{"id":5117,"date":"2026-03-05T19:26:16","date_gmt":"2026-03-06T02:26:16","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5117"},"modified":"2026-03-05T19:29:57","modified_gmt":"2026-03-06T02:29:57","slug":"bao-gia-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/","title":{"rendered":"Audit Pricing: Detailed Regulations and the Latest Fee Schedule"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Audit pricing is the first thing businesses consider when fulfilling their tax settlement obligations or publicly disclosing annual financial statements as required by law. <\/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;\">Determining appropriate fee levels not only helps businesses optimize operating costs but also ensures the quality of services provided by professional auditing firms.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to data from professional associations (VAA, VACPA), the demand for audit services is growing by approximately 151% annually due to stricter post-audit policies. To meet this demand... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-70-2015-TT-BTC-Chuan-muc-dao-duc-nghe-nghiep-ke-toan-kiem-toan-290066.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular No. 70\/2015\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> Regarding ethical standards, audit pricing should be based on transparency regarding time and expertise. Below are the details to help you understand the components of audit fees.<\/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\/bao-gia-kiem-toan\/#Can_cu_phap_ly_xac_dinh_muc_bao_gia_kiem_toan_hien_nay\" >Legal basis for determining current audit pricing.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Quy_dinh_tai_Luat_Kiem_toan_doc_lap_2011\" >Regulations stipulated in the Independent Auditing Law 2011<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Chuan_muc_kiem_toan_Viet_Nam_VSA\" >Vietnamese Auditing Standards (VSA)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Cac_yeu_to_tac_dong_truc_tiep_den_bao_gia_kiem_toan\" >Factors that directly impact audit pricing<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Quy_mo_tong_tai_san_va_doanh_thu\" >Total assets and revenue<\/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\/bao-gia-kiem-toan\/#So_luong_nghiep_vu_phat_sinh\" >Number of transactions generated<\/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\/bao-gia-kiem-toan\/#Chat_luong_he_thong_kiem_soat_noi_bo\" >Quality of the internal control system<\/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\/bao-gia-kiem-toan\/#Bang_bao_gia_kiem_toan_tham_khao\" >Reference audit price list<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Phan_tich_chi_phi_trong_bao_gia_kiem_toan_Co_gi_ben_trong\" >Cost analysis in audit quotes: What&#039;s inside?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Phi_chuyen_gia_Professional_Fees\" >Professional Fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Chi_phi_hanh_chinh_va_phat_hanh_bao_cao\" >Administrative and reporting costs<\/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\/bao-gia-kiem-toan\/#Chi_phi_di_lai_va_luu_tru\" >Travel and accommodation costs<\/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\/bao-gia-kiem-toan\/#Loi_ich_khi_doanh_nghiep_nhan_bao_gia_kiem_toan_hop_ly\" >Benefits of businesses receiving reasonable audit quotes.<\/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\/bao-gia-kiem-toan\/#Phat_hien_som_cac_rui_ro_sai_sot_thue\" >Early detection of tax error risks<\/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\/bao-gia-kiem-toan\/#Cung_co_niem_tin_voi_doi_tac_va_ngan_hang\" >Strengthening trust with partners and banks.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Quy_trinh_tu_khao_sat_den_gui_bao_gia_kiem_toan_chuyen_nghiep\" >The process from survey to sending a professional audit quote.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Buoc_1_Tiep_nhan_thong_tin_va_khao_sat_so_bo\" >Step 1: Gather information and conduct a preliminary survey.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Buoc_2_Phan_tich_rui_ro_va_xac_dinh_pham_vi\" >Step 2: Risk analysis and scope determination<\/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\/bao-gia-kiem-toan\/#Buoc_3_Dam_phan_va_chot_hop_dong\" >Step 3: Negotiate and finalize the contract.<\/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\/bao-gia-kiem-toan\/#Nhung_luu_y_khi_so_sanh_bao_gia_kiem_toan_giua_cac_don_vi\" >Things to consider when comparing audit quotes between different firms.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Kiem_tra_giay_phep_hanh_nghe\" >Check professional licenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Xem_xet_uy_tin_cua_kiem_toan_vien_hanh_nghe\" >Assess the reputation of the practicing auditor.<\/a><\/li><\/ul><\/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\/bao-gia-kiem-toan\/#Toi_uu_hoa_bao_gia_kiem_toan_thong_qua_viec_hoan_thien_so_sach\" >Optimize audit quotes through bookkeeping improvements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Cac_dich_vu_khac\" >Other services<\/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\/bao-gia-kiem-toan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Cac_cau_hoi_thuong_gap_ve_bao_gia_kiem_toan\" >Frequently Asked Questions about Audit Quotations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Tai_sao_bao_gia_kiem_toan_cua_cac_cong_ty_Big4_lai_cao_hon_nhieu_so_voi_noi_dia\" >Why are the audit fees quoted by the Big4 firms so much higher than those of domestic firms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Bao_gia_kiem_toan_co_bao_gom_phi_kiem_toan_quyet_toan_du_an_hoan_thanh_khong\" >Does the audit quote include the fee for auditing the final accounts of the completed project?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-gia-kiem-toan\/#Doanh_nghiep_co_the_thay_doi_don_vi_kiem_toan_sau_khi_nhan_bao_gia_khong\" >Can a company change its auditing firm after receiving a quote?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_muc_bao_gia_kiem_toan_hien_nay\"><\/span><b>Legal basis for determining current audit pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5120\" aria-describedby=\"caption-attachment-5120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5120\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh m\u1ee9c b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5120\" class=\"wp-caption-text\">Legal basis for determining current audit pricing.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Businesses need to understand the legal framework to assess the reasonableness of service fees. Determining audit quotes must strictly adhere to the common standards of the Vietnamese auditing industry.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Luat_Kiem_toan_doc_lap_2011\"><\/span><b>Regulations stipulated in the Independent Auditing Law 2011<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Article 55 of the Law on Independent Auditing, the service fee is agreed upon by the client and the auditing firm in the contract. This fee is based on the content, scope of services, time of execution, and the qualifications of the auditor. An audit quote that is too low often carries risks regarding professional quality and legal validity.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_kiem_toan_Viet_Nam_VSA\"><\/span><b>Vietnamese Auditing Standards (VSA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA Standard 210 requires parties to clarify service fees from the pre-transaction stage to avoid disputes. Audit quotes typically include direct fees and related costs such as branch office expenses. This ensures transparency and protects the financial interests of both parties involved.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_tac_dong_truc_tiep_den_bao_gia_kiem_toan\"><\/span><b>Factors that directly impact audit pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5119\" aria-describedby=\"caption-attachment-5119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5119\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5119\" class=\"wp-caption-text\">Factors that directly impact audit pricing<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Each type of business will receive different financial recommendations based on its specific operations. Audit firms will send you separate audit quotes after conducting an on-site survey.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_mo_tong_tai_san_va_doanh_thu\"><\/span><b>Total assets and revenue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses with large revenues and tens of thousands of documents require more time for reconciliation than smaller businesses. Auditors usually base their audit quotes on the number of samples to be tested. The larger the asset size, the higher the responsibility and professional risk of the auditing firm.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_luong_nghiep_vu_phat_sinh\"><\/span><b>Number of transactions generated<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The manufacturing and construction sectors typically have more complex accounting processes than purely service industries. Inventory management, contractor debt reconciliation, and work-in-progress cost calculation consume significant resources. Therefore, audit rates for these sectors are usually higher than the market average.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chat_luong_he_thong_kiem_soat_noi_bo\"><\/span><b>Quality of the internal control system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A good internal control system and clean data allow auditors to reduce the number of detailed review procedures. Conversely, if the data is chaotic, the audit firm is forced to increase the audit quote to mobilize additional personnel to review for errors. The quality of the accounting records plays a key role in fee negotiation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_bao_gia_kiem_toan_tham_khao\"><\/span><b>Reference audit price list<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The table below summarizes average fees based on revenue size for business reference. The official audit quote will depend on the detailed survey results from the audit expert.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Reference audit price list<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Revenue size (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Average audit price (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Execution time (Estimated)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Under 20 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15,000,000 &#8211; 25,000,000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5-7 days<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 20 to 100 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25,000,000 &#8211; 50,000,000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10-15 days<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 100 to 500 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50,000,000 &#8211; 120,000,000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15-25 days<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 500 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Agreement by scope<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 30 days<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Receiving a detailed itemized audit quote makes it easier for the chief accountant to explain the costs to the Board of Directors. The reasonableness of the cost always goes hand in hand with the quality of the final report.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<blockquote><p><b><i>See the detailed article here: <\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><b><i>Audit service price list<\/i><\/b><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_phi_trong_bao_gia_kiem_toan_Co_gi_ben_trong\"><\/span><b>Cost analysis in audit quotes: What&#039;s inside?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A professional service fee report typically clearly breaks down the constituent cost components. Businesses need to understand these components to assess the true value of the audit quote.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phi_chuyen_gia_Professional_Fees\"><\/span><b>Professional Fees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the compensation paid to Certified Public Accountants (CPAs) and assistants based on the expected number of working hours (Man-hours). In cost optimization, receiving an audit quote that clearly specifies the number and level of personnel involved is crucial. This demonstrates professionalism and a commitment to quality.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_hanh_chinh_va_phat_hanh_bao_cao\"><\/span><b>Administrative and reporting costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This includes printing, document delivery, and licensing fees for specialized audit software. Typically, administrative fees account for approximately 5-10% of the total audit quote. Although a small percentage, this demonstrates the audit firm&#039;s attention to detail towards its clients.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_di_lai_va_luu_tru\"><\/span><b>Travel and accommodation costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For businesses with factories located in industrial zones far from the city center, additional travel expenses will be charged. Businesses can either cover this portion themselves or include it in the overall contract for easier cash flow management. This fee should be clearly stated in the initial audit quotation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_nhan_bao_gia_kiem_toan_hop_ly\"><\/span><b>Benefits of businesses receiving reasonable audit quotes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Choosing excessively low fees can lead to risks regarding the quality of the audit. A reasonable audit quote coupled with quality service will provide significant added value to the financial system.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_som_cac_rui_ro_sai_sot_thue\"><\/span><b>Early detection of tax error risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The auditor advises on non-conformities according to Circular 200\/2014\/TT-BTC or Circular 133\/2016\/TT-BTC. By accepting a commensurate audit quote, you are buying peace of mind before tax audits. Expert knowledge helps businesses avoid heavy administrative penalties.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cung_co_niem_tin_voi_doi_tac_va_ngan_hang\"><\/span><b>Strengthening trust with partners and banks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bank loan applications always require financial statements audited by an independent firm. A reputable firm with transparent auditing fees makes a company&#039;s profile more credible. This creates a significant competitive advantage when the company participates in bidding or seeking investment capital.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_khao_sat_den_gui_bao_gia_kiem_toan_chuyen_nghiep\"><\/span><b>The process from survey to sending a professional audit quote.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5121\" aria-describedby=\"caption-attachment-5121\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5121\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep.jpg\" alt=\"Quy tr\u00ecnh t\u1eeb kh\u1ea3o s\u00e1t \u0111\u1ebfn g\u1eedi b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5121\" class=\"wp-caption-text\">The process from survey to sending a professional audit quote.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">A standardized workflow helps ensure that the cost accurately reflects the actual workload. Both parties need to cooperate closely from the outset to obtain the most accurate audit quote.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_thong_tin_va_khao_sat_so_bo\"><\/span><b>Step 1: Gather information and conduct a preliminary survey.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The auditing firm requires the business to provide a provisional balance sheet to assess its size. Based on this data, the expert will analyze the volume of documents before preparing the audit quote. This step helps the service provider understand the specific industry characteristics of the client.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_rui_ro_va_xac_dinh_pham_vi\"><\/span><b>Step 2: Risk analysis and scope determination<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the business has related-party transactions, the audit quote may include a review of records in accordance with Decree 132\/2020\/ND-CP. Clearly defining the scope from the outset helps avoid additional fees later. Experts will propose optimal solutions for each specific risk area.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Dam_phan_va_chot_hop_dong\"><\/span><b>Step 3: Negotiate and finalize the contract.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After agreeing on the audit price, both parties proceed to sign a formal economic contract. This is the most important legal basis protecting the rights of the business during the implementation process. The contract also clearly defines responsibilities and the deadline for issuing the final audit report.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_so_sanh_bao_gia_kiem_toan_giua_cac_don_vi\"><\/span><b>Things to consider when comparing audit quotes between different firms.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Comparing service fees between companies should be based on consistent competency criteria. Don&#039;t just look at the final number in the audit quote and ignore brand reputation.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_giay_phep_hanh_nghe\"><\/span><b>Check professional licenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ensure that the firm submitting the audit quote is on the list of qualified firms published by the Ministry of Finance. Hiring an unqualified firm will render the audit report legally invalid. Businesses should carefully check the qualifications of their partners before signing any agreement.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xem_xet_uy_tin_cua_kiem_toan_vien_hanh_nghe\"><\/span><b>Assess the reputation of the practicing auditor.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The person signing the report should be a highly experienced expert in your field. Sometimes, a higher audit quote signed by a leading expert will thoroughly address complex issues. In-depth knowledge of tax and governance is the real value you receive.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_bao_gia_kiem_toan_thong_qua_viec_hoan_thien_so_sach\"><\/span><b>Optimize audit quotes through bookkeeping improvements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses can proactively reduce service fees by properly preparing the necessary documentation. This helps reduce the auditor&#039;s workload, thereby optimizing the audit quotation.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Document systematization:<\/b><span style=\"font-weight: 400;\"> Arrange invoices and contracts in chronological order, with clear accounting codes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reconcile accounts payable for account 100%:<\/b><span style=\"font-weight: 400;\"> Complete the signing and confirmation of the accounts receivable and payable reconciliation statements with customers and suppliers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Self-assessment of taxes:<\/b><span style=\"font-weight: 400;\"> Correct fundamental accounting errors before the audit team begins its actual work.<\/span><\/li>\n<\/ul>\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;\">An audit quote is not simply a cost, but an investment in the transparency and sustainability of the business. Understanding how the cost is structured helps managers make informed decisions and comply with legal regulations. A quality audit service is a leverage point for businesses to confidently thrive in a competitive market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Besides independent audits, businesses need to focus on building internal defense systems. MAN \u2013 Master Accountant Network provides this. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">auditing services<\/span><\/a><span style=\"font-weight: 400;\"> In-depth expertise helps you control risks and optimize accounting processes. Contact us today to receive the most comprehensive management solution for your business.<\/span><\/p>\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-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">Financial statement 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-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<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_bao_gia_kiem_toan\"><\/span><b>Frequently Asked Questions about Audit Quotations<\/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=\"Tai_sao_bao_gia_kiem_toan_cua_cac_cong_ty_Big4_lai_cao_hon_nhieu_so_voi_noi_dia\"><\/span>Why are the audit fees quoted by the Big4 firms so much higher than those of domestic firms?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe auditing fees charged by the Big4 firms reflect their international brand and rigorous quality control processes. Reports from these firms are highly valuable to foreign investors.                    <\/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=\"Bao_gia_kiem_toan_co_bao_gom_phi_kiem_toan_quyet_toan_du_an_hoan_thanh_khong\"><\/span>Does the audit quote include the fee for auditing the final accounts of the completed project?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tUsually not. These are two separate services with different implementation processes. Businesses need to request separate audit quotes for each specific purpose.                    <\/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=\"Doanh_nghiep_co_the_thay_doi_don_vi_kiem_toan_sau_khi_nhan_bao_gia_khong\"><\/span>Can a company change its auditing firm after receiving a quote?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAbsolutely. Businesses have the right to compare multiple audit quotes to choose the firm with the best capabilities and cost-effectiveness. The final decision rests with the business owner.                    <\/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\": \"T\u1ea1i sao b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty Big4 l\u1ea1i cao h\u01a1n nhi\u1ec1u so v\u1edbi n\u1ed9i \u0111\u1ecba?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee9c b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n c\u1ee7a Big4 ph\u1ea3n \u00e1nh th\u01b0\u01a1ng hi\u1ec7u qu\u1ed1c t\u1ebf v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng kh\u1eaft khe. B\u00e1o c\u00e1o t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t cao \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.\"\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\": \"B\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n c\u00f3 bao g\u1ed3m ph\u00ed ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u01b0\u1eddng l\u00e0 kh\u00f4ng. \u0110\u00e2y l\u00e0 hai lo\u1ea1i d\u1ecbch v\u1ee5 t\u00e1ch bi\u1ec7t v\u1edbi quy tr\u00ecnh th\u1ef1c hi\u1ec7n kh\u00e1c nhau. Doanh nghi\u1ec7p c\u1ea7n y\u00eau c\u1ea7u c\u00e1c b\u1ea3n b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n ri\u00eang cho t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3.\"\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\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n sau khi nh\u1eadn b\u00e1o gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n so s\u00e1nh nhi\u1ec1u b\u1ea3n b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n \u0111\u1ec3 ch\u1ecdn \u0111\u01a1n v\u1ecb c\u00f3 n\u0103ng l\u1ef1c v\u00e0 chi ph\u00ed ph\u00f9 h\u1ee3p nh\u1ea5t. Quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng thu\u1ed9c v\u1ec1 ch\u1ee7 doanh nghi\u1ec7p.\"\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>B\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n l\u00e0 y\u1ebfu t\u1ed1 \u0111\u1ea7u ti\u00ean m\u00e0 c\u00e1c doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12. 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