{"id":4642,"date":"2026-01-15T00:03:31","date_gmt":"2026-01-15T07:03:31","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4642"},"modified":"2026-01-15T00:03:31","modified_gmt":"2026-01-15T07:03:31","slug":"chi-phi-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Costs of auditing financial statements: Latest price list and accounting regulations."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The cost of auditing financial statements is the service fee that a business pays to an independent auditing firm to verify the accuracy of its financial data. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Independent Auditing Law 2011<\/span><\/a><span style=\"font-weight: 400;\">This is a mandatory obligation for FDI enterprises, credit institutions, and listed companies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of integration, the cost of auditing financial statements acts as insurance for the financial transparency of an entity. This fee typically accounts for approximately 0.05% to 0.5% of revenue, depending on the complexity of the transaction. A thorough understanding of the accounting process is crucial. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> This helps businesses proactively plan their tax and financial matters.<\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Khai_niem_va_ban_chat_cua_chi_phi_kiem_toan_bao_cao_tai_chinh\" >The concept and nature of financial statement audit costs.<\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Cac_quy_dinh_phap_luat_bat_buoc_ve_kiem_toan_bao_cao_tai_chinh\" >Mandatory legal regulations regarding the auditing of financial statements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Cac_yeu_to_tac_dong_truc_tiep_den_chi_phi_kiem_toan_bao_cao_tai_chinh\" >Factors that directly impact the cost of auditing financial statements.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Quy_mo_doanh_nghiep_va_khoi_luong_giao_dich\" >Business size and transaction volume<\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Do_phuc_tap_cua_nganh_nghe_kinh_doanh\" >Complexity of the business<\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#He_thong_kiem_soat_noi_bo_ICS\" >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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Chuan_muc_bao_cao_ap_dung_VAS_va_IFRS\" >Applicable reporting standards (VAS and IFRS)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Bang_gia_tham_khao_chi_phi_kiem_toan_bao_cao_tai_chinh_nam_2026\" >Reference price list for auditing financial statements in 2026.<\/a><\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Huong_dan_hach_toan_chi_phi_kiem_toan_bao_cao_tai_chinh_theo_Thong_tu_200\" >Guidelines for accounting for audit costs of financial statements according to Circular 200<\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Tai_khoan_su_dung\" >User account<\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_dinh_khoan_thuc_te\" >Actual accounting procedures<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Ho_so_chung_tu_can_thiet_de_chi_phi_kiem_toan_duoc_tinh_la_chi_phi_hop_le\" >The necessary documentation is required for audit fees to be considered a valid expense.<\/a><\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Cach_toi_uu_chi_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep\" >How to optimize the cost of auditing financial statements for businesses.<\/a><\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Cac_cau_hoi_thuong_gap_ve_chi_phi_kiem_toan_bao_cao_tai_chinh\" >Frequently Asked Questions about the Cost of Auditing Financial Statements<\/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\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Co_the_gop_phi_kiem_toan_va_tu_van_thue_khong\" >Is it possible to combine audit and tax consulting fees?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/chi-phi-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_tang_dot_bien_co_bi_thanh_tra_khong\" >Will the sudden increase in costs be subject to an audit?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_va_ban_chat_cua_chi_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>The concept and nature of financial statement audit costs.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Expense <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">audit of financial statements<\/span><\/a><span style=\"font-weight: 400;\"> Essentially, it&#039;s a service fee under a contract between the audited entity and the auditing firm. This fee compensates the resources the auditor expends to gather evidence and provide an opinion on material misstatements.<\/span><\/p>\n<figure id=\"attachment_4647\" aria-describedby=\"caption-attachment-4647\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4647\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-ban-chat-cua-chi-phi-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-ban-chat-cua-chi-phi-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-ban-chat-cua-chi-phi-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-ban-chat-cua-chi-phi-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-ban-chat-cua-chi-phi-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-va-ban-chat-cua-chi-phi-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4647\" class=\"wp-caption-text\">The concept and nature of financial statement audit costs.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to Article 42 of the Law on Independent Auditing, the fee is agreed upon based on the workload and professional responsibilities. For businesses, this is a necessary management expense to enhance their reputation with banks, investors, and tax authorities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_luat_bat_buoc_ve_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Mandatory legal regulations regarding the auditing of financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses need to identify the entities required to be audited in order to estimate the audit costs of their financial statements appropriately. Violations of this regulation can lead to severe administrative penalties under Decree 41\/2018\/ND-CP on accounting and auditing. Below is a summary table of the mandatory entities and related legal basis:<\/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 mandatory subjects and related legal basis<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Object<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<td style=\"text-align: center;\"><b>Audit frequency<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Foreign direct investment (FDI) enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Public, listed company<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Securities Law 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Credit institutions, foreign banks<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Credit Institutions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Insurance companies<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Insurance Business Law<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/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;\">Decree 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Understanding the target audience helps businesses proactively manage their operating budget. This avoids being caught off guard when it comes time to prepare annual tax returns.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_tac_dong_truc_tiep_den_chi_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Factors that directly impact the cost of auditing financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Audit cost <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> There is no fixed price range for all types of businesses. Audit firms typically assess the risks and workload before sending a formal price quote.<\/span><\/p>\n<figure id=\"attachment_4643\" aria-describedby=\"caption-attachment-4643\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4643\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-yeu-to-tac-dong-truc-tiep-den-chi-phi-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-yeu-to-tac-dong-truc-tiep-den-chi-phi-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-yeu-to-tac-dong-truc-tiep-den-chi-phi-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-yeu-to-tac-dong-truc-tiep-den-chi-phi-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-yeu-to-tac-dong-truc-tiep-den-chi-phi-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-yeu-to-tac-dong-truc-tiep-den-chi-phi-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4643\" class=\"wp-caption-text\">Factors that directly impact the cost of auditing financial statements.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Quy_mo_doanh_nghiep_va_khoi_luong_giao_dich\"><\/span><b>Business size and transaction volume<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Scale is a key factor influencing the cost of auditing financial statements. Businesses with large total assets and millions of invoices require a significant amount of time for inventory and reconciliation. The large number of scattered bank accounts and warehouses also increases the personnel costs involved.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_phuc_tap_cua_nganh_nghe_kinh_doanh\"><\/span><b>Complexity of the business<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Industries such as construction and real estate typically have higher financial statement audit costs. Determining revenue based on progress or valuing risk provisions requires a high level of expertise. The specific audit procedures for these industries are also more complex than those for general commerce.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_kiem_soat_noi_bo_ICS\"><\/span><b>Internal Control System (ICS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a company has a strong internal control system, auditors can reduce the number of detailed audit procedures. Conversely, if the accounting system is weak, the auditing firm is forced to increase its review staff. This directly drives up the cost of auditing financial statements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_bao_cao_ap_dung_VAS_va_IFRS\"><\/span><b>Applicable reporting standards (VAS and IFRS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing according to the Ministry of Finance&#039;s IFRS roadmap is becoming increasingly common. Auditing IFRS reports typically costs 1.5 to 2 times more than auditing VAS reports. This is due to the high demands on personnel qualifications and the use of fair value asset valuation methods.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_chi_phi_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>Reference price list for auditing financial statements in 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a reference price list for financial statement audits based on the general market rates in Vietnam. Actual prices may vary depending on specific negotiations between the two parties.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Reference price list for auditing financial statements in 2026.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business size (Revenue\/Assets)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Standard<\/b><\/td>\n<td style=\"text-align: center;\"><b>Reference fee (VN\u0110\/Year)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Under 20 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 20 to 100 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 100 to 500 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAS\/IFRS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 500 billion VND (Listed)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAS\/IFRS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150.000.000 &#8211; 500.000.000+<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Multinational corporation\/Big4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IFRS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500.000.000 &#8211; 2.000.000.000+<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Mid-year review fees typically account for approximately 50% to 70% of the annual audit fee. Businesses should also be aware of additional charges such as travel expenses, printing, and VAT as per current regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_chi_phi_kiem_toan_bao_cao_tai_chinh_theo_Thong_tu_200\"><\/span><b>Guidelines for accounting for audit costs of financial statements according to Circular 200<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Properly accounting for audit fees in financial statements ensures that the income statement accurately reflects the costs. This expense is classified under the category of outsourced services for general management purposes.<\/span><\/p>\n<figure id=\"attachment_4646\" aria-describedby=\"caption-attachment-4646\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4646\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-hach-toan-chi-phi-kiem-toan-bao-cao-tai-chinh-theo-Thong-tu-200.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-hach-toan-chi-phi-kiem-toan-bao-cao-tai-chinh-theo-Thong-tu-200.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-hach-toan-chi-phi-kiem-toan-bao-cao-tai-chinh-theo-Thong-tu-200-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-hach-toan-chi-phi-kiem-toan-bao-cao-tai-chinh-theo-Thong-tu-200-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-hach-toan-chi-phi-kiem-toan-bao-cao-tai-chinh-theo-Thong-tu-200-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-hach-toan-chi-phi-kiem-toan-bao-cao-tai-chinh-theo-Thong-tu-200-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4646\" class=\"wp-caption-text\">Guidelines for accounting for audit costs of financial statements according to Circular 200<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_su_dung\"><\/span><b>User account<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Circular 200\/2014\/TT-BTC, accountants use the following accounts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Account 642:<\/b><span style=\"font-weight: 400;\"> Business management costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Account 6427:<\/b><span style=\"font-weight: 400;\"> Outsourced service costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Account 1331:<\/b><span style=\"font-weight: 400;\"> VAT is deductible.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_dinh_khoan_thuc_te\"><\/span><b>Actual accounting procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When a service is rendered, the accountant records the transaction in the books based on the contract and invoice:<\/span><\/p>\n<p><b>Case 1: Upon receiving the service invoice<\/b><span style=\"font-weight: 400;\"> Debit Account 6427 \u2013 Outsourced service costs; Debit Account 1331 \u2013 Deductible VAT; Credit Account 331 \u2013 Accounts payable to suppliers.<\/span><\/p>\n<p><b>Case 2: Payment for services<\/b><span style=\"font-weight: 400;\"> Debit Account 331 \u2013 Accounts Payable to Suppliers; Credit Accounts 111, 112 \u2013 Cash or Bank Deposits<\/span><\/p>\n<p><b>Case 3: Provision for expenses<\/b><span style=\"font-weight: 400;\"> If a year-end audit is conducted but invoices are not yet available, the accountant should make an advance provision to ensure compliance: Debit Account 6427, Credit Account 335 \u2013 Accrued Expenses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_can_thiet_de_chi_phi_kiem_toan_duoc_tinh_la_chi_phi_hop_le\"><\/span><b>The necessary documentation is required for audit fees to be considered a valid expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For the cost of auditing financial statements to be considered a deductible expense when calculating corporate income tax, the following documents are required:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Audit contract:<\/b><span style=\"font-weight: 400;\"> Clearly state the scope, duration, and agreed-upon fees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Liquidation record:<\/b><span style=\"font-weight: 400;\"> Confirm that the work is complete and the report has been issued.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial invoice:<\/b><span style=\"font-weight: 400;\"> Valid information regarding buyer, seller, and tax rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Payment documents:<\/b><span style=\"font-weight: 400;\"> Cashless payment is mandatory for bills of 20 million VND or more.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_toi_uu_chi_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep\"><\/span><b>How to optimize the cost of auditing financial statements for businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses can optimize the cost of financial statement audits through operational strategies. Early and organized data preparation significantly reduces auditors&#039; on-site work time.<\/span><\/p>\n<figure id=\"attachment_4644\" aria-describedby=\"caption-attachment-4644\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4644\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-toi-uu-chi-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep.jpg\" alt=\"C\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-toi-uu-chi-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-toi-uu-chi-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-toi-uu-chi-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-toi-uu-chi-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cach-toi-uu-chi-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4644\" class=\"wp-caption-text\">How to optimize the cost of auditing financial statements for businesses.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Improving internal accounting capabilities helps ensure a smooth and error-free audit process. Additionally, choosing an audit time that avoids peak seasons can help you negotiate more favorable fees.<\/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;\">The cost of auditing financial statements is a measure of a company&#039;s commitment to transparency and professionalism. Mastering accounting practices and preparing thorough documentation helps companies optimize their finances and build trust with partners.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network is a professional auditing firm with a deep understanding of the specific characteristics of the Vietnamese industry. We are committed to delivering real value, helping businesses improve their systems and optimize costs. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">financial statement auditing services<\/span><\/a><span style=\"font-weight: 400;\"> most effective.<\/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=\"Cac_cau_hoi_thuong_gap_ve_chi_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Frequently Asked Questions about the Cost of Auditing Financial Statements<\/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 you are subject to mandatory requirements, such as FDI, you are still required to undergo and bear the cost of annual financial statement audits even if you have not yet generated revenue.                    <\/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=\"Co_the_gop_phi_kiem_toan_va_tu_van_thue_khong\"><\/span>Is it possible to combine audit and tax consulting fees?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIt is possible to opt for a combined service package to reduce the total cost. However, the invoice should clearly separate the items for convenient accounting and explanation.                    <\/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_tang_dot_bien_co_bi_thanh_tra_khong\"><\/span>Will the sudden increase in costs be subject to an audit?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tFluctuations in fees are normal if the scale of operations changes. You just need to explain the actual reasons, such as branch expansion, to ensure it&#039;s justifiable.                    <\/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 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c nh\u01b0 FDI, b\u1ea1n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0 ch\u1ecbu chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m d\u00f9 ch\u01b0a c\u00f3 doanh thu.\"\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\": \"C\u00f3 th\u1ec3 g\u1ed9p ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf 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 th\u1ec3 th\u1ef1c hi\u1ec7n theo g\u00f3i d\u1ecbch v\u1ee5 k\u1ebft h\u1ee3p \u0111\u1ec3 gi\u1ea3m t\u1ed5ng ph\u00ed. Tuy nhi\u00ean, h\u00f3a \u0111\u01a1n c\u1ea7n t\u00e1ch r\u00f5 c\u00e1c m\u1ee5c \u0111\u1ec3 thu\u1eadn ti\u1ec7n h\u1ea1ch to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh.\"\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\": \"Chi ph\u00ed t\u0103ng \u0111\u1ed9t bi\u1ebfn c\u00f3 b\u1ecb thanh tra kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Bi\u1ebfn \u0111\u1ed9ng ph\u00ed l\u00e0 b\u00ecnh th\u01b0\u1eddng n\u1ebfu quy m\u00f4 thay \u0111\u1ed5i. B\u1ea1n ch\u1ec9 c\u1ea7n gi\u1ea3i tr\u00ecnh l\u00fd do th\u1ef1c t\u1ebf nh\u01b0 m\u1edf r\u1ed9ng chi nh\u00e1nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p tr\u1ea3 cho \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, t\u1ed5 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4645,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4642"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4642\/revisions"}],"predecessor-version":[{"id":4648,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4642\/revisions\/4648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4645"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}