{"id":5656,"date":"2026-04-15T10:08:22","date_gmt":"2026-04-15T03:08:22","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5656"},"modified":"2026-04-15T10:08:22","modified_gmt":"2026-04-15T03:08:22","slug":"doanh-nghiep-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/","title":{"rendered":"Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n: Danh s\u00e1ch v\u00e0 quy \u0111\u1ecbnh 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i m\u1ea1nh m\u1ebd v\u1ec1 khung ph\u00e1p l\u00fd v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n trong giai \u0111o\u1ea1n 2026-2027. S\u1ef1 gia t\u0103ng c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 t\u00ednh minh b\u1ea1ch \u0111\u00f2i h\u1ecfi c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh ph\u1ea3i l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c th\u1ef1c s\u1ef1, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o y\u1ebfu t\u1ed1 gi\u00e1 th\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u v\u00e0 c\u00f2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh gi\u00fap t\u1ed5 ch\u1ee9c t\u1ed1i \u01b0u h\u00f3a <\/span><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<\/span><\/a><span style=\"font-weight: 400;\">. Vi\u1ec7c hi\u1ec3u r\u00f5 danh s\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p theo B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u1ea1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/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\/doanh-nghiep-kiem-toan\/#Tom_tat_trong_tam_ve_doanh_nghiep_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/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\/doanh-nghiep-kiem-toan\/#Doanh_nghiep_kiem_toan_la_gi_va_co_vai_tro_nhu_the_nao_trong_nen_kinh_te\" >Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong n\u1ec1n kinh t\u1ebf?<\/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\/doanh-nghiep-kiem-toan\/#Danh_sach_15_doanh_nghiep_kiem_toan_hop_phap_co_thong_tin_lien_he_chi_tiet\" >Danh s\u00e1ch 15 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p c\u00f3 th\u00f4ng tin li\u00ean h\u1ec7 chi ti\u1ebft<\/a><\/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\/doanh-nghiep-kiem-toan\/#Danh_sach_cac_doanh_nghiep_kiem_toan_hop_phap_va_thong_tin_lien_he_chi_tiet\" >Danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p v\u00e0 th\u00f4ng tin li\u00ean h\u1ec7 chi ti\u1ebft<\/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\/doanh-nghiep-kiem-toan\/#Nhom_1_Cac_doanh_nghiep_kiem_toan_quoc_te_dan_dau_Big4\" >Nh\u00f3m 1: C\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf d\u1eabn \u0111\u1ea7u (Big4)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_PwC_Viet_Nam\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n PwC Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Deloitte_Viet_Nam\" >C\u00f4ng ty TNHH Deloitte Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#EY_Ernst_Young_Viet_Nam\" >EY (Ernst &amp; Young) Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_KPMG_Viet_Nam\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KPMG Vi\u1ec7t Nam<\/a><\/li><\/ul><\/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\/doanh-nghiep-kiem-toan\/#Nhom_2_Cac_hang_kiem_toan_quoc_te_va_quy_mo_lon\" >Nh\u00f3m 2: C\u00e1c h\u00e3ng ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 quy m\u00f4 l\u1edbn<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Grant_Thornton_Viet_Nam\" >C\u00f4ng ty TNHH Grant Thornton (Vi\u1ec7t Nam)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Mazars_Viet_Nam\" >C\u00f4ng ty TNHH Mazars Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_RSM_Viet_Nam\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n RSM Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_UHY\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n UHY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_DFK_Viet_Nam\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n DFK Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#BDO_Viet_Nam\" >BDO Vi\u1ec7t Nam<\/a><\/li><\/ul><\/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\/doanh-nghiep-kiem-toan\/#Nhom_3_Cac_doanh_nghiep_noi_dia_hang_dau_va_chuyen_sau\" >Nh\u00f3m 3: C\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba h\u00e0ng \u0111\u1ea7u v\u00e0 chuy\u00ean s\u00e2u<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Hang_Kiem_toan_AASC\" >C\u00f4ng ty TNHH H\u00e3ng Ki\u1ec3m to\u00e1n AASC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_va_Tu_van_A_C\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n A&amp;C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_Tu_van_IFA\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n T\u01b0 v\u1ea5n IFA<\/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\/doanh-nghiep-kiem-toan\/#Cong_ty_TNHH_Kiem_toan_VACO\" >C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n VACO<\/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\/doanh-nghiep-kiem-toan\/#Tai_sao_ban_can_tra_cuu_danh_sach_doanh_nghiep_kiem_toan_duoc_cap_phep\" >T\u1ea1i sao b\u1ea1n c\u1ea7n tra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p?<\/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\/doanh-nghiep-kiem-toan\/#Cac_tieu_chi_nhan_dien_mot_don_vi_kiem_toan_uy_tin_tai_Viet_Nam_la_gi\" >C\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Quy_trinh_thuc_hien_kiem_toan_chuan_hoa_nam_2026_bao_gom_nhung_buoc_nao\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chu\u1ea9n h\u00f3a n\u0103m 2026 bao g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Nhung_rui_ro_doanh_nghiep_thuong_gap_khi_thuc_hien_kiem_toan_khong_dat_chuan\" >Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ea1t chu\u1ea9n<\/a><\/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\/doanh-nghiep-kiem-toan\/#Giai_phap_toi_uu_tu_MAN_%E2%80%93_Master_Accountant_Network_cho_doanh_nghiep_cua_ban\" >Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u t\u1eeb MAN &#8211; Master Accountant Network cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Bang_gia_tham_khao_dich_vu_kiem_toan_doanh_nghiep_nam_2026\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Case_study_Xu_ly_rui_ro_thue_cho_doanh_nghiep_FDI_tai_Binh_Duong\" >Case study: X\u1eed l\u00fd r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Nhan_dinh_tu_chuyen_gia_Tuong_lai_cua_nganh_kiem_toan_tai_Viet_Nam\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: T\u01b0\u01a1ng lai c\u1ee7a ng\u00e0nh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Nhung_cau_hoi_thuong_gap_ve_doanh_nghiep_kiem_toan\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Doanh_nghiep_nao_bat_buoc_phai_thue_doanh_nghiep_kiem_toan_hang_nam\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Thoi_han_nop_bao_cao_tai_chinh_da_duoc_kiem_toan_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Mot_kiem_toan_vien_co_the_ky_bao_cao_cho_mot_cong_ty_toi_da_bao_nhieu_nam\" >M\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 k\u00fd b\u00e1o c\u00e1o cho m\u1ed9t c\u00f4ng ty t\u1ed1i \u0111a bao nhi\u00eau n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Chi_phi_thue_doanh_nghiep_kiem_toan_co_duoc_tinh_vao_chi_phi_hop_ly_khi_quyet_toan_thue_khong\" >Chi ph\u00ed thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Doanh_nghiep_kiem_toan_co_chiu_trach_nhiem_neu_doanh_nghiep_bi_phat_thue_sau_khi_da_kiem_toan_khong\" >Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu doanh nghi\u1ec7p b\u1ecb ph\u1ea1t thu\u1ebf sau khi \u0111\u00e3 ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-kiem-toan\/#Lam_the_nao_de_kiem_tra_mot_kiem_toan_vien_co_dang_duoc_hanh_nghe_hop_phap_hay_khong\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111ang \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 h\u1ee3p ph\u00e1p hay kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_doanh_nghiep_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p. \u0110\u01a1n v\u1ecb n\u00e0y d\u00f9ng \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, so\u00e1t x\u00e9t th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1ea3m b\u1ea3o kh\u00e1c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u minh b\u1ea1ch t\u00e0i ch\u00ednh. Khi doanh nghi\u1ec7p c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf, vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n, vi\u1ec7c thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p l\u00e0 b\u1eaft bu\u1ed9c ho\u1eb7c c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kiem_toan_la_gi_va_co_vai_tro_nhu_the_nao_trong_nen_kinh_te\"><\/span><b>Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong n\u1ec1n kinh t\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5658\" aria-describedby=\"caption-attachment-5658\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5658\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-kiem-toan-la-gi-va-co-vai-tro-nhu-the-nao-trong-nen-kinh-te.jpg\" alt=\"Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong n\u1ec1n kinh t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-kiem-toan-la-gi-va-co-vai-tro-nhu-the-nao-trong-nen-kinh-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-kiem-toan-la-gi-va-co-vai-tro-nhu-the-nao-trong-nen-kinh-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-kiem-toan-la-gi-va-co-vai-tro-nhu-the-nao-trong-nen-kinh-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-kiem-toan-la-gi-va-co-vai-tro-nhu-the-nao-trong-nen-kinh-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-kiem-toan-la-gi-va-co-vai-tro-nhu-the-nao-trong-nen-kinh-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5658\" class=\"wp-caption-text\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong n\u1ec1n kinh t\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c ph\u00e1p nh\u00e2n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n. Kh\u00e1c v\u1edbi c\u00e1c c\u00f4ng ty k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 quy\u1ec1n \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 <\/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;\">, m\u1ed9t lo\u1ea1i &#8220;gi\u1ea5y th\u00f4ng h\u00e0nh&#8221; quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c b\u00ean th\u1ee9 ba.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vai tr\u00f2 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ki\u1ec3m tra s\u1ed5 s\u00e1ch. H\u1ecd gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ng\u0103n ng\u1eeba gian l\u1eadn v\u00e0 t\u01b0 v\u1ea5n c\u1ea3i thi\u1ec7n quy tr\u00ecnh v\u1eadn h\u00e0nh. \u0110\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, b\u00e1o c\u00e1o t\u1eeb m\u1ed9t <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> uy t\u00edn l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y r\u1eb1ng nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u1eabn nh\u1ea7m l\u1eabn gi\u1eefa d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">. Th\u1ef1c t\u1ebf, ki\u1ec3m to\u00e1n mang t\u00ednh ch\u1ea5t h\u1eadu ki\u1ec3m v\u00e0 x\u00e1c nh\u1eadn, \u0111\u00f2i h\u1ecfi t\u00ednh kh\u00e1ch quan cao h\u01a1n v\u00e0 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) c\u0169ng nh\u01b0 qu\u1ed1c t\u1ebf (IFRS).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_15_doanh_nghiep_kiem_toan_hop_phap_co_thong_tin_lien_he_chi_tiet\"><\/span><b>Danh s\u00e1ch 15 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p c\u00f3 th\u00f4ng tin li\u00ean h\u1ec7 chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5657\" aria-describedby=\"caption-attachment-5657\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5657\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-sach-15-doanh-nghiep-kiem-toan-hop-phap-co-thong-tin-lien-he-chi-tiet.jpg\" alt=\"Danh s\u00e1ch 15 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p c\u00f3 th\u00f4ng tin li\u00ean h\u1ec7 chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-sach-15-doanh-nghiep-kiem-toan-hop-phap-co-thong-tin-lien-he-chi-tiet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-sach-15-doanh-nghiep-kiem-toan-hop-phap-co-thong-tin-lien-he-chi-tiet-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-sach-15-doanh-nghiep-kiem-toan-hop-phap-co-thong-tin-lien-he-chi-tiet-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-sach-15-doanh-nghiep-kiem-toan-hop-phap-co-thong-tin-lien-he-chi-tiet-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Danh-sach-15-doanh-nghiep-kiem-toan-hop-phap-co-thong-tin-lien-he-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5657\" class=\"wp-caption-text\">Danh s\u00e1ch 15 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p c\u00f3 th\u00f4ng tin li\u00ean h\u1ec7 chi ti\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin chi ti\u1ebft v\u1ec1 \u0111\u1ecba ch\u1ec9 v\u00e0 ph\u01b0\u01a1ng th\u1ee9c li\u00ean h\u1ec7 c\u1ee7a 15 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n uy t\u00edn, gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u00e0 tra c\u1ee9u:<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_cac_doanh_nghiep_kiem_toan_hop_phap_va_thong_tin_lien_he_chi_tiet\"><\/span><b>Danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p v\u00e0 th\u00f4ng tin li\u00ean h\u1ec7 chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin chi ti\u1ebft v\u1ec1 \u0111\u1ecba ch\u1ec9 v\u00e0 ph\u01b0\u01a1ng th\u1ee9c li\u00ean h\u1ec7 c\u1ee7a c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n uy t\u00edn h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_1_Cac_doanh_nghiep_kiem_toan_quoc_te_dan_dau_Big4\"><\/span><b>Nh\u00f3m 1: C\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf d\u1eabn \u0111\u1ea7u (Big4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_PwC_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n PwC Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean c\u1ee7a PwC to\u00e0n c\u1ea7u, \u0111\u1ed3ng h\u00e0nh c\u00f9ng nhi\u1ec1u t\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p FDI v\u00e0 ng\u00e2n h\u00e0ng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address<\/b><span style=\"font-weight: 400;\">: T\u1ea7ng 16, T\u00f2a nh\u00e0 Keangnam Hanoi Landmark72, Ph\u1ea1m H\u00f9ng, Nam T\u1eeb Li\u00eam, H\u00e0 N\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 024 3946 2246<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Deloitte_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH Deloitte Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean c\u1ee7a Deloitte Touche Tohmatsu Limited, c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 1991 v\u1edbi \u0111\u1ed9i ng\u0169 h\u00e0ng ngh\u00ecn chuy\u00ean gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 028 7101 4555<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"EY_Ernst_Young_Viet_Nam\"><\/span><b>EY (Ernst &amp; Young) Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address<\/b><span style=\"font-weight: 400;\">: T\u1ea7ng 28, T\u00f2a nh\u00e0 Bitexco Financial Tower, 2 H\u1ea3i Tri\u1ec1u, Qu\u1eadn 1, TP.HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contact<\/b><span style=\"font-weight: 400;\">: 028 3824 5252<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_KPMG_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KPMG Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean c\u1ee7a KPMG International, \u0111\u1ed1i t\u00e1c tin c\u1eady c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc t\u1eeb n\u0103m 1994.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 028 3821 9266<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_2_Cac_hang_kiem_toan_quoc_te_va_quy_mo_lon\"><\/span><b>Nh\u00f3m 2: C\u00e1c h\u00e3ng ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Grant_Thornton_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH Grant Thornton (Vi\u1ec7t Nam)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean Grant Thornton International, th\u1ebf m\u1ea1nh trong kh\u1ed1i FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 043 850 1686<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Mazars_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH Mazars Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean Mazars Group (Ph\u00e1p), hi\u1ec7n di\u1ec7n t\u1ea1i h\u01a1n 90 qu\u1ed1c gia, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 028 3824 1493<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_RSM_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n RSM Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean RSM International, cung c\u1ea5p gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 0988 139 090<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_UHY\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n UHY<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean UHY International, m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u c\u00f3 m\u1eb7t t\u1ea1i h\u01a1n 100 qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 024 5678 3999<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_DFK_Viet_Nam\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n DFK Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh vi\u00ean DFK International, k\u1ebft h\u1ee3p ki\u1ebfn th\u1ee9c qu\u1ed1c t\u1ebf v\u00e0 am hi\u1ec3u th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 024 3559 2222<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"BDO_Viet_Nam\"><\/span><b>BDO Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address<\/b><span style=\"font-weight: 400;\">: T\u1ea7ng 11, T\u00f2a nh\u00e0 Sonatus, 15 L\u00ea Th\u00e1nh T\u00f4n, Qu\u1eadn 1, TP.HCM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contact<\/b><span style=\"font-weight: 400;\">: 028 3911 0030<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Website<\/b><span style=\"font-weight: 400;\">: bdo.vn<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_3_Cac_doanh_nghiep_noi_dia_hang_dau_va_chuyen_sau\"><\/span><b>Nh\u00f3m 3: C\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba h\u00e0ng \u0111\u1ea7u v\u00e0 chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Hang_Kiem_toan_AASC\"><\/span><b>C\u00f4ng ty TNHH H\u00e3ng Ki\u1ec3m to\u00e1n AASC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: M\u1ed9t trong nh\u1eefng c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ea7u ti\u00ean t\u1ea1i Vi\u1ec7t Nam (1991), tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 028 3945 0505<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address<\/b><span style=\"font-weight: 400;\">: 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\"><b>Mobile \/ Zalo<\/b><span style=\"font-weight: 400;\">: 0903 963 163<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail<\/b><span style=\"font-weight: 400;\">: man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Website<\/b><span style=\"font-weight: 400;\">: man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Strengths<\/b><span style=\"font-weight: 400;\">: Chuy\u00ean s\u00e2u ki\u1ec3m to\u00e1n doanh nghi\u1ec7p FDI, SME v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf r\u1ee7i ro cao v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_va_Tu_van_A_C\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n A&amp;C<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh l\u1eadp t\u1eeb 1992, n\u1eb1m trong top c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn nh\u1ea5t v\u1edbi m\u1ea1ng l\u01b0\u1edbi chi nh\u00e1nh r\u1ed9ng kh\u1eafp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 028 3547 2972<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_Tu_van_IFA\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n T\u01b0 v\u1ea5n IFA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: \u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp uy t\u00edn, chuy\u00ean cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n v\u00e0 minh b\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 0909 294 209<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_TNHH_Kiem_toan_VACO\"><\/span><b>C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n VACO<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1edbi thi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Th\u00e0nh l\u1eadp t\u1eeb 1995, t\u1eebng l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Deloitte to\u00e0n c\u1ea7u, d\u00e0y d\u1ea1n kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline<\/b><span style=\"font-weight: 400;\">: 028 3840 6618<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">(Ngo\u00e0i ra c\u00f2n c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn kh\u00e1c nh\u01b0: Ki\u1ec3m to\u00e1n AFC Vi\u1ec7t Nam, ICPA, An Vi\u1ec7t, CPA Vi\u1ec7t Nam, Ki\u1ec3m to\u00e1n AS, THT, FTAC, S&amp;S&#8230;)<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tra c\u1ee9u danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 h\u01a1n 200 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c website c\u1ee7a H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_ban_can_tra_cuu_danh_sach_doanh_nghiep_kiem_toan_duoc_cap_phep\"><\/span><b>T\u1ea1i sao b\u1ea1n c\u1ea7n tra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5660\" aria-describedby=\"caption-attachment-5660\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5660\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-tra-cuu-danh-sach-doanh-nghiep-kiem-toan-duoc-cap-phep.jpg\" alt=\"T\u1ea1i sao b\u1ea1n c\u1ea7n tra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-tra-cuu-danh-sach-doanh-nghiep-kiem-toan-duoc-cap-phep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-tra-cuu-danh-sach-doanh-nghiep-kiem-toan-duoc-cap-phep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-tra-cuu-danh-sach-doanh-nghiep-kiem-toan-duoc-cap-phep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-tra-cuu-danh-sach-doanh-nghiep-kiem-toan-duoc-cap-phep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-ban-can-tra-cuu-danh-sach-doanh-nghiep-kiem-toan-duoc-cap-phep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5660\" class=\"wp-caption-text\">T\u1ea1i sao b\u1ea1n c\u1ea7n tra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 h\u1ee3p l\u1ec7 l\u00e0 r\u1ee7i ro l\u1edbn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i. Theo quy \u0111\u1ecbnh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh s\u1ebd b\u1ecb coi l\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u01a1n th\u1ebf n\u1eefa, c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u01b0\u1eddng c\u00f3 &#8220;danh s\u00e1ch tr\u1eafng&#8221; (white-list) c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n m\u00e0 h\u1ecd ch\u1ea5p nh\u1eadn b\u00e1o c\u00e1o. N\u1ebfu b\u1ea1n ch\u1ecdn sai \u0111\u01a1n v\u1ecb, h\u1ed3 s\u01a1 vay v\u1ed1n ho\u1eb7c h\u1ed3 s\u01a1 th\u1ea7u c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 b\u1ecb b\u00e1c b\u1ecf ngay l\u1eadp t\u1ee9c. Vi\u1ec7c tra c\u1ee9u gi\u00fap b\u1ea1n x\u00e1c minh n\u0103ng l\u1ef1c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean tr\u1ef1c ti\u1ebfp k\u00fd b\u00e1o c\u00e1o, \u0111\u1ea3m b\u1ea3o h\u1ecd kh\u00f4ng b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh th\u1eaft ch\u1eb7t vi\u1ec7c gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5. C\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 sai ph\u1ea1m trong qu\u00e1 tr\u00ecnh h\u00e0nh ngh\u1ec1 s\u1ebd b\u1ecb c\u00f4ng khai t\u00ean tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed. Do \u0111\u00f3, vi\u1ec7c c\u1eadp nh\u1eadt danh s\u00e1ch m\u1edbi nh\u1ea5t l\u00e0 b\u01b0\u1edbc \u0111i th\u00f4ng minh \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_nhan_dien_mot_don_vi_kiem_toan_uy_tin_tai_Viet_Nam_la_gi\"><\/span><b>C\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 th\u1ef1c s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng hay kh\u00f4ng, kh\u00e1ch h\u00e0ng c\u1ea7n d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o quy m\u00f4 v\u0103n ph\u00f2ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh c\u00e1c ti\u00eau ch\u00ed c\u01a1 c\u1ea3 b\u1ea3n:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn t\u1ea1i Vi\u1ec7t Nam<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n uy t\u00edn<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u01a1n v\u1ecb thi\u1ebfu n\u0103ng l\u1ef1c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea5y ph\u00e9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea5y ph\u00e9p kh\u00f4ng r\u00f5 r\u00e0ng ho\u1eb7c \u0111\u00e3 h\u1ebft h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 \u00edt nh\u1ea5t 5 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 ch\u1ee9ng ch\u1ec9 CPA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f3 1-2 ki\u1ec3m to\u00e1n vi\u00ean, c\u00f2n l\u1ea1i l\u00e0 c\u1ed9ng t\u00e1c vi\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Experience<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u00e2m ni\u00ean trong ng\u00e0nh, am hi\u1ec3u \u0111\u1eb7c th\u00f9 t\u1eebng l\u0129nh v\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh nh\u01b0ng kh\u00f4ng chuy\u00ean s\u00e2u v\u1ec1 ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 quy tr\u00ecnh so\u00e1t x\u00e9t ch\u1ea5t l\u01b0\u1ee3ng nghi\u00eam ng\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m vi\u1ec7c h\u1eddi h\u1ee3t, ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c k\u00fd b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Security<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u00fa tr\u1ecdng \u0111\u1ebfn an to\u00e0n d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep\/\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng \u0111\u01a1n gi\u1ea3n l\u00e0 ki\u1ec3m tra con s\u1ed1, \u0111\u00f3 l\u00e0 s\u1ef1 \u0111\u00e1nh gi\u00e1 v\u1ec1 r\u1ee7i ro ti\u1ec1m t\u00e0ng. M\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 MAN lu\u00f4n ch\u00fa tr\u1ecdng v\u00e0o vi\u1ec7c \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c th\u00f4ng t\u01b0 m\u1edbi t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_chuan_hoa_nam_2026_bao_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chu\u1ea9n h\u00f3a n\u0103m 2026 bao g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 cao nh\u1ea5t v\u00e0 t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian cho kh\u00e1ch h\u00e0ng, m\u1ed9t <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p t\u1ea1i MAN th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c giai \u0111o\u1ea1n sau:<\/span><\/p>\n<p><b>Step 1: Conduct a site survey and develop an audit plan.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m chuy\u00ean gia s\u1ebd t\u00ecm hi\u1ec3u v\u1ec1 m\u00f4 h\u00ecnh kinh doanh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c r\u1ee7i ro \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh ngh\u1ec1 kh\u00e1ch h\u00e0ng \u0111ang ho\u1ea1t \u0111\u1ed9ng. T\u1eeb \u0111\u00f3, ch\u00fang t\u00f4i x\u00e1c \u0111\u1ecbnh c\u00e1c ph\u1ea7n h\u00e0nh tr\u1ecdng y\u1ebfu c\u1ea7n t\u1eadp trung ki\u1ec3m tra.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u1ec7 th\u1ed1ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o<\/b><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, g\u1eedi th\u01b0 x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 tr\u1ef1c ti\u1ebfp ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 trao \u0111\u1ed5i v\u1edbi ban qu\u1ea3n tr\u1ecb<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i s\u1ebd th\u1ea3o lu\u1eadn v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c, c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn \u0111a chi\u1ec1u v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p><b>Step 4: Issue the audit report and management letter.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi th\u1ed1ng nh\u1ea5t s\u1ed1 li\u1ec7u, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n s\u1ebd ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c. Th\u01b0 qu\u1ea3n l\u00fd \u0111i k\u00e8m l\u00e0 t\u00e0i li\u1ec7u gi\u00e1 tr\u1ecb, ch\u1ec9 ra c\u00e1c l\u1ed7 h\u1ed5ng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 v\u1eadn h\u00e0nh m\u00e0 doanh nghi\u1ec7p c\u1ea7n kh\u1eafc ph\u1ee5c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_doanh_nghiep_thuong_gap_khi_thuc_hien_kiem_toan_khong_dat_chuan\"><\/span><b>Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ea1t chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong h\u01a1n 30 n\u0103m th\u1ef1c ngh\u1ec1, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 gi\u00e1 \u0111\u1eaft v\u00ec ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n gi\u00e1 r\u1ebb ho\u1eb7c kh\u00f4ng \u0111\u1ee7 chuy\u00ean m\u00f4n. R\u1ee7i ro \u0111\u1ea7u ti\u00ean l\u00e0 vi\u1ec7c b\u1ecf l\u1ee1 c\u00e1c l\u1ed7i sai tr\u1ecdng y\u1ebfu trong k\u00ea khai thu\u1ebf. Khi c\u01a1 quan thu\u1ebf thanh tra, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd b\u1ecb lo\u1ea1i ra, d\u1eabn \u0111\u1ebfn vi\u1ec7c truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 hai l\u00e0 m\u1ea5t uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0. M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb ho\u1eb7c kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh s\u1ebd khi\u1ebfn c\u00e1c \u0111\u1ed1i t\u00e1c lo ng\u1ea1i. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u00e0 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd cho ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p. Gi\u00e1m \u0111\u1ed1c v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 nh\u1eefng ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u. N\u1ebfu \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng l\u00e0m tr\u00f2n vai tr\u00f2 t\u01b0 v\u1ea5n, ng\u01b0\u1eddi qu\u1ea3n l\u00fd s\u1ebd r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh th\u1ebf &#8220;ti\u1ebfn tho\u00e1i l\u01b0\u1ee1ng nan&#8221; khi c\u00f3 s\u1ef1 c\u1ed1 x\u1ea3y ra.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_tu_MAN_%E2%80%93_Master_Accountant_Network_cho_doanh_nghiep_cua_ban\"><\/span><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u t\u1eeb MAN &#8211; Master Accountant Network cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u01b0\u1ee3c nh\u1eefng lo ng\u1ea1i c\u1ee7a kh\u00e1ch h\u00e0ng, MAN &#8211; Master Accountant Network cung c\u1ea5p h\u1ec7 sinh th\u00e1i d\u1ecbch v\u1ee5 chuy\u00ean s\u00e2u, gi\u00fap gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c b\u00e0i to\u00e1n v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng m\u00e0 l\u00e0 m\u1ed9t \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i MAN \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf linh ho\u1ea1t cho t\u1eebng quy m\u00f4 doanh nghi\u1ec7p. T\u1eeb c\u00e1c c\u00f4ng ty kh\u1edfi nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng \u0111\u1ebfn c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3, ch\u00fang t\u00f4i \u0111\u1ec1u c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u01b0\u01a1ng \u1ee9ng. Th\u1ebf m\u1ea1nh c\u1ee7a ch\u00fang t\u00f4i l\u00e0 \u0111\u1ed9i ng\u0169 CPA c\u00f3 h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ea1i c\u00e1c t\u1ec9nh th\u00e0nh tr\u1ecdng \u0111i\u1ec3m nh\u01b0 TP.HCM, B\u00ecnh D\u01b0\u01a1ng v\u00e0 \u0110\u1ed3ng Nai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng kh\u00e1ch h\u00e0ng trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng. M\u1ecdi sai s\u00f3t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u1ed1i \u01b0u nh\u1ea5t, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt nh\u01b0ng v\u1eabn b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_kiem_toan_doanh_nghiep_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> tham kh\u1ea3o. L\u01b0u \u00fd, m\u1ee9c ph\u00ed th\u1ef1c t\u1ebf s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<p><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p n\u0103m 2026<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Business type<\/b><\/td>\n<td><b>Annual revenue (Billion VND)<\/b><\/td>\n<td><b>Reference fee (Million VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Small and medium-sized enterprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u01b0\u1edbi 50<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15 &#8211; 25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50 &#8211; 200<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25 &#8211; 50<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u01b0\u1edbi 100<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n, c\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Over 200<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed n\u00e0y \u0111\u00e3 bao g\u1ed3m d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf c\u01a1 b\u1ea3n trong su\u1ed1t qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. T\u1ea1i MAN, ch\u00fang t\u00f4i minh b\u1ea1ch v\u1ec1 m\u1ecdi chi ph\u00ed v\u00e0 kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n ph\u00ed \u1ea9n ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Xu_ly_rui_ro_thue_cho_doanh_nghiep_FDI_tai_Binh_Duong\"><\/span><b>Case study: X\u1eed l\u00fd r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t kh\u00e1ch h\u00e0ng c\u1ee7a ch\u00fang t\u00f4i l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i khu c\u00f4ng nghi\u1ec7p VSIP, B\u00ecnh D\u01b0\u01a1ng. Sau 3 n\u0103m ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p n\u00e0y chu\u1ea9n b\u1ecb \u0111\u00f3n \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf nh\u01b0ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u00f3 nhi\u1ec1u b\u1ea5t c\u1eadp v\u1ec1 chi ph\u00ed gi\u00e1 th\u00e0nh v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi nh\u1eadn nhi\u1ec7m v\u1ee5, \u0111\u1ed9i ng\u0169 MAN \u0111\u00e3 ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n so\u00e1t x\u00e9t to\u00e0n b\u1ed9 d\u1eef li\u1ec7u 3 n\u0103m. Ch\u00fang t\u00f4i ph\u00e1t hi\u1ec7n ra c\u00e1c sai s\u00f3t trong vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed chung v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a \u0111\u1ea7y \u0111\u1ee7. MAN \u0111\u00e3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n l\u1ea1i h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf. K\u1ebft qu\u1ea3 l\u00e0 doanh nghi\u1ec7p ch\u1ec9 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ed7 nh\u1eb9, tr\u00e1nh \u0111\u01b0\u1ee3c m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 m\u1ed9t minh ch\u1ee9ng v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ch\u1ecdn \u0111\u00fang doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 kinh nghi\u1ec7m th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Tuong_lai_cua_nganh_kiem_toan_tai_Viet_Nam\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: T\u01b0\u01a1ng lai c\u1ee7a ng\u00e0nh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong ngh\u1ec1, t\u00f4i nh\u1eadn th\u1ea5y ng\u00e0nh ki\u1ec3m to\u00e1n \u0111ang chuy\u1ec3n d\u1ecbch t\u1eeb &#8220;ki\u1ec3m tra s\u1ed1 li\u1ec7u&#8221; sang &#8220;ki\u1ec3m tra h\u1ec7 th\u1ed1ng v\u00e0 d\u1eef li\u1ec7u s\u1ed1&#8221;. C\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n hi\u1ec7n nay ph\u1ea3i \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 AI v\u00e0 Big Data v\u00e0o quy tr\u00ecnh \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng nhanh ch\u00f3ng h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean c\u1ee7a t\u00f4i d\u00e0nh cho c\u00e1c ch\u1ee7 doanh nghi\u1ec7p l\u00e0 h\u00e3y ch\u00fa tr\u1ecdng v\u00e0o t\u00ednh tu\u00e2n th\u1ee7 ngay t\u1eeb \u0111\u1ea7u. \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn khi c\u00f3 \u0111o\u00e0n thanh tra m\u1edbi t\u00ecm \u0111\u1ebfn c\u00e1c chuy\u00ean gia. Vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m l\u00e0 c\u00e1ch r\u1ebb nh\u1ea5t \u0111\u1ec3 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd \u0111\u1eaft \u0111\u1ecf. T\u1ea1i MAN, ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng to\u00e0n qu\u1ed1c v\u00e0 \u0111\u1eb7t bi\u1ec7t t\u1ea1i c\u00e1c qu\u1eadn huy\u1ec7n c\u1ee7a TP.HCM nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7, Qu\u1eadn T\u00e2n B\u00ecnh v\u00e0 c\u00e1c khu v\u1ef1c l\u00e2n c\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/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;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u00e0 m\u1eaft x\u00edch kh\u00f4ng th\u1ec3 thi\u1ebfu trong h\u1ec7 sinh th\u00e1i kinh doanh hi\u1ec7n \u0111\u1ea1i, gi\u00fap duy tr\u00ec ni\u1ec1m tin gi\u1eefa doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh am hi\u1ec3u chuy\u00ean m\u00f4n v\u00e0 t\u1eadn t\u00e2m s\u1ebd gi\u00fap b\u1ea1n v\u1eefng t\u00e2m h\u01a1n tr\u00ean con \u0111\u01b0\u1eddng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 t\u00e0i ch\u00ednh, h\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">auditing services<\/span><\/a><span style=\"font-weight: 400;\"> h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia d\u00e0y d\u1ea1n kinh nghi\u1ec7m, MAN cam k\u1ebft mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c ch\u1ea5t cho m\u1ecdi kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_doanh_nghiep_kiem_toan\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/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_thue_doanh_nghiep_kiem_toan_hang_nam\"><\/span>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo 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\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.                    <\/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_tai_chinh_da_duoc_kiem_toan_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng l\u00e0 kh\u00f4ng qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.                    <\/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=\"Mot_kiem_toan_vien_co_the_ky_bao_cao_cho_mot_cong_ty_toi_da_bao_nhieu_nam\"><\/span>M\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 k\u00fd b\u00e1o c\u00e1o cho m\u1ed9t c\u00f4ng ty t\u1ed1i \u0111a bao nhi\u00eau n\u0103m? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp, m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t \u0111\u01a1n v\u1ecb qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c.                    <\/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_thue_doanh_nghiep_kiem_toan_co_duoc_tinh_vao_chi_phi_hop_ly_khi_quyet_toan_thue_khong\"><\/span>Chi ph\u00ed thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh.                    <\/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_kiem_toan_co_chiu_trach_nhiem_neu_doanh_nghiep_bi_phat_thue_sau_khi_da_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu doanh nghi\u1ec7p b\u1ecb ph\u1ea1t thu\u1ebf sau khi \u0111\u00e3 ki\u1ec3m to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u1eabn thu\u1ed9c v\u1ec1 ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p. N\u1ebfu sai s\u00f3t do l\u1ed7i t\u1eeb ph\u00eda ki\u1ec3m to\u00e1n vi\u00ean, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n s\u1ebd ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.                    <\/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=\"Lam_the_nao_de_kiem_tra_mot_kiem_toan_vien_co_dang_duoc_hanh_nghe_hop_phap_hay_khong\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111ang \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 h\u1ee3p ph\u00e1p hay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o danh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA) \u0111\u1ec3 tra c\u1ee9u m\u00e3 s\u1ed1 ch\u1ee9ng ch\u1ec9 v\u00e0 tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00f3.                    <\/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 thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n 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\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c 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 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c 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, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng l\u00e0 kh\u00f4ng qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.\"\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\": \"M\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 k\u00fd b\u00e1o c\u00e1o cho m\u1ed9t c\u00f4ng ty t\u1ed1i \u0111a bao nhi\u00eau n\u0103m? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp, m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t \u0111\u01a1n v\u1ecb qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c.\"\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 thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh.\"\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 ki\u1ec3m to\u00e1n c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu doanh nghi\u1ec7p b\u1ecb ph\u1ea1t thu\u1ebf sau khi \u0111\u00e3 ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. 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