{"id":4863,"date":"2026-02-02T19:08:07","date_gmt":"2026-02-03T02:08:07","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4863"},"modified":"2026-02-02T19:08:07","modified_gmt":"2026-02-03T02:08:07","slug":"nguyen-tac-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Principles of auditing financial statements"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n. Theo b\u00e1o c\u00e1o t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, h\u01a1n 90% sai l\u1ec7ch tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u1edd tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 h\u1ec7 th\u1ed1ng 47 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u1ee7ng c\u1ed1 ni\u1ec1m tin cho nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t r\u1ee7i ro.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">M\u1ee5c l\u1ee5c<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#He_thong_khung_phap_ly_dieu_chinh_nguyen_tac_kiem_toan_bao_cao_tai_chinh\" >H\u1ec7 th\u1ed1ng khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_nguyen_tac_kiem_toan_bao_cao_tai_chinh_voi_cac_ben_lien_quan\" >Vai tr\u00f2 c\u1ee7a nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Cac_nguyen_tac_dao_duc_nghe_nghiep_cot_loi_VSA_200\" >C\u00e1c nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ed1t l\u00f5i (VSA 200)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Nguyen_tac_Doc_lap_Independence\" >Nguy\u00ean t\u1eafc \u0110\u1ed9c l\u1eadp (Independence)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Chinh_truc_va_Khach_quan_Integrity_and_Objectivity\" >Ch\u00ednh tr\u1ef1c v\u00e0 Kh\u00e1ch quan (Integrity and Objectivity)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Nang_luc_chuyen_mon_va_tinh_than_trong_Professional_Competence_and_Due_Care\" >N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 t\u00ednh th\u1eadn tr\u1ecdng (Professional Competence and Due Care)<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Bao_mat_thong_tin_Confidentiality\" >B\u1ea3o m\u1eadt th\u00f4ng tin (Confidentiality)<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Nguyen_tac_thuc_hien_dua_tren_rui_ro_va_trong_yeu_VSA_315_320\" >Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean r\u1ee7i ro v\u00e0 tr\u1ecdng y\u1ebfu (VSA 315 &amp; 320)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Xac_dinh_muc_trong_yeu_Materiality\" >X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu (Materiality)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Danh_gia_rui_ro_co_sai_sot_trong_yeu\" >\u0110\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Nguyen_tac_thu_thap_bang_chung_kiem_toan_day_du_va_thich_hop_VSA_500\" >Nguy\u00ean t\u1eafc thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u00edch h\u1ee3p (VSA 500)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Cac_phuong_phap_thu_thap_bang_chung_pho_bien\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p thu th\u1eadp b\u1eb1ng ch\u1ee9ng ph\u1ed5 bi\u1ebfn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Do_tin_cay_cua_bang_chung\" >\u0110\u1ed9 tin c\u1eady c\u1ee7a b\u1eb1ng ch\u1ee9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Nhung_sai_lam_thuong_gap_khi_ap_dung_nguyen_tac_kiem_toan_bao_cao_tai_chinh\" >Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i 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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_nguyen_tac_kiem_toan_bao_cao_tai_chinh\" >Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Nguyen_tac_kiem_toan_bao_cao_tai_chinh_co_bat_buoc_voi_moi_doanh_nghiep\" >Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p?<\/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\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Su_khac_biet_lon_nhat_giua_kiem_toan_va_ke_toan_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/nguyen-tac-kiem-toan-bao-cao-tai-chinh\/#Vi_pham_nguyen_tac_bao_mat_thong_tin_bi_xu_ly_the_nao\" >Vi ph\u1ea1m nguy\u00ean t\u1eafc b\u1ea3o m\u1eadt th\u00f4ng tin b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_khung_phap_ly_dieu_chinh_nguyen_tac_kiem_toan_bao_cao_tai_chinh\"><\/span><b>H\u1ec7 th\u1ed1ng khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4864\" aria-describedby=\"caption-attachment-4864\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4864\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-khung-phap-ly-dieu-chinh-nguyen-tac-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"H\u1ec7 th\u1ed1ng khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-khung-phap-ly-dieu-chinh-nguyen-tac-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-khung-phap-ly-dieu-chinh-nguyen-tac-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-khung-phap-ly-dieu-chinh-nguyen-tac-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-khung-phap-ly-dieu-chinh-nguyen-tac-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-khung-phap-ly-dieu-chinh-nguyen-tac-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4864\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, c\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a qua h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u1eb7t ch\u1ebd. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra h\u00e0nh lang ph\u00e1p l\u00fd an to\u00e0n v\u00e0 th\u1ed1ng nh\u1ea5t cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u t\u00e2m:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung ch\u00ednh li\u00ean quan \u0111\u1ebfn nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc h\u00e0nh ngh\u1ec1, \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) \u2013 C\u01a1 s\u1edf k\u1ef9 thu\u1eadt cho m\u1ecdi cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 70\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (Ch\u00ednh tr\u1ef1c, kh\u00e1ch quan, \u0111\u1ed9c l\u1eadp&#8230;).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_nguyen_tac_kiem_toan_bao_cao_tai_chinh_voi_cac_ben_lien_quan\"><\/span><b>Vai tr\u00f2 c\u1ee7a nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4867\" aria-describedby=\"caption-attachment-4867\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4867\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Vai-tro-cua-nguyen-tac-kiem-toan-bao-cao-tai-chinh-voi-cac-ben-lien-quan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c b\u00ean li\u00ean quan\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Vai-tro-cua-nguyen-tac-kiem-toan-bao-cao-tai-chinh-voi-cac-ben-lien-quan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Vai-tro-cua-nguyen-tac-kiem-toan-bao-cao-tai-chinh-voi-cac-ben-lien-quan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Vai-tro-cua-nguyen-tac-kiem-toan-bao-cao-tai-chinh-voi-cac-ben-lien-quan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Vai-tro-cua-nguyen-tac-kiem-toan-bao-cao-tai-chinh-voi-cac-ben-lien-quan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Vai-tro-cua-nguyen-tac-kiem-toan-bao-cao-tai-chinh-voi-cac-ben-lien-quan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4867\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c thi nghi\u00eam t\u00fac nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang l\u1ea1i l\u1ee3i \u00edch \u0111a chi\u1ec1u, \u0111\u1ea3m b\u1ea3o d\u00f2ng v\u1ed1n lu\u00e2n chuy\u1ec3n \u0111\u1ebfn \u0111\u00fang doanh nghi\u1ec7p minh b\u1ea1ch.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e0 \u0111\u1ea7u t\u01b0:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3m thi\u1ec3u r\u1ee7i ro th\u00f4ng tin, gi\u00fap \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh mua\/b\u00e1n c\u1ed5 phi\u1ebfu ch\u00ednh x\u00e1c h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e2n h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> L\u00e0 c\u01a1 s\u1edf tin c\u1eady \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 n\u1ee3 v\u00e0 ph\u00ea duy\u1ec7t c\u1ea5p t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan Thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Ph\u00e1t hi\u1ec7n l\u1ed7 h\u1ed5ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_nguyen_tac_dao_duc_nghe_nghiep_cot_loi_VSA_200\"><\/span><b>C\u00e1c nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ed1t l\u00f5i (VSA 200)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo VSA 200, nguy\u00ean t\u1eafc <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> b\u1eaft ngu\u1ed3n t\u1eeb nh\u1eefng ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c kh\u1eaft khe. N\u1ebfu thi\u1ebfu s\u1ef1 ch\u00ednh tr\u1ef1c v\u00e0 \u0111\u1ed9c l\u1eadp, m\u1ecdi \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u1ec1u tr\u1edf n\u00ean v\u00f4 gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_Doc_lap_Independence\"><\/span><b>Nguy\u00ean t\u1eafc \u0110\u1ed9c l\u1eadp (Independence)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ed9c l\u1eadp l\u00e0 &#8220;linh h\u1ed3n&#8221; c\u1ee7a ngh\u1ec1 ki\u1ec3m to\u00e1n. Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f2i h\u1ecfi ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u1ed9c l\u1eadp c\u1ea3 v\u1ec1 t\u01b0 t\u01b0\u1edfng l\u1eabn h\u00ecnh th\u1ee9c, kh\u00f4ng c\u00f3 quan h\u1ec7 kinh t\u1ebf hay gia \u0111\u00ecnh v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 c\u1ed5 ph\u1ea7n t\u1ea1i C\u00f4ng ty A th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tham gia cu\u1ed9c ki\u1ec3m to\u00e1n cho ch\u00ednh c\u00f4ng ty \u0111\u00f3. S\u1ef1 r\u00e0ng bu\u1ed9c n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u00fd ki\u1ebfn \u0111\u01b0a ra kh\u00f4ng b\u1ecb b\u00f3p m\u00e9o b\u1edfi l\u1ee3i \u00edch c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chinh_truc_va_Khach_quan_Integrity_and_Objectivity\"><\/span><b>Ch\u00ednh tr\u1ef1c v\u00e0 Kh\u00e1ch quan (Integrity and Objectivity)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh tr\u1ef1c y\u00eau c\u1ea7u s\u1ef1 th\u1eb3ng th\u1eafn v\u00e0 trung th\u1ef1c. Kh\u00e1ch quan l\u00e0 kh\u00f4ng \u0111\u1ec3 th\u00e0nh ki\u1ebfn, xung \u0111\u1ed9t l\u1ee3i \u00edch ho\u1eb7c \u1ea3nh h\u01b0\u1edfng c\u1ee7a b\u00ean th\u1ee9 ba chi ph\u1ed1i x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy \u0111\u1ecbnh r\u00f5: Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i b\u00e1o c\u00e1o sai s\u00f3t m\u1ed9t c\u00e1ch trung th\u1ef1c, b\u1ea5t k\u1ec3 \u00e1p l\u1ef1c t\u1eeb ph\u00eda Ban Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_chuyen_mon_va_tinh_than_trong_Professional_Competence_and_Due_Care\"><\/span><b>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 t\u00ednh th\u1eadn tr\u1ecdng (Professional Competence and Due Care)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean duy tr\u00ec ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n c\u1ea7n thi\u1ebft. S\u1ef1 th\u1eadn tr\u1ecdng \u0111\u00f2i h\u1ecfi h\u1ecd l\u00e0m vi\u1ec7c si\u00eang n\u0103ng, chu \u0111\u00e1o, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ef9 thu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n tham gia c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c (CPD) \u0111\u1ec3 hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh thu\u1ebf v\u00e0 k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_mat_thong_tin_Confidentiality\"><\/span><b>B\u1ea3o m\u1eadt th\u00f4ng tin (Confidentiality)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ea3o m\u1eadt l\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed1i quan tr\u1ecdng nh\u1eb1m b\u1ea3o v\u1ec7 kh\u00e1ch h\u00e0ng. Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 th\u00f4ng tin cho b\u00ean th\u1ee9 ba tr\u1eeb khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd ho\u1eb7c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_thuc_hien_dua_tren_rui_ro_va_trong_yeu_VSA_315_320\"><\/span><b>Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean r\u1ee7i ro v\u00e0 tr\u1ecdng y\u1ebfu (VSA 315 &amp; 320)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ki\u1ec3m tra 100% giao d\u1ecbch. V\u00ec v\u1eady, nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i t\u1eadp trung v\u00e0o c\u00e1c v\u00f9ng r\u1ee7i ro cao v\u00e0 kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_muc_trong_yeu_Materiality\"><\/span><b>X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu (Materiality)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u1ecdng y\u1ebfu l\u00e0 nh\u1eefng th\u00f4ng tin m\u00e0 n\u1ebfu thi\u1ebfu ho\u1eb7c sai l\u1ec7ch c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o. Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh y\u00eau c\u1ea7u thi\u1ebft l\u1eadp &#8220;m\u1ee9c ng\u01b0\u1ee1ng&#8221; \u0111\u1ec3 t\u1eadp trung ngu\u1ed3n l\u1ef1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ecdng y\u1ebfu th\u01b0\u1eddng t\u00ednh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m Doanh thu, L\u1ee3i nhu\u1eadn ho\u1eb7c T\u1ed5ng t\u00e0i s\u1ea3n. C\u00e1c sai l\u1ec7ch d\u01b0\u1edbi m\u1ee9c n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ecf qua n\u1ebfu kh\u00f4ng mang t\u00ednh b\u1ea3n ch\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_co_sai_sot_trong_yeu\"><\/span><b>\u0110\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean r\u1ee7i ro gi\u00fap l\u1eadp k\u1ebf ho\u1ea1ch hi\u1ec7u qu\u1ea3. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ti\u1ec1m t\u00e0ng v\u00e0 r\u1ee7i ro ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 h\u00e0ng t\u1ed3n kho l\u1edbn d\u1ec5 h\u01b0 h\u1ecfng s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 v\u00f9ng r\u1ee7i ro cao. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea k\u1ef9 l\u01b0\u1ee1ng h\u01a1n t\u1ea1i c\u00e1c v\u1ecb tr\u00ed n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_thu_thap_bang_chung_kiem_toan_day_du_va_thich_hop_VSA_500\"><\/span><b>Nguy\u00ean t\u1eafc thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u00edch h\u1ee3p (VSA 500)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ecdi \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec1u ph\u1ea3i d\u1ef1a tr\u00ean b\u1eb1ng ch\u1ee9ng th\u1ef1c t\u1ebf. Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy \u0111\u1ecbnh b\u1eb1ng ch\u1ee9ng ph\u1ea3i &#8220;\u0110\u1ea7y \u0111\u1ee7&#8221; v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 &#8220;Th\u00edch h\u1ee3p&#8221; v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_thu_thap_bang_chung_pho_bien\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p thu th\u1eadp b\u1eb1ng ch\u1ee9ng ph\u1ed5 bi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng c\u00e1c k\u1ef9 thu\u1eadt sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra v\u1eadt ch\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Quan s\u00e1t t\u1eadn m\u1eaft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1eedi th\u01b0 x\u00e1c nh\u1eadn:<\/b><span style=\"font-weight: 400;\"> Li\u00ean h\u1ec7 ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh to\u00e1n l\u1ea1i:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra \u0111\u1ed9 ch\u00ednh x\u00e1c to\u00e1n h\u1ecdc c\u1ee7a c\u00e1c b\u1ea3ng bi\u1ec3u k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ecfng v\u1ea5n:<\/b><span style=\"font-weight: 400;\"> Trao \u0111\u1ed5i v\u1edbi nh\u00e2n vi\u00ean v\u1ec1 quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Do_tin_cay_cua_bang_chung\"><\/span><b>\u0110\u1ed9 tin c\u1eady c\u1ee7a b\u1eb1ng ch\u1ee9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1ea5n m\u1ea1nh b\u1eb1ng ch\u1ee9ng t\u1eeb b\u00ean th\u1ee9 ba th\u01b0\u1eddng c\u00f3 \u0111\u1ed9 tin c\u1eady cao h\u01a1n. B\u1eb1ng ch\u1ee9ng d\u1ea1ng v\u0103n b\u1ea3n c\u0169ng \u0111\u00e1ng tin c\u1eady h\u01a1n b\u1eb1ng ch\u1ee9ng truy\u1ec1n mi\u1ec7ng \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_ap_dung_nguyen_tac_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4866\" aria-describedby=\"caption-attachment-4866\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4866\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-ap-dung-nguyen-tac-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-ap-dung-nguyen-tac-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-ap-dung-nguyen-tac-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-ap-dung-nguyen-tac-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-ap-dung-nguyen-tac-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-ap-dung-nguyen-tac-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4866\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong h\u00e0nh ngh\u1ec1, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p hi\u1ec3u sai nguy\u00ean t\u1eafc d\u1eabn \u0111\u1ebfn h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf qua x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n:<\/b><span style=\"font-weight: 400;\"> Qu\u00e1 ph\u1ee5 thu\u1ed9c v\u00e0o ph\u1ea7n m\u1ec1m m\u00e0 qu\u00ean \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu th\u1eadn tr\u1ecdng v\u1edbi c\u00e1c b\u00ean li\u00ean quan:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ch\u00fa \u00fd giao d\u1ecbch m\u1eb9 &#8211; con, n\u01a1i d\u1ec5 x\u1ea3y ra vi\u1ec7c &#8220;l\u00e0m \u0111\u1eb9p&#8221; s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> V\u00ed d\u1ee5, kh\u00f4ng \u00e1p d\u1ee5ng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a n\u1ec1n t\u00e0i ch\u00ednh minh b\u1ea1ch. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c gi\u00fap b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ed9ng \u0111\u1ed3ng v\u00e0 n\u00e2ng cao uy t\u00edn doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea7n \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn, \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u00e3y li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network. Ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u, b\u1ea3o v\u1ec7 gi\u00e1 tr\u1ecb t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p b\u1ea1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i 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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/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<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_nguyen_tac_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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=\"Nguyen_tac_kiem_toan_bao_cao_tai_chinh_co_bat_buoc_voi_moi_doanh_nghiep\"><\/span>Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ec9 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (FDI, ni\u00eam y\u1ebft...) m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00e1c n\u00ean tu\u00e2n th\u1ee7 \u0111\u1ec3 t\u0103ng uy t\u00edn.                    <\/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=\"Su_khac_biet_lon_nhat_giua_kiem_toan_va_ke_toan_la_gi\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi ch\u00e9p v\u00e0 l\u1eadp b\u00e1o c\u00e1o. Ki\u1ec3m to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i b\u00e1o c\u00e1o \u0111\u00f3 d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c.                    <\/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=\"Vi_pham_nguyen_tac_bao_mat_thong_tin_bi_xu_ly_the_nao\"><\/span>Vi ph\u1ea1m nguy\u00ean t\u1eafc b\u1ea3o m\u1eadt th\u00f4ng tin b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u00f9y m\u1ee9c \u0111\u1ed9, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i ch\u1ee9ng ch\u1ec9, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho kh\u00e1ch h\u00e0ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.                    <\/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\": \"Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ec9 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (FDI, ni\u00eam y\u1ebft...) m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n. 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Theo b\u00e1o c\u00e1o t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, h\u01a1n 90% sai l\u1ec7ch tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u1edd tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":4865,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4863","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\/4863","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=4863"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4863\/revisions"}],"predecessor-version":[{"id":4868,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4863\/revisions\/4868"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4865"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}