{"id":4437,"date":"2026-01-02T00:26:18","date_gmt":"2026-01-02T07:26:18","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4437"},"modified":"2026-03-17T00:44:35","modified_gmt":"2026-03-17T07:44:35","slug":"kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/","title":{"rendered":"Auditing of state-owned enterprises and state capital."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing state-owned enterprises and state capital is a mandatory activity aimed at assessing the accuracy and legality of financial reports and the efficiency of public resource utilization. This is in the context of the government&#039;s efforts to accelerate economic restructuring. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/nghi-quyet-12nqtw-ve-tiep-tuc-co-cau-lai-doi-moi-va-nang-cao-hieu-qua-doanh-nghiep-nha-nuoc-da-dua--232086.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Resolution 12-NQ\/TW<\/span><\/a><span style=\"font-weight: 400;\">Therefore, closely monitoring capital flows in corporations and conglomerates has become a top priority. This activity not only helps detect financial irregularities but also serves as a measure of the management capacity of those representing state capital in the enterprises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to data from the State Audit Office (SAO), trillions of dong in irregularities are discovered and recommendations for handling are made annually through the auditing of state-owned enterprises and state capital. This demonstrates the &quot;gatekeeper&quot; role of the auditing sector in the national financial system. Strict adherence to regulations is crucial. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on State Audit 2015<\/span><\/a><span style=\"font-weight: 400;\"> (amended 2019) and Law No. 69\/2014\/QH13 on the management of state capital invested in production and business at enterprises are urgent requirements for all managers.<\/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-nha-nuoc-va-von-nha-nuoc\/#Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >Legal framework governing the auditing of state-owned enterprises and state capital.<\/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-nha-nuoc-va-von-nha-nuoc\/#Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\" >The Law on State Audit and the Role of Audit Agencies<\/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-nha-nuoc-va-von-nha-nuoc\/#Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\" >Law No. 69\/2014\/QH13 and its guiding decrees<\/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-nha-nuoc-va-von-nha-nuoc\/#Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >The entities subject to auditing are state-owned enterprises and state-owned capital.<\/a><\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >Key content in auditing state-owned enterprises and state capital.<\/a><ul class='ez-toc-list-level-3' ><li class='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-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\" >Auditing financial statements and verifying the accuracy of the data.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_viec_bao_toan_va_phat_trien_von_nha_nuoc\" >Auditing the preservation and development of state capital.<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_tinh_tuan_thu_phap_luat_ve_thue_va_ngan_sach\" >Auditing compliance with tax and budget laws.<\/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-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_hieu_qua_hoat_dong_Performance_Audit\" >Performance Audit<\/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-nha-nuoc-va-von-nha-nuoc\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >Procedures for auditing state-owned enterprises and state capital.<\/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-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan\" >Audit 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-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_thuc_hien_kiem_toan_tai_don_vi\" >Audit implementation phase at the entity<\/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-nha-nuoc-va-von-nha-nuoc\/#Giai_doan_lap_bao_cao_va_cong_bo_ket_qua\" >Reporting and results publication phase<\/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-nha-nuoc-va-von-nha-nuoc\/#Nhung_sai_pham_thuong_gap_phat_hien_qua_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >Common irregularities discovered through audits of state-owned enterprises and state capital.<\/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-nha-nuoc-va-von-nha-nuoc\/#Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >Solutions to improve the effectiveness of auditing state-owned enterprises and state capital.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Ung_dung_cong_nghe_thong_tin_va_Big_Data\" >Application of Information Technology and Big Data<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\" >Enhancing the independence and objectivity of auditors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Hoan_thien_he_thong_chuan_muc_va_quy_trinh\" >Improve the system of standards and procedures.<\/a><\/li><\/ul><\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >Frequently Asked Questions about Auditing State-Owned Enterprises and State Capital<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Doanh_nghiep_co_von_nha_nuoc_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\" >Are state-owned enterprises with capital under 50% subject to audit by the State Audit Office?<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\" >What is the difference between independent auditing and state auditing in the auditing of state-owned enterprises and state capital?<\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\" >How will financial irregularities discovered through audits be handled?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>Legal framework governing the auditing of state-owned enterprises and state capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before delving into the technical details, it&#039;s essential to understand the legal regulations governing this system. A thorough understanding of the legal framework allows businesses to proactively prepare for inspections.<\/span><\/p>\n<figure id=\"attachment_4438\" aria-describedby=\"caption-attachment-4438\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4438\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4438\" class=\"wp-caption-text\">Legal framework governing the auditing of state-owned enterprises and state capital.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\"><\/span><b>The Law on State Audit and the Role of Audit Agencies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing activities of state-owned enterprises and state capital are primarily governed by the current Law on State Audit. The State Audit Office has the authority to conduct audits of all units that manage and use public finances and public assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, enterprises in which the State holds more than 50% of charter capital are subject to mandatory annual audits. For enterprises with less than 50% of state capital, the State Audit Office still has the right to conduct audits when requested or according to an approved audit plan to ensure capital safety.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\"><\/span><b>Law No. 69\/2014\/QH13 and its guiding decrees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">State capital in enterprises is protected by a strict regulatory system. Decree 91\/2015\/ND-CP and its amendments (Decree 32\/2018\/ND-CP, Decree 140\/2020\/ND-CP) provide detailed regulations on investment, management, and use of capital.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Auditing of state-owned enterprises and state capital focuses on assessing whether the enterprise is preserving and developing capital. Criteria such as revenue, profit, and return on equity (ROE) are always under the scrutiny of auditors.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>The entities subject to auditing are state-owned enterprises and state-owned capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Identifying the right target group helps classify risks and establish appropriate audit procedures. Below is a summary table of the main target groups.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of entities subject to auditing of state-owned enterprises and state capital.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target group<\/b><\/td>\n<td style=\"text-align: center;\"><b>State capital ratio<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main audit methods<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">State-owned enterprises (SOEs)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100% registered capital<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing financial statements, compliance audits, and periodic operational audits.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses with controlling stakes<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 50% registered capital<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The State Audit Office conducts periodic annual or thematic audits.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">State-owned enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Under 50% registered capital<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing of state-owned capital is conducted when there are signs of irregularities or as required by management.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Public investment projects<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Utilization of state budget funds<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing the final accounts of completed projects.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Auditing of state-owned enterprises and state capital, particularly state-owned economic groups and corporations, is typically extremely rigorous. These are the &quot;locomotives&quot; of the economy, holding enormous amounts of assets; therefore, even small errors can lead to significant losses for the state budget.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>Key content in auditing state-owned enterprises and state capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A professional audit process for state-owned enterprises and state capital typically focuses on four main pillars to ensure transparency and efficiency.<\/span><\/p>\n<figure id=\"attachment_4441\" aria-describedby=\"caption-attachment-4441\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4441\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"N\u1ed9i dung tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4441\" class=\"wp-caption-text\">Key content in auditing state-owned enterprises and state capital.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\"><\/span><b>Auditing financial statements and verifying the accuracy of the data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most fundamental yet crucial aspect. Auditors will examine the existence, rights, and obligations regarding assets and liabilities. For state-owned enterprises, the recognition of revenue and expenses must strictly comply with Vietnamese Accounting Standards (VAS).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In audits of state-owned enterprises and state capital, provisions for bad debts (inventory devaluation, non-performing loans, financial investments) are often the easiest targets for irregularities aimed at &quot;beautifying&quot; the situation. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> or concealing losses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_bao_toan_va_phat_trien_von_nha_nuoc\"><\/span><b>Auditing the preservation and development of state capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">State capital must not be lost. Auditors will calculate financial safety indicators and compare them across periods. If a business experiences prolonged losses, the audit of state-owned enterprises and state capital will delve into the causes, whether they stem from objective market factors or subjective management shortcomings.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Practical example: Many businesses have suffered serious capital losses when investing outside their core business. Auditors will assess the correctness of these investment decisions based on Law No. 69 and internal financial management regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tinh_tuan_thu_phap_luat_ve_thue_va_ngan_sach\"><\/span><b>Auditing compliance with tax and budget laws.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">State-owned enterprises (SOEs) must be at the forefront of fulfilling their obligations to the state budget. Auditing of SOEs and state capital includes checking the declaration and payment of Corporate Income Tax, Value Added Tax, and other fees and charges.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common violations often involve accounting for expenses that are not deductible when calculating corporate income tax, or delaying the payment of interest and dividends distributed to the state-owned capital portion to the enterprise restructuring support fund.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hieu_qua_hoat_dong_Performance_Audit\"><\/span><b>Performance Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Unlike traditional auditing, performance auditing assesses whether a business achieves its stated objectives at the lowest possible cost (the 3Es: Economy, Efficiency, Effectiveness). In the auditing of state-owned enterprises and state-owned capital, this is a new trend that helps enhance the competitiveness of these entities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>Procedures for auditing state-owned enterprises and state capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To achieve accurate results, the auditing process for state-owned enterprises and state capital must be carried out through systematic steps, adhering to the State Audit Standards.<\/span><\/p>\n<figure id=\"attachment_4442\" aria-describedby=\"caption-attachment-4442\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4442\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4442\" class=\"wp-caption-text\">Procedures for auditing state-owned enterprises and state capital.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>Audit preparation and planning phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At this stage, the audit team gathers information about the internal control system, business risks, and legal environment of the enterprise. Determining the materiality level in the audit of state-owned enterprises and state capital determines the scope and methodology of the audit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_tai_don_vi\"><\/span><b>Audit implementation phase at the entity<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors employ techniques such as observation, comparison, confirmation letters, and data analysis. For state capital, the inventory of fixed assets and long-term financial investments is given top priority.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">During the audit of state-owned enterprises and state capital, if signs of criminal law violations are detected, the audit team is responsible for transferring the case file to the investigating agency as stipulated in the Law on State Audit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_bao_cao_va_cong_bo_ket_qua\"><\/span><b>Reporting and results publication phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The audit report must clearly state its opinion on the accuracy of the financial statements and the level of compliance with the law. Recommendations for financial handling (tax collection, reduction of final settlement, remittance of excess dividends to the state budget) are a direct result of the audit of state-owned enterprises and state capital.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_pham_thuong_gap_phat_hien_qua_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>Common irregularities discovered through audits of state-owned enterprises and state capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on compiled reports from relevant authorities, the following are the &quot;hot spots&quot; where errors frequently occur:<\/span><\/p>\n<figure id=\"attachment_4440\" aria-describedby=\"caption-attachment-4440\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4440\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Nh\u1eefng sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p ph\u00e1t hi\u1ec7n qua ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4440\" class=\"wp-caption-text\">Common irregularities discovered through audits of state-owned enterprises and state capital.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Managing accounts receivable:<\/b><span style=\"font-weight: 400;\"> Allowing overdue debts to remain uncollected for an extended period without proactive recovery measures and without making adequate provisions as required by Circular 48\/2019\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial investment:<\/b><span style=\"font-weight: 400;\"> Investing in subsidiaries and affiliated companies is inefficient and fails to preserve the initial state capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Land management:<\/b><span style=\"font-weight: 400;\"> Misuse of land, illegal subleasing of premises, or failure to properly determine the value of land use rights during the equitization process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Property purchases:<\/b><span style=\"font-weight: 400;\"> Violations of regulations regarding bidding and procurement of public assets at prices higher than the actual market value.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Auditing state-owned enterprises and state capital acts as a filter to clean up the business environment and prevent acts of profiteering from public assets.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>Solutions to improve the effectiveness of auditing state-owned enterprises and state capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To adapt to the digital age and increasingly demanding management requirements, auditing practices need significant breakthroughs.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_thong_tin_va_Big_Data\"><\/span><b>Application of Information Technology and Big Data<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Using modern auditing software allows for the analysis of the entire population instead of traditional sampling. This is extremely useful in auditing state-owned enterprises and state capital in entities with large transaction volumes such as banks or oil and gas corporations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\"><\/span><b>Enhancing the independence and objectivity of auditors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Independence is the soul of auditing. Auditors conducting audits of state-owned enterprises and state capital must be protected from external interference and subject to strict professional ethical oversight.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_chuan_muc_va_quy_trinh\"><\/span><b>Improve the system of standards and procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Detailed guidelines on thematic audits of state capital need to be continuously updated to align with new laws such as the Law on Public Investment or the Law on Bidding.<\/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;\">Auditing state-owned enterprises and state capital is not only a strict legal obligation but also an opportunity for these entities to self-assess and improve their risk management systems. Effective auditing helps enterprises affirm their credibility with investors, especially during the privatization and divestment process. A thorough understanding of public finance regulations and auditing standards is key to protecting the legitimate interests of enterprises and their capital representatives.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is struggling to prepare documentation for state-owned enterprise and state-capital audits, or needs a professional accounting and tax consulting firm to assess risks before the audit, contact MAN \u2013 Master Accountant Network immediately. With a team of experienced experts with in-depth knowledge of Vietnamese law, we are committed to providing the safest, most effective, and transparent solutions for your financial system.<\/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_nha_nuoc_va_von_nha_nuoc\"><\/span><b>Frequently Asked Questions about Auditing State-Owned Enterprises and State Capital<\/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_co_von_nha_nuoc_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\"><\/span>Are state-owned enterprises with capital under 50% subject to audit by the State Audit Office? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Although not subject to mandatory annual audits like state-owned enterprises, the State Audit Office still conducts audits when requested by the National Assembly, the Government, or when it is necessary to examine the use of state capital in those enterprises.                    <\/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=\"Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\"><\/span>What is the difference between independent auditing and state auditing in the auditing of state-owned enterprises and state capital?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIndependent audits typically focus on opinions regarding financial statements for the benefit of shareholders. Meanwhile, audits of state-owned enterprises and state capital conducted by the State Audit Office focus more deeply on compliance with public laws and the efficient use of public funds.                    <\/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=\"Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\"><\/span>How will financial irregularities discovered through audits be handled?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDepending on the severity, businesses may be required to pay back taxes, face administrative penalties for tax violations, or individuals involved may face disciplinary action, or even criminal prosecution if there are signs of corruption or significant losses.                    <\/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 c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi 50% c\u00f3 b\u1ecb Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc 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\": \"C\u00f3. 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