{"id":5670,"date":"2026-04-15T14:55:44","date_gmt":"2026-04-15T07:55:44","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5670"},"modified":"2026-04-15T14:55:44","modified_gmt":"2026-04-15T07:55:44","slug":"ho-so-kiem-toan-lan-dau-nghi-dinh-90","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/","title":{"rendered":"H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 \u0111ang tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd khi c\u00e1c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n th\u1ef1c thi c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh Ch\u00ednh ph\u1ee7 si\u1ebft ch\u1eb7t t\u00ednh minh b\u1ea1ch c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb chu\u1ea9n ch\u1ec9nh l\u00e0 t\u1ea5m l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 uy t\u00edn doanh nghi\u1ec7p. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p hi\u1ec7n nay \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc \u00e1p l\u1ef1c r\u1ea5t l\u1edbn khi h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u0169 ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ghi nh\u1eadn trong n\u0103m 2025, h\u01a1n 30% doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00e3 nh\u1eadn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb do thi\u1ebfu s\u00f3t trong kh\u00e2u chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb g\u1ed1c. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng v\u1ec1 x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m v\u00e0 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c danh m\u1ee5c c\u1ea7n thi\u1ebft cho H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90. Ch\u00fang t\u00f4i hy v\u1ecdng gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd g\u1ee1 b\u1ecf n\u00fat th\u1eaft t\u00e2m l\u00fd v\u00e0 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t quy tr\u00ecnh t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Tom_tat_trong_tam_ve_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Doanh_nghiep_quy_mo_lon_la_gi_va_tai_sao_phai_lap_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\" >Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90?<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Nhung_van_ban_phap_luat_then_chot_chi_phoi_tieu_chi_kiem_toan_Nghi_dinh_90\" >Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt then ch\u1ed1t chi ph\u1ed1i ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Checklist_chi_tiet_chung_tu_trong_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\" >Checklist chi ti\u1ebft ch\u1ee9ng t\u1eeb trong H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Nhom_1_Ho_so_phap_ly_va_to_chuc_bo_may\" >Nh\u00f3m 1: H\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Nhom_2_Ho_so_so_du_dau_ky_Cuc_ky_quan_trong\" >Nh\u00f3m 2: H\u1ed3 s\u01a1 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 (C\u1ef1c k\u1ef3 quan tr\u1ecdng)<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Nhom_3_Chung_tu_phat_sinh_trong_nam_tai_chinh\" >Nh\u00f3m 3: Ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Case_Study_Bai_hoc_tu_su_co_thieu_ho_so_tai_mot_doanh_nghiep_Logistics_lon\" >Case Study: B\u00e0i h\u1ecdc t\u1eeb s\u1ef1 c\u1ed1 thi\u1ebfu h\u1ed3 s\u01a1 t\u1ea1i m\u1ed9t doanh nghi\u1ec7p Logistics l\u1edbn<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#So_sanh_rui_ro_khi_chuan_bi_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\" >So s\u00e1nh r\u1ee7i ro khi chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_va_kinh_nghiem_xu_ly\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Giai_phap_dich_vu_kiem_toan_doanh_nghiep_quy_mo_lon_tai_MAN\" >Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn t\u1ea1i MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Quy_trinh_soat_xet_tien_kiem_toan_Pre-audit_Review\" >Quy tr\u00ecnh so\u00e1t x\u00e9t ti\u1ec1n ki\u1ec3m to\u00e1n (Pre-audit Review)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Thiet_lap_va_chuan_hoa_he_thong_chung_tu_dien_tu\" >Thi\u1ebft l\u1eadp v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Tu_van_chuyen_sau_ve_so_du_dau_ky_va_tai_san_co_dinh\" >T\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Dao_tao_va_chuyen_giao_nang_luc_cho_bo_phan_ke_toan\" >\u0110\u00e0o t\u1ea1o v\u00e0 chuy\u1ec3n giao n\u0103ng l\u1ef1c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/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\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#5_cau_hoi_thuong_gap_ve_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\" >5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Neu_khong_thuc_hien_kiem_toan_theo_Nghi_dinh_90_thi_bi_phat_the_nao\" >N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 th\u00ec b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Chi_phi_cho_viec_lap_ho_so_kiem_toan_lan_dau_thuong_bao_gom_nhung_gi\" >Chi ph\u00ed cho vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Kiem_toan_vien_co_kiem_tra_toan_bo_100_chung_tu_khong\" >Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ki\u1ec3m tra to\u00e0n b\u1ed9 100% ch\u1ee9ng t\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Thoi_han_nop_bao_cao_kiem_toan_lan_dau_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u 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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/#Doanh_nghiep_co_the_tu_lap_ho_so_hay_can_thue_don_vi_tu_van\" >Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 hay c\u1ea7n thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0<\/b><span style=\"font-weight: 400;\"> t\u1eadp h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd, s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u0169ng nh\u01b0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose<\/b><span style=\"font-weight: 400;\">: X\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy chu\u1ea9n k\u1ebf to\u00e1n Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable subjects<\/b><span style=\"font-weight: 400;\">: C\u00e1c doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u1ea7n \u0111\u1ea7u thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c d\u1ef1a tr\u00ean ti\u00eau ch\u00ed t\u00e0i s\u1ea3n, doanh thu ho\u1eb7c lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m c\u1ea7n<\/b><span style=\"font-weight: 400;\">: Ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh v\u00e0 c\u1ea7n ho\u00e0n thi\u1ec7n tr\u01b0\u1edbc khi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0o l\u00e0m vi\u1ec7c ch\u00ednh th\u1ee9c t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon_la_gi_va_tai_sao_phai_lap_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\"><\/span><b>Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5672\" aria-describedby=\"caption-attachment-5672\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5672\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi-va-tai-sao-phai-lap-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90.jpg\" alt=\"Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi-va-tai-sao-phai-lap-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi-va-tai-sao-phai-lap-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi-va-tai-sao-phai-lap-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi-va-tai-sao-phai-lap-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-quy-mo-lon-la-gi-va-tai-sao-phai-lap-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5672\" class=\"wp-caption-text\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo c\u1eadp nh\u1eadt t\u1eeb <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/nghi-dinh-90\/\"><span style=\"font-weight: 400;\">Decree 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-quy-mo-lon-la-gi\/\"><span style=\"font-weight: 400;\">doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y n\u1ebfu \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed sau: s\u1ed1 lao \u0111\u1ed9ng tham gia BHXH b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi; t\u1ed5ng doanh thu n\u0103m tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng; ho\u1eb7c t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u00e0y d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n cho \u0111\u01a1n v\u1ecb. Kh\u00f3 kh\u0103n l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf con s\u1ed1 ph\u00e1t sinh trong n\u0103m m\u00e0 \u1edf vi\u1ec7c x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. N\u1ebfu s\u1ed1 d\u01b0 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd kh\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 c\u00f2n n\u1eb1m \u1edf kh\u1ea3 n\u0103ng t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf cho doanh nghi\u1ec7p. Khi h\u1ed3 s\u01a1 chu\u1ea9n ch\u1ec9nh, doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro xu\u1ea5t to\u00e1n chi ph\u00ed khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra h\u1eadu ki\u1ec3m. M\u1ed9t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb logic l\u00e0 minh ch\u1ee9ng r\u00f5 nh\u1ea5t cho n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb chuy\u00ean nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_van_ban_phap_luat_then_chot_chi_phoi_tieu_chi_kiem_toan_Nghi_dinh_90\"><\/span><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt then ch\u1ed1t chi ph\u1ed1i ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 CEO c\u1ea7n n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh then ch\u1ed1t chi ph\u1ed1i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/tieu-chi-kiem-toan-nghi-dinh-90\/\"><span style=\"font-weight: 400;\">ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/span><\/a><span style=\"font-weight: 400;\">. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u0103m 2026:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><b>Decree 90\/2025\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i quy m\u00f4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\"><b>Law on Independent Auditing No. 67\/2011\/QH12<\/b><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh khung ph\u00e1p l\u00fd chung, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 200\/2014\/TT-BTC<\/b><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i chi\u1ebfu c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 510 (VSA 510)<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 nhi\u1ec7m v\u1ee5 ki\u1ec3m to\u00e1n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u0111\u1ed1i v\u1edbi c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u00e0o tr\u00ean \u0111\u00e2y \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 sai l\u1ec7ch. \u0110i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n cho \u0111\u01a1n v\u1ecb khi \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u kh\u1eaft khe t\u1eeb \u0111o\u00e0n ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_chi_tiet_chung_tu_trong_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\"><\/span><b>Checklist chi ti\u1ebft ch\u1ee9ng t\u1eeb trong H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5671\" aria-describedby=\"caption-attachment-5671\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5671\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Checklist-chi-tiet-chung-tu-trong-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90.jpg\" alt=\"Checklist chi ti\u1ebft ch\u1ee9ng t\u1eeb trong H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Checklist-chi-tiet-chung-tu-trong-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Checklist-chi-tiet-chung-tu-trong-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Checklist-chi-tiet-chung-tu-trong-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Checklist-chi-tiet-chung-tu-trong-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Checklist-chi-tiet-chung-tu-trong-Ho-so-kiem-toan-lan-dau-Nghi-dinh-90-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5671\" class=\"wp-caption-text\">Checklist chi ti\u1ebft ch\u1ee9ng t\u1eeb trong H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m th\u1ef1c t\u1ebf, ch\u00fang t\u00f4i chia checklist n\u00e0y th\u00e0nh ba nh\u00f3m ch\u00ednh \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tri\u1ec3n khai.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_1_Ho_so_phap_ly_va_to_chuc_bo_may\"><\/span><b>Nh\u00f3m 1: H\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0110i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch Ban l\u00e3nh \u0111\u1ea1o v\u00e0 s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c ph\u00f2ng ban.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u1ec1 c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 quy tr\u00ecnh ph\u00ea duy\u1ec7t t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_2_Ho_so_so_du_dau_ky_Cuc_ky_quan_trong\"><\/span><b>Nh\u00f3m 2: H\u1ed3 s\u01a1 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 (C\u1ef1c k\u1ef3 quan tr\u1ecdng)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi l\u1ea7n ki\u1ec3m to\u00e1n \u0111\u1ea7u ti\u00ean, \u0111\u00e2y l\u00e0 ph\u1ea7n t\u1ed1n nhi\u1ec1u th\u1eddi gian nh\u1ea5t \u0111\u1ec3 r\u00e0 so\u00e1t.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ebb kho v\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y 01\/01.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb th\u1eddi \u0111i\u1ec3m h\u00ecnh th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 c\u00e1i chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 l\u1edbn ho\u1eb7c bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_3_Chung_tu_phat_sinh_trong_nam_tai_chinh\"><\/span><b>Nh\u00f3m 3: Ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh<\/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;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00e8m bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u00e0 thanh l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng v\u00e0 phi\u1ebfu thu chi ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf c\u00e1c lo\u1ea1i v\u00e0 h\u1ed3 s\u01a1 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n m\u1edbi.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Bai_hoc_tu_su_co_thieu_ho_so_tai_mot_doanh_nghiep_Logistics_lon\"><\/span><b>Case Study: B\u00e0i h\u1ecdc t\u1eeb s\u1ef1 c\u1ed1 thi\u1ebfu h\u1ed3 s\u01a1 t\u1ea1i m\u1ed9t doanh nghi\u1ec7p Logistics l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2025, MAN ti\u1ebfp nh\u1eadn m\u1ed9t doanh nghi\u1ec7p Logistics doanh thu 1.500 t\u1ef7 \u0111\u1ed3ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u. Do ch\u1ee7 quan, \u0111\u01a1n v\u1ecb ch\u1ec9 chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb n\u0103m hi\u1ec7n t\u1ea1i m\u00e0 b\u1ecf qua vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. \u0110i\u1ec1u n\u00e0y khi\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 x\u00e1c minh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ed3n \u0111\u1ecdng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 mua s\u1eafm \u0111\u1ed9i xe t\u1eeb 5 n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn \u00fd ki\u1ebfn &#8220;Ngo\u1ea1i tr\u1eeb&#8221;. H\u1ec7 l\u1ee5y l\u00e0 h\u1ea1n m\u1ee9c vay ng\u00e2n h\u00e0ng b\u1ecb c\u1eaft gi\u1ea3m 40% do uy t\u00edn t\u00e0i ch\u00ednh suy gi\u1ea3m. Doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t d\u00f2ng v\u1ed1n l\u01b0u \u0111\u1ed9ng tr\u1ea7m tr\u1ecdng ngay sau \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau s\u1ef1 c\u1ed1, MAN \u0111\u00e3 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 kh\u00f4i ph\u1ee5c l\u1ea1i to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb l\u1ecbch s\u1eed cho kh\u00e1ch h\u00e0ng. \u0110\u1ebfn k\u1ef3 ki\u1ec3m to\u00e1n ti\u1ebfp theo, doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn &#8220;Ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n&#8221;. Uy t\u00edn v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c t\u00e0i ch\u00ednh t\u1eeb \u0111\u00f3 c\u0169ng \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c ho\u00e0n to\u00e0n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_rui_ro_khi_chuan_bi_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\"><\/span><b>So s\u00e1nh r\u1ee7i ro khi chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a kh\u00e2u chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ea3ng \u0111\u1ed1i chi\u1ebfu r\u1ee7i ro d\u01b0\u1edbi \u0111\u00e2y. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian th\u1ef1c hi\u1ec7n m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 tr\u1ef1c ti\u1ebfp l\u1ee3i \u00edch t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn c\u1ee7a \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc c\u00e1c \u0111\u1ecbnh ch\u1ebf ng\u00e2n h\u00e0ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh r\u1ee7i ro khi chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chu\u1ea9n b\u1ecb s\u01a1 s\u00e0i\/Thi\u1ebfu h\u1ee5t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Audit opinion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Full acceptance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i tr\u1eeb ho\u1eb7c T\u1eeb ch\u1ed1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Execution time<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00fang ti\u1ebfn \u0111\u1ed9 (2-3 tu\u1ea7n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00e9o d\u00e0i (2-3 th\u00e1ng)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh chi ph\u00ed nh\u00e2n c\u00f4ng r\u00e0 so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax risk<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p, d\u1ec5 gi\u1ea3i tr\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao, d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Uy t\u00edn ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng kh\u1ea3 n\u0103ng vay v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb xem x\u00e9t l\u1ea1i n\u0103ng l\u1ef1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_va_kinh_nghiem_xu_ly\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi 30 n\u0103m l\u00e0m ngh\u1ec1, t\u00f4i nh\u1eadn th\u1ea5y r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t l\u00e0 s\u1ef1 thi\u1ebfu k\u1ebft n\u1ed1i gi\u1eefa CEO v\u00e0 k\u1ebf to\u00e1n. Nhi\u1ec1u l\u00e3nh \u0111\u1ea1o giao kho\u00e1n to\u00e0n b\u1ed9 m\u00e0 kh\u00f4ng bi\u1ebft r\u1eb1ng c\u00e1c ch\u1ee9ng t\u1eeb qu\u1ea3n tr\u1ecb nh\u01b0 bi\u00ean b\u1ea3n h\u1ecdp l\u00e0 c\u1ed1t y\u1ebfu. K\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 t\u1ef1 so\u1ea1n th\u1ea3o c\u00e1c v\u0103n b\u1ea3n n\u00e0y n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ea1o t\u1eeb c\u1ea5p tr\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn kh\u00e1c l\u00e0 vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb r\u1eddi r\u1ea1c, kh\u00f4ng theo b\u1ed9 nghi\u1ec7p v\u1ee5. Khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, k\u1ebf to\u00e1n m\u1ea5t nhi\u1ec1u ng\u00e0y \u0111\u1ec3 t\u00ecm ki\u1ebfm v\u00e0 kh\u1edbp n\u1ed1i h\u1ed3 s\u01a1. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u1ea5n t\u01b0\u1ee3ng x\u1ea5u v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p v\u1edbi \u0111o\u00e0n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><b>L\u1eddi khuy\u00ean c\u1ee7a t\u00f4i<\/b><span style=\"font-weight: 400;\">: H\u00e3y th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t so\u00e1t x\u00e9t tr\u01b0\u1edbc khi <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">auditing unit<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c v\u00e0o cu\u1ed9c. Vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 s\u1eeda ch\u1eefa n\u1ed9i b\u1ed9 lu\u00f4n r\u1ebb h\u01a1n \u0111\u1ec3 l\u1ed7i xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o c\u00f4ng khai. V\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c nh\u1ea1y c\u1ea3m, vi\u1ec7c ki\u1ec3m k\u00ea c\u00f3 b\u00ean th\u1ee9 ba ch\u1ee9ng ki\u1ebfn l\u00e0 c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_dich_vu_kiem_toan_doanh_nghiep_quy_mo_lon_tai_MAN\"><\/span><b>Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh gi\u1ea3i ph\u00e1p chuy\u00ean bi\u1ec7t nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a gi\u00e1 tr\u1ecb cu\u1ed9c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan\/\"><span style=\"font-weight: 400;\">audit<\/span><\/a><span style=\"font-weight: 400;\">. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n t\u01b0 v\u1ea5n c\u1ea3i ti\u1ebfn quy tr\u00ecnh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_soat_xet_tien_kiem_toan_Pre-audit_Review\"><\/span><b>Quy tr\u00ecnh so\u00e1t x\u00e9t ti\u1ec1n ki\u1ec3m to\u00e1n (Pre-audit Review)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p lo\u1ea1i b\u1ecf r\u1ee7i ro ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp v\u00e0o l\u00e0m vi\u1ec7c. MAN th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb tr\u1ef1c ti\u1ebfp v\u1edbi s\u1ed5 s\u00e1ch. Vi\u1ec7c n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro nh\u1eadn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thiet_lap_va_chuan_hoa_he_thong_chung_tu_dien_tu\"><\/span><b>Thi\u1ebft l\u1eadp v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p s\u1ed1 h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 hi\u1ec7u qu\u1ea3. Gi\u1ea3i ph\u00e1p n\u00e0y gi\u00fap truy xu\u1ea5t d\u1eef li\u1ec7u t\u1ee9c th\u1eddi v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m quan tr\u1ecdng cho c\u00e1c doanh nghi\u1ec7p quy m\u00f4 l\u1edbn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 th\u00e0nh c\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chuyen_sau_ve_so_du_dau_ky_va_tai_san_co_dinh\"><\/span><b>T\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN tr\u1ef1c ti\u1ebfp tham gia kh\u00f4i ph\u1ee5c b\u1eb1ng ch\u1ee9ng l\u1ecbch s\u1eed v\u00e0 t\u00ednh to\u00e1n l\u1ea1i kh\u1ea5u hao. Ch\u00fang t\u00f4i s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c b\u1ea5t th\u01b0\u1eddng trong s\u1ed1 d\u01b0. T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_va_chuyen_giao_nang_luc_cho_bo_phan_ke_toan\"><\/span><b>\u0110\u00e0o t\u1ea1o v\u00e0 chuy\u1ec3n giao n\u0103ng l\u1ef1c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ee7a MAN l\u00e0 n\u00e2ng t\u1ea7m \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng th\u00f4ng qua c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o n\u1ed9i b\u1ed9. Ch\u00fang t\u00f4i h\u01b0\u1edbng d\u1eabn c\u00e1ch chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t trong ch\u00ednh s\u00e1ch thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ho\u00e0n to\u00e0n trong nh\u1eefng k\u1ef3 ki\u1ec3m to\u00e1n ti\u1ebfp theo.<\/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;\">Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 v\u00e0 am hi\u1ec3u ph\u00e1p lu\u1eadt s\u00e2u s\u1eafc. Thay v\u00ec l\u00e0 g\u00e1nh n\u1eb7ng, CEO n\u00ean xem \u0111\u00e2y l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 chu\u1ea9n h\u00f3a n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 minh b\u1ea1ch l\u00e0 t\u1ea5m h\u1ed9 chi\u1ebfu uy t\u00edn nh\u1ea5t trong m\u1eaft c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd. Ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p <\/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;\"> to\u00e0n di\u1ec7n, t\u1eeb thi\u1ebft l\u1eadp ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. V\u1edbi kinh nghi\u1ec7m d\u00e0y d\u1eb7n, MAN cam k\u1ebft mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o hi\u1ec7n nay.<\/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=\"5_cau_hoi_thuong_gap_ve_Ho_so_kiem_toan_lan_dau_Nghi_dinh_90\"><\/span><b>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/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=\"Neu_khong_thuc_hien_kiem_toan_theo_Nghi_dinh_90_thi_bi_phat_the_nao\"><\/span>N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 th\u00ec b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng theo quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n. Tuy nhi\u00ean, r\u1ee7i ro l\u1edbn h\u01a1n l\u00e0 vi\u1ec7c b\u1ecb c\u01a1 quan thu\u1ebf ch\u00fa \u00fd v\u00e0 b\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1eaft gi\u1ea3m uy t\u00edn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_cho_viec_lap_ho_so_kiem_toan_lan_dau_thuong_bao_gom_nhung_gi\"><\/span>Chi ph\u00ed cho vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed bao g\u1ed3m ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 v\u00e0 ph\u00ed t\u01b0 v\u1ea5n r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng. Vi\u1ec7c \u0111\u1ea7u t\u01b0 n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh l\u1edbn h\u01a1n do sai s\u00f3t.                    <\/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=\"Kiem_toan_vien_co_kiem_tra_toan_bo_100_chung_tu_khong\"><\/span>Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ki\u1ec3m tra to\u00e0n b\u1ed9 100% ch\u1ee9ng t\u1eeb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu d\u1ef1a tr\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro th\u1ef1c t\u1ebf. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 100% h\u1ed3 s\u01a1 \u0111\u1ec3 s\u1eb5n s\u00e0ng cung c\u1ea5p khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_kiem_toan_lan_dau_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u 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, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1eddi gian \u0111\u1ec3 tr\u00e1nh b\u1ecb ch\u1eadm tr\u1ec5 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_co_the_tu_lap_ho_so_hay_can_thue_don_vi_tu_van\"><\/span>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 hay c\u1ea7n thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n?<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 c\u00f3 th\u1ec3 t\u1ef1 l\u1eadp n\u1ebfu \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n \u0111\u1ee7 m\u1ea1nh v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc Ngh\u1ecb \u0111\u1ecbnh 90. Tuy nhi\u00ean, v\u1edbi l\u1ea7n \u0111\u1ea7u, vi\u1ec7c c\u00f3 \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ed3ng h\u00e0nh s\u1ebd \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u1ed1i \u0111a.                    <\/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\": \"N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 th\u00ec b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng theo quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n. 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