{"id":4843,"date":"2026-01-30T00:32:44","date_gmt":"2026-01-30T07:32:44","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4843"},"modified":"2026-01-30T00:32:44","modified_gmt":"2026-01-30T07:32:44","slug":"hach-toan-chi-phi-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/hach-toan-chi-phi-kiem-toan\/","title":{"rendered":"Accounting for Audit Costs: Detailed Guidance According to Circulars 200 and 133"},"content":{"rendered":"

Accounting for audit fees is a crucial accounting operation aimed at recording the fees paid to independent auditing firms. Statistically, this cost typically accounts for 0.51% \u2013 1.51% of total management expenses, depending on the size of the business. Timely recording of these fees ensures the integrity of reporting and compliance with regulations. <\/span>Accounting Law 88\/2015\/QH13<\/span><\/a>.<\/span><\/p>\n

This expense is considered reasonable when supported by sufficient invoices and documentation. <\/span>Circular 96\/2015\/TT-BTC<\/span><\/a>When accounting for audit expenses, accountants need to clearly distinguish between recurring audit fees and accompanying consulting services. This helps businesses avoid the risk of having expenses disallowed during the year-end corporate income tax settlement.<\/span><\/p>\n

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