{"id":4411,"date":"2026-01-01T20:59:56","date_gmt":"2026-01-02T03:59:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4411"},"modified":"2026-04-15T14:45:21","modified_gmt":"2026-04-15T07:45:21","slug":"kiem-toan-doanh-nghiep-quy-mo-lon","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/","title":{"rendered":"Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing large-scale businesses is becoming a focal point of attention in the financial community following the government&#039;s issuance of regulations. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">This marks a turning point in enhancing financial transparency. Mandatory auditing for these entities is not only a legal obligation but also a crucial tool for protecting the rights of investors and shareholders in the digital economy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to experts at MAN \u2013 Master Accountant Network, conducting large-scale corporate audits helps organizations review their internal control systems, promptly detect material errors and tax risks. This is especially important as the total assets and revenue of businesses in Vietnam are growing rapidly, requiring an independent and professional oversight mechanism.<\/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-doanh-nghiep-quy-mo-lon\/#Khung_phap_ly_dieu_chinh_viec_kiem_toan_doanh_nghiep_quy_mo_lon\" >The legal framework governing the auditing of large-scale enterprises.<\/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-doanh-nghiep-quy-mo-lon\/#Nghi_dinh_902025ND-CP_va_nhung_diem_moi_ve_quy_mo\" >Decree 90\/2025\/ND-CP and new points regarding scale<\/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-doanh-nghiep-quy-mo-lon\/#Vai_tro_cua_Luat_Kiem_toan_doc_lap\" >The Role of Independent Auditing Law<\/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-doanh-nghiep-quy-mo-lon\/#Tieu_chi_xac_dinh_doanh_nghiep_phai_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\" >Criteria for determining whether a business must undergo a large-scale corporate audit.<\/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-doanh-nghiep-quy-mo-lon\/#Phan_tich_tieu_chi_so_lao_dong\" >Analysis of the number of employees criterion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nguong_doanh_thu_va_tong_tai_san\" >Revenue and total asset thresholds<\/a><\/li><\/ul><\/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-doanh-nghiep-quy-mo-lon\/#Tai_sao_doanh_nghiep_can_uu_tien_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\" >Why should businesses prioritize large-scale corporate audits?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tang_cuong_uy_tin_voi_cac_doi_tac_va_ngan_hang\" >Enhance your reputation with partners and banks.<\/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-doanh-nghiep-quy-mo-lon\/#Quan_tri_rui_ro_thue_va_ke_toan\" >Tax and accounting risk management<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_tieu_chuan\" >Standard procedures for conducting audits of large-scale enterprises.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Giai_doan_chuan_bi_va_lap_ke_hoach\" >Preparation and planning phase<\/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-doanh-nghiep-quy-mo-lon\/#Thuc_hien_kiem_toan_tai_hien_truong\" >Conduct on-site audits.<\/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-doanh-nghiep-quy-mo-lon\/#Tong_hop_ket_qua_va_phat_hanh_bao_cao\" >Compile the results and issue a report.<\/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-doanh-nghiep-quy-mo-lon\/#Cac_don_vi_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_uy_tin_tai_Viet_Nam\" >Reputable firms that conduct large-scale corporate audits in Vietnam.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nhung_rui_ro_khi_khong_tuan_thu_kiem_toan_doanh_nghiep_quy_mo_lon\" >The risks of failing to comply with large-scale corporate audits.<\/a><\/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-doanh-nghiep-quy-mo-lon\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon\" >Frequently Asked Questions about Auditing Large Businesses<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Doanh_nghiep_moi_thanh_lap_co_phai_kiem_toan_khong\" >Do newly established businesses need to be audited?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Doanh_nghiep_khong_dat_tieu_chi_2_nam_lien_tiep_thi_sao\" >What happens if a business fails to meet the criteria for two consecutive years?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_yeu_to_nao\" >What factors determine the cost of an audit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Bao_cao_kiem_toan_co_bat_buoc_phai_nop_cho_co_quan_nha_nuoc_khong\" >Is it mandatory to submit an audit report to a government agency?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_viec_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>The legal framework governing the auditing of large-scale enterprises.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The highest legal basis governing this activity includes: <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Independent Auditing No. 67\/2011\/QH12<\/span><\/a><span style=\"font-weight: 400;\"> and Decree 90\/2025\/ND-CP on determining enterprise size. The combination of these documents creates a strict legal framework, forcing enterprises reaching a certain size threshold to publicly disclose audited financial statements.<\/span><\/p>\n<figure id=\"attachment_4414\" aria-describedby=\"caption-attachment-4414\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4414\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4414\" class=\"wp-caption-text\">The legal framework governing the auditing of large-scale enterprises.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_902025ND-CP_va_nhung_diem_moi_ve_quy_mo\"><\/span><b>Decree 90\/2025\/ND-CP and new points regarding scale<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/nghi-dinh-90\/\">Decree 90\/2025\/ND-CP<\/a> ra \u0111\u1eddi nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p, thay th\u1ebf ho\u1eb7c b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1ec1 doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba. \u0110i\u1ec3m n\u1ed5i b\u1eadt l\u00e0 vi\u1ec7c b\u1ed5 sung nh\u00f3m &#8220;doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn&#8221; v\u00e0o danh s\u00e1ch b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang hay <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">foreign direct investment (FDI) enterprises<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Luat_Kiem_toan_doc_lap\"><\/span><b>The Role of Independent Auditing Law<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Law on Independent Auditing clearly stipulates the types of reports that must be audited and the responsibilities of the audited entity. For large-scale corporate audits, compliance not only helps avoid administrative penalties under Decree 41\/2018\/ND-CP but also serves as a &quot;passport&quot; for businesses to access bank loans or raise capital on the stock market.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_doanh_nghiep_phai_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>Criteria for determining whether a business must undergo a large-scale corporate audit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To determine whether an entity is subject to a large-scale corporate audit, accountants need to refer to the data from the immediately preceding fiscal year. According to the latest regulations, a business will be required to undergo an audit if it meets at least two of the three core criteria below.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 224px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of criteria for determining whether a company must undergo a large-scale corporate audit.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Defining threshold<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Legal notes<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Number of workers<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Over 200 people<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Calculated based on the average number of employees participating in social insurance each year.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Total revenue<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Over 300 billion VND<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Total revenue from sales and services provided during the year.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Total assets<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Over 100 billion VND<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Based on the Balance Sheet as of the end of the year<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_tieu_chi_so_lao_dong\"><\/span><b>Analysis of the number of employees criterion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The average number of employees per year is an important indicator reflecting workforce size and social responsibility. In auditing large-scale enterprises, accurately determining the number of employees participating in social insurance helps tax authorities and auditors assess labor costs and the entity&#039;s compliance with labor laws.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_va_tong_tai_san\"><\/span><b>Revenue and total asset thresholds<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Revenue exceeding VND 300 billion or assets exceeding VND 100 billion are often associated with complex economic transactions. Therefore, auditing large-scale enterprises focuses on verifying the existence and completeness of these items, ensuring that profits are not inflated and assets are not misvalued.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_uu_tien_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>Why should businesses prioritize large-scale corporate audits?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Besides being a mandatory requirement, auditing large-scale businesses provides added value that conventional management methods cannot offer. It&#039;s like a regular financial &quot;health check-up,&quot; giving management an objective view of operational efficiency.<\/span><\/p>\n<figure id=\"attachment_4417\" aria-describedby=\"caption-attachment-4417\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4417\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4417\" class=\"wp-caption-text\">Why should businesses prioritize large-scale corporate audits?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_cac_doi_tac_va_ngan_hang\"><\/span><b>Enhance your reputation with partners and banks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Most credit institutions now require audited financial statements for large loans. Conducting audits on large-scale businesses helps shorten loan application processing times, increase credit approval rates, and potentially offer more favorable interest rates due to increased transparency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro_thue_va_ke_toan\"><\/span><b>Tax and accounting risk management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">During large-scale corporate audits, auditors review how expenses, revenues, and provisions are accounted for. This helps businesses detect potential risks early, which could lead to tax arrears or heavy penalties when regulatory authorities conduct inspections.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_tieu_chuan\"><\/span><b>Standard procedures for conducting audits of large-scale enterprises.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A professional large-scale corporate audit process typically takes 2 to 4 weeks, depending on the workload and the readiness of the documentation. Below are the basic steps that MAN \u2013 Master Accountant Network usually advises its clients on.<\/span><\/p>\n<figure id=\"attachment_4416\" aria-describedby=\"caption-attachment-4416\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4416\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ti\u00eau chu\u1ea9n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4416\" class=\"wp-caption-text\">Standard procedures for conducting audits of large-scale enterprises.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach\"><\/span><b>Preparation and planning phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The audit firm will conduct a survey of the internal control system and an initial risk assessment. At this stage, identifying material areas such as inventory, accounts receivable, and related-party transactions is extremely important for large-scale corporate audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tai_hien_truong\"><\/span><b>Conduct on-site audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors will gather evidence through methods such as observation, interviews, recalculation, and confirmation letters. For large-scale corporate audits, witnessing inventory checks of goods and fixed assets at multiple business locations is often the most time-consuming task.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_ket_qua_va_phat_hanh_bao_cao\"><\/span><b>Compile the results and issue a report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After discussing the adjusting entries, the auditing firm will issue an Independent Audit Report. This report is the final outcome of a large-scale corporate audit, presenting the auditor&#039;s opinion on the fairness and reasonableness of the financial statements in all material respects.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_don_vi_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_uy_tin_tai_Viet_Nam\"><\/span><b>Reputable firms that conduct large-scale corporate audits in Vietnam.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Vietnamese auditing market is currently highly segmented, with the &quot;Big 4&quot; and leading professional firms consistently being the preferred choices for large corporations. Alongside these multinational names, the established position of firms such as... <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> This has provided flexible, specialized, and cost-effective options for large-scale businesses in Vietnam.<\/span><\/p>\n<figure id=\"attachment_4413\" aria-describedby=\"caption-attachment-4413\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4413\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam.jpg\" alt=\"C\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn uy t\u00edn t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4413\" class=\"wp-caption-text\">Reputable firms that conduct large-scale corporate audits in Vietnam.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Deloitte Vietnam:<\/b><span style=\"font-weight: 400;\"> This firm has the longest history and specializes in management consulting and auditing for multinational corporations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PwC Vietnam:<\/b><span style=\"font-weight: 400;\"> Known for its rigorous quality control processes and in-depth tax consulting services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>EY Vietnam:<\/b><span style=\"font-weight: 400;\"> Strengths in the banking and finance sector and high-quality assurance services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>KPMG Vietnam:<\/b><span style=\"font-weight: 400;\"> Experts in solving complex business problems and conducting operational audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>MAN \u2013 Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> A professional consulting and service provider, specializing in handling complex financial documents, optimizing accounting and tax processes, and assisting businesses in strictly complying with large-scale audit standards at competitive costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AASC &amp; A&amp;C:<\/b><span style=\"font-weight: 400;\"> Leading domestic auditing firms with in-depth understanding of the specific characteristics of the Vietnamese business and accounting environment.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The selection of an auditing firm for large-scale businesses should be based on the actual size, industry specifics, and long-term goals of the company, such as listing on the stock exchange, raising international capital, or simply increasing transparency in internal governance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_khong_tuan_thu_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>The risks of failing to comply with large-scale corporate audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If a business is required to undergo a large-scale business audit but intentionally or unintentionally ignores it, the legal and economic consequences can be severe.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Administrative penalties:<\/b><span style=\"font-weight: 400;\"> According to Decree 41\/2018\/ND-CP, the penalty for failing to conduct an audit can be up to 50 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Restrictions on rights:<\/b><span style=\"font-weight: 400;\"> Businesses may be denied the right to bid on public projects or be placed on a priority inspection list by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Loss of trust:<\/b><span style=\"font-weight: 400;\"> For strategic partners, the lack of large-scale corporate audit reports is a sign of a lack of transparency in governance.<\/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 large-scale businesses is not simply an administrative procedure to comply with regulations, but a smart governance strategy in the era of transparency. Early compliance and the selection of reputable and competent audit partners will help businesses build a solid financial foundation, preparing them for further advancements in the international market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we provide comprehensive solutions ranging from accounting consulting and tax optimization to connecting large-scale corporate audit services. With a team of experienced professionals with in-depth knowledge of current legal regulations, MAN is committed to partnering with businesses to standardize financial reporting, minimize risks, and maximize business value.<\/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_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>Frequently Asked Questions about Auditing Large Businesses<\/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_moi_thanh_lap_co_phai_kiem_toan_khong\"><\/span>Do newly established businesses need to be audited?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIf, in the first year, a business meets the criteria for registered capital (equivalent to total assets) or a large workforce size as stipulated by other specialized laws, the entity may still be required to conduct a large-scale business audit. However, the criteria are usually assessed based on data from the immediately preceding year.                    <\/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=\"Doanh_nghiep_khong_dat_tieu_chi_2_nam_lien_tiep_thi_sao\"><\/span>What happens if a business fails to meet the criteria for two consecutive years?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to Decree 90\/2025\/ND-CP, if a business fails to meet the criteria regarding labor, revenue, or assets for two consecutive years, it will be temporarily exempted from the obligation to conduct large-scale business audits until it meets those criteria again.                    <\/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_duoc_tinh_dua_tren_yeu_to_nao\"><\/span>What factors determine the cost of an audit?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAudit fees for large-scale businesses typically depend on total assets, revenue, number of invoices, number of business locations, and the complexity of financial transactions.                    <\/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_co_bat_buoc_phai_nop_cho_co_quan_nha_nuoc_khong\"><\/span>Is it mandatory to submit an audit report to a government agency?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tFor businesses subject to mandatory auditing, the audit report must be submitted along with the financial statements to the tax authorities, statistical agencies, and specialized management agencies as prescribed; it also serves as an important basis when the business works with banks, investors, or conducts M&amp;A transactions.                    <\/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 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu trong n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111\u1ea1t c\u00e1c ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ed5ng t\u00e0i s\u1ea3n) ho\u1eb7c quy m\u00f4 nh\u00e2n s\u1ef1 l\u1edbn theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c, \u0111\u01a1n v\u1ecb v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn. 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