{"id":4454,"date":"2026-01-02T01:12:20","date_gmt":"2026-01-02T08:12:20","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4454"},"modified":"2026-01-02T01:12:20","modified_gmt":"2026-01-02T08:12:20","slug":"kiem-toan-doanh-nghiep-bao-hiem","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/","title":{"rendered":"Auditing insurance companies: Process, legal aspects, and key considerations."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing insurance companies is an independent assessment activity aimed at evaluating the integrity of financial statements and compliance with specific standards. According to data from the Insurance Regulatory Authority, the Vietnamese market is experiencing strong growth, requiring a rigorous financial control mechanism to protect the rights of policyholders. This helps maintain the stability of the national financial system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Conducting audits of insurance companies is not just an obligation. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Kinh-doanh-bao-hiem-2022-465916.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Insurance Business Law 2022<\/span><\/a><span style=\"font-weight: 400;\"> It also serves as a &quot;shield&quot; against operational risks. In particular, regulations regarding payment margins and provisions are crucial. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-65-2020-TT-BTC-sua-doi-Thong-tu-302-2016-TT-BTC-huong-dan-ve-le-phi-mon-bai-447239.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 65\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> The standards are becoming increasingly stringent. The role of professional auditors is more important than ever. We invite our readers to join MAN \u2013 Master Accountant Network in analyzing this process in detail.<\/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-bao-hiem\/#Tam_quan_trong_cua_kiem_toan_doanh_nghiep_bao_hiem_trong_nen_kinh_te\" >The importance of auditing insurance companies in the economy.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_bao_hiem\" >Legal framework governing the auditing of insurance companies.<\/a><ul class='ez-toc-list-level-3' ><li class='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-bao-hiem\/#Luat_Kinh_doanh_bao_hiem_nam_2022\" >Insurance Business Law 2022<\/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-doanh-nghiep-bao-hiem\/#Thong_tu_652020TT-BTC\" >Circular 65\/2020\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 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-bao-hiem\/#Cac_chuan_muc_kiem_toan_Viet_Nam_VSA\" >Vietnamese Auditing Standards (VSA)<\/a><\/li><\/ul><\/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-doanh-nghiep-bao-hiem\/#Phan_loai_kiem_toan_doanh_nghiep_bao_hiem\" >Classification of insurance company 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-doanh-nghiep-bao-hiem\/#Kiem_toan_noi_bo_Internal_Audit\" >Internal Audit<\/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-bao-hiem\/#Kiem_toan_doc_lap_External_Audit\" >Independent Audit (External Audit)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Muc_tieu_va_pham_vi_trong_yeu_khi_kiem_toan_doanh_nghiep_bao_hiem\" >Key objectives and scope when auditing insurance companies.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Kiem_toan_hoat_dong_nhan_va_nhuong_tai_bao_hiem\" >Auditing of reinsurance acceptance and cession activities.<\/a><\/li><li class='ez-toc-page-1 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-bao-hiem\/#Du_phong_nghiep_vu_va_kha_nang_thanh_toan\" >Technical reserves and solvency<\/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-bao-hiem\/#Doanh_thu_phi_bao_hiem_va_chi_phi_hoa_hong\" >Insurance premium revenue and commission expenses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Tai_sao_nen_chon_dich_vu_kiem_toan_doanh_nghiep_bao_hiem_tai_MAN\" >Why choose MAN for your insurance company&#039;s audit services?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Doi_ngu_am_hieu_bao_hiem_va_Ke_toan_Bao_hiem\" >A team with expertise in insurance and insurance accounting.<\/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-doanh-nghiep-bao-hiem\/#He_thong_cong_nghe_kiem_toan_Big_Data\" >Big Data auditing technology system<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Tu_van_quan_tri_rui_ro_toan_dien\" >Comprehensive risk management consulting<\/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-bao-hiem\/#Cam_ket_bao_mat_du_lieu_tuyet_doi\" >We are committed to absolute data security.<\/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-bao-hiem\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_bao_hiem_chuan_quoc_te\" >International standard procedures for auditing insurance companies.<\/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-bao-hiem\/#Giai_doan_lap_ke_hoach\" >Planning phase<\/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-bao-hiem\/#Danh_gia_he_thong_kiem_soat_noi_bo_ICS\" >Assessing the Internal Control System (ICS)<\/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-bao-hiem\/#Thuc_hien_cac_thu_tuc_kiem_tra_chi_tiet_Substantive_Testing\" >Perform detailed testing procedures (Substantive Testing).<\/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-bao-hiem\/#Tong_hop_va_phat_hanh_bao_cao\" >Compile and publish reports.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Cac_van_de_rui_ro_thuong_gap_trong_kiem_toan_doanh_nghiep_bao_hiem\" >Common risk issues encountered in insurance company audits.<\/a><ul class='ez-toc-list-level-3' ><li class='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-bao-hiem\/#Rui_ro_truc_loi_bao_hiem\" >Risk of insurance fraud<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Sai_lech_trong_danh_gia_danh_muc_dau_tu\" >Misconceptions in portfolio valuation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Ap_luc_ve_bien_kha_nang_thanh_toan\" >Pressure on solvency margins<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_bao_hiem\" >Frequently Asked Questions about Auditing Insurance Companies<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Doanh_nghiep_bao_hiem_duoc_tu_chon_don_vi_kiem_toan_khong\" >Can insurance companies choose their own auditing firm?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Thoi_han_nop_bao_cao_kiem_toan_bao_hiem_la_khi_nao\" >What is the deadline for submitting insurance audit reports?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Kiem_toan_vien_co_kiem_tra_thuc_te_cac_dai_ly_khong\" >Did the auditors conduct physical inspections of the agents?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-bao-hiem\/#Chi_phi_kiem_toan_doanh_nghiep_bao_hiem_dua_tren_yeu_to_nao\" >What factors determine the cost of auditing an insurance company?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_doanh_nghiep_bao_hiem_trong_nen_kinh_te\"><\/span><b>The importance of auditing insurance companies in the economy.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing insurance companies plays a vital role in maintaining public confidence in the financial market. Unlike ordinary entities, insurance companies hold a large amount of idle capital from the community. Therefore, transparency regarding their ability to pay claims is crucial for their survival.<\/span><\/p>\n<figure id=\"attachment_4459\" aria-describedby=\"caption-attachment-4459\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4459\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-doanh-nghiep-bao-hiem-trong-nen-kinh-te.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m trong n\u1ec1n kinh t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-doanh-nghiep-bao-hiem-trong-nen-kinh-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-doanh-nghiep-bao-hiem-trong-nen-kinh-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-doanh-nghiep-bao-hiem-trong-nen-kinh-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-doanh-nghiep-bao-hiem-trong-nen-kinh-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-kiem-toan-doanh-nghiep-bao-hiem-trong-nen-kinh-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4459\" class=\"wp-caption-text\">The importance of auditing insurance companies in the economy.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">When auditing insurance companies, auditors confirm that the entity has sufficient resources to cope with large, unexpected losses. This helps prevent systemic risks and ensures that contractual obligations are enforced legally. This is a core foundation for building lasting credibility. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/\"><span style=\"font-weight: 400;\">finance industry<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_bao_hiem\"><\/span><b>Legal framework governing the auditing of insurance companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing activities for insurance companies in Vietnam are governed by a strict system of legal regulations. This ensures that all aspects, from governance to finance, are under the control of state management agencies.<\/span><\/p>\n<figure id=\"attachment_4455\" aria-describedby=\"caption-attachment-4455\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4455\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-bao-hiem.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m\" 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-bao-hiem.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-bao-hiem-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-bao-hiem-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-bao-hiem-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-bao-hiem-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4455\" class=\"wp-caption-text\">Legal framework governing the auditing of insurance companies.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Kinh_doanh_bao_hiem_nam_2022\"><\/span><b>Insurance Business Law 2022<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the highest legal document defining the operating principles of the industry. The law clearly stipulates that the annual financial statements of insurance companies must be independently audited. At the same time, the law emphasizes the responsibility of the internal audit department in conducting periodic risk monitoring.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_652020TT-BTC\"><\/span><b>Circular 65\/2020\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This circular provides specific guidance on risk management, internal control, and auditing for insurance companies. The document requires entities to establish a rigorous three-line protection system. Internal auditing is the final line, ensuring absolute compliance for the entity.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_chuan_muc_kiem_toan_Viet_Nam_VSA\"><\/span><b>Vietnamese Auditing Standards (VSA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Organizations conducting audits of insurance companies must comply with the current VSA system, particularly the standards for risk assessment and determining financial materiality. This is crucial for complex accounting estimates such as insurance reserves.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_kiem_toan_doanh_nghiep_bao_hiem\"><\/span><b>Classification of insurance company audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the insurance governance structure, there are two parallel forms of control to ensure system safety. Both types complement each other to minimize financial errors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_Internal_Audit\"><\/span><b>Internal Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal auditing focuses on evaluating the effectiveness of risk control and management systems. For insurance companies, this department reviews compliance with processes from underwriting to claims processing. This helps detect early irregularities in internal operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IT systems in insurance are extremely complex because they contain enormous amounts of customer data. Internal audits will check the security and integrity of this data system. This helps prevent errors that could lead to incorrect calculation of insurance premiums or agent commissions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_External_Audit\"><\/span><b>Independent Audit (External Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a mandatory annual requirement for all insurance companies. Auditing insurance companies by independent firms provides an objective view for shareholders and the Ministry of Finance. The audit opinion is an important basis for assessing the actual financial health of the company.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_va_pham_vi_trong_yeu_khi_kiem_toan_doanh_nghiep_bao_hiem\"><\/span><b>Key objectives and scope when auditing insurance companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The scope of an insurance company audit is broader than that of a commercial audit due to the specific nature of the product. Auditors need to focus on high-risk items that directly impact solvency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_nhan_va_nhuong_tai_bao_hiem\"><\/span><b>Auditing of reinsurance acceptance and cession activities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Reinsurance is a strategic risk management tool for the industry. Auditors must verify that reinsurance contracts actually exist and are valid. Accurately calculating retained liability helps ensure that the solvency margin is not misreported.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_phong_nghiep_vu_va_kha_nang_thanh_toan\"><\/span><b>Technical reserves and solvency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most critical part of an insurance company audit. Reserves include unearned premiums, ongoing claims, and major risks. Auditors often need the assistance of an actuarial expert to validate the statistical models the company uses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_thu_phi_bao_hiem_va_chi_phi_hoa_hong\"><\/span><b>Insurance premium revenue and commission expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors will verify the completeness and timeliness of actual premium revenue. Insurance commission expenses must comply with the limits stipulated by the Ministry of Finance for each type of insurance. This helps prevent unfair competition and capital deficits.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary table of insurance premium revenue and commission expenses<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Inspection items<\/b><\/td>\n<td style=\"text-align: center;\"><b>Key content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Fee revenue<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Completeness, timeliness, contract cancellation<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Insurance Business Law<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Operational contingency planning<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Methods of accuary generation and accuracy<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 50\/2017\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ability to pay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Minimum solvency margin<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 65\/2020\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial investment<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Portfolio, liquidity<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 73\/2016\/ND-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chon_dich_vu_kiem_toan_doanh_nghiep_bao_hiem_tai_MAN\"><\/span><b>Why choose MAN for your insurance company&#039;s audit services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Choosing a reliable partner to conduct insurance company audits is a strategic decision for management. MAN \u2013 Master Accountant Network delivers outstanding value, helping businesses focus on growth with peace of mind.<\/span><\/p>\n<figure id=\"attachment_4458\" aria-describedby=\"caption-attachment-4458\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4458\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-bao-hiem-tai-MAN.jpg\" alt=\"T\u1ea1i sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-bao-hiem-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-bao-hiem-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-bao-hiem-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-bao-hiem-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-nen-chon-dich-vu-kiem-toan-doanh-nghiep-bao-hiem-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4458\" class=\"wp-caption-text\">Why choose MAN for your insurance company audit services?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_am_hieu_bao_hiem_va_Ke_toan_Bao_hiem\"><\/span><b>A team with expertise in insurance and insurance accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At MAN, we have auditors with in-depth knowledge of insurance mathematics (Actuaries). This is extremely important when conducting audits of insurance companies to assess reserve models. We help businesses ensure their solvency margins comply with the law.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_cong_nghe_kiem_toan_Big_Data\"><\/span><b>Big Data auditing technology system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing insurance companies requires processing millions of complex contracts each period. MAN employs state-of-the-art software integrated with AI to quickly detect data anomalies. This technology helps shorten audit time while ensuring absolute accuracy.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_quan_tri_rui_ro_toan_dien\"><\/span><b>Comprehensive risk management consulting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">We provide a comprehensive overview of systemic vulnerabilities after each insurance company audit. MAN experts advise on optimal investment cash flow solutions and reinsurance strategies. This added value helps businesses improve operational efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_bao_mat_du_lieu_tuyet_doi\"><\/span><b>We are committed to absolute data security.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN understands that insurance customer data is an extremely sensitive asset. When conducting insurance company audits, we apply the highest security standards currently available. All company information is strictly protected in accordance with international professional ethics standards.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_bao_hiem_chuan_quoc_te\"><\/span><b>International standard procedures for auditing insurance companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The auditing process for insurance companies is typically divided into four stages with stringent technical requirements. Each stage plays a crucial role in determining the quality of the final audit report.<\/span><\/p>\n<figure id=\"attachment_4457\" aria-describedby=\"caption-attachment-4457\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4457\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-bao-hiem-chuan-quoc-te.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m chu\u1ea9n qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-bao-hiem-chuan-quoc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-bao-hiem-chuan-quoc-te-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-bao-hiem-chuan-quoc-te-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-bao-hiem-chuan-quoc-te-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-bao-hiem-chuan-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4457\" class=\"wp-caption-text\">International standard procedures for auditing insurance companies.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach\"><\/span><b>Planning phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors understand the business environment and product portfolio of an insurance company. Determining materiality in insurance company audits is typically based on total assets. This serves as a foundation for designing appropriate and effective audit procedures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>Assessing the Internal Control System (ICS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors examine claims approval processes and agency management. If internal control systems are weak, the risk of errors in auditing insurance companies increases. In such cases, auditors are forced to strengthen detailed testing procedures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_cac_thu_tuc_kiem_tra_chi_tiet_Substantive_Testing\"><\/span><b>Perform detailed testing procedures (Substantive Testing).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At this stage, auditors will send confirmation letters regarding customer fee receivables. They will physically examine the claims files to verify the validity of the documents. Simultaneously, a rigorous recalculation of depreciation and prepaid expenses will also be performed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>Compile and publish reports.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After gathering sufficient evidence, the auditor will synthesize it and provide a final opinion. A standard insurance company audit report will clearly present the integrity of the financial statements. Detailed disclosures of technical reserves are an essential part.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_de_rui_ro_thuong_gap_trong_kiem_toan_doanh_nghiep_bao_hiem\"><\/span><b>Common risk issues encountered in insurance company audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditors often face financial &quot;blind spots&quot; if they lack practical experience. Early risk identification helps improve the quality of insurance company audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_truc_loi_bao_hiem\"><\/span><b>Risk of insurance fraud<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Insurance companies may record fictitious claims or inflate the value of actual losses. Auditors need to carefully examine on-site inspection reports and third-party documentation. This poses a significant risk of serious financial losses for the entity.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_lech_trong_danh_gia_danh_muc_dau_tu\"><\/span><b>Misconceptions in portfolio valuation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Insurance companies&#039; capital is primarily held in financial investment portfolios. When auditing insurance companies, determining the market value of illiquid bonds is a major challenge. Auditors must carefully assess the recoverability of the capital.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_luc_ve_bien_kha_nang_thanh_toan\"><\/span><b>Pressure on solvency margins<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some insurance companies try to minimize provisions to &quot;beautify&quot; their financial statements. The task of insurance company auditors is to detect these shortfalls in a timely manner. This helps to provide early warning to authorities, avoiding the risk of systemic bankruptcy.<\/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 insurance companies is a complex process requiring a deep understanding of law and statistical mathematics. Choosing a reputable auditing firm helps businesses comply with the law and optimize governance. This is the foundation for building trust with customers and partners.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With a team of leading experts, MAN \u2013 Master Accountant Network provides professional insurance company auditing services. We are committed to delivering transparent, secure, and financially optimal solutions for your company. Contact MAN today for the best accounting and tax auditing services.<\/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_bao_hiem\"><\/span><b>Frequently Asked Questions about Auditing Insurance Companies<\/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_bao_hiem_duoc_tu_chon_don_vi_kiem_toan_khong\"><\/span>Can insurance companies choose their own auditing firm? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes, but the auditing firm must be on the Ministry of Finance&#039;s list of approved firms for auditing insurance companies. The auditing firm must be reputable and have sufficient professional competence.                    <\/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=\"Thoi_han_nop_bao_cao_kiem_toan_bao_hiem_la_khi_nao\"><\/span>What is the deadline for submitting insurance audit reports? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAudited financial statements must be submitted to the Ministry of Finance within 90 days of the end of the fiscal year. Delays may result in severe administrative penalties.                    <\/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_vien_co_kiem_tra_thuc_te_cac_dai_ly_khong\"><\/span>Did the auditors conduct physical inspections of the agents? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDuring our audits of insurance companies, we examine sample contracts provided by agents. The goal is to verify the authenticity of the actual premium and commission revenue paid.                    <\/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_doanh_nghiep_bao_hiem_dua_tren_yeu_to_nao\"><\/span>What factors determine the cost of auditing an insurance company? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tService fees depend on the size of the asset, the branch network, and the complexity of the product. MAN always offers competitive fees coupled with top-quality expert service.                    <\/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 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ecdn \u0111\u01a1n v\u1ecb 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, nh\u01b0ng \u0111\u01a1n v\u1ecb \u0111\u00f3 ph\u1ea3i n\u1eb1m trong danh s\u00e1ch ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m. \u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 uy t\u00edn v\u00e0 \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n.\"\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\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u1ea3o hi\u1ec3m l\u00e0 khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n ph\u1ea3i n\u1ed9p cho B\u1ed9 T\u00e0i ch\u00ednh trong v\u00f2ng 90 ng\u00e0y sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. 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