{"id":4778,"date":"2026-01-27T01:01:21","date_gmt":"2026-01-27T08:01:21","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4778"},"modified":"2026-01-27T01:01:21","modified_gmt":"2026-01-27T08:01:21","slug":"mau-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/mau-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Sample financial statement audit report according to VSA standards."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Sample <\/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;\"> Auditing is an indispensable tool for auditors and businesses to assess the accuracy and fairness of figures in reports. According to statistics from the Ministry of Finance, tens of thousands of businesses are subject to mandatory auditing each year as stipulated in Article 15. <\/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;\">Proper application of forms and templates not only helps standardize processes but also provides a solid legal basis for protecting the rights of stakeholders before tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mastering the financial statement audit template helps corporate accountants proactively prepare documentation and reconcile data. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-214-2012-TT-BTC-he-thong-chuan-muc-kiem-toan-Viet-Nam-179084.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular No. 214\/2012\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> According to the Vietnamese Auditing Standards (VSA), the audit process must be strictly followed from the planning stage to the issuance of the report. This article will provide you with in-depth insights into important forms and guidelines for optimizing financial transparency. Let&#039;s explore the details 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\/mau-kiem-toan-bao-cao-tai-chinh\/#Khung_phap_ly_dieu_chinh_mau_kiem_toan_bao_cao_tai_chinh_hien_nay\" >The current legal framework governing the financial statement audit template.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Cac_thanh_phan_bat_buoc_trong_mau_kiem_toan_bao_cao_tai_chinh_chuan\" >Required components in a standard financial statement audit template<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Y_kien_cua_kiem_toan_vien_%E2%80%93_Trong_tam_cua_mau_kiem_toan\" >Auditor&#039;s opinion \u2013 The focus of the audit sample<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Bao_cao_cua_Ban_Giam_doc_ve_trach_nhiem_doi_voi_Bao_cao_tai_chinh\" >Board of Directors&#039; Report on Responsibility for Financial Statements<\/a><\/li><\/ul><\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Phan_tich_chi_tiet_cac_loai_mau_kiem_toan_bao_cao_tai_chinh_theo_y_kien_kiem_toan\" >Detailed analysis of different types of financial statement audit opinions.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_kiem_toan_chap_nhan_toan_phan_Unmodified_Opinion\" >Sample Unmodified Opinion Audit Report<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_kiem_toan_co_y_kien_ngoai_tru_Qualified_Opinion\" >Sample audit report with qualified opinion.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_kiem_toan_co_y_kien_trai_nguoc_Adverse_Opinion\" >Sample audit report with an adverse opinion.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_bao_cao_tu_choi_dua_ra_y_kien_Disclaimer_of_Opinion\" >Sample Disclaimer of Opinion Report<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/mau-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_lap_mau_kiem_toan_bao_cao_tai_chinh_va_cac_buoc_ra_soat_quan_trong\" >The process of creating audit templates for financial statements and key review steps.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/mau-kiem-toan-bao-cao-tai-chinh\/#Xac_dinh_muc_trong_yeu_trong_mau_kiem_toan\" >Determine the materiality level in the audit sample.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Tam_quan_trong_cua_Thu_quan_ly_Management_Letter\" >The Importance of Management Letters<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#So_sanh_mau_kiem_toan_bao_cao_tai_chinh_doanh_nghiep_va_cac_to_chuc_dac_thu\" >Comparison of audit models for corporate financial statements and those for specific organizations.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_kiem_toan_danh_cho_Cong_ty_Niem_yet_Public_Companies\" >Audit template for Public Companies<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Mau_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_FDI\" >Sample audit report for financial statements of FDI enterprises<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Cac_sai_sot_thuong_gap_khi_doanh_nghiep_tu_chuan_bi_mau_kiem_toan_bao_cao_tai_chinh\" >Common mistakes businesses make when preparing their own financial statement audit templates.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/mau-kiem-toan-bao-cao-tai-chinh\/#Loi_ich_cua_viec_su_dung_mau_kiem_toan_bao_cao_tai_chinh_chuyen_nghiep\" >Benefits of using professional financial statement audit templates<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/mau-kiem-toan-bao-cao-tai-chinh\/#Tang_cuong_uy_tin_voi_cac_to_chuc_tin_dung\" >Enhance your reputation with credit institutions.<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Toi_uu_hoa_nghia_vu_thue_va_phong_tranh_rui_ro_phap_ly\" >Optimizing tax obligations and avoiding legal risks.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/mau-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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/mau-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><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\/mau-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >Other services<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_mau_kiem_toan_bao_cao_tai_chinh\" >Frequently Asked Questions about Financial Statement Audit Templates<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_nao_bat_buoc_phai_thuc_hien_mau_kiem_toan_bao_cao_tai_chinh_hang_nam\" >Which businesses are required to conduct an annual financial statement audit?<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_kiem_toan_la_khi_nao\" >What is the deadline for submitting the audit report?<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_cho_mot_mau_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\" >What is the cost of a financial statement audit template?<\/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\/mau-kiem-toan-bao-cao-tai-chinh\/#Co_the_thay_doi_mau_kiem_toan_bao_cao_tai_chinh_sau_khi_da_phat_hanh_khong\" >Is it possible to change the audit template for financial statements after they have been issued?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_mau_kiem_toan_bao_cao_tai_chinh_hien_nay\"><\/span><b>The current legal framework governing the financial statement audit template.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before delving into the details, we need to clearly identify the legal documents that directly govern this activity. The Vietnamese Auditing Standards (VSA) system serves as a &quot;guide&quot; for all forms used in the work of auditors.<\/span><\/p>\n<figure id=\"attachment_4780\" aria-describedby=\"caption-attachment-4780\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4780\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7n nay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-mau-kiem-toan-bao-cao-tai-chinh-hien-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4780\" class=\"wp-caption-text\">The current legal framework governing the financial statement audit template.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Specifically, VSA 700, 705, and 706 provide very detailed regulations on the form and content of audit reports. A standard financial statement audit template must fully meet the requirements regarding structure, technical terminology, and audit opinion sections in accordance with the spirit of the Independent Auditing Law of 2011.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a summary of important relevant legal documents:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of the current legal framework governing the financial statement audit template.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><b>Main adjustments<\/b><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><b>Applicable subjects<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">Law on Independent Auditing No. 67\/2011\/QH12<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">General legal framework for auditing activities in Vietnam<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">Businesses, Auditing firms<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">Circular 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">Vietnam Auditing Standards (VSA) issued 37 standards.<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">Practicing auditor<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">Decree 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">Detailed guidelines for implementing the Law on Independent Auditing.<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">Financial institutions, banks<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 44.0882%;\"><span style=\"font-weight: 400;\">Business accounting system (Basis for comparison)<\/span><\/td>\n<td style=\"text-align: center; width: 27.9559%;\"><span style=\"font-weight: 400;\">Business accounting<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_bat_buoc_trong_mau_kiem_toan_bao_cao_tai_chinh_chuan\"><\/span><b>Required components in a standard financial statement audit template<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A complete financial statement audit report typically includes not only the auditor&#039;s opinion but also the entire system. <\/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;\"> The company&#039;s financial records have been reviewed and approved. This creates a highly reliable financial profile for users of the information.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The basic components typically include: the Board of Directors&#039; report, the Auditor&#039;s report, the Balance Sheet, the Income Statement, the Cash Flow Statement, and the Notes to the Financial Statements. Each component must strictly adhere to the prescribed forms and templates.<\/span><\/p>\n<figure id=\"attachment_4779\" aria-describedby=\"caption-attachment-4779\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4779\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan.jpg\" alt=\"C\u00e1c th\u00e0nh ph\u1ea7n b\u1eaft bu\u1ed9c trong m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-thanh-phan-bat-buoc-trong-mau-kiem-toan-bao-cao-tai-chinh-chuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4779\" class=\"wp-caption-text\">Required components in a standard financial statement audit template<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_cua_kiem_toan_vien_%E2%80%93_Trong_tam_cua_mau_kiem_toan\"><\/span><b>Auditor&#039;s opinion \u2013 The focus of the audit sample<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In a financial statement audit, the auditor&#039;s opinion is the most important aspect for investors. Depending on the audit evidence gathered, the auditor will issue one of four main types of opinions: Unqualified, Exceptional, Adverse, or Disclaimer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Each type of opinion has a standardized wording pattern according to VSA 700. For example, with an unqualified opinion, auditors typically state: \u201cIn our opinion, the financial statements fairly and reasonably reflect the true and true nature of the financial statements in all material respects\u2026\u201d. Understanding these terms helps businesses accurately assess their financial health.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_cua_Ban_Giam_doc_ve_trach_nhiem_doi_voi_Bao_cao_tai_chinh\"><\/span><b>Board of Directors&#039; Report on Responsibility for Financial Statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This section affirms the responsibility of the company&#039;s management in preparing and presenting the report. The financial statement audit template requires the Board of Directors to commit that the report is free from material misstatements due to fraud or error and complies with current Vietnamese accounting standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This section plays a crucial role in defining responsibilities between the report preparer (the company) and the reviewer (the auditing firm). If the Board of Directors fails to provide these commitments, the auditor may have to reconsider proceeding. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/hop-dong-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">audit contract<\/span><\/a><span style=\"font-weight: 400;\"> or change the type of opinion being published.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_loai_mau_kiem_toan_bao_cao_tai_chinh_theo_y_kien_kiem_toan\"><\/span><b>Detailed analysis of different types of financial statement audit opinions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Depending on the available data and the level of cooperation from the business, the financial statement audit report will be presented in different formats. This directly affects the business&#039;s reputation in the stock market as well as with credit institutions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Clearly categorizing report types helps stakeholders gain a multifaceted view of financial risks. Below is a detailed analysis of the four most common types of reports used in auditing practices in Vietnam today.<\/span><\/p>\n<figure id=\"attachment_4782\" aria-describedby=\"caption-attachment-4782\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4782\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c lo\u1ea1i m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Phan-tich-chi-tiet-cac-loai-mau-kiem-toan-bao-cao-tai-chinh-theo-y-kien-kiem-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4782\" class=\"wp-caption-text\">Detailed analysis of different types of financial statement audit opinions.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_kiem_toan_chap_nhan_toan_phan_Unmodified_Opinion\"><\/span><b>Sample Unmodified Opinion Audit Report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the ideal financial statement audit model that every business strives for. This opinion affirms that no material misstatements were found and the report fully complies with current Vietnamese accounting standards and corporate accounting regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Upon receiving this report, businesses can confidently assert their transparency to shareholders and tax authorities. It helps minimize the risk of surprise tax audits and facilitates fundraising from banks or the issuance of new shares on the stock exchange.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_kiem_toan_co_y_kien_ngoai_tru_Qualified_Opinion\"><\/span><b>Sample audit report with qualified opinion.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors will use a financial statement audit form with a qualified opinion when there are material but non-pervasive misstatements, or when they cannot obtain sufficient appropriate audit evidence for certain specific items. The phrase &quot;Except for the effect of the aforementioned matter\u2026&quot; is an identifier for this type of report.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, a business might be unable to conduct an inventory count at a remote warehouse due to a natural disaster, but other parts of the report remain stable. In this case, a qualified opinion would be included to alert the reader to the information gap regarding that particular inventory item.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_kiem_toan_co_y_kien_trai_nguoc_Adverse_Opinion\"><\/span><b>Sample audit report with an adverse opinion.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most serious level of warning in the financial statement audit template. An adverse opinion is issued when the misstatements are material and pervasive, rendering the overall financial statements inaccurate in reflecting the entity&#039;s financial position.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Using this template means the figures in the report have been significantly distorted. Business partners and banks will often immediately terminate relationships or tighten credit terms when faced with an audit report that expresses such a contradictory opinion.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_bao_cao_tu_choi_dua_ra_y_kien_Disclaimer_of_Opinion\"><\/span><b>Sample Disclaimer of Opinion Report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This type of financial statement audit arises when the scope of the audit is so severely limited that the auditor cannot gather sufficient evidence to form an opinion. This often occurs when accounting records are lost en masse or the company intentionally conceals information.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Refusing to comment doesn&#039;t necessarily mean the report is completely false, but it raises serious doubts about transparency. For regulators, this signals the need for a thorough audit to uncover any irregularities in the company&#039;s cash flow and assets.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_mau_kiem_toan_bao_cao_tai_chinh_va_cac_buoc_ra_soat_quan_trong\"><\/span><b>The process of creating audit templates for financial statements and key review steps.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To produce a high-quality financial statement audit, the auditing firm and the business must go through a closely coordinated process. This process is typically divided into three main stages: Planning, Audit Execution, and Audit Completion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adherence to the process not only ensures timely completion but also helps auditors promptly identify potential risks within a company&#039;s internal control system. Below is a table outlining the key steps in this process.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of the process for creating audit templates for financial statements and key review steps.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Stage<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main job content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Corresponding forms\/documents<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1. Planning<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assess risks and determine materiality levels.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Overall audit plan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2. Implementation<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Checking documents, reconciling balances, conducting interviews.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Working papers<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3. Completion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Summarize the results and discuss them with the Board of Directors.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Draft audit report<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4. Release<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Signed, stamped, and officially released.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Official Financial Statement Audit Template<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_muc_trong_yeu_trong_mau_kiem_toan\"><\/span><b>Determine the materiality level in the audit sample.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Materiality is a key concept when preparing audit templates for financial statements. According to VSA 320, materiality is the level of misstatement that, if exceeded, could change the decisions of users of financial information.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Determining materiality levels helps auditors focus resources on high-risk items such as revenue, accounts receivable, or inventory. A highly reliable financial statement audit sample must demonstrate how the auditors assessed and handled misstatements exceeding this materiality level.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Thu_quan_ly_Management_Letter\"><\/span><b>The Importance of Management Letters<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In addition to the official financial statement audit report, auditors often include a Management Letter. This document details weaknesses in the company&#039;s accounting and internal control systems, along with recommendations for improvement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although Management Letters are not publicly released like audit reports, they hold significant practical value for management. They help businesses streamline their accounting systems, optimize tax processes, and prevent future financial fraud.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_mau_kiem_toan_bao_cao_tai_chinh_doanh_nghiep_va_cac_to_chuc_dac_thu\"><\/span><b>Comparison of audit models for corporate financial statements and those for specific organizations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all financial statement audit templates are the same. Depending on the type of ownership and industry, the templates will be significantly adjusted to suit the specific management characteristics of the State.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, the audit template for publicly listed companies will have stricter requirements regarding \u201cKey Audit Matters\u201d (KAM) under VSA 701. Meanwhile,<\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\"> FDI enterprises<\/span><\/a><span style=\"font-weight: 400;\"> They often focus on converting reports to <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">IFRS international standards<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_4783\" aria-describedby=\"caption-attachment-4783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4783\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu.jpg\" alt=\"So s\u00e1nh m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7c th\u00f9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/So-sanh-mau-kiem-toan-bao-cao-tai-chinh-doanh-nghiep-va-cac-to-chuc-dac-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4783\" class=\"wp-caption-text\">Comparison of audit models for corporate financial statements and those for specific organizations.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Mau_kiem_toan_danh_cho_Cong_ty_Niem_yet_Public_Companies\"><\/span><b>Audit template for Public Companies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For publicly traded companies, the financial statement audit template must include a description of the most significant risks identified by the auditor during the audit process. This enhances transparency and provides individual investors with additional data to assess investment risk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Key Assessment Area (KAM) in this audit template may address complex issues such as the valuation of biological assets, the recognition of revenue from long-term contracts, or the assessment of goodwill impairment. These are areas requiring a high level of expertise and extensive experience from the audit team.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_FDI\"><\/span><b>Sample audit report for financial statements of FDI enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Foreign-invested enterprises (FDI) often use bilingual financial statement audit templates to report on their parent companies abroad. In addition to complying with VSA (Vietnam Asset Management Company) regulations, they typically require auditors to perform additional procedures to reconcile data against the accounting standards of the host country (such as US GAAP or IFRS).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Applying the standard financial statement audit template in this case helps FDI enterprises provide clear explanations to both the Vietnamese tax authorities and corporate auditors. This is extremely important in managing related-party transactions and combating transfer pricing according to Decree 132\/2020\/ND-CP.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_khi_doanh_nghiep_tu_chuan_bi_mau_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Common mistakes businesses make when preparing their own financial statement audit templates.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During our client support efforts, we&#039;ve observed that many accounting departments still struggle with preparing audit documentation. Misunderstanding of forms leads to wasted time on revisions and reduces the quality of the final financial statement audit report.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a list of common mistakes accountants should be aware of to avoid unnecessary misunderstandings with independent auditors.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>There is a lack of consistency between the reports:<\/b><span style=\"font-weight: 400;\"> The ending balance on the Balance Sheet does not match the figures on the Notes to the Statement of Cash Flows or the Statement of Cash Flows.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Errors in classifying assets\/liabilities:<\/b><span style=\"font-weight: 400;\"> Confusion between short-term and long-term, especially with bank loans and accounts receivable from customers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incomplete explanation:<\/b><span style=\"font-weight: 400;\"> Events occurring after the year-end date or potential debt obligations are often overlooked in financial statement audit templates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recording revenue in the wrong period:<\/b><span style=\"font-weight: 400;\"> Failure to adhere to the matching principle between revenue and expenses, particularly with service contracts spanning two fiscal years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lack of proof of property ownership:<\/b><span style=\"font-weight: 400;\"> Documents such as land ownership certificates, vehicle registration certificates, or patents were not readily available for the inspector to verify.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cua_viec_su_dung_mau_kiem_toan_bao_cao_tai_chinh_chuyen_nghiep\"><\/span><b>Benefits of using professional financial statement audit templates<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Applying standard financial statement audit procedures is not simply about complying with legal regulations. If done correctly, it can bring significant added value to businesses in terms of management and sustainable development.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An audit report from reputable organizations is like a &quot;passport&quot; that helps businesses expand further in the international market. It confirms that your management system meets standards and is ready for major collaboration opportunities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_cac_to_chuc_tin_dung\"><\/span><b>Enhance your reputation with credit institutions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When a business submits a fully unqualified financial statement audit to a bank, its loan application will be processed more quickly. Banks often use this information to determine creditworthiness and interest rates.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Audited financial data helps minimize risks for banks, allowing businesses to access cheaper capital with higher credit limits. This is a huge competitive advantage in today&#039;s volatile financial market.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_nghia_vu_thue_va_phong_tranh_rui_ro_phap_ly\"><\/span><b>Optimizing tax obligations and avoiding legal risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A financial statement audit template helps businesses review all deductible and non-deductible expenses before tax settlement. Auditors will provide warnings about incorrect application of tax policies, helping businesses proactively adjust and avoid heavy penalties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Decree 125\/2020\/ND-CP, the penalties for tax evasion are substantial. Regular audits provide the chief accountant with greater peace of mind regarding the security of accounting records and demonstrate the legal entity&#039;s voluntary compliance with the law to regulatory authorities.<\/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;\">Financial statement audit templates play a core role in maintaining market confidence and ensuring legal compliance. Proper understanding and effective management of these templates is not only a responsibility but also key to businesses protecting their assets and optimizing tax returns. In the digital economy, transparency through quality audit reports is the most valuable intangible asset of any organization.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To help your business overcome data-related challenges, MAN \u2013 Master Accountant Network offers: <\/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;\"> Professional and dedicated. With a team of experts deeply knowledgeable about the Vietnamese tax law system, we are committed to providing the most accurate financial statement audits. Don&#039;t let financial risks hinder your progress; contact MAN today for advice on the optimal solution for your business!<\/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<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal Control System Assessment Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">Auditing services on request<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">Professional tax audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">Construction auditing services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">Completed project settlement audit service<\/span><\/a><\/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_mau_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Frequently Asked Questions about Financial Statement Audit Templates<\/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_nao_bat_buoc_phai_thuc_hien_mau_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span>Which businesses are required to conduct an annual financial statement audit?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to the Law on Independent Auditing, foreign-invested enterprises (FDI), listed companies, public companies, credit institutions, and state-owned enterprises are required to have their annual financial statements audited.                    <\/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_la_khi_nao\"><\/span>What is the deadline for submitting the audit report?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTypically, for FDI enterprises, the deadline for submitting audited financial statements to the tax authorities, statistical agencies, and investment licensing authorities is 90 days from the end of the fiscal year (usually March 31st annually).                    <\/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_cho_mot_mau_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\"><\/span>What is the cost of a financial statement audit template?<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 total assets, revenue, number of transactions, and complexity of the business. Each audit firm will have its own price list based on the auditor&#039;s working hours and the level of risk of the contract.                    <\/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_thay_doi_mau_kiem_toan_bao_cao_tai_chinh_sau_khi_da_phat_hanh_khong\"><\/span>Is it possible to change the audit template for financial statements after they have been issued?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to VSA 560 on events occurring after the year-end date, the report may be amended or reissued if material misstatements are discovered that alter the nature of the original audit opinion. However, this process is complex and requires careful execution.                    <\/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 n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.\"\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 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\": \"Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea v\u00e0 c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03 h\u00e0ng n\u0103m).\"\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 cho m\u1ed9t m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00ed ki\u1ec3m to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n, doanh thu, s\u1ed1 l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh. M\u1ed7i c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd c\u00f3 b\u1ea3ng gi\u00e1 ri\u00eang d\u1ef1a tr\u00ean gi\u1edd c\u00f4ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a h\u1ee3p \u0111\u1ed3ng.\"\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 thay \u0111\u1ed5i m\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau khi \u0111\u00e3 ph\u00e1t h\u00e0nh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo VSA 560 v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9, b\u00e1o c\u00e1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i ho\u1eb7c ph\u00e1t h\u00e0nh l\u1ea1i n\u1ebfu ph\u00e1t hi\u1ec7n ra c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ban \u0111\u1ea7u. Tuy nhi\u00ean, quy tr\u00ecnh n\u00e0y r\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ea9n tr\u1ecdng.\"\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>M\u1eabu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ch\u1ee5c ngh\u00ecn doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,25],"tags":[],"class_list":["post-4778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4778","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=4778"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4778\/revisions"}],"predecessor-version":[{"id":4784,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4778\/revisions\/4784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4781"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}