{"id":5785,"date":"2026-04-29T09:48:34","date_gmt":"2026-04-29T02:48:34","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5785"},"modified":"2026-04-29T09:56:21","modified_gmt":"2026-04-29T02:56:21","slug":"kiem-toan-quoc-te-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/","title":{"rendered":"Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf: Gi\u1ea3i ph\u00e1p minh b\u1ea1ch t\u00e0i ch\u00ednh"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf hi\u1ec7n nay kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh ti\u00eau chu\u1ea9n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">foreign direct investment (FDI) enterprises<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n mu\u1ed1n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/chuan-muc-kiem-toan-quoc-te\/\"><span style=\"font-weight: 400;\">chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (ISA)<\/span><\/a><span style=\"font-weight: 400;\"> c\u0169ng nh\u01b0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">International Financial Reporting Standards (IFRS)<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ec3 doanh nghi\u1ec7p duy tr\u00ec ni\u1ec1m tin v\u1edbi c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam cho th\u1ea5y, nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) ho\u1eb7c c\u00e1c chi nh\u00e1nh c\u00f4ng ty \u0111a qu\u1ed1c gia v\u1eabn \u0111ang loay hoay trong vi\u1ec7c x\u1eed l\u00fd s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 qu\u1ed1c t\u1ebf. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong b\u00e1o c\u00e1o g\u1eedi v\u1ec1 c\u00f4ng ty m\u1eb9 m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd v\u00f4 c\u00f9ng nghi\u00eam tr\u1ecdng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft m\u1ecdi kh\u00eda c\u1ea1nh chuy\u00ean m\u00f4n m\u00e0 m\u1ed9t nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n n\u1eafm v\u1eefng.<\/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\/kiem-toan-quoc-te-la-gi\/#Tom_tat_trong_tam_ve_kiem_toan_quoc_te\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/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\/kiem-toan-quoc-te-la-gi\/#Kiem_toan_quoc_te_la_gi_va_tai_sao_lai_mang_tinh_bat_buoc_toan_cau\" >Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i mang t\u00ednh b\u1eaft bu\u1ed9c to\u00e0n c\u1ea7u?<\/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\/kiem-toan-quoc-te-la-gi\/#Muc_dich_va_vai_tro_chien_luoc_cua_chuan_muc_kiem_toan_quoc_te\" >M\u1ee5c \u0111\u00edch v\u00e0 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Muc_dich_cot_loi_cua_chuan_muc\" >M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a chu\u1ea9n m\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Vai_tro_doi_voi_doanh_nghiep_va_nha_dau_tu\" >Vai tr\u00f2 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Phan_tich_chuyen_sau_noi_dung_chuan_muc_ke_toan_quoc_te_IAS_01\" >Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u n\u1ed9i dung chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS 01<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Muc_dich_va_pham_vi_ap_dung_cua_IAS_01\" >M\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a IAS 01<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Cac_thanh_phan_cua_mot_bo_bao_cao_tai_chinh_day_du_theo_chuan_quoc_te\" >C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 theo chu\u1ea9n qu\u1ed1c t\u1ebf<\/a><\/li><\/ul><\/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\/kiem-toan-quoc-te-la-gi\/#Nhung_rui_ro_phap_ly_nao_cho_doi_doanh_nghiep_neu_thuc_hien_sai_kiem_toan_quoc_te\" >Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0o ch\u1edd \u0111\u1ee3i doanh nghi\u1ec7p n\u1ebfu th\u1ef1c hi\u1ec7n sai ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf?<\/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\/kiem-toan-quoc-te-la-gi\/#Lam_the_nao_de_phan_biet_giua_kiem_toan_bao_cao_tai_chinh_theo_VAS_va_IFRS\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo VAS v\u00e0 IFRS?<\/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\/kiem-toan-quoc-te-la-gi\/#Quy_trinh_kiem_toan_quoc_te_chuan_hoa_duoc_thuc_hien_nhu_the_nao\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf chu\u1ea9n h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/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\/kiem-toan-quoc-te-la-gi\/#Buoc_1_Khao_sat_va_lap_ke_hoach_chien_luoc\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c<\/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\/kiem-toan-quoc-te-la-gi\/#Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo\" >B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/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\/kiem-toan-quoc-te-la-gi\/#Buoc_3_Thuc_hien_cac_thu_tuc_kiem_chung\" >B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m ch\u1ee9ng<\/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\/kiem-toan-quoc-te-la-gi\/#Buoc_4_Chuyen_doi_va_dieu_chinh_bao_cao_IFRS_Mapping\" >B\u01b0\u1edbc 4: Chuy\u1ec3n \u0111\u1ed5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o (IFRS Mapping)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\" >Step 5: Issue the audit report and management letter.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Giai_phap_kiem_toan_quoc_te_toan_dien_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf to\u00e0n di\u1ec7n t\u1ea1i MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Tai_sao_cac_doanh_nghiep_FDI_va_xuat_khau_tin_tuong_MAN\" >T\u1ea1i sao c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 xu\u1ea5t kh\u1ea9u tin t\u01b0\u1edfng MAN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Cac_goi_dich_vu_linh_hoat_tai_MAN\" >C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 linh ho\u1ea1t t\u1ea1i MAN<\/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\/kiem-toan-quoc-te-la-gi\/#Bang_gia_dich_vu_kiem_toan_quoc_te_tham_khao_dich_vu\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf tham kh\u1ea3o d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_trong_kiem_toan_quoc_te\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p trong ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Case_Study_Giai_cuu_doanh_nghiep_FDI_tai_Quan_7_khoi_rui_ro_dinh_chi_hoat_dong\" >Case Study: Gi\u1ea3i c\u1ee9u doanh nghi\u1ec7p FDI t\u1ea1i Qu\u1eadn 7 kh\u1ecfi r\u1ee7i ro \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng<\/a><\/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\/kiem-toan-quoc-te-la-gi\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_quoc_te\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Doanh_nghiep_FDI_nho_co_bat_buoc_phai_kiem_toan_theo_chuan_quoc_te_khong\" >Doanh nghi\u1ec7p FDI nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo chu\u1ea9n qu\u1ed1c t\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Su_khac_biet_lon_nhat_giua_kiem_toan_vien_noi_dia_va_kiem_toan_vien_quoc_te_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i \u0111\u1ecba v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean qu\u1ed1c t\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Chi_phi_kiem_toan_quoc_te_thuong_cao_hon_kiem_toan_thong_thuong_bao_nhieu\" >Chi ph\u00ed ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf th\u01b0\u1eddng cao h\u01a1n ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Thoi_diem_nao_tot_nhat_de_bat_dau_quy_trinh_kiem_toan\" >Th\u1eddi \u0111i\u1ec3m n\u00e0o t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1eaft \u0111\u1ea7u quy tr\u00ecnh ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#MAN_co_ho_tro_giai_trinh_voi_co_quan_thue_sau_khi_kiem_toan_khong\" >MAN c\u00f3 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf sau khi 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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quoc-te-la-gi\/#Toi_co_the_tu_chuyen_doi_bao_cao_VAS_sang_IFRS_duoc_khong\" >T\u00f4i c\u00f3 th\u1ec3 t\u1ef1 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o VAS sang IFRS \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_quoc_te\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (ISA) v\u00e0 Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p FDI, c\u00f4ng ty ni\u00eam y\u1ebft, \u0111\u01a1n v\u1ecb xu\u1ea5t kh\u1ea9u ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u00e0y \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ee5c \u0111\u00edch h\u1ee3p nh\u1ea5t t\u1ea1i c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_quoc_te_la_gi_va_tai_sao_lai_mang_tinh_bat_buoc_toan_cau\"><\/span><b>Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i mang t\u00ednh b\u1eaft bu\u1ed9c to\u00e0n c\u1ea7u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5786\" aria-describedby=\"caption-attachment-5786\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5786\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-quoc-te-la-gi-va-tai-sao-lai-mang-tinh-bat-buoc-toan-cau.jpg\" alt=\"Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i mang t\u00ednh b\u1eaft bu\u1ed9c to\u00e0n c\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-quoc-te-la-gi-va-tai-sao-lai-mang-tinh-bat-buoc-toan-cau.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-quoc-te-la-gi-va-tai-sao-lai-mang-tinh-bat-buoc-toan-cau-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-quoc-te-la-gi-va-tai-sao-lai-mang-tinh-bat-buoc-toan-cau-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-quoc-te-la-gi-va-tai-sao-lai-mang-tinh-bat-buoc-toan-cau-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-quoc-te-la-gi-va-tai-sao-lai-mang-tinh-bat-buoc-toan-cau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5786\" class=\"wp-caption-text\">Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i mang t\u00ednh b\u1eaft bu\u1ed9c to\u00e0n c\u1ea7u<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf, hay c\u1ee5 th\u1ec3 h\u01a1n l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean c\u00e1c Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (International Standards on Auditing &#8211; ISA), l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng c\u00e1c nguy\u00ean t\u1eafc chuy\u00ean m\u00f4n v\u1ec1 ki\u1ec3m to\u00e1n th\u00f4ng tin t\u00e0i ch\u00ednh. C\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y bao g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh do \u1ee6y ban Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (IAASB) nghi\u00ean c\u1ee9u v\u00e0 ban h\u00e0nh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho vi\u1ec7c l\u1eadp v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c th\u00f4ng tin th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ecbch s\u1eed c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y g\u1eafn li\u1ec1n v\u1edbi nh\u1eefng bi\u1ebfn \u0111\u1ed9ng l\u1edbn c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh. V\u00e0o \u0111\u1ea7u nh\u1eefng n\u0103m 2000, th\u1ebf gi\u1edbi r\u00fang \u0111\u1ed9ng b\u1edfi c\u00e1c v\u1ee5 gian l\u1eadn quy m\u00f4 kh\u1ed5ng l\u1ed3 nh\u01b0 Enron v\u00e0 Worldcom. Nh\u1eefng b\u00ea b\u1ed1i n\u00e0y \u0111\u00e3 khi\u1ebfn c\u00e1c nh\u00e0 l\u1eadp ph\u00e1p nh\u1eadn ra l\u1ed7 h\u1ed5ng trong ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111\u1ed9ng l\u1ef1c khi\u1ebfn IAASB th\u1eaft ch\u1eb7t v\u00e0 ban h\u00e0nh h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf m\u1edbi, nh\u1eb1m thi\u1ebft l\u1eadp m\u1ed9t &#8220;ng\u00f4n ng\u1eef t\u00e0i ch\u00ednh chung&#8221; minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 \u1edf b\u1ea5t k\u1ef3 \u0111\u00e2u c\u0169ng c\u00f3 th\u1ec3 tin t\u01b0\u1edfng v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba thu\u1ea7n t\u00fay, ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf \u0111\u1eb7t n\u1eb7ng v\u1ea5n \u0111\u1ec1 v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 t\u00ednh \u0111\u1ed9c l\u1eadp. T\u1ea1i Vi\u1ec7t Nam, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111ang bi\u1ebfn ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf th\u00e0nh y\u00eau c\u1ea7u &#8220;ph\u1ea3i c\u00f3&#8221;, gi\u00fap lo\u1ea1i b\u1ecf r\u00e0o c\u1ea3n v\u1ec1 hi\u1ec3u l\u1ea7m s\u1ed1 li\u1ec7u do s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n g\u00e2y ra.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_va_vai_tro_chien_luoc_cua_chuan_muc_kiem_toan_quoc_te\"><\/span><b>M\u1ee5c \u0111\u00edch v\u00e0 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5788\" aria-describedby=\"caption-attachment-5788\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5788\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Muc-dich-va-vai-tro-chien-luoc-cua-chuan-muc-kiem-toan-quoc-te.jpg\" alt=\"M\u1ee5c \u0111\u00edch v\u00e0 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Muc-dich-va-vai-tro-chien-luoc-cua-chuan-muc-kiem-toan-quoc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Muc-dich-va-vai-tro-chien-luoc-cua-chuan-muc-kiem-toan-quoc-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Muc-dich-va-vai-tro-chien-luoc-cua-chuan-muc-kiem-toan-quoc-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Muc-dich-va-vai-tro-chien-luoc-cua-chuan-muc-kiem-toan-quoc-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Muc-dich-va-vai-tro-chien-luoc-cua-chuan-muc-kiem-toan-quoc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5788\" class=\"wp-caption-text\">M\u1ee5c \u0111\u00edch v\u00e0 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_chuan_muc\"><\/span><b>M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a chu\u1ea9n m\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ISA \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp nh\u1eb1m h\u01b0\u1edbng d\u1eabn vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c trong quy tr\u00ecnh ki\u1ec3m to\u00e1n to\u00e0n c\u1ea7u. N\u00f3 l\u00e0m c\u01a1 s\u1edf th\u00fac \u0111\u1ea9y th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111a d\u1ea1ng, t\u1eeb \u0111\u00f3 gia t\u0103ng gi\u00e1 tr\u1ecb cho t\u1ed5 ch\u1ee9c. Quan tr\u1ecdng h\u01a1n, chu\u1ea9n m\u1ef1c n\u00e0y thi\u1ebft l\u1eadp c\u0103n c\u1ee9 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c trong quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_doanh_nghiep_va_nha_dau_tu\"><\/span><b>Vai tr\u00f2 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p th\u00f4ng tin minh b\u1ea1ch:<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p c\u00e1c d\u1eef li\u1ec7u h\u1eefu \u00edch v\u00e0 kh\u00e1ch quan \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho nh\u1eefng quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00edn d\u1ee5ng t\u1eeb ph\u00eda c\u00e1c \u0111\u1ecbnh ch\u1ebf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ef1 b\u00e1o lu\u1ed3ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> Gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb v\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u00e1nh gi\u00e1, d\u1ef1 \u0111o\u00e1n ch\u00ednh x\u00e1c v\u1ec1 lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai, t\u1eeb \u0111\u00f3 c\u00f3 chi\u1ebfn l\u01b0\u1ee3c huy \u0111\u1ed9ng v\u1ed1n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng quan t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh ch\u00e2n th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n. Nh\u1edd ISA, c\u00e1c th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf n\u00ean thi\u1ebft th\u1ef1c, tin c\u1eady v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa c\u00e1c k\u1ef3 ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c nhau tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_noi_dung_chuan_muc_ke_toan_quoc_te_IAS_01\"><\/span><b>Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u n\u1ed9i dung chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IAS 01<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, IAS 01 (Presentation of Financial Statements) \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; cho vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u01b0\u1ee3c ban h\u00e0nh t\u1eeb n\u0103m 1975 v\u00e0 t\u00e1i ph\u00e1t h\u00e0nh phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t v\u00e0o n\u0103m 2007 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 2009), IAS 01 \u0111\u1eb7t ra nh\u1eefng y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u v\u1ec1 n\u1ed9i dung v\u00e0 c\u1ea5u tr\u00fac b\u00e1o c\u00e1o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_va_pham_vi_ap_dung_cua_IAS_01\"><\/span><b>M\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a IAS 01<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IAS 01 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng so s\u00e1nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb gi\u1eefa c\u00e1c k\u1ef3 kh\u00e1c nhau v\u00e0 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chung l\u1eadp tr\u00ean c\u01a1 s\u1edf IFRS, nh\u1eb1m cung c\u1ea5p th\u00f4ng tin v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn (l\u00e3i\/l\u1ed7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecnh h\u00ecnh d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_cua_mot_bo_bao_cao_tai_chinh_day_du_theo_chuan_quoc_te\"><\/span><b>C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 theo chu\u1ea9n qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo IAS 01, doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u00e3i ho\u1eb7c l\u1ed7 v\u00e0 thu nh\u1eadp to\u00e0n di\u1ec7n kh\u00e1c trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o so s\u00e1nh v\u1edbi k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u k\u1ef3 s\u1edbm nh\u1ea5t khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u1ea7n tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u00e0n ch\u1ec9nh t\u1ed1i thi\u1ec3u l\u00e0 h\u00e0ng n\u0103m. Trong tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 l\u01b0u \u00fd r\u1eb1ng s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 kh\u00f4ng ho\u00e0n to\u00e0n so s\u00e1nh \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_phap_ly_nao_cho_doi_doanh_nghiep_neu_thuc_hien_sai_kiem_toan_quoc_te\"><\/span><b>Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0o ch\u1edd \u0111\u1ee3i doanh nghi\u1ec7p n\u1ebfu th\u1ef1c hi\u1ec7n sai ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5789\" aria-describedby=\"caption-attachment-5789\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5789\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-phap-ly-nao-cho-doi-doanh-nghiep-neu-thuc-hien-sai-kiem-toan-quoc-te.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0o ch\u1edd \u0111\u1ee3i doanh nghi\u1ec7p n\u1ebfu th\u1ef1c hi\u1ec7n sai ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-phap-ly-nao-cho-doi-doanh-nghiep-neu-thuc-hien-sai-kiem-toan-quoc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-phap-ly-nao-cho-doi-doanh-nghiep-neu-thuc-hien-sai-kiem-toan-quoc-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-phap-ly-nao-cho-doi-doanh-nghiep-neu-thuc-hien-sai-kiem-toan-quoc-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-phap-ly-nao-cho-doi-doanh-nghiep-neu-thuc-hien-sai-kiem-toan-quoc-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-phap-ly-nao-cho-doi-doanh-nghiep-neu-thuc-hien-sai-kiem-toan-quoc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5789\" class=\"wp-caption-text\">Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0o ch\u1edd \u0111\u1ee3i doanh nghi\u1ec7p n\u1ebfu th\u1ef1c hi\u1ec7n sai ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong su\u1ed1t 30 n\u0103m l\u00e0m ngh\u1ec1, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 gi\u00e1 \u0111\u1eaft ch\u1ec9 v\u00ec xem nh\u1eb9 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. R\u1ee7i ro \u0111\u1ea7u ti\u00ean v\u00e0 tr\u1ef1c di\u1ec7n nh\u1ea5t l\u00e0 sai l\u1ec7ch v\u1ec1 s\u1ed1 li\u1ec7u thu\u1ebf. Khi chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u1eeb VAS sang IFRS, n\u1ebfu kh\u00f4ng am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n m\u1ee5c nh\u01b0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (fair value), d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 hay ghi nh\u1eadn doanh thu, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf do s\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 hai l\u00e0 m\u1ea5t uy t\u00edn v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf. N\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u1ecb \u0111\u01b0a ra \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb (qualified opinion) ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c b\u1ecb c\u1eaft ngu\u1ed3n v\u1ed1n, \u0111\u00ecnh ch\u1ec9 c\u00e1c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng l\u00e0 r\u1ee7i ro v\u1ec1 m\u1eb7t h\u00e0nh ch\u00ednh. Theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, m\u1ee9c ph\u1ea1t ti\u1ec1n c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i l\u1ed7i sai ph\u1ea1m. Tuy nhi\u00ean, thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh t\u1eeb c\u00e1c v\u1ee5 ki\u1ec7n t\u1ee5ng d\u00e2n s\u1ef1 c\u1ee7a c\u1ed5 \u0111\u00f4ng n\u01b0\u1edbc ngo\u00e0i m\u1edbi l\u00e0 con s\u1ed1 kh\u1ed5ng l\u1ed3 c\u00f3 th\u1ec3 nh\u1ea5n ch\u00ecm m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_phan_biet_giua_kiem_toan_bao_cao_tai_chinh_theo_VAS_va_IFRS\"><\/span><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo VAS v\u00e0 IFRS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam (VAS) v\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS) l\u00e0 m\u1ed9t b\u00e0i to\u00e1n h\u00f3c b\u00faa \u0111\u1ed1i v\u1edbi nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh c\u00e1c \u0111i\u1ec3m then ch\u1ed1t m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo VAS v\u00e0 IFRS<\/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 m\u1ef1c Vi\u1ec7t Nam (VAS)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chu\u1ea9n m\u1ef1c Qu\u1ed1c t\u1ebf (IFRS)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean gi\u00e1 g\u1ed1c (Historical Cost).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (Fair Value).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo m\u1eabu bi\u1ec3u c\u1ee9ng nh\u1eafc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00fa tr\u1ecdng b\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 thuy\u1ebft minh chi ti\u1ebft (IAS 01).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng, c\u00f2n h\u1ea1n h\u1eb9p.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i (IFRS 16).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00cdt cho ph\u00e9p \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n th\u01b0\u1eddng xuy\u00ean.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khuy\u1ebfn kh\u00edch \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u1edbi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh theo quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf \u0111\u00f2i h\u1ecfi ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 hi\u1ec3u lu\u1eadt Vi\u1ec7t Nam m\u00e0 c\u00f2n ph\u1ea3i c\u00f3 t\u01b0 duy c\u1ee7a m\u1ed9t chuy\u00ean gia t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai bi\u1ec7t n\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_quoc_te_chuan_hoa_duoc_thuc_hien_nhu_the_nao\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf chu\u1ea9n h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c b\u00ean ch\u1ea5p nh\u1eadn, quy tr\u00ecnh th\u1ef1c hi\u1ec7n t\u1ea1i MAN &#8211; Master Accountant Network lu\u00f4n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_lap_ke_hoach_chien_luoc\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh t\u00ecm hi\u1ec3u \u0111\u1eb7c th\u00f9 kinh doanh, m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. \u1ede giai \u0111o\u1ea1n n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu (materiality) l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 t\u1eadp trung v\u00e0o c\u00e1c r\u1ee7i ro l\u1edbn nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo\"><\/span><b>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh ph\u00ea duy\u1ec7t, t\u00e1ch bi\u1ec7t nhi\u1ec7m v\u1ee5 v\u00e0 b\u1ea3o m\u1eadt d\u1eef li\u1ec7u. N\u1ebfu h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 y\u1ebfu, ch\u00fang t\u00f4i s\u1ebd ph\u1ea3i m\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m tra chi ti\u1ebft c\u00e1c giao d\u1ecbch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_cac_thu_tuc_kiem_chung\"><\/span><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m ch\u1ee9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m vi\u1ec7c g\u1eedi th\u01b0 x\u00e1c nh\u1eadn (bank\/client confirmation), ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, ch\u00fang t\u00f4i \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Chuyen_doi_va_dieu_chinh_bao_cao_IFRS_Mapping\"><\/span><b>B\u01b0\u1edbc 4: Chuy\u1ec3n \u0111\u1ed5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o (IFRS Mapping)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc mang t\u00ednh k\u1ef9 thu\u1eadt cao nh\u1ea5t. C\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u1eeb VAS sang IFRS \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch t\u1ec9 m\u1ec9, \u0111\u1ea3m b\u1ea3o m\u1ecdi ch\u00eanh l\u1ec7ch \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng trong b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\"><\/span><b>Step 5: Issue the audit report and management letter.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, MAN lu\u00f4n cung c\u1ea5p m\u1ed9t &#8220;Th\u01b0 qu\u1ea3n l\u00fd&#8221; (Management Letter) nh\u1eb1m 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 \u0111ang g\u1eb7p ph\u1ea3i, k\u00e8m theo gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_toan_quoc_te_toan_dien_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf to\u00e0n di\u1ec7n t\u1ea1i MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p m\u1ed9t t\u1edd gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u. Ch\u00fang t\u00f4i mang \u0111\u1ebfn s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u00f4ng qua s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa kinh nghi\u1ec7m b\u1ea3n \u0111\u1ecba v\u00e0 t\u01b0 duy qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_cac_doanh_nghiep_FDI_va_xuat_khau_tin_tuong_MAN\"><\/span><b>T\u1ea1i sao c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 xu\u1ea5t kh\u1ea9u tin t\u01b0\u1edfng MAN?<\/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 s\u1edf h\u1eefu c\u00e1c ch\u1ee9ng ch\u1ec9 danh gi\u00e1 nh\u1ea5t th\u1ebf gi\u1edbi nh\u01b0 ACCA, CPA Vi\u1ec7t Nam, CPA \u00dac v\u00e0 CIA. V\u1edbi h\u01a1n 30 n\u0103m th\u1ef1c chi\u1ebfn, ch\u00fang t\u00f4i am hi\u1ec3u s\u00e2u s\u1eafc c\u00e1c &#8220;\u0111i\u1ec3m ch\u1ea1m&#8221; r\u1ee7i ro khi doanh nghi\u1ec7p Vi\u1ec7t Nam l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng trong khi v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 y\u00eau c\u1ea7u t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng c\u00e1c Expats (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam) th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c gi\u1ea3i tr\u00ecnh chi ph\u00ed l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i. Gi\u1ea3i ph\u00e1p c\u1ee7a ch\u00fang t\u00f4i gi\u00fap t\u1ed1i \u01b0u h\u00f3a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_goi_dich_vu_linh_hoat_tai_MAN\"><\/span><b>C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 linh ho\u1ea1t t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang cho t\u1eebng quy m\u00f4 doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u00f3i Audit Essentials:<\/b><span style=\"font-weight: 400;\"> D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p FDI quy m\u00f4 nh\u1ecf, t\u1eadp trung v\u00e0o ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf c\u01a1 b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u00f3i IFRS Conversion:<\/b><span style=\"font-weight: 400;\"> Chuy\u00ean bi\u1ec7t cho c\u00e1c doanh nghi\u1ec7p c\u1ea7n chuy\u1ec3n \u0111\u1ed5i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch t\u1eeb VAS sang IFRS \u0111\u1ec3 ni\u00eam y\u1ebft ho\u1eb7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u00f3i Strategic Assurance:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3i ph\u00e1p cao c\u1ea5p bao g\u1ed3m ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac thu\u1ebf \u0111a qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_quoc_te_tham_khao_dich_vu\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf tham kh\u1ea3o d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n, doanh thu v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5.<\/span><\/i><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf tham kh\u1ea3o d\u1ecbch v\u1ee5<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 35.8934%; text-align: center;\"><b>Business size<\/b><\/td>\n<td style=\"width: 38.7147%; text-align: center;\"><b>Estimated service fee (VN\u0110\/year)<\/b><\/td>\n<td style=\"width: 24.2947%; text-align: center;\"><b>Execution time<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.8934%; text-align: center;\"><span style=\"font-weight: 400;\">DN nh\u1ecf (Doanh thu &lt; 50 t\u1ef7)<\/span><\/td>\n<td style=\"width: 38.7147%; text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"width: 24.2947%; text-align: center;\"><span style=\"font-weight: 400;\">2 &#8211; 3 tu\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.8934%; text-align: center;\"><span style=\"font-weight: 400;\">DN v\u1eeba (Doanh thu 50 &#8211; 200 t\u1ef7)<\/span><\/td>\n<td style=\"width: 38.7147%; text-align: center;\"><span style=\"font-weight: 400;\">60.000.000 &#8211; 120.000.000<\/span><\/td>\n<td style=\"width: 24.2947%; text-align: center;\"><span style=\"font-weight: 400;\">3 &#8211; 5 tu\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.8934%; text-align: center;\"><span style=\"font-weight: 400;\">DN l\u1edbn\/T\u1eadp \u0111o\u00e0n<\/span><\/td>\n<td style=\"width: 38.7147%; text-align: center;\"><span style=\"font-weight: 400;\">Contact us for a detailed price quote.<\/span><\/td>\n<td style=\"width: 24.2947%; text-align: center;\"><span style=\"font-weight: 400;\">According to actual scale<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00e3 ki\u1ec3m to\u00e1n. MAN hi\u1ec7n di\u1ec7n to\u00e0n qu\u1ed1c, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM), c\u00e1c khu c\u00f4ng nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 Long An \u0111\u1ec3 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng nhanh ch\u00f3ng nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_trong_kiem_toan_quoc_te\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p trong ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a m\u1ed9t ng\u01b0\u1eddi \u0111\u00e3 c\u1ea7m b\u00fat k\u00fd h\u00e0ng ngh\u00ecn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, t\u00f4i mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng v\u1ea5n \u0111\u1ec1 th\u1ef1c t\u1ebf m\u00e0 kh\u00f4ng m\u1ed9t s\u00e1ch v\u1edf n\u00e0o ghi l\u1ea1i.<\/span><\/p>\n<p>Sai l\u1ea7m l\u1edbn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p FDI l\u00e0 ngh\u0129 r\u1eb1ng ch\u1ec9 c\u1ea7n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ed1t l\u00e0 c\u00f3 b\u00e1o c\u00e1o IFRS chu\u1ea9n. Th\u1ef1c t\u1ebf, ph\u1ea7n m\u1ec1m ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5; t\u01b0 duy ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n m\u1edbi quy\u1ebft \u0111\u1ecbnh. V\u00ed d\u1ee5, chi ph\u00ed thu\u00ea \u0111\u1ea5t 50 n\u0103m th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo VAS, nh\u01b0ng theo IFRS 16 ph\u1ea3i ghi nh\u1eadn l\u00e0 \u201cquy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n\u201d v\u1edbi c\u00e1ch tr\u00ecnh b\u00e0y ho\u00e0n to\u00e0n kh\u00e1c. N\u1ebfu kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh, b\u00e1o c\u00e1o c\u00f3 th\u1ec3 b\u1ecb sai l\u1ec7ch tr\u1ecdng y\u1ebfu.<\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t &#8220;m\u1eb9o&#8221; ngh\u1ec1 nghi\u1ec7p cho c\u00e1c doanh nghi\u1ec7p l\u00e0 h\u00e3y lu\u00f4n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing) song song v\u1edbi qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111ang ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty FDI. Vi\u1ec7c c\u00f3 m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf s\u1ea1ch s\u1ebd nh\u01b0ng thi\u1ebfu h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 v\u1eabn khi\u1ebfn b\u1ea1n \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 b\u1ecb truy thu thu\u1ebf h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Giai_cuu_doanh_nghiep_FDI_tai_Quan_7_khoi_rui_ro_dinh_chi_hoat_dong\"><\/span><b>Case Study: Gi\u1ea3i c\u1ee9u doanh nghi\u1ec7p FDI t\u1ea1i Qu\u1eadn 7 kh\u1ecfi r\u1ee7i ro \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u00e0o n\u0103m 2024, m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i Khu ch\u1ebf xu\u1ea5t T\u00e2n Thu\u1eadn (Qu\u1eadn 7) t\u00ecm \u0111\u1ebfn MAN trong t\u00ecnh tr\u1ea1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 3 n\u0103m li\u00ean ti\u1ebfp b\u1ecb c\u00f4ng ty m\u1eb9 t\u1ea1i H\u00e0n Qu\u1ed1c t\u1eeb ch\u1ed1i v\u00ec kh\u00f4ng th\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa kho v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n<p>\u0110\u1ed9i ng\u0169 MAN tr\u1ef1c ti\u1ebfp xu\u1ed1ng nh\u00e0 m\u00e1y, ki\u1ec3m k\u00ea to\u00e0n di\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c b\u00fat to\u00e1n sai l\u1ec7ch. H\u1ecd ph\u00e1t hi\u1ec7n h\u1ec7 th\u1ed1ng ERP \u00e1p d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho so v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. Sau 2 th\u00e1ng l\u00e0m vi\u1ec7c, MAN \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng b\u00e1o c\u00e1o sang IFRS v\u00e0 t\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh qu\u1ea3n l\u00fd kho. Nh\u1edd \u0111\u00f3, c\u00f4ng ty m\u1eb9 ti\u1ebfp t\u1ee5c r\u00f3t 10 tri\u1ec7u USD \u0111\u1ec3 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t\u2014minh ch\u1ee9ng r\u00f5 r\u00e0ng cho gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n am hi\u1ec3u th\u1ef1c t\u1ebf.<\/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;\">Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c m\u1ea1nh m\u1ebd. Vi\u1ec7c minh b\u1ea1ch h\u00f3a s\u1ed1 li\u1ec7u theo chu\u1ea9n m\u1ef1c to\u00e0n c\u1ea7u gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin h\u01a1n trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u00e1p nh\u1eadp, mua b\u00e1n (M&amp;A) v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, b\u1ea1n c\u1ea7n m\u1ed9t \u0111\u1ed1i t\u00e1c c\u00f3 \u0111\u1ee7 &#8220;t\u00e2m&#8221; v\u00e0 &#8220;t\u1ea7m&#8221;, am hi\u1ec3u c\u1ea3 ng\u00f3c ng\u00e1ch c\u1ee7a lu\u1eadt thu\u1ebf Vi\u1ec7t Nam l\u1eabn s\u1ef1 kh\u1eaft khe c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh tin c\u1eady, gi\u00fap g\u1ee1 b\u1ecf nh\u1eefng r\u00e0o c\u1ea3n t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch t\u1ed1i \u0111a cho doanh nghi\u1ec7p. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia d\u00e0y d\u1ea1n kinh nghi\u1ec7m, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">auditing services<\/span><\/a><span style=\"font-weight: 400;\"> ch\u1ea5t l\u01b0\u1ee3ng cao nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u01b0\u01a1n t\u1ea7m qu\u1ed1c t\u1ebf m\u1ed9t c\u00e1ch v\u1eefng ch\u1eafc. H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u t\u1eeb nh\u1eefng chuy\u00ean gia h\u00e0ng \u0111\u1ea7u.<\/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=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_quoc_te\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/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_FDI_nho_co_bat_buoc_phai_kiem_toan_theo_chuan_quoc_te_khong\"><\/span>Doanh nghi\u1ec7p FDI nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo chu\u1ea9n qu\u1ed1c t\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\tTheo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp Vi\u1ec7t Nam, m\u1ecdi doanh nghi\u1ec7p FDI \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS) l\u00e0 t\u00f9y ch\u1ecdn ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng ty m\u1eb9, nh\u01b0ng xu h\u01b0\u1edbng hi\u1ec7n nay l\u00e0 chuy\u1ec3n d\u1ecbch ho\u00e0n to\u00e0n sang IFRS \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_lon_nhat_giua_kiem_toan_vien_noi_dia_va_kiem_toan_vien_quoc_te_la_gi\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i \u0111\u1ecba v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean qu\u1ed1c t\u1ebf l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n vi\u00ean qu\u1ed1c t\u1ebf c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ngo\u1ea1i ng\u1eef th\u00e0nh th\u1ea1o v\u00e0 s\u1edf h\u1eefu c\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn to\u00e0n c\u1ea7u nh\u01b0 ACCA. H\u1ecd ph\u1ea3i am hi\u1ec3u kh\u00f4ng ch\u1ec9 lu\u1eadt ph\u00e1p Vi\u1ec7t Nam m\u00e0 c\u00f2n c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u1ea1i qu\u1ed1c gia m\u00e0 c\u00f4ng ty m\u1eb9 \u0111ang \u0111\u1eb7t tr\u1ee5 s\u1edf.                    <\/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_kiem_toan_quoc_te_thuong_cao_hon_kiem_toan_thong_thuong_bao_nhieu\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf th\u01b0\u1eddng cao h\u01a1n ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng bao nhi\u00eau?<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 ph\u00ed d\u1ecbch v\u1ee5 s\u1ebd cao h\u01a1n kho\u1ea3ng 20-40% do \u0111\u00f2i h\u1ecfi th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o ph\u1ee9c t\u1ea1p v\u00e0 y\u00eau c\u1ea7u tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a nh\u00e2n s\u1ef1 cao h\u01a1n. Tuy nhi\u00ean, l\u1ee3i \u00edch v\u1ec1 m\u1eb7t uy t\u00edn v\u00e0 kh\u1ea3 n\u0103ng g\u1ecdi v\u1ed1n l\u00e0 v\u01b0\u1ee3t tr\u1ed9i.                    <\/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_diem_nao_tot_nhat_de_bat_dau_quy_trinh_kiem_toan\"><\/span>Th\u1eddi \u0111i\u1ec3m n\u00e0o t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1eaft \u0111\u1ea7u quy tr\u00ecnh ki\u1ec3m to\u00e1n?<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 n\u00ean b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n t\u1eeb qu\u00fd 4 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 so\u00e1t x\u00e9t s\u01a1 b\u1ed9 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed5 cu\u1ed1i 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=\"MAN_co_ho_tro_giai_trinh_voi_co_quan_thue_sau_khi_kiem_toan_khong\"><\/span>MAN c\u00f3 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf sau khi 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\tC\u00f3. Ch\u00fang t\u00f4i \u0111\u1ed3ng h\u00e0nh c\u00f9ng kh\u00e1ch h\u00e0ng trong su\u1ed1t qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u1edbi c\u00e1c quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t Nam.                    <\/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=\"Toi_co_the_tu_chuyen_doi_bao_cao_VAS_sang_IFRS_duoc_khong\"><\/span>T\u00f4i c\u00f3 th\u1ec3 t\u1ef1 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o VAS sang IFRS \u0111\u01b0\u1ee3c 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 ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 n\u1ebfu \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 IFRS. Tuy nhi\u00ean, \u0111\u1ec3 b\u00e1o c\u00e1o n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 ng\u00e2n h\u00e0ng qu\u1ed1c t\u1ebf, b\u1ea1n v\u1eabn c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \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 FDI nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo chu\u1ea9n qu\u1ed1c t\u1ebf kh\u00f4ng?\",\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 Vi\u1ec7t Nam, m\u1ecdi doanh nghi\u1ec7p FDI \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IFRS) l\u00e0 t\u00f9y ch\u1ecdn ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng ty m\u1eb9, nh\u01b0ng xu h\u01b0\u1edbng hi\u1ec7n nay l\u00e0 chuy\u1ec3n d\u1ecbch ho\u00e0n to\u00e0n sang IFRS \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u.\"\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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i \u0111\u1ecba v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean qu\u1ed1c t\u1ebf l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n vi\u00ean qu\u1ed1c t\u1ebf c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ngo\u1ea1i ng\u1eef th\u00e0nh th\u1ea1o v\u00e0 s\u1edf h\u1eefu c\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn to\u00e0n c\u1ea7u nh\u01b0 ACCA. H\u1ecd ph\u1ea3i am hi\u1ec3u kh\u00f4ng ch\u1ec9 lu\u1eadt ph\u00e1p Vi\u1ec7t Nam m\u00e0 c\u00f2n c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u1ea1i qu\u1ed1c gia m\u00e0 c\u00f4ng ty m\u1eb9 \u0111ang \u0111\u1eb7t tr\u1ee5 s\u1edf.\"\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 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf th\u01b0\u1eddng cao h\u01a1n ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng bao nhi\u00eau?\",\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 ph\u00ed d\u1ecbch v\u1ee5 s\u1ebd cao h\u01a1n kho\u1ea3ng 20-40% do \u0111\u00f2i h\u1ecfi th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o ph\u1ee9c t\u1ea1p v\u00e0 y\u00eau c\u1ea7u tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a nh\u00e2n s\u1ef1 cao h\u01a1n. Tuy nhi\u00ean, l\u1ee3i \u00edch v\u1ec1 m\u1eb7t uy t\u00edn v\u00e0 kh\u1ea3 n\u0103ng g\u1ecdi v\u1ed1n l\u00e0 v\u01b0\u1ee3t tr\u1ed9i.\"\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 \u0111i\u1ec3m n\u00e0o t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1eaft \u0111\u1ea7u quy tr\u00ecnh ki\u1ec3m to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n t\u1eeb qu\u00fd 4 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 so\u00e1t x\u00e9t s\u01a1 b\u1ed9 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed5 cu\u1ed1i 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\": \"MAN c\u00f3 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf sau khi 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\": \"C\u00f3. Ch\u00fang t\u00f4i \u0111\u1ed3ng h\u00e0nh c\u00f9ng kh\u00e1ch h\u00e0ng trong su\u1ed1t qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u1edbi c\u00e1c quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t Nam.\"\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\": \"T\u00f4i c\u00f3 th\u1ec3 t\u1ef1 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o VAS sang IFRS \u0111\u01b0\u1ee3c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 n\u1ebfu \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 IFRS. Tuy nhi\u00ean, \u0111\u1ec3 b\u00e1o c\u00e1o n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 ng\u00e2n h\u00e0ng qu\u1ed1c t\u1ebf, b\u1ea1n v\u1eabn c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n<button class=\"rank-math-content-ai-tooltip\">AI-powered simplification<\/button><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf hi\u1ec7n nay kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh ti\u00eau chu\u1ea9n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n mu\u1ed1n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5787,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5785","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5785"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5785\/revisions"}],"predecessor-version":[{"id":5790,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5785\/revisions\/5790"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5787"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}