{"id":4357,"date":"2025-12-30T03:08:07","date_gmt":"2025-12-30T10:08:07","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4357"},"modified":"2025-12-30T03:08:07","modified_gmt":"2025-12-30T10:08:07","slug":"kiem-toan-nganh-san-xuat","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-san-xuat\/","title":{"rendered":"Manufacturing industry auditing: An effective solution for cost and pricing control."},"content":{"rendered":"

Manufacturing audits are independent examinations aimed at assessing the accuracy and fairness of financial statements. This process focuses particularly on complex items such as production costs and inventory. In the context of Vietnam becoming the world's "factory," transparency in financial data is key for businesses to attract sustainable investment.<\/span><\/p>\n

According to <\/span>Independent Auditing Law 2011<\/span><\/a>FDI enterprises and listed companies in the manufacturing sector are required to conduct annual audits. This helps managers identify loopholes in the internal control system and prevent fraudulent cost allocation. As evidence from tax audits, cost errors often account for 40% of the amount of tax arrears collected from manufacturing companies.<\/span><\/p>\n

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