{"id":6545,"date":"2026-08-05T14:57:46","date_gmt":"2026-08-05T07:57:46","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6545"},"modified":"2026-08-05T14:58:18","modified_gmt":"2026-08-05T07:58:18","slug":"dich-vu-soat-xet-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/","title":{"rendered":"D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Chi ph\u00ed v\u00e0 quy tr\u00ecnh"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c thay th\u1ebf <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb ng\u00e0y 1\/1\/2026, k\u00e9o theo nhi\u1ec1u thay \u0111\u1ed5i trong c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9. Kh\u00f4ng \u00edt ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1eabn nh\u1ea7m l\u1eabn gi\u1eefa so\u00e1t x\u00e9t v\u00e0 ki\u1ec3m to\u00e1n, d\u1eabn \u0111\u1ebfn l\u1ef1a ch\u1ecdn sai lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 khi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd y\u00eau c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch r\u00f5 b\u1ea3n ch\u1ea5t, quy tr\u00ecnh, chi ph\u00ed tham kh\u1ea3o v\u00e0 nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ef1a tr\u00ean chu\u1ea9n m\u1ef1c VSRE 2400, VSRE 2410 v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, MAN &#8211; Master Accountant Network mang \u0111\u1ebfn g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang chu\u1ea9n, tr\u00e1nh m\u1ea5t th\u1eddi gian b\u1ed5 sung t\u00e0i li\u1ec7u khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Tom_tat_trong_tam_ve_dich_vu_soat_xet_bao_cao_tai_chinh\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Dich_vu_soat_xet_bao_cao_tai_chinh_la_gi\" >D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Co_so_phap_ly_cua_dich_vu_soat_xet_bao_cao_tai_chinh_la_gi\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Dich_vu_soat_xet_bao_cao_tai_chinh_khac_gi_kiem_toan_bao_cao_tai_chinh\" >D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c g\u00ec ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Vi_sao_doanh_nghiep_can_dich_vu_soat_xet_bao_cao_tai_chinh\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Khi_nao_doanh_nghiep_can_su_dung_dich_vu_soat_xet_bao_cao_tai_chinh\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_dich_vu_soat_xet_bao_cao_tai_chinh_dien_ra_nhu_the_nao\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Giai_phap_dich_vu_soat_xet_bao_cao_tai_chinh_tu_MAN_xu_ly_nhung_van_de_gi\" >Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Chi_phi_dich_vu_soat_xet_bao_cao_tai_chinh_bao_nhieu\" >Chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Vi_sao_doanh_nghiep_lua_chon_MAN_cho_dich_vu_soat_xet_bao_cao_tai_chinh\" >V\u00ec sao doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn MAN cho d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Case_Study_Doanh_nghiep_FDI_tai_Binh_Duong_xu_ly_bao_cao_soat_xet_ban_nien_ra_sao\" >Case Study: Doanh nghi\u1ec7p FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng x\u1eed l\u00fd b\u00e1o c\u00e1o so\u00e1t x\u00e9t b\u00e1n ni\u00ean ra sao?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Boi_canh\" >B\u1ed1i c\u1ea3nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Cach_xu_ly\" >C\u00e1ch x\u1eed l\u00fd<\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Ket_qua\" >Result<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_thuong_gap_khi_thuc_hien_soat_xet_bao_cao_tai_chinh\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t 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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Rui_ro_1_Nham_lan_giua_soat_xet_va_kiem_toan_khi_lam_ho_so_vay_von\" >R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa so\u00e1t x\u00e9t v\u00e0 ki\u1ec3m to\u00e1n khi l\u00e0m h\u1ed3 s\u01a1 vay v\u1ed1n<\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Rui_ro_2_Chon_don_vi_khong_du_dieu_kien_hanh_nghe\" >R\u1ee7i ro 2: Ch\u1ecdn \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1<\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Rui_ro_3_Khong_cap_nhat_mau_bieu_bao_cao_theo_quy_dinh_moi\" >R\u1ee7i ro 3: Kh\u00f4ng c\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh 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\/dich-vu-soat-xet-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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_dich_vu_soat_xet_bao_cao_tai_chinh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t 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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Dich_vu_soat_xet_bao_cao_tai_chinh_mat_bao_lau_de_hoan_thanh\" >D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ea5t bao l\u00e2u \u0111\u1ec3 ho\u00e0n th\u00e0nh?<\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Cong_ty_chua_dai_chung_co_can_dich_vu_soat_xet_bao_cao_tai_chinh_khong\" >C\u00f4ng ty ch\u01b0a \u0111\u1ea1i ch\u00fang c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/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\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Bao_cao_soat_xet_co_thay_the_duoc_bao_cao_kiem_toan_nam_khong\" >B\u00e1o c\u00e1o so\u00e1t x\u00e9t c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u0103m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Ai_duoc_phep_thuc_hien_dich_vu_soat_xet_bao_cao_tai_chinh\" >Ai \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t 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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-soat-xet-bao-cao-tai-chinh\/#Chi_phi_dich_vu_soat_xet_bao_cao_tai_chinh_tinh_theo_tieu_chi_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00ednh theo ti\u00eau ch\u00ed n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_dich_vu_soat_xet_bao_cao_tai_chinh\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6549\" aria-describedby=\"caption-attachment-6549\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6549\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-dich-vu-soat-xet-bao-cao-tai-chinh.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-dich-vu-soat-xet-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-dich-vu-soat-xet-bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-dich-vu-soat-xet-bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-dich-vu-soat-xet-bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-dich-vu-soat-xet-bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6549\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 ph\u1ecfng v\u1ea5n do ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n nh\u1eb1m \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 c\u00f2n sai s\u00f3t tr\u1ecdng y\u1ebfu hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec: gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin ho\u1eb7c th\u1ea9m \u0111\u1ecbnh t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ai: c\u00f4ng ty \u0111\u1ea1i ch\u00fang, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p chu\u1ea9n b\u1ecb g\u1ecdi v\u1ed1n ho\u1eb7c M&amp;A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: v\u00e0o k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean, ho\u1eb7c b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00f4ng ty m\u1eb9 y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Chu\u1ea9n m\u1ef1c VSRE 2400, VSRE 2410 ban h\u00e0nh theo Th\u00f4ng t\u01b0 65\/2015\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_soat_xet_bao_cao_tai_chinh_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam v\u1ec1 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t s\u1ed1 2400, d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch v\u00e0 ph\u1ecfng v\u1ea5n nh\u1eb1m \u0111\u01b0a ra k\u1ebft lu\u1eadn d\u1ea1ng \u0111\u1ea3m b\u1ea3o c\u00f3 gi\u1edbi h\u1ea1n. K\u1ebft lu\u1eadn n\u00e0y kh\u1eb3ng \u0111\u1ecbnh ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 g\u00ec khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp trung th\u1ef1c, h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n, ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a so\u00e1t x\u00e9t h\u1eb9p h\u01a1n \u0111\u00e1ng k\u1ec3. Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb, kh\u00f4ng g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 di\u1ec7n r\u1ed9ng, c\u0169ng kh\u00f4ng \u0111\u00e1nh gi\u00e1 s\u00e2u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u01b0 m\u1ed9t cu\u1ed9c <\/span><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;\">. Ch\u00ednh v\u00ec v\u1eady m\u1ee9c \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o m\u00e0 d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang l\u1ea1i th\u1ea5p h\u01a1n, nh\u01b0ng \u0111\u1ee7 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhi\u1ec1u y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_dich_vu_soat_xet_bao_cao_tai_chinh_la_gi\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi hai chu\u1ea9n m\u1ef1c ch\u00ednh: VSRE 2400 (D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00e1 kh\u1ee9) v\u00e0 VSRE 2410 (So\u00e1t x\u00e9t th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 do ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n), ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 65\/2015\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2016. B\u00ean c\u1ea1nh \u0111\u00f3, <\/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;\">Independent Auditing Law 2011<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb 1\/1\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, cho ph\u00e9p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 d\u01b0\u1edbi d\u1ea1ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00f3m l\u01b0\u1ee3c n\u1ebfu ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi s\u1ed1 li\u1ec7u c\u1ea7n so\u00e1t x\u00e9t, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n c\u1eadp nh\u1eadt \u0111\u1ec3 tr\u00e1nh \u00e1p sai m\u1eabu bi\u1ec3u khi l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_soat_xet_bao_cao_tai_chinh_khac_gi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c g\u00ec 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;\">Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn hai kh\u00e1i ni\u1ec7m n\u00e0y, d\u1eabn \u0111\u1ebfn thu\u00ea nh\u1ea7m d\u1ecbch v\u1ee5 ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00fang y\u00eau c\u1ea7u c\u1ee7a b\u00ean th\u1ea9m \u0111\u1ecbnh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa so\u00e1t x\u00e9t v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>So\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Financial statement audit<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o c\u00f3 gi\u1edbi h\u1ea1n (d\u1ea1ng ph\u1ee7 \u0111\u1ecbnh)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o h\u1ee3p l\u00fd (m\u1ee9c cao)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 y\u1ebfu l\u00e0 ph\u00e2n t\u00edch v\u00e0 ph\u1ecfng v\u1ea5n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb, x\u00e1c nh\u1eadn \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn b\u00e1o c\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 b\u1ea5t h\u1ee3p l\u00fd tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Execution time<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng 1 \u0111\u1ebfn 3 tu\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng 3 \u0111\u1ebfn 6 tu\u1ea7n t\u00f9y quy m\u00f4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed tham kh\u1ea3o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p h\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao h\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ph\u1ed5 bi\u1ebfn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean, gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_dich_vu_soat_xet_bao_cao_tai_chinh\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00fang th\u1eddi h\u1ea1n khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro c\u1ee5 th\u1ec3, kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c ch\u1eadm tr\u1ec5 h\u1ed3 s\u01a1.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u1eadm ho\u1eb7c kh\u00f4ng c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean \u0111\u00e3 so\u00e1t x\u00e9t c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i gi\u1ea3i ng\u00e2n ho\u1eb7c h\u1ea1 h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng khi h\u1ed3 s\u01a1 vay v\u1ed1n thi\u1ebfu b\u00e1o c\u00e1o so\u00e1t x\u00e9t theo y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0, qu\u1ef9 \u0111\u1ea7u t\u01b0 coi b\u00e1o c\u00e1o so\u00e1t x\u00e9t l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft tr\u01b0\u1edbc khi gi\u1ea3i ng\u00e2n v\u00f2ng g\u1ecdi v\u1ed1n, thi\u1ebfu t\u00e0i li\u1ec7u n\u00e0y khi\u1ebfn giao d\u1ecbch b\u1ecb tr\u00ec ho\u00e3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 vay v\u1ed1n kh\u00f4ng ph\u1ea3i v\u00ec s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh x\u1ea5u, m\u00e0 v\u00ec b\u00e1o c\u00e1o so\u00e1t x\u00e9t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c thi\u1ebfu ch\u1eef k\u00fd, con d\u1ea5u h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh khi tri\u1ec3n khai d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<blockquote><p><b><i>See more articles at:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/en\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">Top 10 Reputable and Professional Auditing Service Companies in Ho Chi Minh City<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_su_dung_dich_vu_soat_xet_bao_cao_tai_chinh\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng b\u1eaft bu\u1ed9c so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo lu\u1eadt \u0111\u1ecbnh, nh\u01b0ng nhi\u1ec1u t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi\u1ebfn d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c t\u1eeb \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, c\u00f4ng ty ni\u00eam y\u1ebft: b\u1eaft bu\u1ed9c c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng: nhi\u1ec1u ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o so\u00e1t x\u00e9t gi\u1eefa k\u1ef3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc khi gi\u1ea3i ng\u00e2n kho\u1ea3n vay l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p g\u1ecdi v\u1ed1n, chu\u1ea9n b\u1ecb M&amp;A: nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n b\u00e1o c\u00e1o so\u00e1t x\u00e9t \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro th\u00f4ng tin b\u1ea5t c\u00e2n x\u1ee9ng tr\u01b0\u1edbc khi \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u00f4ng ty m\u1eb9: t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00e3 so\u00e1t x\u00e9t \u0111\u1ec3 h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u to\u00e0n c\u1ea7u \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_soat_xet_bao_cao_tai_chinh_dien_ra_nhu_the_nao\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6548\" aria-describedby=\"caption-attachment-6548\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6548\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-thuc-hien-dich-vu-soat-xet-bao-cao-tai-chinh-dien-ra-nhu-the-nao.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-thuc-hien-dich-vu-soat-xet-bao-cao-tai-chinh-dien-ra-nhu-the-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-thuc-hien-dich-vu-soat-xet-bao-cao-tai-chinh-dien-ra-nhu-the-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-thuc-hien-dich-vu-soat-xet-bao-cao-tai-chinh-dien-ra-nhu-the-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-thuc-hien-dich-vu-soat-xet-bao-cao-tai-chinh-dien-ra-nhu-the-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-thuc-hien-dich-vu-soat-xet-bao-cao-tai-chinh-dien-ra-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6548\" class=\"wp-caption-text\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo VSRE 2400 v\u00e0 VSRE 2410 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a th\u00e0nh c\u00e1c b\u01b0\u1edbc r\u00f5 r\u00e0ng, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean trao \u0111\u1ed5i ph\u1ea1m vi, th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, th\u1eddi h\u1ea1n giao b\u00e1o c\u00e1o v\u1edbi doanh nghi\u1ec7p, sau \u0111\u00f3 th\u1ed1ng nh\u1ea5t c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng g\u1ed3m m\u1ee5c \u0111\u00edch, ph\u1ea1m vi so\u00e1t x\u00e9t v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 2: T\u00ecm hi\u1ec3u \u0111\u01a1n v\u1ecb v\u00e0 m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm hi\u1ec3u ng\u00e0nh ngh\u1ec1, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng v\u00e0 c\u00e1c thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00f9ng r\u1ee7i ro c\u1ea7n t\u1eadp trung ph\u1ecfng v\u1ea5n, ph\u00e2n t\u00edch.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch v\u00e0 ph\u1ecfng v\u1ea5n: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u1ee7 t\u1ee5c c\u1ed1t l\u00f5i c\u1ee7a d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n tr\u01b0\u1edfng, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u1ec1 c\u00e1c bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi so s\u00e1nh s\u1ed1 li\u1ec7u k\u1ef3 n\u00e0y v\u1edbi k\u1ef3 tr\u01b0\u1edbc, v\u1edbi d\u1ef1 to\u00e1n ho\u1eb7c ch\u1ec9 s\u1ed1 ng\u00e0nh.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 4: \u0110\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng v\u00e0 trao \u0111\u1ed5i c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t hi\u1ec7n: <\/b><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch ho\u1eb7c d\u1ea5u hi\u1ec7u b\u1ea5t h\u1ee3p l\u00fd, ki\u1ec3m to\u00e1n vi\u00ean trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi doanh nghi\u1ec7p \u0111\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o so\u00e1t x\u00e9t: <\/b><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o so\u00e1t x\u00e9t \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh d\u01b0\u1edbi d\u1ea1ng \u0111\u1ea3m b\u1ea3o c\u00f3 gi\u1edbi h\u1ea1n, n\u00eau r\u00f5 ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 g\u00ec khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>See more articles at:<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/cong-ty-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">Reputable auditing firms: Top 15 leading firms and solutions from MAN<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_dich_vu_soat_xet_bao_cao_tai_chinh_tu_MAN_xu_ly_nhung_van_de_gi\"><\/span><b>Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong t\u00ecnh tr\u1ea1ng g\u1ea5p th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ng\u00e2n h\u00e0ng ho\u1eb7c c\u00f4ng b\u1ed1 th\u00f4ng tin, trong khi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n nhi\u1ec1u \u0111i\u1ec3m ch\u01b0a nh\u1ea5t qu\u00e1n. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung x\u1eed l\u00fd ba nh\u00f3m v\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi so\u00e1t x\u00e9t: \u0111\u1ed9i ng\u0169 MAN r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch, ph\u00e1t hi\u1ec7n sai l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ee7 t\u1ee5c so\u00e1t x\u00e9t ch\u00ednh th\u1ee9c, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, bao g\u1ed3m c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb 1\/1\/2026, tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o theo m\u1eabu bi\u1ec3u c\u0169 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c m\u1ed9t ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0: MAN \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi b\u00ean th\u1ea9m \u0111\u1ecbnh \u0111\u1ec3 gi\u1ea3i th\u00edch c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu tr\u00ean b\u00e1o c\u00e1o so\u00e1t x\u00e9t.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_soat_xet_bao_cao_tai_chinh_bao_nhieu\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6546\" aria-describedby=\"caption-attachment-6546\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6546\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-dich-vu-soat-xet-bao-cao-tai-chinh-bao-nhieu.jpg\" alt=\"Chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao nhi\u00eau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-dich-vu-soat-xet-bao-cao-tai-chinh-bao-nhieu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-dich-vu-soat-xet-bao-cao-tai-chinh-bao-nhieu-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-dich-vu-soat-xet-bao-cao-tai-chinh-bao-nhieu-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-dich-vu-soat-xet-bao-cao-tai-chinh-bao-nhieu-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-dich-vu-soat-xet-bao-cao-tai-chinh-bao-nhieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6546\" class=\"wp-caption-text\">Chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao nhi\u00eau<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, t\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1eddi h\u1ea1n y\u00eau c\u1ea7u ho\u00e0n th\u00e0nh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ee9c gi\u00e1 tham kh\u1ea3o d\u1ef1a tr\u00ean kinh nghi\u1ec7m tri\u1ec3n khai th\u1ef1c t\u1ebf c\u1ee7a MAN, mang t\u00ednh ch\u1ea5t tham kh\u1ea3o v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business size<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh thu tham kh\u1ea3o<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed so\u00e1t x\u00e9t tham kh\u1ea3o (VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Small businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 20 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Medium-sized enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 &#8211; 100 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1edbn, c\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con, h\u1ee3p nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo s\u1ed1 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 ri\u00eang theo h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: b\u1ea3ng gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, ch\u01b0a bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ph\u1ee9c t\u1ea1p nh\u01b0 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nhi\u1ec1u c\u00f4ng ty con ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf. Doanh nghi\u1ec7p n\u00ean li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 ch\u00ednh x\u00e1c theo h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_lua_chon_MAN_cho_dich_vu_soat_xet_bao_cao_tai_chinh\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn MAN cho d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 CPA, c\u00f9ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. To\u00e0n b\u1ed9 h\u1ed3 s\u01a1 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt theo quy ch\u1ebf n\u1ed9i b\u1ed9 v\u00e0 cam k\u1ebft tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua, ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb nh\u00f3m doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 doanh nghi\u1ec7p FDI c\u1ea7n b\u00e1o c\u00e1o so\u00e1t x\u00e9t \u0111\u1ecbnh k\u1ef3 cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n qu\u1ed1c, t\u1eadp trung t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 m\u1eadt \u0111\u1ed9 doanh nghi\u1ec7p cao nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 t\u1ea1i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, c\u00f9ng khu v\u1ef1c B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai n\u01a1i t\u1eadp trung nhi\u1ec1u nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_FDI_tai_Binh_Duong_xu_ly_bao_cao_soat_xet_ban_nien_ra_sao\"><\/span><b>Case Study: Doanh nghi\u1ec7p FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng x\u1eed l\u00fd b\u00e1o c\u00e1o so\u00e1t x\u00e9t b\u00e1n ni\u00ean ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>B\u1ed1i c\u1ea3nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y (s\u1ea3n xu\u1ea5t bao b\u00ec, v\u1ed1n \u0111\u1ea7u t\u01b0 Nh\u1eadt B\u1ea3n) t\u1ea1i B\u00ecnh D\u01b0\u01a1ng c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean \u0111\u00e3 so\u00e1t x\u00e9t cho c\u00f4ng ty m\u1eb9 trong v\u00f2ng 15 ng\u00e0y, trong khi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a t\u00e1ch b\u1ea1ch r\u00f5 chi ph\u00ed gi\u1eefa c\u00e1c d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly\"><\/span><b>C\u00e1ch x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 MAN r\u00e0 so\u00e1t nhanh b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh, ph\u00e1t hi\u1ec7n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch ch\u00ednh th\u1ee9c c\u1ee7a quy tr\u00ecnh d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c ph\u1ecfng v\u1ea5n gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n song song v\u1edbi qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t \u0111\u1ec3 kh\u00f4ng k\u00e9o d\u00e0i th\u1eddi gian.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua\"><\/span><b>Result<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o so\u00e1t x\u00e9t \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u00fang h\u1ea1n 15 ng\u00e0y theo y\u00eau c\u1ea7u c\u00f4ng ty m\u1eb9, kh\u00f4ng ph\u00e1t sinh \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb. C\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t theo quy ch\u1ebf t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_thuong_gap_khi_thuc_hien_soat_xet_bao_cao_tai_chinh\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd ba r\u1ee7i ro ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_1_Nham_lan_giua_soat_xet_va_kiem_toan_khi_lam_ho_so_vay_von\"><\/span><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa so\u00e1t x\u00e9t v\u00e0 ki\u1ec3m to\u00e1n khi l\u00e0m h\u1ed3 s\u01a1 vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ng\u00e2n h\u00e0ng l\u1ea1i y\u00eau c\u1ea7u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7, d\u1eabn \u0111\u1ebfn ph\u1ea3i l\u00e0m l\u1ea1i t\u1eeb \u0111\u1ea7u, m\u1ea5t th\u00eam th\u1eddi gian v\u00e0 chi ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_2_Chon_don_vi_khong_du_dieu_kien_hanh_nghe\"><\/span><b>R\u1ee7i ro 2: Ch\u1ecdn \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, ch\u1ec9 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn m\u1edbi c\u00f3 quy\u1ec1n ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o so\u00e1t x\u00e9t h\u1ee3p l\u1ec7, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_3_Khong_cap_nhat_mau_bieu_bao_cao_theo_quy_dinh_moi\"><\/span><b>R\u1ee7i ro 3: Kh\u00f4ng c\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn d\u00f9ng m\u1eabu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u0169 trong khi t\u1eeb 1\/1\/2026, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, m\u1eabu n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, khi\u1ebfn b\u00e1o c\u00e1o so\u00e1t x\u00e9t b\u1ecb y\u00eau c\u1ea7u ch\u1ec9nh s\u1eeda l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1eeb MAN: n\u00ean ch\u1ed1t ph\u1ea1m vi v\u00e0 lo\u1ea1i b\u00e1o c\u00e1o c\u1ea7n thi\u1ebft ngay t\u1eeb \u0111\u1ea7u, l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi b\u00ean y\u00eau c\u1ea7u nh\u01b0 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00f4ng ty m\u1eb9 tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed l\u00e0m l\u1ea1i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin, th\u1ea9m \u0111\u1ecbnh t\u00edn d\u1ee5ng ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ee3i th\u1eddi gian d\u00e0i nh\u01b0 m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7. Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, ph\u1ea1m vi v\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea7n th\u1ef1c hi\u1ec7n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 chi ph\u00ed ph\u00e1t sinh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal Control System Assessment Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">Auditing services on request<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">Professional tax audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">Construction auditing services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">Completed project settlement audit service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_soat_xet_bao_cao_tai_chinh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_soat_xet_bao_cao_tai_chinh_mat_bao_lau_de_hoan_thanh\"><\/span><b>D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ea5t bao l\u00e2u \u0111\u1ec3 ho\u00e0n th\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng t\u1eeb 1 \u0111\u1ebfn 3 tu\u1ea7n t\u00f9y quy m\u00f4 doanh nghi\u1ec7p v\u00e0 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng c\u1ee7a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, nhanh h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_chua_dai_chung_co_can_dich_vu_soat_xet_bao_cao_tai_chinh_khong\"><\/span><b>C\u00f4ng ty ch\u01b0a \u0111\u1ea1i ch\u00fang c\u00f3 c\u1ea7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c theo lu\u1eadt \u0111\u1ecbnh, nh\u01b0ng nhi\u1ec1u ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1eabn y\u00eau c\u1ea7u b\u00e1o c\u00e1o so\u00e1t x\u00e9t nh\u01b0 \u0111i\u1ec1u ki\u1ec7n x\u00e9t duy\u1ec7t h\u1ed3 s\u01a1 vay v\u1ed1n ho\u1eb7c g\u00f3p v\u1ed1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_soat_xet_co_thay_the_duoc_bao_cao_kiem_toan_nam_khong\"><\/span><b>B\u00e1o c\u00e1o so\u00e1t x\u00e9t c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u0103m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. B\u00e1o c\u00e1o so\u00e1t x\u00e9t ch\u1ec9 \u0111\u01b0a ra \u0111\u1ea3m b\u1ea3o c\u00f3 gi\u1edbi h\u1ea1n cho giai \u0111o\u1ea1n gi\u1eefa ni\u00ean \u0111\u1ed9, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ai_duoc_phep_thuc_hien_dich_vu_soat_xet_bao_cao_tai_chinh\"><\/span><b>Ai \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 m\u1edbi \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o so\u00e1t x\u00e9t h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_soat_xet_bao_cao_tai_chinh_tinh_theo_tieu_chi_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u00ednh theo ti\u00eau ch\u00ed n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o, doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u b\u00e1o gi\u00e1 c\u1ee5 th\u1ec3 theo h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC t\u1eeb ng\u00e0y 1\/1\/2026, k\u00e9o theo nhi\u1ec1u thay \u0111\u1ed5i trong c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9. Kh\u00f4ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6545","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=6545"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6545\/revisions"}],"predecessor-version":[{"id":6551,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6545\/revisions\/6551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6547"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}