diligence, and self-audits of tax compliance, transforming risks into opportunities for action. For complex financial and accounting issues, in-depth and objective auditing from a professional firm is the optimal solution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network provides <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">auditing services<\/span><\/a><span style=\"font-weight: 400;\"> Specifically, we focus on addressing the specific concerns of businesses. Our team of experienced experts gathers reliable evidence, conducts in-depth analysis, and provides practical recommendations to help businesses overcome challenges and protect themselves from serious financial and legal risks.<\/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>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t l\u00e0 nghi\u1ec7p v\u1ee5 chuy\u00ean s\u00e2u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u1ea7n l\u00e0m r\u00f5 m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3 ngo\u00e0i ki\u1ec3m to\u00e1n BCTC th\u01b0\u1eddng ni\u00ean. Theo VSA v\u00e0 ph\u00e1p lu\u1eadt, m\u1ee5c ti\u00eau kh\u00f4ng ph\u1ea3i \u0111\u01b0a ra \u00fd ki\u1ebfn to\u00e0n di\u1ec7n, m\u00e0 t\u1eadp trung v\u00e0o c\u00e1c nghi v\u1ea5n c\u1ea5p b\u00e1ch nh\u01b0 gian l\u1eadn, bi\u1ec3n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4097,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4093","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4093"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4093\/revisions"}],"predecessor-version":[{"id":4544,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4093\/revisions\/4544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4097"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}