{"id":6799,"date":"2026-10-16T11:57:36","date_gmt":"2026-10-16T04:57:36","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6799"},"modified":"2026-10-16T11:57:36","modified_gmt":"2026-10-16T04:57:36","slug":"dich-vu-kiem-toan-phu-tho","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd: Quy tr\u00ecnh v\u00e0 b\u1ea3ng gi\u00e1"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u c\u1ea5p thi\u1ebft khi t\u1ec9nh Ph\u00fa Th\u1ecd m\u1edbi, h\u1ee3p nh\u1ea5t t\u1eeb Ph\u00fa Th\u1ecd, V\u0129nh Ph\u00fac v\u00e0 H\u00f2a B\u00ecnh t\u1eeb ng\u00e0y 1\/7\/2025, c\u00f3 di\u1ec7n t\u00edch h\u01a1n 9.361 km\u00b2, d\u00e2n s\u1ed1 tr\u00ean 4 tri\u1ec7u ng\u01b0\u1eddi v\u00e0 148 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3. N\u0103m 2025, to\u00e0n t\u1ec9nh c\u00f3 41.870 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng, s\u1ed1 doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi v\u01b0\u1ee3t 4.500, t\u0103ng 44,2% so v\u1edbi n\u0103m 2024. Quy m\u00f4 doanh nghi\u1ec7p t\u0103ng nhanh k\u00e9o theo \u00e1p l\u1ef1c minh b\u1ea1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00e0 nhu c\u1ea7u d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd c\u0169ng t\u0103ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 ph\u00e1p l\u00fd, <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 18\/8\/2025 \u0111\u00e3 n\u00e2ng m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00ean 2 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 k\u00e9o d\u00e0i th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t t\u1eeb 1 n\u0103m l\u00ean 5 n\u0103m. Song song,<\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"> <b>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/b><\/a><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026 \u0111\u1ea9y m\u1ea1nh qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh \u0111\u1ed1i t\u01b0\u1ee3ng, quy tr\u00ecnh, chi ph\u00ed v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-kiem-toan-phu-tho\/#Dich_vu_kiem_toan_Phu_Tho_la_gi_Ban_chat_phap_ly_can_hieu_dung\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ea7n hi\u1ec3u \u0111\u00fang<\/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-kiem-toan-phu-tho\/#Doanh_nghiep_nao_tai_Phu_Tho_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >Doanh nghi\u1ec7p n\u00e0o t\u1ea1i Ph\u00fa Th\u1ecd b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n 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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Khong_kiem_toan_hoac_kiem_toan_sai_quy_dinh_bi_phat_the_nao\" >Kh\u00f4ng ki\u1ec3m to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n sai quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t 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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Quy_trinh_dich_vu_kiem_toan_Phu_Tho_gom_nhung_buoc_nao\" >Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Buoc_1_Khao_sat_va_danh_gia_chap_nhan_khach_hang\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5p nh\u1eadn kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Buoc_2_Ky_hop_dong_va_lap_ke_hoach_kiem_toan\" >B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch 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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Buoc_3_Kiem_toan_so_bo_va_chung_kien_kiem_ke\" >B\u01b0\u1edbc 3: Ki\u1ec3m to\u00e1n s\u01a1 b\u1ed9 v\u00e0 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea<\/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\/dich-vu-kiem-toan-phu-tho\/#Buoc_4_Kiem_toan_chinh_thuc_tai_don_vi\" >B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c t\u1ea1i \u0111\u01a1n v\u1ecb<\/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\/dich-vu-kiem-toan-phu-tho\/#Buoc_5_Tong_hop_trao_doi_but_toan_dieu_chinh\" >B\u01b0\u1edbc 5: T\u1ed5ng h\u1ee3p, trao \u0111\u1ed5i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/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\/dich-vu-kiem-toan-phu-tho\/#Buoc_6_Phat_hanh_bao_cao_kiem_toan_va_ho_tro_sau_kiem_toan\" >B\u01b0\u1edbc 6: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 sau 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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Doanh_nghiep_can_chuan_bi_ho_so_gi_truoc_khi_dung_dich_vu_kiem_toan_Phu_Tho\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec tr\u01b0\u1edbc khi d\u00f9ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Moc_thoi_gian_nao_doanh_nghiep_tai_Phu_Tho_can_nho\" >M\u1ed1c th\u1eddi gian n\u00e0o doanh nghi\u1ec7p t\u1ea1i Ph\u00fa Th\u1ecd c\u1ea7n nh\u1edb?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Chi_phi_dich_vu_kiem_toan_Phu_Tho_nam_2026_la_bao_nhieu\" >Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#MAN_%E2%80%93_Master_Accountant_Network_giai_quyet_van_de_kiem_toan_tai_Phu_Tho_nhu_the_nao\" >MAN &#8211; Master Accountant Network gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i Ph\u00fa Th\u1ecd nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#MAN_co_nhung_goi_giai_phap_linh_hoat_nao\" >MAN c\u00f3 nh\u1eefng g\u00f3i gi\u1ea3i ph\u00e1p linh ho\u1ea1t n\u00e0o?<\/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\/dich-vu-kiem-toan-phu-tho\/#Dieu_gi_tao_nen_do_tin_cay_cua_doi_ngu_MAN\" >\u0110i\u1ec1u g\u00ec t\u1ea1o n\u00ean \u0111\u1ed9 tin c\u1eady c\u1ee7a \u0111\u1ed9i ng\u0169 MAN?<\/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-kiem-toan-phu-tho\/#MAN_phuc_vu_dich_vu_kiem_toan_Phu_Tho_tai_nhung_khu_vuc_nao\" >MAN ph\u1ee5c v\u1ee5 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd t\u1ea1i nh\u1eefng khu v\u1ef1c n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Case_study_Doanh_nghiep_FDI_tai_Phu_Tho_xu_ly_y_kien_ngoai_tru_ra_sao\" >Case study: Doanh nghi\u1ec7p FDI t\u1ea1i Ph\u00fa Th\u1ecd x\u1eed l\u00fd \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb 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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Boi_canh\" >Background<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Cach_MAN_xu_ly\" >How MAN handled it.<\/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-kiem-toan-phu-tho\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Nhan_dinh_chuyen_gia_Doanh_nghiep_tai_Phu_Tho_thuong_gap_rui_ro_gi_khi_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p t\u1ea1i Ph\u00fa Th\u1ecd th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec 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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Rui_ro_1_Ky_hop_dong_kiem_toan_qua_sat_han\" >R\u1ee7i ro 1: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n qu\u00e1 s\u00e1t h\u1ea1n<\/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-kiem-toan-phu-tho\/#Rui_ro_2_Du_lieu_hoa_don_dien_tu_lech_voi_so_sach\" >R\u1ee7i ro 2: D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ec7ch v\u1edbi s\u1ed5 s\u00e1ch<\/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-kiem-toan-phu-tho\/#Rui_ro_3_Thong_tin_phap_nhan_chua_dong_bo_sau_hop_nhat_tinh\" >R\u1ee7i ro 3: Th\u00f4ng tin ph\u00e1p nh\u00e2n ch\u01b0a \u0111\u1ed3ng b\u1ed9 sau h\u1ee3p nh\u1ea5t t\u1ec9nh<\/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-kiem-toan-phu-tho\/#Rui_ro_4_Chon_dich_vu_kiem_toan_Phu_Tho_chi_dua_vao_gia_thap\" >R\u1ee7i ro 4: Ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd ch\u1ec9 d\u1ef1a v\u00e0o gi\u00e1 th\u1ea5p<\/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-kiem-toan-phu-tho\/#Kinh_nghiem_thuc_te_tu_kiem_toan_vien_lau_nam\" >Kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb ki\u1ec3m to\u00e1n vi\u00ean l\u00e2u n\u0103m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Phu_Tho\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Doanh_nghiep_nho_tai_Phu_Tho_co_bat_buoc_kiem_toan_khong\" >Doanh nghi\u1ec7p nh\u1ecf t\u1ea1i Ph\u00fa Th\u1ecd c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Mot_cuoc_kiem_toan_bao_cao_tai_chinh_mat_bao_lau\" >M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ea5t bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Co_the_kiem_toan_tu_xa_thay_vi_lam_viec_truc_tiep_tai_Phu_Tho_khong\" >C\u00f3 th\u1ec3 ki\u1ec3m to\u00e1n t\u1eeb xa thay v\u00ec l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i Ph\u00fa Th\u1ecd kh\u00f4ng?<\/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\/dich-vu-kiem-toan-phu-tho\/#Bao_cao_kiem_toan_co_y_kien_ngoai_tru_anh_huong_gi\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng g\u00ec?<\/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\/dich-vu-kiem-toan-phu-tho\/#Phi_kiem_toan_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\" >Ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-phu-tho\/#Lam_sao_kiem_tra_mot_cong_ty_kiem_toan_co_du_dieu_kien_hanh_nghe\" >L\u00e0m sao ki\u1ec3m tra m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Phu_Tho_la_gi_Ban_chat_phap_ly_can_hieu_dung\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ea7n hi\u1ec3u \u0111\u00fang<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6801\" aria-describedby=\"caption-attachment-6801\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6801\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Phu-Tho-la-gi_-Ban-chat-phap-ly-can-hieu-dung.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ea7n hi\u1ec3u \u0111\u00fang\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Phu-Tho-la-gi_-Ban-chat-phap-ly-can-hieu-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Phu-Tho-la-gi_-Ban-chat-phap-ly-can-hieu-dung-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Phu-Tho-la-gi_-Ban-chat-phap-ly-can-hieu-dung-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Phu-Tho-la-gi_-Ban-chat-phap-ly-can-hieu-dung-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Phu-Tho-la-gi_-Ban-chat-phap-ly-can-hieu-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6801\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ea7n hi\u1ec3u \u0111\u00fang<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 tr\u00e1nh k\u1ef3 v\u1ecdng sai. <\/span><span style=\"font-weight: 400;\">According to <\/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\"><b>Law on Independent Auditing No. 67\/2011\/QH12<\/b><\/a><span style=\"font-weight: 400;\">, <\/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;\"> l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ednh trung th\u1ef1c, 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 v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng. Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd kh\u00f4ng kh\u00e1c c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c. \u0110i\u1ec3m kh\u00e1c n\u1eb1m \u1edf b\u1ed1i c\u1ea3nh \u0111\u1ecba b\u00e0n: t\u1ec9nh v\u1eeba h\u1ee3p nh\u1ea5t, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf theo \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u0169ng thay \u0111\u1ed5i theo m\u00f4 h\u00ecnh Thu\u1ebf t\u1ec9nh v\u00e0 Thu\u1ebf c\u01a1 s\u1edf. V\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd, h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng b\u1ed9 l\u00e0 ngu\u1ed3n ph\u00e1t sinh sai s\u00f3t ph\u1ed5 bi\u1ebfn trong m\u00f9a ki\u1ec3m to\u00e1n 2026.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng so s\u00e1nhKi\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m tra thu\u1ebf<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 19.3387%;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; width: 31.6633%;\"><b>Independent audit<\/b><\/td>\n<td style=\"text-align: center; width: 24.8497%;\"><b>Internal audit<\/b><\/td>\n<td style=\"text-align: center; width: 23.1463%;\"><b>Ki\u1ec3m tra, thanh tra thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">The implementing entity<\/span><\/td>\n<td style=\"width: 31.6633%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/span><\/td>\n<td style=\"width: 24.8497%;\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 23.1463%;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh<\/span><\/td>\n<td style=\"width: 31.6633%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i 2024), Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 24.8497%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, quy ch\u1ebf n\u1ed9i b\u1ed9<\/span><\/td>\n<td style=\"width: 23.1463%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">Mandatory<\/span><\/td>\n<td style=\"width: 31.6633%;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c v\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng lu\u1eadt \u0111\u1ecbnh<\/span><\/td>\n<td style=\"width: 24.8497%;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 23.1463%;\"><span style=\"font-weight: 400;\">Theo k\u1ebf ho\u1ea1ch ho\u1eb7c d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">Result<\/span><\/td>\n<td style=\"width: 31.6633%;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, th\u01b0 qu\u1ea3n l\u00fd<\/span><\/td>\n<td style=\"width: 24.8497%;\"><span style=\"font-weight: 400;\">Internal audit report<\/span><\/td>\n<td style=\"width: 23.1463%;\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">Utility value<\/span><\/td>\n<td style=\"width: 31.6633%;\"><span style=\"font-weight: 400;\">N\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0<\/span><\/td>\n<td style=\"width: 24.8497%;\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/span><\/td>\n<td style=\"width: 23.1463%;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, truy thu, ph\u1ea1t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_tai_Phu_Tho_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o t\u1ea1i Ph\u00fa Th\u1ecd b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean c\u00e1c chuy\u00ean gia t\u1ea1i MAN th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng m\u1edbi. C\u0103n c\u1ee9 \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, <a href=\"https:\/\/kiemtoan.man.net.vn\/en\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\">c\u00e1c nh\u00f3m sau b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> n\u0103m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">Foreign invested enterprises<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Public companies, securities issuers, and securities trading organizations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u00e0 t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A c\u00f3 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc (ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00e1c c\u00f3 quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> theo ti\u00eau ch\u00ed m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP: th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed sau ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m (S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi; T\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng; T\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng). C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Ph\u00fa Th\u1ecd, nh\u00f3m doanh nghi\u1ec7p FDI chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u1ea5t trong nhu c\u1ea7u d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd. L\u00fd do n\u1eb1m \u1edf m\u1eadt \u0111\u1ed9 khu c\u00f4ng nghi\u1ec7p: B\u00e1 Thi\u1ec7n, B\u00ecnh Xuy\u00ean, Khai Quang (khu v\u1ef1c V\u0129nh Ph\u00fac tr\u01b0\u1edbc \u0111\u00e2y), Th\u1ee5y V\u00e2n, Ph\u00f9 Ninh (khu v\u1ef1c Vi\u1ec7t Tr\u00ec) v\u00e0 L\u01b0\u01a1ng S\u01a1n (khu v\u1ef1c H\u00f2a B\u00ecnh tr\u01b0\u1edbc \u0111\u00e2y) t\u1eadp trung nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n, Trung Qu\u1ed1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi Lu\u1eadt s\u1ed1 56\/2024\/QH15 s\u1eeda \u0111\u1ed5i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, kh\u00f4ng n\u00ean d\u1ef1a v\u00e0o danh s\u00e1ch c\u0169 \u0111\u00e3 l\u01b0u t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p><strong>Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean d\u00f9ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Trong nhi\u1ec1u t\u00ecnh hu\u1ed1ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf l\u1edbn h\u01a1n chi ph\u00ed b\u1ecf ra:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 vay v\u1ed1n ng\u00e2n h\u00e0ng t\u1eeb m\u1ee9c h\u1ea1n m\u1ee9c trung b\u00ecnh tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1ecdi v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c M&amp;A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham gia \u0111\u1ea5u th\u1ea7u y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn, c\u1ea7n s\u1ed1 li\u1ec7u s\u1ea1ch tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 doanh nghi\u1ec7p mu\u1ed1n ki\u1ec3m so\u00e1t r\u1ee7i ro gian l\u1eadn khi giao quy\u1ec1n \u0111i\u1ec1u h\u00e0nh cho ng\u01b0\u1eddi kh\u00e1c.<\/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=\"Khong_kiem_toan_hoac_kiem_toan_sai_quy_dinh_bi_phat_the_nao\"><\/span><b>Kh\u00f4ng ki\u1ec3m to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n sai quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khi c\u00e2n nh\u1eafc d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft r\u1ee7i ro ph\u00e1p l\u00fd n\u0103m 2026 cao h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc. Doanh nghi\u1ec7p c\u1ea7n nh\u00ecn r\u00f5 c\u1ea3 ch\u1ebf t\u00e0i ki\u1ec3m to\u00e1n l\u1eabn h\u1ec7 qu\u1ea3 v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><b>Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a v\u1edbi m\u1ed9t h\u00e0nh vi trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 2 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, cao g\u1ea5p kho\u1ea3ng 20 l\u1ea7n m\u1ee9c c\u0169. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 5 n\u0103m, ngh\u0129a l\u00e0 vi ph\u1ea1m c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025 v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd \u0111\u1ebfn n\u0103m 2030.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111i\u1ec1u ch\u1ec9nh c\u1ea3 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n. C\u00e1c h\u00e0nh vi nh\u01b0 kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c, kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u, th\u00f4ng \u0111\u1ed3ng l\u00e0m sai l\u1ec7ch s\u1ed1 li\u1ec7u \u0111\u1ec1u c\u00f3 ch\u1ebf t\u00e0i ri\u00eang. Ri\u00eang h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 400 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u1ede chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o sai s\u1ef1 th\u1eadt, c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 bu\u1ed9c h\u1ee7y b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m to\u00e1n l\u1ea1i. Khi \u0111\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n m\u1ea5t th\u00eam th\u1eddi gian, chi ph\u00ed v\u00e0 c\u00f3 nguy c\u01a1 tr\u1ec5 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<p><strong>H\u1ec7 qu\u1ea3 v\u1ec1 thu\u1ebf khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n?<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u1ecb coi l\u00e0 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 khi n\u1ed9p c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p, khai sai theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf thi\u1ebfu n\u1ebfu s\u1ed1 li\u1ec7u sau ki\u1ec3m to\u00e1n l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o nh\u00f3m r\u1ee7i ro cao trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_dich_vu_kiem_toan_Phu_Tho_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6803\" aria-describedby=\"caption-attachment-6803\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6803\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Phu-Tho-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Phu-Tho-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Phu-Tho-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Phu-Tho-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Phu-Tho-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Phu-Tho-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6803\" class=\"wp-caption-text\">Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ea1t chu\u1ea9n trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd ph\u1ea3i tu\u00e2n th\u1ee7 h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA). Quy tr\u00ecnh d\u01b0\u1edbi \u0111\u00e2y l\u00e0 khung MAN \u00e1p d\u1ee5ng cho kh\u00e1ch h\u00e0ng t\u1ea1i Ph\u00fa Th\u1ecd v\u00e0 c\u00e1c t\u1ec9nh l\u00e2n c\u1eadn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_danh_gia_chap_nhan_khach_hang\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5p nh\u1eadn kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm hi\u1ec3u ng\u00e0nh ngh\u1ec1, quy m\u00f4, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 l\u1ecbch s\u1eed ki\u1ec3m to\u00e1n c\u00e1c n\u0103m tr\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ed9c l\u1eadp theo chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, b\u1edfi vi ph\u1ea1m t\u00ednh \u0111\u1ed9c l\u1eadp l\u00e0 nh\u00f3m h\u00e0nh vi b\u1ecb ph\u1ea1t n\u1eb7ng theo Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Ky_hop_dong_va_lap_ke_hoach_kiem_toan\"><\/span><b>B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng n\u00eau r\u00f5 ph\u1ea1m vi, th\u1eddi h\u1ea1n, ph\u00ed v\u00e0 tr\u00e1ch nhi\u1ec7m hai b\u00ean theo VSA 210. K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu, kho\u1ea3n m\u1ee5c r\u1ee7i ro cao v\u00e0 l\u1ecbch l\u00e0m vi\u1ec7c chi ti\u1ebft theo VSA 300.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_toan_so_bo_va_chung_kien_kiem_ke\"><\/span><b>B\u01b0\u1edbc 3: Ki\u1ec3m to\u00e1n s\u01a1 b\u1ed9 v\u00e0 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ki\u1ec3m to\u00e1n \u0111\u00e1nh gi\u00e1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch s\u01a1 b\u1ed9 v\u00e0 <\/span><b>ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e0y 31\/12<\/b><span style=\"font-weight: 400;\"> theo VSA 501. Trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd, b\u1ecf l\u1ee1 b\u01b0\u1edbc n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u1edf doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_toan_chinh_thuc_tai_don_vi\"><\/span><b>B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c t\u1ea1i \u0111\u01a1n v\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n th\u1eed nghi\u1ec7m chi ti\u1ebft v\u1edbi doanh thu, gi\u00e1 v\u1ed1n, chi ph\u00ed, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng n\u1ee3. Th\u01b0 x\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p l\u1edbn. Th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb th\u01b0\u1eddng t\u1eeb 3 \u0111\u1ebfn 10 ng\u00e0y t\u00f9y quy m\u00f4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Tong_hop_trao_doi_but_toan_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 5: T\u1ed5ng h\u1ee3p, trao \u0111\u1ed5i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p th\u00e0nh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1 xu\u1ea5t, trao \u0111\u1ed5i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ban gi\u00e1m \u0111\u1ed1c. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n doanh nghi\u1ec7p c\u00f3 c\u01a1 h\u1ed9i gi\u1ea3i tr\u00ecnh, b\u1ed5 sung ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Phat_hanh_bao_cao_kiem_toan_va_ho_tro_sau_kiem_toan\"><\/span><b>B\u01b0\u1edbc 6: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 sau ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp theo VSA 700, 705, 706 k\u00e8m th\u01b0 qu\u1ea3n l\u00fd n\u00eau \u0111i\u1ec3m y\u1ebfu ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. MAN ti\u1ebfp t\u1ee5c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u00e2n h\u00e0ng c\u00f3 c\u00e2u h\u1ecfi v\u1ec1 s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_ho_so_gi_truoc_khi_dung_dich_vu_kiem_toan_Phu_Tho\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec tr\u01b0\u1edbc khi d\u00f9ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd?<\/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;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (v\u1edbi doanh nghi\u1ec7p FDI), \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, chi ti\u1ebft; b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh; b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf l\u1edbn, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng t\u1ea1i ng\u00e0y 31\/12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf GTGT, TNDN, TNCN, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea3 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, b\u1ea3ng t\u00ednh kh\u1ea5u hao, \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u (v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Moc_thoi_gian_nao_doanh_nghiep_tai_Phu_Tho_can_nho\"><\/span><b>M\u1ed1c th\u1eddi gian n\u00e0o doanh nghi\u1ec7p t\u1ea1i Ph\u00fa Th\u1ecd c\u1ea7n nh\u1edb?<\/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;\">Tr\u01b0\u1edbc ng\u00e0y 15\/11: k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ec3 k\u1ecbp l\u00ean k\u1ebf ho\u1ea1ch ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 31\/12: ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3: ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c, ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh: n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m (v\u1edbi n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch l\u00e0 ng\u00e0y 31\/3).<\/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-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=\"Chi_phi_dich_vu_kiem_toan_Phu_Tho_nam_2026_la_bao_nhieu\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6800\" aria-describedby=\"caption-attachment-6800\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6800\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-phi-dich-vu-kiem-toan-Phu-Tho-nam-2026-la-bao-nhieu.jpg\" alt=\"Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd n\u0103m 2026 l\u00e0 bao nhi\u00eau?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-phi-dich-vu-kiem-toan-Phu-Tho-nam-2026-la-bao-nhieu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-phi-dich-vu-kiem-toan-Phu-Tho-nam-2026-la-bao-nhieu-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-phi-dich-vu-kiem-toan-Phu-Tho-nam-2026-la-bao-nhieu-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-phi-dich-vu-kiem-toan-Phu-Tho-nam-2026-la-bao-nhieu-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-phi-dich-vu-kiem-toan-Phu-Tho-nam-2026-la-bao-nhieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6800\" class=\"wp-caption-text\">Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/figcaption><\/figure>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng c\u00f3 khung gi\u00e1 c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh m\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro. \u0110\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng d\u1ef1 tr\u00f9 ng\u00e2n s\u00e1ch, MAN c\u00f4ng b\u1ed1 b\u1ea3ng gi\u00e1 tham kh\u1ea3o cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd n\u0103m 2026 nh\u01b0 sau.\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Audit service price list<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business size<\/b><\/td>\n<td style=\"text-align: center;\"><b>Annual Revenue<\/b><\/td>\n<td style=\"text-align: center;\"><b>Reference audit fee (USD)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The business has not yet generated any revenue.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No revenue yet, low expenses.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450 \u2013 550 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Small businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 1 to 10 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600 \u2013 750 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Medium-sized enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 10-30 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750 \u2013 950 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">A fairly large business<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 30-50 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">950 \u2013 1,350 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Large scale enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 50-80 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">$1,350 \u2013 $1,700<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Very large enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 100 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From $1,700<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff6600;\"><b>NOTE:<\/b><span style=\"font-weight: 400;\"> The above fees are for reference only and do not include tax. The actual audit cost will be surveyed and assessed based on the records and actual operations of each business, including:<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">Industry and business sector<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">Revenue and scale of operations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">Number of input and output invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">Investment capital\/charter capital<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">Number of workers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">The complexity of the documentation and the scope of the audit work.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; color: #ff6600;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #ff6600;\">Contact MAN for a free profile review and a precise quote tailored to your specific business situation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_giai_quyet_van_de_kiem_toan_tai_Phu_Tho_nhu_the_nao\"><\/span><b>MAN &#8211; Master Accountant Network gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i Ph\u00fa Th\u1ecd nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau nhi\u1ec1u n\u0103m l\u00e0m vi\u1ec7c v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u1edf c\u00e1c t\u1ec9nh ph\u00eda B\u1eafc v\u00e0 ph\u00eda Nam, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn r\u1eafc r\u1ed1i kh\u00f4ng \u0111\u1ebfn t\u1eeb cu\u1ed9c ki\u1ec3m to\u00e1n, m\u00e0 \u0111\u1ebfn t\u1eeb kh\u00e2u chu\u1ea9n b\u1ecb. V\u00ec v\u1eady gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd c\u1ee7a ch\u00fang t\u00f4i b\u1eaft \u0111\u1ea7u t\u1eeb tr\u01b0\u1edbc ng\u00e0y ki\u1ec3m to\u00e1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t ti\u1ec1n ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch, t\u1edd khai thu\u1ebf v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb qu\u00fd IV.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd t\u1ed3n \u0111\u1ecdng:<\/b><span style=\"font-weight: 400;\"> c\u00f4ng n\u1ee3 treo nhi\u1ec1u n\u0103m, chi ph\u00ed thi\u1ebfu ch\u1ee9ng t\u1eeb, t\u00e0i s\u1ea3n ch\u01b0a ghi t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch mua b\u00e1n v\u1edbi c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a th\u00f4ng tin ph\u00e1p nh\u00e2n sau h\u1ee3p nh\u1ea5t t\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> \u0111\u1ecba ch\u1ec9 tr\u00ean h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> h\u1ed7 tr\u1ee3 tr\u1ea3 l\u1eddi c\u01a1 quan thu\u1ebf, h\u1ea3i quan v\u00e0 ng\u00e2n h\u00e0ng sau khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"MAN_co_nhung_goi_giai_phap_linh_hoat_nao\"><\/span><b>MAN c\u00f3 nh\u1eefng g\u00f3i gi\u1ea3i ph\u00e1p linh ho\u1ea1t n\u00e0o?<\/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;\">G\u00f3i Tu\u00e2n th\u1ee7: ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo \u0111\u00fang y\u00eau c\u1ea7u ph\u00e1p lu\u1eadt, ph\u00f9 h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u1ed5n \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00f3i Tu\u00e2n th\u1ee7 v\u00e0 T\u1ed1i \u01b0u thu\u1ebf: ki\u1ec3m to\u00e1n k\u1ebft h\u1ee3p r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf, \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00f3i \u0110\u1ed3ng h\u00e0nh c\u1ea3 n\u0103m: so\u00e1t x\u00e9t gi\u1eefa ni\u00ean \u0111\u1ed9, ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea, ki\u1ec3m to\u00e1n n\u0103m v\u00e0 t\u01b0 v\u1ea5n th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_gi_tao_nen_do_tin_cay_cua_doi_ngu_MAN\"><\/span><b>\u0110i\u1ec1u g\u00ec t\u1ea1o n\u00ean \u0111\u1ed9 tin c\u1eady c\u1ee7a \u0111\u1ed9i ng\u0169 MAN?<\/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;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u s\u00e2u th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng. Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP quy \u0111\u1ecbnh t\u01b0\u1edbc gi\u1ea5y ph\u00e9p \u0111\u1ebfn 12 th\u00e1ng v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n vi ph\u1ea1m b\u1ea3o m\u1eadt, n\u00ean \u0111\u00e2y l\u00e0 cam k\u1ebft c\u00f3 ch\u1ebf t\u00e0i th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ho\u1eb7c qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"MAN_phuc_vu_dich_vu_kiem_toan_Phu_Tho_tai_nhung_khu_vuc_nao\"><\/span><b>MAN ph\u1ee5c v\u1ee5 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd t\u1ea1i nh\u1eefng khu v\u1ef1c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c. T\u1ea1i Ph\u00fa Th\u1ecd, \u0111\u1ed9i ng\u0169 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi doanh nghi\u1ec7p \u1edf khu v\u1ef1c Vi\u1ec7t Tr\u00ec, V\u0129nh Y\u00ean, Ph\u00fac Y\u00ean, H\u00f2a B\u00ecnh tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 c\u00e1c khu c\u00f4ng nghi\u1ec7p B\u00e1 Thi\u1ec7n, B\u00ecnh Xuy\u00ean, Khai Quang, Th\u1ee5y V\u00e2n, L\u01b0\u01a1ng S\u01a1n. Ngo\u00e0i ra, MAN hi\u1ec7n di\u1ec7n th\u01b0\u1eddng xuy\u00ean t\u1ea1i TP.HCM (khu v\u1ef1c Qu\u1eadn 1, Qu\u1eadn 7 tr\u01b0\u1edbc \u0111\u00e2y), B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 H\u00e0 N\u1ed9i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf TP.HCM v\u00e0 nh\u00e0 m\u00e1y \u1edf Ph\u00fa Th\u1ecd, m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed: ph\u1ea7n l\u1edbn th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u1ed9i ki\u1ec3m to\u00e1n ch\u1ec9 c\u00f3 m\u1eb7t t\u1ea1i nh\u00e0 m\u00e1y cho c\u00e1c b\u01b0\u1edbc b\u1eaft bu\u1ed9c nh\u01b0 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea v\u00e0 ki\u1ec3m tra t\u00e0i s\u1ea3n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Doanh_nghiep_FDI_tai_Phu_Tho_xu_ly_y_kien_ngoai_tru_ra_sao\"><\/span><b>Case study: Doanh nghi\u1ec7p FDI t\u1ea1i Ph\u00fa Th\u1ecd x\u1eed l\u00fd \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y tr\u00edch t\u1eeb h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd c\u1ee7a MAN, \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea9n danh theo cam k\u1ebft b\u1ea3o m\u1eadt v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>Background<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, v\u1ed1n H\u00e0n Qu\u1ed1c, s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i khu c\u00f4ng nghi\u1ec7p B\u00ecnh Xuy\u00ean, doanh thu kho\u1ea3ng 420 t\u1ef7 \u0111\u1ed3ng. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u0103m tr\u01b0\u1edbc b\u1ecb \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u0169 \u0111\u01b0a \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb do kh\u00f4ng ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea. Khi ti\u1ebfp nh\u1eadn, MAN ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch t\u1ed3n kho kho\u1ea3ng 6,8 t\u1ef7 \u0111\u1ed3ng gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_MAN_xu_ly\"><\/span><b>How MAN handled it.<\/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;\">K\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb th\u00e1ng 10, l\u1eadp k\u1ebf ho\u1ea1ch ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea t\u1ea1i ng\u00e0y 31\/12 cho c\u1ea3 kho nguy\u00ean li\u1ec7u v\u00e0 th\u00e0nh ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng th\u1ee7 t\u1ee5c thay th\u1ebf theo VSA 510 \u0111\u1ec3 x\u00e1c nh\u1eadn l\u1ea1i s\u1ed1 d\u01b0 t\u1ed3n kho \u0111\u1ea7u k\u1ef3, truy ng\u01b0\u1ee3c d\u1eef li\u1ec7u xu\u1ea5t nh\u1eadp trong 3 th\u00e1ng \u0111\u1ea7u n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed1i h\u1ee3p k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t x\u00e2y d\u1ef1ng l\u1ea1i \u0111\u1ecbnh m\u1ee9c, \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n nguy\u00ean li\u1ec7u g\u1eedi h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch, \u0111\u1ec1 xu\u1ea5t doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi n\u1ed9p quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua\"><\/span><b>Result<\/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;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u0103m \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, \u0111\u00fang h\u1ea1n tr\u01b0\u1edbc ng\u00e0y 31\/3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi c\u01a1 quan qu\u1ea3n l\u00fd ki\u1ec3m tra, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh vi khai sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 gia h\u1ea1n h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u1edbi ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c duy\u1ec7t nh\u1edd b\u00e1o c\u00e1o kh\u00f4ng c\u00f2n \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Doanh_nghiep_tai_Phu_Tho_thuong_gap_rui_ro_gi_khi_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p t\u1ea1i Ph\u00fa Th\u1ecd th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n l\u01b0u \u00fd r\u1eb1ng ph\u1ea7n l\u1edbn r\u1ee7i ro c\u00f3 th\u1ec3 nh\u1eadn di\u1ec7n t\u1eeb s\u1edbm. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ed1n t\u00ecnh hu\u1ed1ng l\u1eb7p l\u1ea1i nhi\u1ec1u nh\u1ea5t khi doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_1_Ky_hop_dong_kiem_toan_qua_sat_han\"><\/span><b>R\u1ee7i ro 1: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n qu\u00e1 s\u00e1t h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 t\u00ecm \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0o th\u00e1ng 2, th\u00e1ng 3. Khi \u0111\u00f3 ng\u00e0y 31\/12 \u0111\u00e3 qua, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea. V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng l\u00e0 kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu, n\u00ean r\u1ee7i ro b\u1ecb \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb r\u1ea5t cao.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_2_Du_lieu_hoa_don_dien_tu_lech_voi_so_sach\"><\/span><b>R\u1ee7i ro 2: D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ec7ch v\u1edbi s\u1ed5 s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u1eb7t qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 l\u00e0m tr\u1ecdng t\u00e2m. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u1ef1 \u0111\u1ed9ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1edd khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u00eanh l\u1ec7ch nh\u1ecf nh\u01b0ng l\u1eb7p l\u1ea1i nhi\u1ec1u k\u1ef3 s\u1ebd \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o di\u1ec7n ki\u1ec3m tra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_3_Thong_tin_phap_nhan_chua_dong_bo_sau_hop_nhat_tinh\"><\/span><b>R\u1ee7i ro 3: Th\u00f4ng tin ph\u00e1p nh\u00e2n ch\u01b0a \u0111\u1ed3ng b\u1ed9 sau h\u1ee3p nh\u1ea5t t\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng th\u1ed1ng nh\u1ea5t g\u00e2y kh\u00f3 kh\u0103n khi \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u00e0m h\u1ed3 s\u01a1 vay v\u1ed1n. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 th\u00f4ng tin ph\u00e1p nh\u00e2n ngay trong n\u0103m t\u00e0i ch\u00ednh, kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn m\u00f9a ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_4_Chon_dich_vu_kiem_toan_Phu_Tho_chi_dua_vao_gia_thap\"><\/span><b>R\u1ee7i ro 4: Ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd ch\u1ec9 d\u1ef1a v\u00e0o gi\u00e1 th\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00ed th\u1ea5p b\u1ea5t th\u01b0\u1eddng th\u01b0\u1eddng \u0111i k\u00e8m th\u1eddi gian l\u00e0m vi\u1ec7c ng\u1eafn v\u00e0 th\u1ee7 t\u1ee5c b\u1ecb c\u1eaft gi\u1ea3m. Khi b\u00e1o c\u00e1o b\u1ecb bu\u1ed9c h\u1ee7y v\u00e0 ki\u1ec3m to\u00e1n l\u1ea1i theo Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP, chi ph\u00ed th\u1ef1c t\u1ebf doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n nhi\u1ec1u. H\u00e3y ki\u1ec3m tra t\u00ean \u0111\u01a1n v\u1ecb trong danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_nghiem_thuc_te_tu_kiem_toan_vien_lau_nam\"><\/span><b>Kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb ki\u1ec3m to\u00e1n vi\u00ean l\u00e2u n\u0103m<\/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;\">Ch\u1ea1y r\u00e0 so\u00e1t ti\u1ec1n ki\u1ec3m to\u00e1n v\u00e0o th\u00e1ng 10, th\u00e1ng 11 \u0111\u1ec3 c\u00f2n th\u1eddi gian s\u1eeda sai trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u01b0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 tr\u01b0\u1edbc ng\u00e0y 31\/12, kh\u00f4ng \u0111\u1ee3i ki\u1ec3m to\u00e1n vi\u00ean y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp s\u1eb5n file gi\u1ea3i tr\u00ecnh cho c\u00e1c kho\u1ea3n m\u1ee5c bi\u1ebfn \u0111\u1ed9ng tr\u00ean 10% so v\u1edbi n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea c\u00f3 ch\u1eef k\u00fd \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a th\u1ee7 kho, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span><\/li>\n<\/ul>\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 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh, m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p l\u00e0m s\u1ea1ch s\u1ed1 li\u1ec7u, gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c. Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb s\u1edbm t\u1eeb qu\u00fd IV, ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 chi ph\u00ed so v\u1edbi x\u1eed l\u00fd s\u1ef1 c\u1ed1 sau khi b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang t\u1ea1i Ph\u00fa Th\u1ecd v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Li\u00ean h\u1ec7 MAN ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t mi\u1ec5n ph\u00ed v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd, nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft v\u00e0 l\u1ecbch ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p tr\u01b0\u1edbc m\u00f9a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026.<\/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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\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;\"> View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review 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 of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Phu_Tho\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_tai_Phu_Tho_co_bat_buoc_kiem_toan_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf t\u1ea1i Ph\u00fa Th\u1ecd c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP. Doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n khi c\u1ea7n vay v\u1ed1n, g\u1ecdi v\u1ed1n ho\u1eb7c \u0111\u1ea5u th\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mot_cuoc_kiem_toan_bao_cao_tai_chinh_mat_bao_lau\"><\/span><b>M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ea5t bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd, th\u00f4ng th\u01b0\u1eddng t\u1eeb 2 \u0111\u1ebfn 6 tu\u1ea7n t\u00ednh t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o. Th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p t\u1eeb 3 \u0111\u1ebfn 10 ng\u00e0y t\u00f9y quy m\u00f4 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ed5 s\u00e1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_kiem_toan_tu_xa_thay_vi_lam_viec_truc_tiep_tai_Phu_Tho_khong\"><\/span><b>C\u00f3 th\u1ec3 ki\u1ec3m to\u00e1n t\u1eeb xa thay v\u00ec l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i Ph\u00fa Th\u1ecd kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3, ph\u1ea7n l\u1edbn th\u1ee7 t\u1ee5c c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tr\u00ean d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea v\u00e0 ki\u1ec3m tra t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7n ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 m\u1eb7t tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_co_y_kien_ngoai_tru_anh_huong_gi\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb l\u00e0m gi\u1ea3m \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ecb si\u1ebft h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span><b>Ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_kiem_tra_mot_cong_ty_kiem_toan_co_du_dieu_kien_hanh_nghe\"><\/span><b>L\u00e0m sao ki\u1ec3m tra m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \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;\">Doanh nghi\u1ec7p tra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai h\u1eb1ng n\u0103m, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u xem gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ph\u00fa Th\u1ecd \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u c\u1ea5p thi\u1ebft khi t\u1ec9nh Ph\u00fa Th\u1ecd m\u1edbi, h\u1ee3p nh\u1ea5t t\u1eeb Ph\u00fa Th\u1ecd, V\u0129nh Ph\u00fac v\u00e0 H\u00f2a B\u00ecnh t\u1eeb ng\u00e0y 1\/7\/2025, c\u00f3 di\u1ec7n t\u00edch h\u01a1n 9.361 km\u00b2, d\u00e2n s\u1ed1 tr\u00ean 4 tri\u1ec7u ng\u01b0\u1eddi v\u00e0 148 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3. N\u0103m 2025, to\u00e0n t\u1ec9nh [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6802,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6799","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\/6799","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=6799"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6799\/revisions"}],"predecessor-version":[{"id":6804,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6799\/revisions\/6804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6802"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}