{"id":4378,"date":"2025-12-31T02:27:06","date_gmt":"2025-12-31T09:27:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4378"},"modified":"2025-12-31T02:27:06","modified_gmt":"2025-12-31T09:27:06","slug":"kiem-toan-nganh-duoc-y-te","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/","title":{"rendered":"Medical and Pharmaceutical Industry Audits: Compliance and Risk Management"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing the pharmaceutical and healthcare industry is a specialized field requiring a rigorous combination of international auditing standards and strict legal regulations from the Ministry of Health. This is especially relevant in the context of Vietnam tightening regulations on the business of pharmaceuticals and medical supplies. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/The-thao-Y-te\/Luat-Duoc-2016-309815.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Pharmacy Law 2016<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-155-2018-ND-CP-sua-doi-quy-dinh-lien-quan-den-dieu-kien-kinh-doanh-thuoc-Bo-Y-te-399829.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 155\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">Therefore, conducting audits is not only a legal requirement but also a tool that helps businesses assess the integrity of their quality management systems (QMS) and transparently channel the massive capital investments in research and production.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, errors in drug inventory management or marketing expense accounting can lead to heavy tax penalties and serious legal risks. According to post-audits by authorities, over 301 pharmaceutical companies faced difficulties in comparing production batch records with year-end financial reports. Therefore, understanding the nature and process of pharmaceutical and healthcare audits is crucial for businesses to control risks, protect their reputation, and contribute to ensuring consumer health and safety through products that meet GMP and GDP standards.<\/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-nganh-duoc-y-te\/#Tai_sao_kiem_toan_nganh_duoc_%E2%80%93_y_te_lai_la_yeu_to_song_con\" >Why is auditing in the pharmaceutical and healthcare industry crucial?<\/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-nganh-duoc-y-te\/#Dam_bao_tuan_thu_cac_tieu_chuan_thuc_hanh_tot_GXP\" >Ensure compliance with Good Practice Standards (GXP).<\/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-nganh-duoc-y-te\/#Kiem_soat_rui_ro_tai_chinh_va_thue\" >Financial and tax risk control<\/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-nganh-duoc-y-te\/#Minh_bach_hoa_gia_thuoc_va_dau_thau\" >Transparency in drug pricing and bidding processes.<\/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-nganh-duoc-y-te\/#Khung_phap_ly_va_cac_quy_dinh_hien_hanh_lien_quan_kiem_toan_nganh_duoc_%E2%80%93_y_te\" >Current legal framework and regulations related to auditing the pharmaceutical and healthcare industry.<\/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-nganh-duoc-y-te\/#Cac_linh_vuc_trong_yeu_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te\" >Key areas in pharmaceutical and healthcare industry audits<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_he_thong_quan_ly_chat_luong_QMS\" >Auditing the Quality Management System (QMS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_quan_tri_ton_kho_va_han_dung\" >Inventory and expiration date management audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_tai_lieu_va_ho_so_lo\" >Batch document and record audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_chi_phi_marketing_va_hoi_thao_khoa_hoc\" >Auditing marketing and scientific conference expenses.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Phan_loai_kiem_toan_nganh_duoc_pham_%E2%80%93_y_te\" >Classification of audits in the pharmaceutical and healthcare industry.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_noi_bo_1st_Party_Audit\" >Internal Audit (First Party Audit)<\/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-nganh-duoc-y-te\/#Kiem_toan_ben_thu_hai_2nd_Party_Audit\" >Second Party Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_ben_thu_ba_3rd_Party_Audit\" >Third-Party Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Kiem_toan_lam_sang_Clinical_Audit\" >Clinical Audit<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Quy_trinh_5_buoc_thuc_hien_kiem_toan_nganh_duoc_%E2%80%93_y_te_chuyen_nghiep\" >The 5-step process for conducting professional audits in the pharmaceutical and healthcare industry.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_nganh_duoc_%E2%80%93_y_te\" >Common errors discovered through audits of the pharmaceutical and healthcare industry.<\/a><\/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-nganh-duoc-y-te\/#Ung_dung_cong_nghe_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te_hien_dai\" >Application of technology in modern pharmaceutical and healthcare auditing.<\/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-nganh-duoc-y-te\/#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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Cau_hoi_thuong_gap_ve_nganh_kiem_toan_duoc_%E2%80%93_y_te\" >Frequently Asked Questions about Pharmaceutical and Healthcare Auditing<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Doanh_nghiep_duoc_moi_thanh_lap_co_can_kiem_toan_ngay_khong\" >Do newly established pharmaceutical companies need to be audited immediately?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-duoc-y-te\/#Chi_phi_kiem_toan_nganh_duoc_%E2%80%93_y_te_thuong_la_bao_nhieu\" >What are the typical audit costs for the pharmaceutical and healthcare industry?<\/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-nganh-duoc-y-te\/#Kiem_toan_tuan_thu_GMP_khac_gi_so_voi_kiem_toan_tai_chinh_thong_thuong\" >How does a GMP compliance audit differ from a regular financial audit?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_kiem_toan_nganh_duoc_%E2%80%93_y_te_lai_la_yeu_to_song_con\"><\/span><b>Why is auditing in the pharmaceutical and healthcare industry crucial?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The pharmaceutical and healthcare industries are unique in that they directly relate to human lives and are subject to a complex system of legal regulations. Regular audits of the pharmaceutical and healthcare sector help businesses build a strong &quot;immune system&quot; against market fluctuations and policy changes.<\/span><\/p>\n<figure id=\"attachment_4382\" aria-describedby=\"caption-attachment-4382\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4382\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con.jpg\" alt=\"T\u1ea1i sao ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf l\u1ea1i l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-kiem-toan-nganh-duoc-y-te-lai-la-yeu-to-song-con-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4382\" class=\"wp-caption-text\">Why is auditing in the pharmaceutical and healthcare industry crucial?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_cac_tieu_chuan_thuc_hanh_tot_GXP\"><\/span><b>Ensure compliance with Good Practice Standards (GXP).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Standards such as GMP (Good Manufacturing Practice), GDP (Good Distribution Practice), and GLP (Good Laboratory Practice) are prerequisites for survival in the industry. Auditors will review the consistency between actual operations and standard operating procedures (SOPs).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_rui_ro_tai_chinh_va_thue\"><\/span><b>Financial and tax risk control<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pharmaceutical businesses often incur significant costs related to discounts, commissions, and marketing. Without professional pharmaceutical and healthcare auditing, these expenses can easily be disallowed by tax authorities during tax settlements due to a lack of valid documentation or inability to demonstrate their relevance to business operations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Minh_bach_hoa_gia_thuoc_va_dau_thau\"><\/span><b>Transparency in drug pricing and bidding processes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For entities participating in centralized drug procurement bidding at public hospitals, auditing helps verify the reasonableness of the cost of goods sold, thereby ensuring that their qualifications remain clean and meet the transparency standards of the Procurement Law.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_cac_quy_dinh_hien_hanh_lien_quan_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>Relevant legal framework and current regulations <\/b><b>auditing of the pharmaceutical and healthcare industry<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To conduct accurate audits of the pharmaceutical and healthcare industry, auditors and chief accountants need to have a thorough understanding of the following legal framework:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Table of relevant legal framework and current regulations<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main adjustments<\/b><\/td>\n<td style=\"text-align: center;\"><b>Impact on auditing<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Pharmaceuticals No. 105\/2016\/QH13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">General regulations on the production, trading, import and export of pharmaceuticals.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The basis for verifying the legality of the license.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 20\/2017\/TT-BYT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations concerning controlled substances.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The focus of the audit is on inventory and storage.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 35\/2018\/TT-BYT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on Good Manufacturing Practice (GMP) for pharmaceuticals.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing the production process and quality.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Accounting Law 2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Corporate financial accounting standards.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing the accuracy of financial statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Imposing administrative penalties for tax and invoice violations.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assess potential tax risks.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The primary task of auditing the pharmaceutical and healthcare sector is to compare actual business practices with the relevant documents, aiming to eliminate systematic irregularities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_trong_yeu_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>Key areas in pharmaceutical and healthcare industry audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A comprehensive audit goes beyond just the numbers on the balance sheet; it delves into every corner of the healthcare supply chain.<\/span><\/p>\n<figure id=\"attachment_4379\" aria-describedby=\"caption-attachment-4379\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4379\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te.jpg\" alt=\"C\u00e1c l\u0129nh v\u1ef1c tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-linh-vuc-trong-yeu-trong-kiem-toan-nganh-duoc-y-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4379\" class=\"wp-caption-text\">Key areas in pharmaceutical and healthcare industry audits<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_he_thong_quan_ly_chat_luong_QMS\"><\/span><b>Auditing the Quality Management System (QMS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the &quot;heart&quot; of the pharmaceutical business. Audits in the pharmaceutical and healthcare industry focus on evaluating how businesses handle deviations, manage change (Change Control), and implement corrective and preventive actions (CAPA). If a manufacturing defect is not properly documented, the risk of a mass product recall is very high.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_tri_ton_kho_va_han_dung\"><\/span><b>Inventory and expiration date management audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Medicines are commodities with a strict shelf life. Auditors will examine:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory withdrawal method (usually FEFO \u2013 First-In, First-Out).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedures for handling medications that are about to expire and returned medications.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Storage conditions (temperature, humidity) must comply with GDP\/GSP requirements.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_lieu_va_ho_so_lo\"><\/span><b>Batch document and record audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Production batch records are the highest legal evidence of drug quality. Audits in the pharmaceutical and healthcare industry require meticulous comparison between the amount of raw materials, losses during production, and the amount of finished products in inventory. Any unexplained discrepancies can be considered a risk of asset loss or fraud.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_marketing_va_hoi_thao_khoa_hoc\"><\/span><b>Auditing marketing and scientific conference expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The healthcare industry typically organizes scientific events such as seminars and drug presentations. Auditors will review the authenticity of guest lists, event venues, and the reasonableness of these expenses in relation to regulations on advertising expense limits.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_kiem_toan_nganh_duoc_pham_%E2%80%93_y_te\"><\/span><b>Classification of audits in the pharmaceutical and healthcare industry.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on the purpose and the entity performing the audit, the pharmaceutical and healthcare industry audits are divided into the following common types:<\/span><\/p>\n<figure id=\"attachment_4381\" aria-describedby=\"caption-attachment-4381\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4381\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te.jpg\" alt=\"Ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c ph\u1ea9m - y t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Phan-loai-kiem-toan-nganh-duoc-pham-y-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4381\" class=\"wp-caption-text\">Classification of audits in the pharmaceutical and healthcare industry.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_1st_Party_Audit\"><\/span><b>Internal Audit (First Party Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is carried out by the company&#039;s own internal control department. The goal is to detect errors before an independent inspection or audit team arrives. This activity needs to be maintained quarterly to ensure the highest level of readiness.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ben_thu_hai_2nd_Party_Audit\"><\/span><b>Second Party Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This often occurs when a multinational pharmaceutical corporation wants to evaluate a contract manufacturing plant in Vietnam, or a hospital evaluates a medical supplies supplier. This type of pharmaceutical and healthcare audit focuses on supply capacity and quality consistency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ben_thu_ba_3rd_Party_Audit\"><\/span><b>Third-Party Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These are independent audits conducted by reputable auditing firms or regulatory agencies such as the Drug Administration of Vietnam (Ministry of Health). Certifications from these audits have high legal value, helping businesses affirm their position in the market.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_lam_sang_Clinical_Audit\"><\/span><b>Clinical Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For hospitals and clinics, clinical audits focus on evaluating treatment protocols, the effectiveness of medication use in patients, and healthcare procedures to continuously improve clinical outcomes.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_thuc_hien_kiem_toan_nganh_duoc_%E2%80%93_y_te_chuyen_nghiep\"><\/span><b>The 5-step process for conducting professional audits in the pharmaceutical and healthcare industry.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For an audit to deliver real value, it needs to follow a structured process standardized by experts from the MAN \u2013 Master Accountant Network:<\/span><\/p>\n<p><b>Step 1: Plan and define the scope<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Define specific objectives (e.g., tax audit or GMP compliance audit) and select a team of auditors with in-depth knowledge of pharmacology and pharmaceutical accounting.<\/span><\/p>\n<p><b>Step 2: Preliminary survey and risk assessment<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gather legal documents, financial reports from previous years, and a list of key products. Assess the most error-prone areas in the supply chain.<\/span><\/p>\n<p><b>Step 3: Conduct a field inspection.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is the most crucial stage of the pharmaceutical and healthcare audit. Auditors will directly visit warehouses and production facilities, interview staff, and cross-check original documents.<\/span><\/p>\n<p><b>Step 4: Summarize findings and discuss<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Draft a report outlining non-compliance points and financial risks. Organize a meeting with the company&#039;s leadership to explain and clarify these issues.<\/span><\/p>\n<p><b>Step 5: Release the report and monitor CAPA.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Provide a formal audit opinion and recommendations for improvement. A successful audit of the pharmaceutical and healthcare industry is one where the company implements corrective actions effectively afterward.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_nganh_duoc_%E2%80%93_y_te\"><\/span><b>Common errors discovered through audits. <\/b><b>pharmaceutical and healthcare industry<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a summary of common errors we frequently encounter during our audits of the pharmaceutical and healthcare industry in Vietnam:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of common errors discovered during audits.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Error group<\/b><\/td>\n<td style=\"text-align: center;\"><b>Specific example<\/b><\/td>\n<td style=\"text-align: center;\"><b>Potential consequences<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial management<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Incorrect cost of goods sold accounting due to failure to properly calculate production losses.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Profit discrepancies, underpayment of corporate income tax.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Comply with GXP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The SOP has not been updated according to the latest circular from the Ministry of Health.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The production\/business license has been revoked.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Invoice management<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Using invoices from &quot;phantom&quot; businesses for marketing expenses.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">They were ordered to pay back taxes and were fined for administrative violations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Internal control<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is a lack of separation of duties between the warehouse manager and the warehouse accountant.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Loss of medication is common, especially with psychotropic drugs.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_kiem_toan_nganh_duoc_%E2%80%93_y_te_hien_dai\"><\/span><b>Application of technology in modern pharmaceutical and healthcare auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the 4.0 era, auditing is no longer a manual, paper-based task. New technologies are changing the way audits are conducted in the pharmaceutical and healthcare industries:<\/span><\/p>\n<figure id=\"attachment_4383\" aria-describedby=\"caption-attachment-4383\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4383\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai.jpg\" alt=\"\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf hi\u1ec7n \u0111\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-trong-kiem-toan-nganh-duoc-y-te-hien-dai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4383\" class=\"wp-caption-text\">Application of technology in modern pharmaceutical and healthcare auditing.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specialized ERP system for the pharmaceutical industry: Enables instant traceability from raw materials to the consumer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data Analytics: Using algorithms to detect unusual transactions in millions of pharmaceutical invoices, helping auditors focus on high-risk areas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Blockchain: Being applied to increase transparency in the supply chain of vaccines and treatments, and to prevent counterfeit drugs.<\/span><\/li>\n<\/ul>\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 the pharmaceutical and healthcare industry is not just a routine inspection procedure, but a core strategy for building trust with clients and regulatory authorities. In an industry where even the smallest mistakes can lead to serious health and legal consequences, possessing a robust internal control system and transparent audit reports is an invaluable asset for any business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To optimize management processes and ensure absolute safety in terms of tax and legal compliance for pharmaceuticals, businesses need a partner who understands both the language of accounting and the language of the medical industry. MAN \u2013 Master Accountant Network is proud to be a leading provider of auditing services for the pharmaceutical and healthcare industry, in-depth accounting and tax consulting, and the establishment of internationally standardized internal control systems. We are committed to providing complete peace of mind, allowing businesses to focus on their mission of caring for public health without worrying about compliance 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>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nganh_kiem_toan_duoc_%E2%80%93_y_te\"><\/span><b>Frequently Asked Questions about Pharmaceutical and Healthcare Auditing<\/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=\"Doanh_nghiep_duoc_moi_thanh_lap_co_can_kiem_toan_ngay_khong\"><\/span>Do newly established pharmaceutical companies need to be audited immediately? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tBy law, foreign-invested enterprises or publicly traded companies are required to have their financial statements audited annually. However, for domestic pharmaceutical companies, conducting internal audits of the pharmaceutical and healthcare industry from the outset is extremely necessary to standardize SOP procedures and avoid legal violations later on.                    <\/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>What are the typical audit costs for the pharmaceutical and healthcare industry?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCosts depend on the size of the business, the number of product lines, and the scope of the audit (financial, compliance, or systems). MAN always provides cost-effective solutions based on the client&#039;s specific 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=\"Kiem_toan_tuan_thu_GMP_khac_gi_so_voi_kiem_toan_tai_chinh_thong_thuong\"><\/span>How does a GMP compliance audit differ from a regular financial audit? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tFinancial audits focus on numbers and the accuracy of reports. Meanwhile, GMP compliance audits in the pharmaceutical and healthcare industry focus on technical processes, production environment, equipment calibration, and product safety.                    <\/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\": \"Doanh nghi\u1ec7p d\u01b0\u1ee3c m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n ngay kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo lu\u1eadt, c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. 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MAN lu\u00f4n cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed d\u1ef1a tr\u00ean nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.\"\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 tu\u00e2n th\u1ee7 GMP kh\u00e1c g\u00ec so v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng? \",\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 t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o c\u00e1c con s\u1ed1 v\u00e0 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n ng\u00e0nh d\u01b0\u1ee3c - y t\u1ebf v\u1ec1 tu\u00e2n th\u1ee7 GMP t\u1eadp trung v\u00e0o quy tr\u00ecnh k\u1ef9 thu\u1eadt, m\u00f4i tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t, hi\u1ec7u chu\u1ea9n thi\u1ebft b\u1ecb v\u00e0 t\u00ednh an to\u00e0n c\u1ee7a s\u1ea3n ph\u1ea9m.\"\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 ng\u00e0nh d\u01b0\u1ee3c &#8211; y t\u1ebf l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c chuy\u00ean bi\u1ec7t \u0111\u00f2i h\u1ecfi s\u1ef1 k\u1ebft h\u1ee3p kh\u1eaft khe gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t c\u1ee7a B\u1ed9 Y t\u1ebf. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang si\u1ebft ch\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kinh doanh d\u01b0\u1ee3c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4378","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\/4378","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=4378"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4378\/revisions"}],"predecessor-version":[{"id":4384,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4378\/revisions\/4384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4380"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}