{"id":4675,"date":"2026-01-15T03:14:46","date_gmt":"2026-01-15T10:14:46","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4675"},"modified":"2026-01-15T03:14:46","modified_gmt":"2026-01-15T10:14:46","slug":"kiem-toan-bao-cao-tai-chinh-de-lam-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/","title":{"rendered":"What is the purpose of auditing financial statements? Its core role and benefits for businesses."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The purpose of auditing financial statements is a matter of particular concern to business owners, investors, and regulatory bodies in an economy that demands high transparency. <\/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;\">Law on Independent Auditing No. 67\/2011\/QH12<\/span><\/a><span style=\"font-weight: 400;\">Auditing is not simply about checking figures; it&#039;s also a &quot;shield&quot; protecting the integrity of financial information against potential errors or fraud.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, businesses with financial statements audited by reputable organizations are generally more likely to raise capital than the average. Understanding the purpose of financial statement audits helps management strengthen internal governance systems and ensure strict compliance with regulations. <\/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;\"> or <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 133\/2016\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> Regarding the current accounting system, let&#039;s explore the core values that this practice brings in detail below.<\/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-bao-cao-tai-chinh-de-lam-gi\/#Kiem_toan_bao_cao_tai_chinh_de_lam_gi_va_co_so_phap_ly_tai_Viet_Nam\" >What is the purpose of auditing financial statements and what is the legal basis in Vietnam?<\/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-bao-cao-tai-chinh-de-lam-gi\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >Entities required to have their financial statements audited<\/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-bao-cao-tai-chinh-de-lam-gi\/#Muc_dich_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh\" >The purpose of auditing financial statements as required by regulations.<\/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-bao-cao-tai-chinh-de-lam-gi\/#Xac_nhan_tinh_trung_thuc_va_hop_ly_cua_so_lieu_tai_chinh\" >Verify the accuracy and reasonableness of financial data.<\/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-bao-cao-tai-chinh-de-lam-gi\/#Kiem_toan_bao_cao_tai_chinh_de_lam_gi_trong_viec_tang_cuong_niem_tin_nha_dau_tu\" >What is the role of auditing financial statements in enhancing investor confidence?<\/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-bao-cao-tai-chinh-de-lam-gi\/#Thu_hut_dong_von_dau_tu_nuoc_ngoai\" >Attracting foreign investment<\/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-bao-cao-tai-chinh-de-lam-gi\/#Niem_tin_tu_cac_to_chuc_tin_dung_va_ngan_hang\" >Confidence from credit institutions and banks<\/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\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Phat_hien_va_ngan_ngua_cac_sai_sot_gian_lan_trong_ke_toan\" >Detecting and preventing errors and fraud in accounting.<\/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\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Cai_thien_he_thong_kiem_soat_noi_bo_va_quan_tri_rui_ro\" >Improve internal control and risk management systems.<\/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-bao-cao-tai-chinh-de-lam-gi\/#Toi_uu_hoa_quy_trinh_van_hanh\" >Optimizing operational processes<\/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-bao-cao-tai-chinh-de-lam-gi\/#Nhan_dien_rui_ro_kinh_doanh_tiem_an\" >Identifying potential business risks<\/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\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Kiem_toan_bao_cao_tai_chinh_de_lam_gi_trong_cong_tac_quyet_toan_thue\" >What is the purpose of auditing financial statements in the tax settlement process?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Dam_bao_tinh_nhat_quan_cua_so_lieu_thue\" >Ensuring consistency of tax data.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Ho_tro_giai_trinh_voi_co_quan_chuc_nang\" >Assisting in providing explanations to authorities.<\/a><\/li><\/ul><\/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-bao-cao-tai-chinh-de-lam-gi\/#Ho_tro_ra_quyet_dinh_kinh_te_chinh_xac_va_kip_thoi\" >Supporting accurate and timely economic decision-making.<\/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-bao-cao-tai-chinh-de-lam-gi\/#Phan_tich_hieu_qua_hoat_dong_kinh_doanh\" >Business performance analysis<\/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-bao-cao-tai-chinh-de-lam-gi\/#Dinh_gia_doanh_nghiep_trong_cac_thuong_vu_sap_nhap\" >Business valuation in mergers and acquisitions<\/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-bao-cao-tai-chinh-de-lam-gi\/#Tai_sao_nen_chon_dich_vu_kiem_toan_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Why choose MAN \u2013 Master Accountant Network for your auditing services?<\/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-bao-cao-tai-chinh-de-lam-gi\/#Quy_trinh_kiem_toan_chuyen_nghiep_tai_MAN\" >Professional audit process at MAN<\/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-bao-cao-tai-chinh-de-lam-gi\/#Loi_ich_gia_tang_cho_khach_hang\" >Increased benefits for customers<\/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-bao-cao-tai-chinh-de-lam-gi\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Nhung_cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh_de_lam_gi\" >Frequently Asked Questions about Financial Statement Audits: What are they for?<\/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-bao-cao-tai-chinh-de-lam-gi\/#Doanh_nghiep_nho_co_can_kiem_toan_bao_cao_tai_chinh_khong\" >Do small businesses need to have their financial statements audited?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Thoi_diem_nao_la_tot_nhat_de_thuc_hien_kiem_toan\" >When is the best time to conduct an audit?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Kiem_toan_bao_cao_tai_chinh_de_lam_gi_khi_doanh_nghiep_dang_lo\" >What is the purpose of auditing financial statements when a business is operating at a loss?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_tieu_chi_nao\" >What criteria are used to calculate audit fees?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh-de-lam-gi\/#Ket_qua_kiem_toan_co_duoc_chap_nhan_boi_tat_ca_cac_ben_khong\" >Are the audit results acceptable to all parties?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_de_lam_gi_va_co_so_phap_ly_tai_Viet_Nam\"><\/span><b>What is the purpose of auditing financial statements and what is the legal basis in Vietnam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To thoroughly answer the question of why financial statement audits are conducted, we need to look at the current legal regulations. In Vietnam, auditing is not only a self-driven need of businesses but also a mandatory obligation for certain types of entities according to Decree 17\/2012\/ND-CP.<\/span><\/p>\n<figure id=\"attachment_4678\" aria-describedby=\"caption-attachment-4678\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4678\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-va-co-so-phap-ly-tai-Viet-Nam.jpg\" alt=\"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 l\u00e0m g\u00ec v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-va-co-so-phap-ly-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-va-co-so-phap-ly-tai-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-va-co-so-phap-ly-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-va-co-so-phap-ly-tai-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-va-co-so-phap-ly-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4678\" class=\"wp-caption-text\">What is the purpose of auditing financial statements and what is the legal basis in Vietnam?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Auditing activities help to confirm whether reports comply with Vietnamese Accounting Standards (VAS). This is the highest legal basis for stakeholders to have confidence in the financial health of an economic entity.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Entities required to have their financial statements audited<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Article 37 of the Law on Independent Auditing, the following entities are required to undergo annual audits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign direct investment (FDI) enterprises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit institutions are established and operate in accordance with the Law on Credit Institutions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial institutions, insurance companies, reinsurance companies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Public companies, securities issuers, and securities trading organizations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh\"><\/span><b>The purpose of auditing financial statements as required by regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Purpose of <\/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;\"> In the eyes of lawmakers, the purpose of auditing is to create fairness in the market. Auditing prevents fraudulent practices through the falsification of financial records, thereby protecting the rights of minority shareholders and the national budget by accurately determining tax obligations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xac_nhan_tinh_trung_thuc_va_hop_ly_cua_so_lieu_tai_chinh\"><\/span><b>Verify the accuracy and reasonableness of financial data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The first value when discussing the purpose of auditing financial statements is the confirmation from an independent third party. Auditors will provide an opinion on whether the financial statements fairly and reasonably reflect the financial position in all material respects.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this context, &quot;fairness&quot; refers to the consistency between the information in the report and the objective reality of the economic transactions that occurred. Meanwhile, &quot;fairness&quot; requires that accounting estimates and recording methods comply with the applicable financial reporting framework.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table confirming the accuracy and reasonableness of financial data.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Evaluation index<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>The significance of auditing<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Benefits<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Existence<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Verify the actual existence of assets and liabilities.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Prevent asset loss.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Completeness<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ensure that no transactions are overlooked.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Accurately reflects the scale of the business.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Rights and obligations<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Confirming the unit&#039;s ownership of assets.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Legal security of assets<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Presentation and explanation<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">The information is clearly categorized and easy to understand.<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Improve investor reading comprehension skills.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through procedures such as document reconciliation, bank confirmation letters, and physical inventory checks, auditors help businesses answer the question of &quot;what is the purpose of auditing financial statements&quot; with &quot;clean&quot; and reliable figures.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_de_lam_gi_trong_viec_tang_cuong_niem_tin_nha_dau_tu\"><\/span><b>What is the role of auditing financial statements in enhancing investor confidence?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the capital market, trust is the most valuable asset. So what is the purpose of auditing financial statements if not to build trust with strategic partners? When a company publishes audited financial statements, it is an affirmation of transparency and professionalism in its management.<\/span><\/p>\n<figure id=\"attachment_4677\" aria-describedby=\"caption-attachment-4677\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4677\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-viec-tang-cuong-niem-tin-nha-dau-tu.jpg\" alt=\"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 l\u00e0m g\u00ec trong vi\u1ec7c t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin nh\u00e0 \u0111\u1ea7u t\u01b0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-viec-tang-cuong-niem-tin-nha-dau-tu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-viec-tang-cuong-niem-tin-nha-dau-tu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-viec-tang-cuong-niem-tin-nha-dau-tu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-viec-tang-cuong-niem-tin-nha-dau-tu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-viec-tang-cuong-niem-tin-nha-dau-tu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4677\" class=\"wp-caption-text\">What is the role of financial statement audits in enhancing investor confidence?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Thu_hut_dong_von_dau_tu_nuoc_ngoai\"><\/span><b>Attracting foreign investment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Foreign investors entering Vietnam often set the following as a prerequisite: <\/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;\"> They must be audited by reputable units within the MAN \u2013 Master Accountant Network. This helps them reduce information risk and provides a basis for more accurate business valuation in M&amp;A transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Niem_tin_tu_cac_to_chuc_tin_dung_va_ngan_hang\"><\/span><b>Confidence from credit institutions and banks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you&#039;re wondering why financial statements are audited when applying for loans, the answer is to optimize your credit profile. Banks will use the audited report to assess the company&#039;s ability to repay debts and its cash flow, thereby determining the loan limit and preferential interest rate.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phat_hien_va_ngan_ngua_cac_sai_sot_gian_lan_trong_ke_toan\"><\/span><b>Detecting and preventing errors and fraud in accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One of the most practical objectives of financial statement auditing is to act as a &quot;gatekeeper.&quot; Even the most rigorous accounting systems are susceptible to unintentional errors or deliberate fraudulent activities by personnel.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Auditors use in-depth risk analysis methods to identify anomalies in cash flow or unreasonable fluctuations in expenses. Early detection of these errors helps businesses avoid heavy administrative penalties from tax authorities or lawsuits from shareholders.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Error:<\/b><span style=\"font-weight: 400;\"> These are unintentional errors in calculations, data entry, or the incorrect application of accounting policies due to a lack of understanding.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cheat:<\/b><span style=\"font-weight: 400;\"> These are intentional acts of falsifying information to conceal losses or to improve financial performance.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding the purpose of financial statement audits helps management establish more effective control mechanisms, thereby building an honest and sustainable business environment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cai_thien_he_thong_kiem_soat_noi_bo_va_quan_tri_rui_ro\"><\/span><b>Improve internal control and risk management systems.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Many business owners often think of audits as simply checking past figures, but in reality, auditing financial statements serves a broader purpose, aiming for the future. After each audit, auditors typically include a &quot;Management Letter.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This document points out weaknesses in the internal control system and offers specific recommendations for improvement. For example, auditors may find that the procurement approval process is lax, easily leading to budget losses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_quy_trinh_van_hanh\"><\/span><b>Optimizing operational processes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">By evaluating the effectiveness of processes, auditing helps businesses streamline their operations and eliminate unnecessary intermediate steps. This is the answer to the question of why financial statement audits are necessary for the goal of optimizing profits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_rui_ro_kinh_doanh_tiem_an\"><\/span><b>Identifying potential business risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing is not just about looking at numbers; it&#039;s about looking at the business environment. Auditors help businesses identify liquidity risks, market risks, or legal compliance risks that management may have overlooked.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_de_lam_gi_trong_cong_tac_quyet_toan_thue\"><\/span><b>What is the purpose of auditing financial statements in the tax settlement process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For businesses in Vietnam, tax risks are always a constant concern. So, what is the purpose of auditing financial statements in relation to the tax authorities? A thoroughly audited financial statement will be a solid foundation for filing corporate income tax (CIT) and value-added tax (VAT).<\/span><\/p>\n<figure id=\"attachment_4676\" aria-describedby=\"caption-attachment-4676\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4676\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-cong-tac-quyet-toan-thue.jpg\" alt=\"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 l\u00e0m g\u00ec trong c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-cong-tac-quyet-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-cong-tac-quyet-toan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-cong-tac-quyet-toan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-cong-tac-quyet-toan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-bao-cao-tai-chinh-de-lam-gi-trong-cong-tac-quyet-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4676\" class=\"wp-caption-text\">What is the purpose of auditing financial statements in tax settlement?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Auditors will review non-deductible expenses, invoice errors, and advise businesses on how to make adjustments in accordance with tax management laws. This helps minimize tax arrears and late payment penalties when tax authorities conduct inspections.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_nhat_quan_cua_so_lieu_thue\"><\/span><b>Ensuring consistency of tax data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The figures in financial statements and tax returns must be consistent or clearly explained through adjustment statements. What is the purpose of auditing financial statements if not to ensure that the business is paying taxes &quot;correctly and fully,&quot; and to protect the entity&#039;s reputation before the law?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_giai_trinh_voi_co_quan_chuc_nang\"><\/span><b>Assisting in providing explanations to authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With the intervention of experts from MAN \u2013 Master Accountant Network, businesses will be more confident in explaining complex transactions to tax audit teams, thanks to a standardized audit documentation system that meets international standards.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_kinh_te_chinh_xac_va_kip_thoi\"><\/span><b>Supporting accurate and timely economic decision-making.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Business leaders need information to navigate their business. The purpose of financial statement audits is to provide a &quot;compass&quot; for managers. A verified set of data eliminates information distortions, allowing CEOs to see the true picture of profitability and financial safety margins.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_hieu_qua_hoat_dong_kinh_doanh\"><\/span><b>Business performance analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on audit reports, financial indicators such as ROE, ROA, and gross profit margin are what truly matter. If the figures are inflated, investment expansion decisions could lead to bankruptcy due to a shortfall in actual cash flow.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_gia_doanh_nghiep_trong_cac_thuong_vu_sap_nhap\"><\/span><b>Business valuation in mergers and acquisitions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In M&amp;A transactions, the purpose of auditing financial statements is a crucial question that determines the value of the deal. The buyer will only agree to invest when hidden debts and fictitious assets have been clarified by the auditors.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chon_dich_vu_kiem_toan_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Why choose MAN \u2013 Master Accountant Network for your auditing services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the purpose of financial statement audits is one thing, but finding a professional partner is another. At MAN, we provide comprehensive audit solutions that help businesses not only comply with the law but also increase their intrinsic value.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With a team of experienced professionals possessing in-depth knowledge of Vietnam&#039;s tax system and accounting standards, MAN is committed to providing a transparent, objective audit process and ensuring the absolute confidentiality of client information.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_chuyen_nghiep_tai_MAN\"><\/span><b>Professional audit process at MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN&#039;s professional audit process is built on auditing standards, focusing on transparency and practical value for businesses. Each stage is meticulously designed, from the initial survey to the issuance of the final report, to identify material risks and support management in improving financial management quality. This approach helps businesses not only meet legal compliance requirements but also proactively control risks and optimize operational efficiency.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Survey and planning:<\/b><span style=\"font-weight: 400;\"> Understand the specifics of the business to focus on key risk areas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Conduct a site inspection:<\/b><span style=\"font-weight: 400;\"> Review documents, conduct an inventory of assets, and confirm balances.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Compilation and drafting of the report:<\/b><span style=\"font-weight: 400;\"> Discuss the issues that have been identified with the management team.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Official report released:<\/b><span style=\"font-weight: 400;\"> Provide independent audit opinions and management letters.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_gia_tang_cho_khach_hang\"><\/span><b>Increased benefits for customers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">By using our services, businesses not only answer the question of why financial statement audits are necessary, but also receive support in tax consulting, optimizing financial structure, and staying updated on the latest legal policies.<\/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 purpose of financial statement auditing is no longer a foreign concept; it has become an essential requirement for businesses to survive and thrive in the digital age. It is the most effective tool for protecting the legitimate interests of owners, building strong trust with the market, and ensuring absolute compliance with regulatory authorities. Investing in auditing is not an expense, but an investment in long-term financial transparency and security.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are looking for a reputable consulting firm to handle this <\/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;\">Contact MAN \u2013 Master Accountant Network today. We are proud to be a leading network of experts, ready to support your business in the fields of auditing, tax accounting, and financial management. Let MAN accompany you on your journey to affirm your value and reach international standards.<\/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=\"Nhung_cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh_de_lam_gi\"><\/span><b>Frequently Asked Questions about Financial Statement Audits: What are they for?<\/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_nho_co_can_kiem_toan_bao_cao_tai_chinh_khong\"><\/span>Do small businesses need to have their financial statements audited?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAlthough not mandatory, small businesses should still get audits to standardize their accounting systems from the outset, building credibility with banks when they need to borrow capital to expand production.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_nao_la_tot_nhat_de_thuc_hien_kiem_toan\"><\/span>When is the best time to conduct an audit?<span class=\"ez-toc-section-end\"><\/span><\/h2>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTypically, businesses begin conducting audits in the first quarter of each year to meet the reporting deadline for regulatory authorities on March 31st. However, conducting mid-year audits is also crucial for early detection of errors.                    <\/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_bao_cao_tai_chinh_de_lam_gi_khi_doanh_nghiep_dang_lo\"><\/span>What is the purpose of auditing financial statements when a business is operating at a loss?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAuditing when losses occur helps to accurately determine the amount of losses that can be carried forward to subsequent years to reduce corporate income tax, and also helps business owners find the root causes of the losses.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_duoc_tinh_dua_tren_tieu_chi_nao\"><\/span>What criteria are used to calculate audit fees?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAudit fees depend on the size of the business, the complexity of the transactions, the number of branches, and the quality of the existing internal control system.                    <\/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=\"Ket_qua_kiem_toan_co_duoc_chap_nhan_boi_tat_ca_cac_ben_khong\"><\/span>Are the audit results acceptable to all parties?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIf the report is prepared by legally licensed and reputable entities like MAN, the results will be fully trusted by banks, investors, and tax authorities.                    <\/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 nh\u1ecf c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p nh\u1ecf v\u1eabn n\u00ean ki\u1ec3m to\u00e1n \u0111\u1ec3 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u, t\u1ea1o uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng khi c\u1ea7n vay v\u1ed1n m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t.\"\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 \u0111i\u1ec3m n\u00e0o l\u00e0 t\u1ed1t nh\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, c\u00e1c doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0o qu\u00fd 1 h\u00e0ng n\u0103m \u0111\u1ec3 k\u1ecbp n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd tr\u01b0\u1edbc ng\u00e0y 31\/03. 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Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4679,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4675","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\/4675","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=4675"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4675\/revisions"}],"predecessor-version":[{"id":4680,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4675\/revisions\/4680"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4679"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}