{"id":6071,"date":"2026-05-29T13:52:03","date_gmt":"2026-05-29T06:52:03","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6071"},"modified":"2026-05-29T13:52:03","modified_gmt":"2026-05-29T06:52:03","slug":"quy-dinh-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch v\u00e0 an to\u00e0n t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng h\u1eadu ki\u1ec3m v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 gi\u00e1m s\u00e1t hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro x\u1eed ph\u1ea1t m\u00e0 c\u00f2n n\u00e2ng cao uy t\u00edn v\u00e0 hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, ti\u00eau bi\u1ec3u nh\u01b0 c\u00e1c ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p quy m\u00f4 l\u1edbn hay m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y c\u00e0ng n\u1eb7ng theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 41\/2018\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00f2i h\u1ecfi c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh ph\u1ea3i li\u00ean t\u1ee5c c\u1eadp nh\u1eadt th\u00f4ng tin. B\u00e0i vi\u1ebft n\u00e0y t\u1eeb c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, chu\u1ea9n x\u00e1c v\u00e0 th\u1ef1c t\u1ebf nh\u1ea5t v\u1ec1 to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng quy ch\u1ebf li\u00ean quan, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1i \u01b0u v\u00e0 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ti\u1ec1m \u1ea9n.<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Thong_tin_nhanh_ve_quy_dinh_kiem_toan_bao_cao_tai_chinh_doanh_nghiep\" >Th\u00f4ng tin nhanh v\u1ec1 quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Khai_niem_va_vai_tro_trong_quy_dinh_kiem_toan_bao_cao_tai_chinh\" >Kh\u00e1i ni\u1ec7m v\u00e0 vai tr\u00f2 trong quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Khai_niem_kiem_toan_bao_cao_tai_chinh_duoi_goc_nhin_phap_ly\" >Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u01b0\u1edbi g\u00f3c nh\u00ecn ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Phan_biet_kiem_toan_bat_buoc_va_kiem_toan_tu_nguyen\" >Ph\u00e2n bi\u1ec7t ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_kiem_toan_trong_quan_tri_doanh_nghiep_va_minh_bach_thong_tin\" >Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 minh b\u1ea1ch th\u00f4ng tin<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Cac_van_ban_phap_luat_chi_phoi_quy_dinh_kiem_toan_bao_cao_tai_chinh\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Luat_Kiem_toan_doc_lap_so_672011QH12\" >Law on Independent Auditing No. 67\/2011\/QH12<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Nghi_dinh_so_172012ND-CP_huong_dan_Luat_Kiem_toan_doc_lap\" >Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 17\/2012\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Nghi_dinh_902025ND-CP_ve_doi_tuong_bat_buoc_kiem_toan_moi_nhat\" >Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n m\u1edbi nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#He_thong_Chuan_muc_Kiem_toan_Viet_Nam_VSA\" >Vietnam Auditing Standards System (VSA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Nghi_dinh_so_412018ND-CP_xu_phat_vi_pham_hanh_chinh_ke_toan_va_kiem_toan\" >Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m 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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_thuc_hien_kiem_toan_bao_cao_tai_chinh_hang_nam\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >Foreign direct investment (FDI) enterprises<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#To_chuc_tin_dung_va_chi_nhanh_ngan_hang_nuoc_ngoai\" >T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_bao_hiem_tai_bao_hiem_va_moi_gioi_bao_hiem\" >Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_nha_nuoc_nam_giu_tu_50_von_dieu_le_tro_len\" >Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_to_chuc_phat_hanh_va_to_chuc_kinh_doanh_chung_khoan\" >C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_quy_mo_lon_theo_tieu_chuan_moi\" >Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo ti\u00eau chu\u1ea9n m\u1edbi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_ky_hop_dong_va_nop_bao_cao_kiem_toan_doanh_nghiep_can_luu_y\" >Th\u1eddi h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_ve_thoi_han_ky_ket_hop_dong_dich_vu_kiem_toan_bctc\" >Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n bctc<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_ve_thoi_han_nop_bao_cao_tai_chinh_da_duoc_kiem_toan\" >Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m 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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_kiem_toan_bao_cao_tai_chinh_chuan_muc_va_thuc_te_trien_khai\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c v\u00e0 th\u1ef1c t\u1ebf tri\u1ec3n khai<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_1_Chuan_bi_kiem_toan_va_lap_ke_hoach_chi_tiet\" >Giai \u0111o\u1ea1n 1: Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_2_Thuc_hien_kiem_toan_tai_thuc_dia_doanh_nghiep\" >Giai \u0111o\u1ea1n 2: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i th\u1ef1c \u0111\u1ecba doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_3_Tong_hop_ket_qua_va_phat_hanh_bao_cao_kiem_toan\" >Giai \u0111o\u1ea1n 3: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m 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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_va_cach_xac_dinh_phi_kiem_toan_bao_cao_tai_chinh_toi_uu\" >Chi ph\u00ed v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed1i \u01b0u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Cac_yeu_to_cau_thanh_nen_muc_phi_kiem_toan_bao_cao_tai_chinh\" >C\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh n\u00ean m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Toi_uu_ngan_sach_khi_thue_dich_vu_kiem_toan_bao_cao_tai_chinh_uy_tin\" >T\u1ed1i \u01b0u ng\u00e2n s\u00e1ch khi thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh uy t\u00edn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Case_study_thuc_te_Rui_ro_xu_phat_va_truy_thu_thue_do_cham_kiem_toan_tai_Viet_Nam\" >Case study th\u1ef1c t\u1ebf: R\u1ee7i ro x\u1eed ph\u1ea1t v\u00e0 truy thu thu\u1ebf do ch\u1eadm ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Boi_canh_doanh_nghiep_FDI_nganh_san_xuat_linh_kien_tai_Binh_Duong\" >B\u1ed1i c\u1ea3nh doanh nghi\u1ec7p FDI ng\u00e0nh s\u1ea3n xu\u1ea5t linh ki\u1ec7n t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/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\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Sai_lam_trong_viec_hieu_sai_quy_dinh_kiem_toan_bao_cao_tai_chinh_cua_ke_toan_truong\" >Sai l\u1ea7m trong vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Hau_qua_phap_ly_va_phuong_an_xu_ly_tu_chuyen_gia_MAN\" >H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u1eeb chuy\u00ean gia MAN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Nhan_dinh_chuyen_gia_ve_rui_ro_tiem_an_cua_doanh_nghiep_khi_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 r\u1ee7i ro ti\u1ec1m \u1ea9n c\u1ee7a doanh nghi\u1ec7p khi ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Bay_lech_so_lieu_giua_so_sach_ke_toan_thue_va_bao_cao_tai_chinh_kiem_toan\" >B\u1eaby l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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-35\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Su_thieu_chuan_bi_ho_so_chung_tu_kiem_toan_cuoi_nam\" >S\u1ef1 thi\u1ebfu chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Khuyen_nghi_thuc_tien_tu_chuyen_gia_MAN_voi_hon_30_nam_kinh_nghiem\" >Khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n t\u1eeb chuy\u00ean gia MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Bang_tong_hop_cac_quy_dinh_phap_luat_cot_loi_ve_kiem_toan_doanh_nghiep\" >B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ed1t l\u00f5i v\u1ec1 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#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-39\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#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-40\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Cac_cau_hoi_thuong_gap_ve_quy_dinh_kiem_toan_bao_cao_tai_chinh\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Muc_xu_phat_hanh_chinh_khi_khong_thuc_hien_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\" >M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Don_vi_nao_duoc_phep_cung_cap_dich_vu_kiem_toan_bao_cao_tai_chinh_hop_phap\" >\u0110\u01a1n v\u1ecb n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Bao_cao_tai_chinh_da_kiem_toan_co_the_bi_co_quan_thue_thanh_tra_lai_khong\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf thanh tra l\u1ea1i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-dinh-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_kiem_toan_toi_thieu_cho_doanh_nghiep_FDI_hien_nay_khoang_bao_nhieu\" >Chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ed1i thi\u1ec3u cho doanh nghi\u1ec7p FDI hi\u1ec7n nay kho\u1ea3ng bao nhi\u00eau?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_nhanh_ve_quy_dinh_kiem_toan_bao_cao_tai_chinh_doanh_nghiep\"><\/span><b>Th\u00f4ng tin nhanh v\u1ec1 quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ed9c l\u1eadp s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n h\u00e0ng n\u0103m. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y d\u00f9ng \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, cung c\u1ea5p th\u00f4ng tin tin c\u1eady cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c cho c\u00e1c doanh nghi\u1ec7p FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd theo th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_va_vai_tro_trong_quy_dinh_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Kh\u00e1i ni\u1ec7m v\u00e0 vai tr\u00f2 trong quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6074\" aria-describedby=\"caption-attachment-6074\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6074\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-niem-va-vai-tro-trong-quy-dinh-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Kh\u00e1i ni\u1ec7m v\u00e0 vai tr\u00f2 trong quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-niem-va-vai-tro-trong-quy-dinh-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-niem-va-vai-tro-trong-quy-dinh-kiem-toan-bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-niem-va-vai-tro-trong-quy-dinh-kiem-toan-bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-niem-va-vai-tro-trong-quy-dinh-kiem-toan-bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khai-niem-va-vai-tro-trong-quy-dinh-kiem-toan-bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6074\" class=\"wp-caption-text\">Kh\u00e1i ni\u1ec7m v\u00e0 vai tr\u00f2 trong quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">Financial statement audit<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh. Vi\u1ec7c hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m, ph\u00e2n bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb v\u00e0 t\u1ea1o ni\u1ec1m tin v\u1edbi \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_kiem_toan_bao_cao_tai_chinh_duoi_goc_nhin_phap_ly\"><\/span><b>Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u01b0\u1edbi g\u00f3c nh\u00ecn ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the regulations at <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011<\/span><\/a><span style=\"font-weight: 400;\">, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n mang t\u00ednh \u0111\u1ed9c l\u1eadp kh\u00e1ch quan v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh n\u00e0y d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c thu th\u1eadp m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng th\u00f4ng qua c\u00e1c th\u1ee7 t\u1ee5c quan s\u00e1t, \u0111\u1ed1i chi\u1ebfu, ph\u1ecfng v\u1ea5n v\u00e0 t\u00ednh to\u00e1n l\u1ea1i. To\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, h\u00e0i h\u00f2a v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_bat_buoc_va_kiem_toan_tu_nguyen\"><\/span><b>Ph\u00e2n bi\u1ec7t ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb c\u1ee5 th\u1ec3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd kh\u00f4ng th\u1ec3 thay th\u1ebf, n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ch\u1ebf t\u00e0i b\u1ed5 sung kh\u1eafc nghi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Opposite, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n theo nhu c\u1ea7u n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. C\u00e1c c\u00f4ng ty gia \u0111\u00ecnh, doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u1eddng ch\u1ee7 \u0111\u1ed9ng thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 gia t\u0103ng \u0111\u1ed9 tin c\u1eady khi n\u1ed9p h\u1ed3 s\u01a1 vay v\u1ed1n ng\u00e2n h\u00e0ng, ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u1edbi \u0111\u1ed1i t\u00e1c ngo\u1ea1i ho\u1eb7c chu\u1ea9n b\u1ecb cho c\u00e1c th\u01b0\u01a1ng v\u1ee5 s\u00e1p nh\u1eadp, mua b\u00e1n (M&amp;A).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_trong_quan_tri_doanh_nghiep_va_minh_bach_thong_tin\"><\/span><b>Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 minh b\u1ea1ch th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">Independent audit<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c t\u1ea1o d\u1ef1ng ni\u1ec1m tin cho th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u00ean li\u00ean quan tr\u1ef1c ti\u1ebfp. \u00dd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 c\u01a1 s\u1edf v\u1eefng ch\u1eafc \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ban \u0111i\u1ec1u h\u00e0nh, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00e2n b\u1ed5 d\u00f2ng v\u1ed1n ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u01b0 C\u01a1 quan Thu\u1ebf, \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 c\u0103n c\u1ee9 tin c\u1eady cao \u0111\u1ec3 gi\u00e1m s\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 s\u1ef1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u00f2n gi\u00fap ban gi\u00e1m \u0111\u1ed1c ph\u00e1t hi\u1ec7n c\u00e1c l\u1ed7 h\u1ed5ng trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 ng\u0103n ng\u1eeba r\u1ee7i ro gian l\u1eadn th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_chi_phoi_quy_dinh_kiem_toan_bao_cao_tai_chinh\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6073\" aria-describedby=\"caption-attachment-6073\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6073\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-van-ban-phap-luat-chi-phoi-quy-dinh-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-van-ban-phap-luat-chi-phoi-quy-dinh-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-van-ban-phap-luat-chi-phoi-quy-dinh-kiem-toan-bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-van-ban-phap-luat-chi-phoi-quy-dinh-kiem-toan-bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-van-ban-phap-luat-chi-phoi-quy-dinh-kiem-toan-bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-van-ban-phap-luat-chi-phoi-quy-dinh-kiem-toan-bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6073\" class=\"wp-caption-text\">C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng, t\u1eeb lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh \u0111\u1ebfn h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c chuy\u00ean ng\u00e0nh. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, h\u1ea1n ch\u1ebf r\u1ee7i ro x\u1eed ph\u1ea1t v\u00e0 ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Kiem_toan_doc_lap_so_672011QH12\"><\/span><b>Law on Independent Auditing No. 67\/2011\/QH12<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011 l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c cao nh\u1ea5t trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam. Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, c\u0169ng nh\u01b0 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ecdi h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi lu\u1eadt, c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 li\u00ean quan \u0111\u1ec1u ph\u1ea3i c\u0103n c\u1ee9 v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u00e0y. \u0110\u00e2y l\u00e0 kim ch\u1ec9 nam t\u1ed1i cao \u0111\u1ecbnh h\u00ecnh c\u1ea5u tr\u00fac v\u00e0 quy chu\u1ea9n c\u1ee7a th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam su\u1ed1t h\u01a1n m\u1ed9t th\u1eadp k\u1ef7 qua.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_so_172012ND-CP_huong_dan_Luat_Kiem_toan_doc_lap\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 17\/2012\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m chi ti\u1ebft h\u00f3a m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. V\u0103n b\u1ea3n n\u00e0y h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, th\u1ee7 t\u1ee5c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp kh\u00e1ch quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u00fang c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p. \u0110i\u1ec1u n\u00e0y b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_902025ND-CP_ve_doi_tuong_bat_buoc_kiem_toan_moi_nhat\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m c\u1eadp nh\u1eadt c\u00e1c ti\u00eau chu\u1ea9n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 n\u1ec1n kinh t\u1ebf hi\u1ec7n \u0111\u1ea1i, Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft di\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 chu\u1ea9n h\u00f3a c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn. S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u00e0y gi\u00fap \u0111\u1ecbnh h\u00ecnh r\u00f5 r\u00e0ng h\u01a1n ranh gi\u1edbi tu\u00e2n th\u1ee7 cho c\u00e1c t\u1eadp \u0111o\u00e0n v\u00e0 c\u00f4ng ty t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c thay \u0111\u1ed5i c\u1ed1t l\u00f5i trong ngh\u1ecb \u0111\u1ecbnh n\u00e0y gi\u00fap c\u00e1c CFO ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n s\u1eb5n s\u00e0ng tr\u01b0\u1edbc khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd s\u1eafc b\u00e9n gi\u00fap n\u00e2ng cao t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh to\u00e0n qu\u1ed1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_Chuan_muc_Kiem_toan_Viet_Nam_VSA\"><\/span><b>Vietnam Auditing Standards System (VSA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam bao g\u1ed3m h\u00e0ng ch\u1ee5c chu\u1ea9n m\u1ef1c chuy\u00ean ng\u00e0nh quy \u0111\u1ecbnh chi ti\u1ebft t\u1eeb \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, thu th\u1eadp b\u1eb1ng ch\u1ee9ng cho \u0111\u1ebfn c\u00e1ch th\u1ee9c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t h\u1ec7 th\u1ed1ng n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n \u0111\u1ed3ng \u0111\u1ec1u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, vi\u1ec7c hi\u1ec3u s\u01a1 b\u1ed9 v\u1ec1 VSA gi\u00fap ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 v\u1edbi \u0111o\u00e0n ki\u1ec3m to\u00e1n, \u0111\u1ed3ng th\u1eddi hi\u1ec3u r\u00f5 gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m gi\u1eefa ban gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb (ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh) v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp (ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_so_412018ND-CP_xu_phat_vi_pham_hanh_chinh_ke_toan_va_kiem_toan\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd r\u0103n \u0111e c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00e1c h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u00fang h\u1ea1n, kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ho\u1eb7c c\u1ea3n tr\u1edf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea5t nghi\u00eam kh\u1eafc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u00e0y c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. \u0110i k\u00e8m v\u1edbi ph\u1ea1t ti\u1ec1n l\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 c\u01b0\u1ee1ng ch\u1ebf nh\u01b0 bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_thuc_hien_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh nhi\u1ec1u nh\u00f3m doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro cho n\u1ec1n kinh t\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, tr\u00e1nh c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u00e0 n\u00e2ng cao uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>Foreign direct investment (FDI) enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All <\/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;\"> ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 l\u1edbn hay nh\u1ecf, doanh thu hay s\u1ed1 v\u1ed1n g\u00f3p, \u0111\u1ec1u thu\u1ed9c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> h\u00e0ng n\u0103m. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nh\u1ea5t qu\u00e1n nh\u1eb1m qu\u1ea3n l\u00fd lu\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf v\u00e0 ch\u1ed1ng th\u1ea5t thu thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 r\u1ee7i ro chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1c chi nh\u00e1nh th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng c\u00e1c doanh nghi\u1ec7p FDI th\u01b0\u1eddng \u0111\u1ed1i di\u1ec7n v\u1edbi s\u1ef1 ki\u1ec3m tra li\u00ean ng\u00e0nh r\u1ea5t nghi\u00eam ng\u1eb7t, do \u0111\u00f3 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 b\u1ea3o v\u1ec7 danh ti\u1ebfng v\u00e0 d\u00f2ng v\u1ed1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 ngo\u1ea1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_va_chi_nhanh_ngan_hang_nuoc_ngoai\"><\/span><b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng bao g\u1ed3m ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng ty t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 v\u00e0 c\u00e1c chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam lu\u00f4n n\u1eb1m trong nh\u00f3m gi\u00e1m s\u00e1t \u0111\u1eb7c bi\u1ec7t. Quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y c\u1ef1c k\u1ef3 kh\u1eaft khe nh\u1eb1m \u0111\u1ea3m b\u1ea3o an to\u00e0n h\u1ec7 th\u1ed1ng ti\u1ec1n t\u1ec7 qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m th\u00f4ng th\u01b0\u1eddng, c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp \u0111\u1ecbnh k\u1ef3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo y\u00eau c\u1ea7u c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_hiem_tai_bao_hiem_va_moi_gioi_bao_hiem\"><\/span><b>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n c\u1ee7a h\u00e0ng tri\u1ec7u kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi d\u00e2n. V\u00ec th\u1ebf, c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, c\u00f4ng ty t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a nh\u00f3m n\u00e0y ph\u1ea3i l\u00e0m r\u00f5 kh\u1ea3 n\u0103ng thanh to\u00e1n, m\u1ee9c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 v\u00e0 t\u00ednh an to\u00e0n c\u1ee7a danh m\u1ee5c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. Vi\u1ec7c ki\u1ec3m to\u00e1n nghi\u00eam t\u00fac gi\u00fap duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh cho to\u00e0n b\u1ed9 th\u1ecb tr\u01b0\u1eddng b\u1ea3o hi\u1ec3m t\u00e0i ch\u00ednh qu\u1ed1c gia.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nha_nuoc_nam_giu_tu_50_von_dieu_le_tro_len\"><\/span><b>Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a nh\u00e2n d\u00e2n \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ecdi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u00e1m s\u00e1t hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ph\u00f2ng ch\u1ed1ng tham nh\u0169ng v\u00e0 th\u1ea5t tho\u00e1t l\u00e3ng ph\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau khi \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai minh b\u1ea1ch v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan ch\u1ee7 qu\u1ea3n qu\u1ea3n l\u00fd ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng h\u00e0ng n\u0103m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_to_chuc_phat_hanh_va_to_chuc_kinh_doanh_chung_khoan\"><\/span><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn v\u00e0 v\u1eeba, c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n (HOSE, HNX, UPCoM) c\u00f9ng c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Vi\u1ec7c n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng tri\u1ec7u nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ea1i ch\u00fang v\u00e0 duy tr\u00ec t\u00ednh minh b\u1ea1ch t\u1ed1i \u0111a cho th\u1ecb tr\u01b0\u1eddng v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y, vi\u1ec7c ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp uy t\u00edn n\u1eb1m trong danh s\u00e1ch \u0111\u01b0\u1ee3c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ph\u00ea duy\u1ec7t ch\u1ea5p thu\u1eadn h\u00e0ng n\u0103m. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o c\u0169ng ng\u1eafn h\u01a1n v\u00e0 ch\u1ecbu m\u1ee9c ch\u1ebf t\u00e0i vi ph\u1ea1m c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ef1c k\u1ef3 g\u1eaft gao.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon_theo_tieu_chuan_moi\"><\/span><b>Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo ti\u00eau chu\u1ea9n m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t h\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c doanh nghi\u1ec7p ngo\u00e0i qu\u1ed1c doanh kh\u00f4ng thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean nh\u01b0ng c\u00f3 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m n\u1ebfu \u0111\u00e1p \u1ee9ng t\u1eeb 2 trong 3 ti\u00eau ch\u00ed c\u1ed1t l\u00f5i sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total assets:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea1t t\u1eeb 100 t\u1ef7 VN\u0110 tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total revenue<\/b><span style=\"font-weight: 400;\">: C\u00f3 t\u1ed5ng doanh thu c\u1ee7a n\u0103m t\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Number of employees:<\/b><span style=\"font-weight: 400;\"> C\u00f3 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng tham gia \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m t\u1eeb 200 ng\u01b0\u1eddi tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y h\u01b0\u1edbng t\u1edbi vi\u1ec7c chu\u1ea9n h\u00f3a qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n l\u1edbn, \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a n\u1ec1n kinh t\u1ebf t\u01b0 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 ph\u00f2ng ch\u1ed1ng c\u00e1c r\u1ee7i ro n\u1ee3 x\u1ea5u \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh qu\u1ed1c gia.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_ky_hop_dong_va_nop_bao_cao_kiem_toan_doanh_nghiep_can_luu_y\"><\/span><b>Th\u1eddi h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 ngh\u0129a v\u1ee5 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. N\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi gian theo quy \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, tr\u00e1nh vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n di\u1ec5n ra thu\u1eadn l\u1ee3i, \u0111\u00fang ti\u1ebfn \u0111\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_han_ky_ket_hop_dong_dich_vu_kiem_toan_bctc\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n bctc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u1ee7 th\u1eddi gian kh\u1ea3o s\u00e1t, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft ph\u00f9 h\u1ee3p nh\u1ea5t, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n bctc h\u00e0ng n\u0103m b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c giao k\u1ebft b\u1eb1ng v\u0103n b\u1ea3n mu\u1ed9n nh\u1ea5t l\u00e0 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, n\u1ebfu n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 th\u00ec h\u1ea1n cu\u1ed1i \u0111\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p l\u00e0 ng\u00e0y 01\/12 c\u1ee7a n\u0103m \u0111\u00f3. Vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng qu\u00e1 mu\u1ed9n kh\u00f4ng ch\u1ec9 vi ph\u1ea1m h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n l\u00e0m gi\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n do ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng k\u1ecbp ch\u1ee9ng ki\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n cu\u1ed1i n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_han_nop_bao_cao_tai_chinh_da_duoc_kiem_toan\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f9ng th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i chi ti\u1ebft theo t\u00ednh ch\u1ea5t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 ki\u1ec3m to\u00e1n t\u1ed1i \u0111a l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m (th\u01b0\u1eddng l\u00e0 ng\u00e0y 30\/03 ho\u1eb7c 31\/03 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo t\u00f9y thu\u1ed9c s\u1ed1 ng\u00e0y c\u1ee5 th\u1ec3 c\u1ee7a th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 ni\u00eam y\u1ebft:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 th\u00f4ng tin v\u00e0 n\u1ed9p trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean trong th\u1eddi h\u1ea1n 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac b\u00e1n ni\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 quan nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n bao g\u1ed3m: C\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, C\u01a1 quan Th\u1ed1ng k\u00ea c\u1ea5p t\u1ec9nh\/th\u00e0nh ph\u1ed1, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p\/Khu ch\u1ebf xu\u1ea5t (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI n\u1eb1m trong khu c\u00f4ng nghi\u1ec7p) v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_bao_cao_tai_chinh_chuan_muc_va_thuc_te_trien_khai\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c v\u00e0 th\u1ef1c t\u1ebf tri\u1ec3n khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-bao-cao-tai-chinh\/\">Financial statement audit process<\/a> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nhi\u1ec1u giai \u0111o\u1ea1n ch\u1eb7t ch\u1ebd nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh kh\u00e1ch quan, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n hi\u1ec7n h\u00e0nh. Vi\u1ec7c hi\u1ec3u r\u00f5 t\u1eebng b\u01b0\u1edbc tri\u1ec3n khai gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Chuan_bi_kiem_toan_va_lap_ke_hoach_chi_tiet\"><\/span><b>Giai \u0111o\u1ea1n 1: Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n \u0111\u1ea7u ti\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh t\u00ecm hi\u1ec3u m\u00f4i tr\u01b0\u1eddng kinh doanh, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u0111\u1eb7c th\u00f9 t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eb1m nh\u1eadn di\u1ec7n v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau \u0111\u00f3, tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n chi ti\u1ebft, ph\u00e2n c\u00f4ng nh\u00e2n s\u1ef1 ph\u00f9 h\u1ee3p, x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu ki\u1ec3m to\u00e1n v\u00e0 l\u00ean l\u1ecbch tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee5 th\u1ec3 v\u1edbi ban gi\u00e1m \u0111\u1ed1c v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_toan_tai_thuc_dia_doanh_nghiep\"><\/span><b>Giai \u0111o\u1ea1n 2: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i th\u1ef1c \u0111\u1ecba doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n c\u1ed1t l\u00f5i c\u1ee7a quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u1ea7n l\u1edbn th\u1eddi gian ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng ho\u1eb7c nh\u00e0 m\u00e1y c\u1ee7a doanh nghi\u1ec7p. C\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng ki\u1ebfn th\u1ef1c t\u1ebf c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n vi\u00ean tr\u1ef1c ti\u1ebfp tham gia gi\u00e1m s\u00e1t vi\u1ec7c ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m x\u00e1c minh s\u1ef1 hi\u1ec7n h\u1eefu th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e1nh gi\u00e1 t\u00ednh li\u00ean t\u1ee5c v\u00e0 hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n c\u00e1c th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ea7u ra, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 s\u1ed5 c\u00e1i v\u1edbi s\u1ed5 chi ti\u1ebft, g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 \u0111\u1ebfn kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p, ki\u1ec3m tra t\u00ednh to\u00e1n l\u1ea1i s\u1ed1 li\u1ec7u tr\u00edch kh\u1ea5u hao, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n n\u00e0y, s\u1ef1 h\u1ee3p t\u00e1c cung c\u1ea5p h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ecbp th\u1eddi t\u1eeb b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh r\u1ea5t l\u1edbn t\u1edbi ti\u1ebfn \u0111\u1ed9 c\u1ee7a to\u00e0n b\u1ed9 cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Tong_hop_ket_qua_va_phat_hanh_bao_cao_kiem_toan\"><\/span><b>Giai \u0111o\u1ea1n 3: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t c\u00f4ng vi\u1ec7c th\u1ef1c \u0111\u1ecba, ki\u1ec3m to\u00e1n vi\u00ean t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n thu th\u1eadp \u0111\u01b0\u1ee3c v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f9ng ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p v\u1ec1 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ed1i tho\u1ea1i k\u1ef9 thu\u1eadt quan tr\u1ecdng \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c kh\u00e1c bi\u1ec7t v\u1ec1 quan \u0111i\u1ec3m x\u1eed l\u00fd k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n s\u1ebd d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n g\u1eedi doanh nghi\u1ec7p xem x\u00e9t tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh ch\u00ednh th\u1ee9c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p (\u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb, \u00fd ki\u1ebfn tr\u00e1i ng\u01b0\u1ee3c ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_va_cach_xac_dinh_phi_kiem_toan_bao_cao_tai_chinh_toi_uu\"><\/span><b>Chi ph\u00ed v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed1i \u01b0u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 quy m\u00f4 doanh nghi\u1ec7p, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 \u00e1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u ph\u00f9 h\u1ee3p s\u1ebd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch hi\u1ec7u qu\u1ea3 m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_cau_thanh_nen_muc_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh n\u00ean m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 m\u1ed9t khung gi\u00e1 c\u1ed1 \u0111\u1ecbnh chung cho m\u1ecdi doanh nghi\u1ec7p m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t c\u1ea5u th\u00e0nh n\u00ean kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng doanh thu:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1ed1n t\u00e0i s\u1ea3n v\u00e0 doanh thu c\u00e0ng l\u1edbn th\u00ec ph\u1ea1m vi ch\u1ecdn m\u1eabu ki\u1ec3m tra c\u00e0ng r\u1ed9ng, m\u1ee9c ph\u00ed theo \u0111\u00f3 s\u1ebd t\u1ef7 l\u1ec7 thu\u1eadn t\u0103ng theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p ng\u00e0nh ngh\u1ec1:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay c\u00f3 ph\u00ed ki\u1ec3m to\u00e1n th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t c\u00f3 quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh ph\u1ee9c t\u1ea1p ho\u1eb7c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00f3 nhi\u1ec1u c\u00f4ng tr\u00ecnh k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m t\u1ea1i nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ecba l\u00fd kh\u00e1c nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ea5t l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p y\u1ebfu k\u00e9m, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n hay b\u1ecb l\u1ed7i ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ebd l\u00e0m t\u0103ng r\u1ee7i ro v\u00e0 k\u00e9o d\u00e0i th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, d\u1eabn t\u1edbi ph\u00ed ki\u1ec3m to\u00e1n cao h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c \u0111\u1ed9 uy t\u00edn c\u1ee7a h\u00e3ng ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c h\u00e3ng ki\u1ec3m to\u00e1n thu\u1ed9c nh\u00f3m Big 4 s\u1ebd cao h\u01a1n v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba do gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0 ti\u00eau chu\u1ea9n ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng qu\u1ed1c t\u1ebf nghi\u00eam ng\u1eb7t m\u00e0 h\u1ecd \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_ngan_sach_khi_thue_dich_vu_kiem_toan_bao_cao_tai_chinh_uy_tin\"><\/span><b>T\u1ed1i \u01b0u ng\u00e2n s\u00e1ch khi thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a ng\u00e2n s\u00e1ch <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> m\u00e0 v\u1eabn nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p t\u01b0\u01a1ng x\u1ee9ng, doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb g\u1ecdn g\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p h\u00e3y y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ho\u00e0n th\u00e0nh kh\u00f3a s\u1ed5 s\u1edbm, l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u1ea3ng k\u00ea chi ti\u1ebft t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ho\u00e0n t\u1ea5t tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n v\u00e0o l\u00e0m vi\u1ec7c. Vi\u1ec7c n\u00e0y gi\u00fap r\u00fat ng\u1eafn t\u1ed1i \u0111a th\u1eddi gian th\u1ef1c \u0111\u1ecba c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, t\u1eeb \u0111\u00f3 gi\u1ea3m ph\u00ed d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng s\u1edbm:<\/b><span style=\"font-weight: 400;\"> Tr\u00e1nh vi\u1ec7c k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u00e0o m\u00f9a cao \u0111i\u1ec3m (th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3 n\u0103m sau) v\u00ec khi \u0111\u00f3 n\u0103ng l\u1ef1c nh\u00e2n s\u1ef1 c\u1ee7a c\u00e1c h\u00e3ng ki\u1ec3m to\u00e1n \u0111\u1ec1u b\u1ecb qu\u00e1 t\u1ea3i, gi\u00e1 ph\u00ed <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bctc\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n bctc <\/span><\/a><span style=\"font-weight: 400;\">s\u1ebd b\u1ecb \u0111\u1ea9y l\u00ean cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ecm ki\u1ebfm c\u00e1c \u0111\u1ed1i t\u00e1c uy t\u00edn c\u00f3 kinh nghi\u1ec7m chuy\u00ean s\u00e2u:<\/b><span style=\"font-weight: 400;\"> Ch\u1ecdn c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m l\u00e2u n\u0103m trong ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a m\u00ecnh. S\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 l\u0129nh v\u1ef1c c\u1ee7a h\u1ecd s\u1ebd gi\u00fap quy tr\u00ecnh ki\u1ec3m to\u00e1n di\u1ec5n ra nhanh ch\u00f3ng, tr\u01a1n tru v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh c\u00e1c chi ph\u00ed ngo\u00e0i h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Rui_ro_xu_phat_va_truy_thu_thue_do_cham_kiem_toan_tai_Viet_Nam\"><\/span><b>Case study th\u1ef1c t\u1ebf: R\u1ee7i ro x\u1eed ph\u1ea1t v\u00e0 truy thu thu\u1ebf do ch\u1eadm ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 ghi nh\u1eadn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 \u0111\u1ed1i m\u1eb7t nguy c\u01a1 thanh tra thu\u1ebf do ch\u1eadm th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh. Qua m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p FDI trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ch\u1eadm ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 k\u00e9o theo nhi\u1ec1u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh_doanh_nghiep_FDI_nganh_san_xuat_linh_kien_tai_Binh_Duong\"><\/span><b>B\u1ed1i c\u1ea3nh doanh nghi\u1ec7p FDI ng\u00e0nh s\u1ea3n xu\u1ea5t linh ki\u1ec7n t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Vina-Tech l\u00e0 doanh nghi\u1ec7p FDI 100% v\u1ed1n H\u00e0n Qu\u1ed1c chuy\u00ean s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed ho\u1ea1t \u0111\u1ed9ng t\u1ea1i khu c\u00f4ng nghi\u1ec7p \u1edf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng. N\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2025, do c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ed9t ng\u1ed9t nh\u00e2n s\u1ef1 v\u1ecb tr\u00ed K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 vi\u1ec7c tuy\u1ec3n d\u1ee5ng thay th\u1ebf g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ecb d\u1ed3n \u1ee9, ch\u1eadm tr\u1ec5 kh\u00f3a s\u1ed5 k\u00e9o d\u00e0i \u0111\u1ebfn t\u1eadn gi\u1eefa n\u0103m 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_lam_trong_viec_hieu_sai_quy_dinh_kiem_toan_bao_cao_tai_chinh_cua_ke_toan_truong\"><\/span><b>Sai l\u1ea7m trong vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n m\u1edbi nh\u1eadn vi\u1ec7c do thi\u1ebfu kinh nghi\u1ec7m l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p FDI \u0111\u00e3 l\u1ea7m t\u01b0\u1edfng r\u1eb1ng: v\u00ec doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n l\u1ed7 k\u1ebf ho\u1ea1ch n\u00ean ch\u01b0a c\u1ea7n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n, ho\u1eb7c c\u00f3 th\u1ec3 n\u1ed9p ch\u1eadm c\u00f9ng th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung m\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t n\u1eb7ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, C\u00f4ng ty Vina-Tech \u0111\u00e3 kh\u00f4ng ti\u1ebfn h\u00e0nh k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n bctc \u0111\u00fang h\u1ea1n tr\u01b0\u1edbc ng\u00e0y 30\/11\/2025 v\u00e0 ch\u1eadm tr\u1ec5 ho\u00e0n to\u00e0n vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc khi th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/03\/2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_va_phuong_an_xu_ly_tu_chuyen_gia_MAN\"><\/span><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u1eeb chuy\u00ean gia MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u00e0o th\u00e1ng 05\/2026, C\u00f4ng ty Vina-Tech nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thanh tra h\u00e0nh ch\u00ednh \u0111\u1ed9t xu\u1ea5t v\u00e0 th\u00f4ng b\u00e1o x\u1eed ph\u1ea1t n\u1eb7ng t\u1eeb Thanh tra S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng. C\u00e1c l\u1ed7i vi ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y. M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u00e1p d\u1ee5ng k\u1ecbch khung theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, d\u1eabn t\u1edbi vi\u1ec7c c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf to\u00e0n di\u1ec7n ngay l\u1eadp t\u1ee9c \u0111\u1ed1i v\u1edbi ni\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh 2025.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc t\u00ecnh hu\u1ed1ng kh\u1ea9n c\u1ea5p \u0111\u00f3, ban gi\u00e1m \u0111\u1ed1c Vina-Tech \u0111\u00e3 li\u00ean h\u1ec7 kh\u1ea9n c\u1ea5p v\u1edbi c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eed ngay m\u1ed9t \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 k\u1ebf to\u00e1n xu\u1ed1ng nh\u00e0 m\u00e1y h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, d\u1ecdn d\u1eb9p l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m c\u00e1c l\u1ed7i l\u1ec7ch s\u1ed1 li\u1ec7u trong v\u00f2ng 7 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfn h\u00e0nh quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nhanh ch\u00f3ng nh\u01b0ng b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t chu\u1ea9n m\u1ef1c VSA, ho\u00e0n th\u00e0nh v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh x\u00e1c g\u1eedi n\u1ed9p b\u1ed5 sung cho c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1edbi \u0111o\u00e0n thanh tra thu\u1ebf, ch\u1ee9ng minh t\u00ednh trung th\u1ef1c h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t v\u00e0 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro b\u1ecb truy thu thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u1edd s\u1ef1 can thi\u1ec7p k\u1ecbp th\u1eddi c\u1ee7a MAN, doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3m thi\u1ec3u \u0111\u01b0\u1ee3c t\u1ed1i \u0111a thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh v\u00e0 nhanh ch\u00f3ng \u1ed5n \u0111\u1ecbnh l\u1ea1i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh th\u01b0\u1eddng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_ve_rui_ro_tiem_an_cua_doanh_nghiep_khi_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 r\u1ee7i ro ti\u1ec1m \u1ea9n c\u1ee7a doanh nghi\u1ec7p khi ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n li\u00ean quan \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u, thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u01b0a ch\u1eb7t ch\u1ebd. Vi\u1ec7c nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 \u00e1p d\u1ee5ng gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb thanh tra thu\u1ebf, ch\u1eadm ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1t sinh chi ph\u00ed x\u1eed l\u00fd kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bay_lech_so_lieu_giua_so_sach_ke_toan_thue_va_bao_cao_tai_chinh_kiem_toan\"><\/span><b>B\u1eaby l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t sai s\u00f3t kinh \u0111i\u1ec3n m\u00e0 t\u00f4i li\u00ean t\u1ee5c b\u1eaft g\u1eb7p trong su\u1ed1t h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1 ki\u1ec3m to\u00e1n l\u00e0 s\u1ef1 b\u1ea5t nh\u1ea5t v\u00e0 l\u1ec7ch s\u1ed1 li\u1ec7u nghi\u00eam tr\u1ecdng gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p cho \u0111o\u00e0n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 th\u00f3i quen ch\u1ea1y theo s\u1ed1 li\u1ec7u thu\u1ebf m\u00e0 b\u1ecf qua c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (VAS\/VSA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y th\u01b0\u1eddng n\u1eb1m \u1edf c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc, chi ph\u00ed tr\u00edch tr\u01b0\u1edbc, ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho. Khi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf kh\u00e1ch quan, doanh nghi\u1ec7p l\u1ea1i lo s\u1ee3 s\u1ed1 li\u1ec7u l\u1ec7ch v\u1edbi t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng c\u01a1 quan thu\u1ebf ng\u00e0y nay c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00f4ng c\u1ee5 CNTT th\u00f4ng minh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. B\u1ea5t k\u1ef3 s\u1ef1 l\u1ec7ch s\u1ed1 li\u1ec7u v\u00f4 l\u00fd n\u00e0o m\u00e0 kh\u00f4ng c\u00f3 b\u1ea3ng gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch h\u1ee3p l\u00fd \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng bi\u1ebfn doanh nghi\u1ec7p th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra thu\u1ebf \u01b0u ti\u00ean trong n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_thieu_chuan_bi_ho_so_chung_tu_kiem_toan_cuoi_nam\"><\/span><b>S\u1ef1 thi\u1ebfu chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u g\u1eb7p t\u00ecnh tr\u1ea1ng b\u1ecb \u0111\u1ed9ng khi \u0111o\u00e0n ki\u1ec3m to\u00e1n b\u1eaft \u0111\u1ea7u v\u00e0o l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i v\u0103n ph\u00f2ng. S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng ch\u01b0a \u0111\u1ed1i chi\u1ebfu, th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 g\u1eedi \u0111i ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c, bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ecb th\u1ea5t l\u1ea1c l\u00e0 nh\u1eefng l\u1ed7i h\u1ec7 th\u1ed1ng r\u1ea5t ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c thi\u1ebfu chu\u1ea9n b\u1ecb n\u00e0y g\u00e2y ra s\u1ef1 m\u1ec7t m\u1ecfi v\u00e0 \u1ee9c ch\u1ebf cho c\u1ea3 hai ph\u00eda. K\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i l\u00e0m vi\u1ec7c ngo\u00e0i gi\u1edd \u0111\u1ec3 l\u1ee5c t\u00ecm ch\u1ee9ng t\u1eeb c\u0169, trong khi ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i k\u00e9o d\u00e0i th\u1eddi gian ch\u1edd \u0111\u1ee3i t\u1ea1i th\u1ef1c \u0111\u1ecba. H\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp l\u00e0 ti\u1ebfn \u0111\u1ed9 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u1ecb ch\u1eadm tr\u1ec5, \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng t\u1edbi ti\u1ebfn \u0111\u1ed9 n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin ra th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khuyen_nghi_thuc_tien_tu_chuyen_gia_MAN_voi_hon_30_nam_kinh_nghiem\"><\/span><b>Khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n t\u1eeb chuy\u00ean gia MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m kh\u00f4ng c\u00f2n l\u00e0 n\u1ed7i lo \u00e2u \u00e1m \u1ea3nh c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n m\u1ed7i \u0111\u1ed9 xu\u00e2n v\u1ec1, c\u00e1c CFO v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n ch\u1ee7 \u0111\u1ed9ng sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 m\u1ea1nh:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m m\u1edbi ki\u1ec3m tra s\u1ed1 li\u1ec7u. H\u00e3y thi\u1ebft l\u1eadp quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd gi\u1eefa th\u1ee7 qu\u1ef9 v\u1edbi k\u1ebf to\u00e1n, gi\u1eefa k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 v\u1edbi b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng v\u00e0 mua h\u00e0ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c nhi\u1ec1u chi nh\u00e1nh, vi\u1ec7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n bctc v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n so\u00e1t x\u00e9t b\u00e1n ni\u00ean ho\u1eb7c ki\u1ec3m to\u00e1n th\u1ef1c \u0111\u1ecba \u0111\u1ee3t 1 v\u00e0o th\u00e1ng 10-11 h\u00e0ng n\u0103m l\u00e0 gi\u1ea3i ph\u00e1p c\u1ef1c k\u1ef3 th\u00f4ng minh. Vi\u1ec7c n\u00e0y gi\u00fap x\u1eed l\u00fd s\u1edbm h\u01a1n 80% c\u00e1c v\u01b0\u1edbng m\u1eafc k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n n\u01b0\u1edbc r\u00fat cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ed3ng h\u00e0nh d\u00e0i h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eebng coi c\u00f4ng ty ki\u1ec3m to\u00e1n ch\u1ec9 l\u00e0 b\u00ean \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p ph\u1ea1t cho xong ngh\u0129a v\u1ee5. H\u00e3y coi h\u1ecd l\u00e0 m\u1ed9t \u0111\u1ed1i t\u00e1c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro chuy\u00ean nghi\u1ec7p. H\u00e3y ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c cao, gi\u00e0u kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n v\u00e0 s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh k\u1ef9 thu\u1eadt tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf khi c\u00f3 thanh tra.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_cac_quy_dinh_phap_luat_cot_loi_ve_kiem_toan_doanh_nghiep\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ed1t l\u00f5i v\u1ec1 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ed1t l\u00f5i v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, tr\u00e1nh r\u1ee7i ro x\u1eed ph\u1ea1t v\u00e0 b\u1ea3o \u0111\u1ea3m ti\u1ebfn \u0111\u1ed9 n\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. B\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tra c\u1ee9u c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ed1t l\u00f5i v\u1ec1 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 21.2425%; text-align: center;\"><b>Ti\u00eau ch\u00ed ph\u00e2n t\u00edch<\/b><\/td>\n<td style=\"width: 46.2926%; text-align: center;\"><b>N\u1ed9i dung chi ti\u1ebft quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><\/td>\n<td style=\"width: 31.5631%; text-align: center;\"><b>V\u0103n b\u1ea3n ph\u00e1p l\u00fd d\u1eabn chi\u1ebfu \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2425%; text-align: center;\"><span style=\"font-weight: 400;\">Required subjects<\/span><\/td>\n<td style=\"width: 46.2926%; text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, C\u00f4ng ty \u0111\u1ea1i ch\u00fang, Doanh nghi\u1ec7p t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn.<\/span><\/td>\n<td style=\"width: 31.5631%; text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 &amp; Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2425%; text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 46.2926%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/td>\n<td style=\"width: 31.5631%; text-align: center;\"><span style=\"font-weight: 400;\">Independent Auditing Law 2011<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2425%; text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o<\/span><\/td>\n<td style=\"width: 46.2926%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng tr\u01b0\u1edbc ng\u00e0y 31\/03 n\u0103m sau \u0111\u1ed1i v\u1edbi k\u1ef3 k\u1ebf to\u00e1n d\u01b0\u01a1ng l\u1ecbch).<\/span><\/td>\n<td style=\"width: 31.5631%; text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n 2015 &amp; Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2425%; text-align: center;\"><span style=\"font-weight: 400;\">Reporting agency<\/span><\/td>\n<td style=\"width: 46.2926%; text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, C\u01a1 quan Th\u1ed1ng k\u00ea c\u1ea5p t\u1ec9nh, S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p (n\u1ebfu c\u00f3).<\/span><\/td>\n<td style=\"width: 31.5631%; text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n 2015 &amp; C\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.2425%; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p<\/span><\/td>\n<td style=\"width: 46.2926%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 20 tri\u1ec7u \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c.<\/span><\/td>\n<td style=\"width: 31.5631%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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;\">Quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 thu\u1ea7n t\u00fay l\u00e0 m\u1ed9t r\u00e0o c\u1ea3n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i v\u01b0\u1ee3t qua \u0111\u1ec3 tr\u00e1nh nh\u1eefng \u00e1n ph\u1ea1t n\u1eb7ng n\u1ec1 t\u1eeb c\u01a1 quan thu\u1ebf v\u00e0 thanh tra t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc. Nh\u00ecn s\u00e2u s\u1eafc h\u01a1n d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i, \u0111\u00e2y ch\u00ednh l\u00e0 c\u01a1 h\u1ed9i tuy\u1ec7t v\u1eddi \u0111\u1ec3 c\u00e1c CFO, K\u1ebf to\u00e1n tr\u01b0\u1edfng r\u00e0 so\u00e1t to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, thanh l\u1ecdc c\u00e1c r\u1ee7i ro k\u1ebf to\u00e1n t\u00edch t\u1ee5 v\u00e0 minh b\u1ea1ch h\u00f3a b\u1ee9c tranh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f9ng c\u00e1c \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c quan tr\u1ecdng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 v\u01b0\u1ee3t qua c\u00e1c k\u1ef3 ki\u1ec3m to\u00e1n su\u00f4n s\u1ebb nh\u1ea5t, doanh nghi\u1ec7p lu\u00f4n c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a m\u1ed9t \u0111\u1ed1i t\u00e1c chuy\u00ean m\u00f4n th\u1ef1c s\u1ef1 \u0111\u00e1ng tin c\u1eady. MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 m\u1ea1ng l\u01b0\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf uy t\u00edn h\u00e0ng \u0111\u1ea7u v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u00f3 tr\u00ean 30 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u00f9ng s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc, th\u1ef1c ti\u1ec5n cao v\u1ec1 m\u00f4i tr\u01b0\u1eddng qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i c\u00e1c gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c, b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p v\u00e0 \u0111\u1ed3ng h\u00e0nh b\u1ec1n v\u1eefng c\u00f9ng s\u1ef1 ph\u00e1t tri\u1ec3n l\u1edbn m\u1ea1nh c\u1ee7a qu\u00fd doanh nghi\u1ec7p.<\/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_quy_dinh_kiem_toan_bao_cao_tai_chinh\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_xu_phat_hanh_chinh_khi_khong_thuc_hien_kiem_toan_bao_cao_tai_chinh_la_bao_nhieu\"><\/span>M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 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\tTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, h\u00e0nh vi kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n ho\u1eb7c ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1eeb 90 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m. \u0110i k\u00e8m v\u1edbi x\u1eed ph\u1ea1t ti\u1ec1n l\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.                    <\/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=\"Don_vi_nao_duoc_phep_cung_cap_dich_vu_kiem_toan_bao_cao_tai_chinh_hop_phap\"><\/span>\u0110\u01a1n v\u1ecb n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p?<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 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ph\u00e9p v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai h\u00e0ng n\u0103m. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 danh s\u00e1ch \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p h\u00e0nh ngh\u1ec1 tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_da_kiem_toan_co_the_bi_co_quan_thue_thanh_tra_lai_khong\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf thanh tra l\u1ea1i 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\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1ec9 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh v\u00e0 kh\u00f4ng thay th\u1ebf cho ho\u1ea1t \u0111\u1ed9ng thanh tra thu\u1ebf c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n minh b\u1ea1ch s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i h\u01a1n v\u00e0 gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t thu\u1ebf.                    <\/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_toi_thieu_cho_doanh_nghiep_FDI_hien_nay_khoang_bao_nhieu\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ed1i thi\u1ec3u cho doanh nghi\u1ec7p FDI hi\u1ec7n nay kho\u1ea3ng 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\tChi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 20\u201345 tri\u1ec7u VN\u0110 m\u1ed7i n\u0103m. M\u1ee9c ph\u00ed c\u00f3 th\u1ec3 t\u0103ng t\u00f9y theo \u0111\u1ed9 ph\u1ee9c t\u1ea1p ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, chi nh\u00e1nh, kho h\u00e0ng v\u00e0 c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o ri\u00eang t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.                    <\/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\": \"M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, h\u00e0nh vi kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n ho\u1eb7c ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1eeb 90 ng\u00e0y tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c vi ph\u1ea1m. \u0110i k\u00e8m v\u1edbi x\u1eed ph\u1ea1t ti\u1ec1n l\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.\"\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\": \"\u0110\u01a1n v\u1ecb n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p?\",\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 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ph\u00e9p v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai h\u00e0ng n\u0103m. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 danh s\u00e1ch \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p h\u00e0nh ngh\u1ec1 tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf thanh tra l\u1ea1i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1ec9 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh v\u00e0 kh\u00f4ng thay th\u1ebf cho ho\u1ea1t \u0111\u1ed9ng thanh tra thu\u1ebf c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n minh b\u1ea1ch s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i h\u01a1n v\u00e0 gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t thu\u1ebf.\"\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 t\u1ed1i thi\u1ec3u cho doanh nghi\u1ec7p FDI hi\u1ec7n nay kho\u1ea3ng bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 20\u201345 tri\u1ec7u VN\u0110 m\u1ed7i n\u0103m. M\u1ee9c ph\u00ed c\u00f3 th\u1ec3 t\u0103ng t\u00f9y theo \u0111\u1ed9 ph\u1ee9c t\u1ea1p ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, chi nh\u00e1nh, kho h\u00e0ng v\u00e0 c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o ri\u00eang t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch v\u00e0 an to\u00e0n t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng h\u1eadu ki\u1ec3m v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 gi\u00e1m s\u00e1t hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c th\u1ef1c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6075,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,25],"tags":[],"class_list":["post-6071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6071","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=6071"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6071\/revisions"}],"predecessor-version":[{"id":6076,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6071\/revisions\/6076"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6075"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}