{"id":5570,"date":"2026-04-06T00:20:43","date_gmt":"2026-04-06T07:20:43","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5570"},"modified":"2026-04-06T00:20:43","modified_gmt":"2026-04-06T07:20:43","slug":"tieu-chi-kiem-toan-nghi-dinh-90","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/","title":{"rendered":"Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh \u0111\u00e3 t\u1ea1o ra m\u1ed9t l\u00e0n s\u00f3ng thay \u0111\u1ed5i m\u1ea1nh m\u1ebd trong c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p Vi\u1ec7t Nam. V\u1edbi vi\u1ec7c b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o nh\u00f3m ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c, h\u00e0ng ngh\u00ecn \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n ch\u1ec9 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nay s\u1ebd ph\u1ea3i l\u00e0m quen v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u1eaft khe h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e2u chuy\u1ec7n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ec3 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1, m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb nh\u00ecn nh\u1eadn l\u1ea1i s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh. \u0110\u1ed1i v\u1edbi c\u00e1c K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 CFO, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c li\u1ec7u doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh m\u1edbi n\u00e0y hay kh\u00f4ng l\u00e0 nhi\u1ec7m v\u1ee5 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp n\u0103m 2025.<\/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\">\u7d22\u5f15<\/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;\">\u30c8\u30b0\u30eb<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Tom_tat_trong_tam_ve_Tieu_chi_kiem_toan_Nghi_dinh_90\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Tai_sao_Nghi_dinh_902025ND-CP_lai_quan_trong_voi_doanh_nghiep_quy_mo_lon\" >T\u1ea1i sao Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP l\u1ea1i quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn?<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Giai_ma_chi_tiet_cac_tieu_chi_kiem_toan_Nghi_dinh_90\" >Gi\u1ea3i m\u00e3 chi ti\u1ebft c\u00e1c ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Tieu_chi_ve_tong_tai_san_Tu_100_ty_dong_tro_len\" >Ti\u00eau ch\u00ed v\u1ec1 t\u1ed5ng t\u00e0i s\u1ea3n: T\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Tieu_chi_ve_tong_doanh_thu_Tu_300_ty_dong_tro_len\" >Ti\u00eau ch\u00ed v\u1ec1 t\u1ed5ng doanh thu: T\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Tieu_chi_ve_so_lao_dong_Tren_200_nguoi_tham_gia_bao_hiem_xa_hoi\" >Ti\u00eau ch\u00ed v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng: Tr\u00ean 200 ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a><\/li><\/ul><\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Doanh_nghiep_quy_mo_lon_la_gi_theo_dinh_nghia_phap_ly_moi\" >Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd m\u1edbi?<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Bang_so_sanh_cac_tieu_chi_xac_dinh_doi_tuong_kiem_toan_bat_buoc\" >B\u1ea3ng so s\u00e1nh c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Buoc_1_Ra_soat_so_lieu_nam_truoc_lien_ke\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Buoc_2_Lua_chon_don_vi_kiem_toan_uy_tin\" >B\u01b0\u1edbc 2: L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Buoc_3_Chuan_bi_ho_so_chung_tu\" >B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Buoc_4_Phat_hanh_bao_cao_kiem_toan\" >B\u01b0\u1edbc 4: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Rui_ro_phap_ly_va_muc_phat_khi_khong_tuan_thu_Nghi_dinh_90\" >R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t khi kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 90<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Nhan_dinh_chuyen_gia_Nhung_loi_thuong_mac_phai_khi_xac_dinh_quy_mo_doanh_nghiep\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng l\u1ed7i th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Giai_phap_kiem_toan_toan_dien_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n t\u1eeb MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Tai_sao_nen_chon_MAN\" >T\u1ea1i sao n\u00ean ch\u1ecdn MAN?<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Dia_ban_phuc_vu\" >\u0110\u1ecba b\u00e0n ph\u1ee5c v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Case_Study_Xu_ly_tinh_huong_sat_nut_tieu_chi_doanh_thu\" >Case Study: X\u1eed l\u00fd t\u00ecnh hu\u1ed1ng s\u00e1t n\u00fat ti\u00eau ch\u00ed doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Nhung_cau_hoi_thuong_gap_ve_tieu_chi_kiem_toan_Nghi_dinh_90\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Tai_san_150_ty_nhung_lao_dong_va_doanh_thu_thap_co_phai_kiem_toan_khong\" >T\u00e0i s\u1ea3n 150 t\u1ef7 nh\u01b0ng lao \u0111\u1ed9ng v\u00e0 doanh thu th\u1ea5p c\u00f3 ph\u1ea3i 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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Neu_nam_2025_doanh_nghiep_sut_giam_quy_mo_thi_co_duoc_dung_kiem_toan\" >N\u1ebfu n\u0103m 2025 doanh nghi\u1ec7p s\u1ee5t gi\u1ea3m quy m\u00f4 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c d\u1eebng 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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Nghi_dinh_90_co_ap_dung_cho_doanh_nghiep_FDI_nho_khong\" >Ngh\u1ecb \u0111\u1ecbnh 90 c\u00f3 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI nh\u1ecf 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\/ja\/tieu-chi-kiem-toan-nghi-dinh-90\/#Doanh_thu_300_ty_tinh_tren_bao_cao_hop_nhat_hay_bao_cao_rieng\" >Doanh thu 300 t\u1ef7 t\u00ednh tr\u00ean b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t hay b\u00e1o c\u00e1o ri\u00eang?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Tieu_chi_kiem_toan_Nghi_dinh_90\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4 t\u00e0i ch\u00ednh v\u00e0 nh\u00e2n s\u1ef1 nh\u1eb1m x\u00e1c \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c hay kh\u00f4ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: t\u1ed5ng t\u00e0i s\u1ea3n t\u1eeb 100 t\u1ef7 \u0111\u1ed3ng, doanh thu t\u1eeb 300 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c tr\u00ean 200 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Doanh nghi\u1ec7p c\u1ea7n b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 n\u1ebfu c\u00e1c s\u1ed1 li\u1ec7u n\u0103m 2024 \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_Nghi_dinh_902025ND-CP_lai_quan_trong_voi_doanh_nghiep_quy_mo_lon\"><\/span><b>T\u1ea1i sao Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP l\u1ea1i quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-90\/\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam \u0111ang y\u00eau c\u1ea7u s\u1ef1 minh b\u1ea1ch cao h\u01a1n t\u1eeb kh\u1ed1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng l\u1edbn. Tr\u01b0\u1edbc \u0111\u00e2y, theo <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=156171\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o c\u00e1c doanh nghi\u1ec7p FDI, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p t\u01b0 nh\u00e2n thu\u1ea7n t\u00fay c\u00f3 quy m\u00f4 t\u00e0i s\u1ea3n v\u00e0 doanh thu l\u00ean \u0111\u1ebfn h\u00e0ng tr\u0103m, h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng nh\u01b0ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ea1i thi\u1ebfu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean th\u1ee9 ba. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n cho h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng, c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 ch\u00ednh s\u1ef1 b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u00f3 c\u00e1i nh\u00ecn chu\u1ea9n x\u00e1c h\u01a1n v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00f3ng g\u00f3p ng\u00e2n s\u00e1ch. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m \u0111\u1ec3 chu\u1ea9n h\u00f3a quy tr\u00ecnh qu\u1ea3n tr\u1ecb, h\u1ea1n ch\u1ebf sai s\u00f3t trong k\u00ea khai thu\u1ebf v\u00e0 n\u00e2ng cao uy t\u00edn khi huy \u0111\u1ed9ng v\u1ed1n ho\u1eb7c tham gia c\u00e1c d\u1ef1 \u00e1n l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_ma_chi_tiet_cac_tieu_chi_kiem_toan_Nghi_dinh_90\"><\/span><b>Gi\u1ea3i m\u00e3 chi ti\u1ebft c\u00e1c ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5571\" aria-describedby=\"caption-attachment-5571\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5571\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-ma-chi-tiet-cac-Tieu-chi-kiem-toan-Nghi-dinh-90.jpg\" alt=\"Gi\u1ea3i m\u00e3 chi ti\u1ebft c\u00e1c Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-ma-chi-tiet-cac-Tieu-chi-kiem-toan-Nghi-dinh-90.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-ma-chi-tiet-cac-Tieu-chi-kiem-toan-Nghi-dinh-90-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-ma-chi-tiet-cac-Tieu-chi-kiem-toan-Nghi-dinh-90-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-ma-chi-tiet-cac-Tieu-chi-kiem-toan-Nghi-dinh-90-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-ma-chi-tiet-cac-Tieu-chi-kiem-toan-Nghi-dinh-90-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5571\" class=\"wp-caption-text\">Gi\u1ea3i m\u00e3 chi ti\u1ebft c\u00e1c Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, doanh nghi\u1ec7p kh\u00e1c (kh\u00f4ng thu\u1ed9c nh\u00f3m FDI hay c\u00f4ng ty ni\u00eam y\u1ebft) \u0111\u01b0\u1ee3c coi l\u00e0 quy m\u00f4 l\u1edbn v\u00e0 ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ebfu th\u1ecfa m\u00e3n 2 tr\u00ean 3 ti\u00eau ch\u00ed sau \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_ve_tong_tai_san_Tu_100_ty_dong_tro_len\"><\/span><b>Ti\u00eau ch\u00ed v\u1ec1 t\u1ed5ng t\u00e0i s\u1ea3n: T\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u01b0\u1edbc \u0111o v\u1ec1 ngu\u1ed3n l\u1ef1c kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef. T\u1ed5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. V\u00ed d\u1ee5, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n n\u0103m 2025 hay kh\u00f4ng, b\u1ea1n c\u1ea7n nh\u00ecn v\u00e0o ch\u1ec9 ti\u00eau &#8220;T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n&#8221; (M\u00e3 s\u1ed1 270) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ng\u00e0y 31\/12\/2024.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m c\u1ee7a t\u00f4i trong h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1 cho th\u1ea5y, c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p \u1edf ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c ch\u01b0a x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn con s\u1ed1 t\u00e0i s\u1ea3n b\u1ecb &#8220;th\u1ed5i ph\u1ed3ng&#8221; \u1ea3o v\u01b0\u1ee3t ng\u01b0\u1ee1ng 100 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_ve_tong_doanh_thu_Tu_300_ty_dong_tro_len\"><\/span><b>Ti\u00eau ch\u00ed v\u1ec1 t\u1ed5ng doanh thu: T\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh thu l\u00e0 ch\u1ec9 s\u1ed1 ph\u1ea3n \u00e1nh quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Con s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ed5ng doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f9ng v\u1edbi doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh thu 300 t\u1ef7 \u0111\u1ed3ng l\u00e0 ng\u01b0\u1ee1ng ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c \u0111\u01a1n v\u1ecb th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c x\u00e2y d\u1ef1ng. Vi\u1ec7c ki\u1ec3m to\u00e1n s\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, tr\u00e1nh vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ho\u1eb7c sai s\u00f3t k\u00ea khai th\u00f4ng qua vi\u1ec7c treo doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_ve_so_lao_dong_Tren_200_nguoi_tham_gia_bao_hiem_xa_hoi\"><\/span><b>Ti\u00eau ch\u00ed v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng: Tr\u00ean 200 ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90 quy \u0111\u1ecbnh r\u00f5 c\u00e1ch t\u00ednh l\u00e0 s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u00ecnh qu\u00e2n n\u0103m. \u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed th\u01b0\u1eddng g\u00e2y l\u00fang t\u00fang cho b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 khi x\u00e1c \u0111\u1ecbnh di\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh: T\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng tham gia BHXH c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u00e1ng trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 chia cho 12 th\u00e1ng. V\u00ed d\u1ee5: N\u1ebfu 6 th\u00e1ng \u0111\u1ea7u n\u0103m c\u00f3 150 ng\u01b0\u1eddi, 6 th\u00e1ng cu\u1ed1i n\u0103m c\u00f3 260 ng\u01b0\u1eddi. S\u1ed1 b\u00ecnh qu\u00e2n l\u00e0 205 ng\u01b0\u1eddi, ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 th\u1ecfa m\u00e3n ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon_la_gi_theo_dinh_nghia_phap_ly_moi\"><\/span><b>Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd m\u1edbi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30bb\u30d7\u30c8 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/doanh-nghiep-quy-mo-lon-la-gi\/\"><span style=\"font-weight: 400;\">doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec<\/span><\/a><span style=\"font-weight: 400;\"> gi\u1edd \u0111\u00e2y \u0111\u00e3 c\u00f3 \u0111\u1ecbnh ngh\u0129a \u0111\u1ecbnh l\u01b0\u1ee3ng r\u00f5 r\u00e0ng h\u01a1n th\u00f4ng qua s\u1ef1 giao thoa gi\u1eefa Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 90. Tr\u01b0\u1edbc \u0111\u00e2y, c\u00e1c ti\u00eau ch\u00ed n\u00e0y th\u01b0\u1eddng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 \u0111\u01a1n v\u1ecb th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ng\u01b0\u1ee1ng t\u00e0i ch\u00ednh v\u00e0 nh\u00e2n s\u1ef1 n\u00eau tr\u00ean. Quy \u0111\u1ecbnh n\u00e0y t\u1eadp trung v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i \u0111\u1ecba ch\u01b0a thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c nh\u01b0 doanh nghi\u1ec7p FDI hay c\u00f4ng ty ni\u00eam y\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p d\u00f9 c\u00f3 t\u00e0i s\u1ea3n l\u1edbn nh\u01b0ng lao \u0111\u1ed9ng v\u00e0 doanh thu th\u1ea5p v\u1eabn c\u00f3 th\u1ec3 tho\u00e1t di\u1ec7n ki\u1ec3m to\u00e1n. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t &#8220;2 trong 3&#8221; l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 CFO t\u01b0 v\u1ea5n ch\u00ednh x\u00e1c cho Ban gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_tieu_chi_xac_dinh_doi_tuong_kiem_toan_bat_buoc\"><\/span><b>B\u1ea3ng so s\u00e1nh c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 \u0111\u1ed1i so\u00e1t nhanh ch\u00f3ng c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, ch\u00fang t\u00f4i \u0111\u00e3 t\u1ed5ng h\u1ee3p c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3 d\u01b0\u1edbi b\u1ea3ng so s\u00e1nh sau. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1eebng ch\u1ec9 ti\u00eau s\u1ebd gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m t\u00e0i ch\u00ednh 2025.<\/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 c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u898f\u5236\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 100 t\u1ef7 VN\u0110 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh tr\u00ean BCTC n\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7dcf\u53ce\u76ca<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 300 t\u1ef7 VN\u0110 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean BCTC n\u0103m c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng BHXH<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\u4eba\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ecnh qu\u00e2n n\u0103m (T\u1ed5ng 12 th\u00e1ng \/ 12)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ebfu th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 ti\u00eau ch\u00ed \u0111\u1ed3ng th\u1eddi.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5573\" aria-describedby=\"caption-attachment-5573\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5573\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-kiem-toan-Nghi-dinh-90_-Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg\" alt=\"Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90: Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-kiem-toan-Nghi-dinh-90_-Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-kiem-toan-Nghi-dinh-90_-Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-kiem-toan-Nghi-dinh-90_-Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-kiem-toan-Nghi-dinh-90_-Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tieu-chi-kiem-toan-Nghi-dinh-90_-Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5573\" class=\"wp-caption-text\">Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90: Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p v\u1eeba nh\u1eadn th\u1ea5y doanh nghi\u1ec7p m\u00ecnh thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, h\u00e3y th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> chu\u1ea9n sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_so_lieu_nam_truoc_lien_ke\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00e3y l\u1ea5y <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 d\u1eef li\u1ec7u BHXH c\u1ee7a n\u0103m 2024 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu. B\u1ea1n c\u1ea7n l\u1eadp m\u1ed9t b\u1ea3n t\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00f3 th\u1ecfa m\u00e3n 2\/3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng. L\u01b0u tr\u1eef b\u1ea3n t\u00ednh n\u00e0y \u0111\u1ec3 gi\u1ea3i tr\u00ecnh n\u1ebfu c\u01a1 quan ch\u1ee9c n\u0103ng truy v\u1ea5n l\u00fd do doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lua_chon_don_vi_kiem_toan_uy_tin\"><\/span><b>B\u01b0\u1edbc 2: L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ea1n ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ph\u00e9p. T\u1ea1i c\u00e1c khu v\u1ef1c nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM) hay B\u00ecnh D\u01b0\u01a1ng, vi\u1ec7c t\u00ecm \u0111\u1ed1i t\u00e1c am hi\u1ec3u \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 lu\u1eadt ph\u00e1p Vi\u1ec7t Nam l\u00e0 m\u1ed9t l\u1ee3i th\u1ebf c\u1ea1nh tranh l\u1edbn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_ho_so_chung_tu\"><\/span><b>B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra ch\u1ee9ng t\u1eeb g\u1ed1c thay v\u00ec ch\u1ec9 nh\u00ecn con s\u1ed1. Doanh nghi\u1ec7p c\u1ea7n s\u1eb5n s\u00e0ng c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ebf quan tr\u1ecdng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c r\u00e0 so\u00e1t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Phat_hanh_bao_cao_kiem_toan\"><\/span><b>B\u01b0\u1edbc 4: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c nh\u01b0 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 ph\u1ecfng v\u1ea5n ban \u0111i\u1ec1u h\u00e0nh. K\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng l\u00e0 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 d\u1ea5u ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_muc_phat_khi_khong_tuan_thu_Nghi_dinh_90\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t khi kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, r\u1ee7i ro cho doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 l\u00e0 r\u1ea5t l\u1edbn v\u00e0 \u0111a di\u1ec7n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t h\u00e0nh ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Theo quy \u0111\u1ecbnh x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1ec1 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan Thu\u1ebf th\u01b0\u1eddng \u01b0u ti\u00ean thanh tra c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n. Khi \u0111\u00f3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb gi\u1ea3m \u0111\u1ed9 tin c\u1eady, d\u1ec5 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u1edf m\u1ee9c cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ea5t c\u01a1 h\u1ed9i t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> C\u00e1c ng\u00e2n h\u00e0ng hi\u1ec7n nay y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ki\u1ec3m to\u00e1n cho c\u00e1c kho\u1ea3n vay trung v\u00e0 d\u00e0i h\u1ea1n. Thi\u1ebfu b\u00e1o c\u00e1o n\u00e0y, doanh nghi\u1ec7p s\u1ebd r\u1ea5t kh\u00f3 ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n \u01b0u \u0111\u00e3i ho\u1eb7c tham gia \u0111\u1ea5u th\u1ea7u l\u1edbn.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_loi_thuong_mac_phai_khi_xac_dinh_quy_mo_doanh_nghiep\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng l\u1ed7i th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, t\u00f4i mu\u1ed1n chia s\u1ebb v\u00e0i insight m\u00e0 c\u00e1c CFO th\u01b0\u1eddng b\u1ecf qua khi ti\u1ebfp c\u1eadn Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90.<\/span><\/p>\n<p><b>Th\u1ee9 nh\u1ea5t l\u00e0 b\u1eaby v\u1ec1 lao \u0111\u1ed9ng.<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 90 ch\u1ec9 t\u00ednh nh\u1eefng ng\u01b0\u1eddi &#8220;tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i&#8221; m\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp tr\u1ea3 l\u01b0\u01a1ng. N\u1ebfu b\u1ea1n s\u1eed d\u1ee5ng h\u00e0ng ngh\u00ecn lao \u0111\u1ed9ng qua d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i (outsourcing), s\u1ed1 l\u01b0\u1ee3ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ti\u00eau ch\u00ed c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/span><\/p>\n<p><b>Th\u1ee9 hai l\u00e0 v\u1ea5n \u0111\u1ec1 &#8220;2 n\u0103m li\u00ean ti\u1ebfp&#8221;.<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp r\u1ea5t nh\u00e2n v\u0103n: N\u1ebfu doanh nghi\u1ec7p c\u00f3 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed th\u00ec s\u1ebd t\u1ea1m d\u1eebng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang thu h\u1eb9p quy m\u00f4 gi\u1ea3m b\u1edbt chi ph\u00ed h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p><b>Th\u1ee9 ba l\u00e0 th\u1eddi gian k\u00fd b\u00e1o c\u00e1o.<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh m\u1edbi cho ph\u00e9p ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o t\u1ed1i \u0111a 5 n\u0103m li\u00ean t\u1ee5c thay v\u00ec 3 n\u0103m. S\u1ef1 thay \u0111\u1ed5i n\u00e0y gi\u00fap doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi chuy\u00ean gia am hi\u1ec3u \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_toan_toan_dien_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network kh\u00f4ng ch\u1ec9 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng, ch\u00fang t\u00f4i mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p. Ch\u00fang t\u00f4i \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chon_MAN\"><\/span><b>T\u1ea1i sao n\u00ean ch\u1ecdn MAN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9f\u52d9\u7d4c\u9a13:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u00f3 h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, am hi\u1ec3u t\u01b0\u1eddng t\u1eadn c\u00e1c thay \u0111\u1ed5i ph\u00e1p l\u00fd t\u1eeb th\u1eddi k\u1ef3 s\u01a1 khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u01b0 v\u1ea5n r\u1ee7i ro thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 ki\u1ec3m tra con s\u1ed1 m\u00e0 c\u00f2n ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m y\u1ebfu trong h\u1ec7 th\u1ed1ng thu\u1ebf, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n truy thu kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30e9\u30a4\u30bb\u30f3\u30b9:<\/b><span style=\"font-weight: 400;\"> To\u00e0n b\u1ed9 ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i MAN \u0111\u1ec1u s\u1edf h\u1eefu CPA Vi\u1ec7t Nam v\u00e0 li\u00ean t\u1ee5c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP \u0111\u1ec3 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng t\u1ed1t nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 b\u1eb1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t nghi\u00eam ng\u1eb7t, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u c\u1ee7a doanh nghi\u1ec7p lu\u00f4n \u0111\u01b0\u1ee3c an to\u00e0n trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dia_ban_phuc_vu\"><\/span><b>\u0110\u1ecba b\u00e0n ph\u1ee5c v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p linh ho\u1ea1t, t\u1ed1i \u01b0u chi ph\u00ed to\u00e0n qu\u1ed1c v\u00e0 \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c khu v\u1ef1c kinh t\u1ebf tr\u1ecdng \u0111i\u1ec3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh:<\/b><span style=\"font-weight: 400;\"> T\u1eadp trung t\u1ea1i Qu\u1eadn 1, Qu\u1eadn 7 v\u00e0 c\u00e1c khu c\u00f4ng nghi\u1ec7p ph\u00eda Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00ecnh D\u01b0\u01a1ng &amp; \u0110\u1ed3ng Nai:<\/b><span style=\"font-weight: 400;\"> Ph\u1ee5c v\u1ee5 c\u00e1c KCN VSIP, M\u1ef9 Ph\u01b0\u1edbc, Bi\u00ean H\u00f2a, Long Th\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Xu_ly_tinh_huong_sat_nut_tieu_chi_doanh_thu\"><\/span><b>Case Study: X\u1eed l\u00fd t\u00ecnh hu\u1ed1ng s\u00e1t n\u00fat ti\u00eau ch\u00ed doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u00e0o n\u0103m 2026, m\u1ed9t kh\u00e1ch h\u00e0ng t\u1ea1i B\u00ecnh D\u01b0\u01a1ng c\u00f3 t\u00e0i s\u1ea3n 120 t\u1ef7 nh\u01b0ng ch\u1ec9 c\u00f3 180 lao \u0111\u1ed9ng. Doanh thu b\u00e1n h\u00e0ng \u0111\u1ea1t 295 t\u1ef7 \u0111\u1ed3ng. K\u1ebf to\u00e1n tr\u01b0\u1edfng cho r\u1eb1ng \u0111\u01a1n v\u1ecb ch\u1ec9 th\u1ecfa m\u00e3n 1 ti\u00eau ch\u00ed n\u00ean kh\u00f4ng thu\u00ea ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, MAN \u0111\u00e3 ph\u00e1t hi\u1ec7n kho\u1ea3n thu nh\u1eadp t\u1eeb thanh l\u00fd m\u00e1y m\u00f3c 10 t\u1ef7 \u0111\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o t\u1ed5ng doanh thu x\u00e9t ti\u00eau ch\u00ed. Khi c\u1ed9ng v\u00e0o, doanh thu \u0111\u1ea1t 305 t\u1ef7, khi\u1ebfn doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n. Nh\u1edd s\u1ef1 t\u01b0 v\u1ea5n k\u1ecbp th\u1eddi, doanh nghi\u1ec7p \u0111\u00e3 tr\u00e1nh \u0111\u01b0\u1ee3c \u00e1n ph\u1ea1t v\u00e0 minh b\u1ea1ch h\u00f3a s\u1ed1 li\u1ec7u \u0111\u1ec3 vay v\u1ed1n ng\u00e2n h\u00e0ng th\u00e0nh c\u00f4ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n n\u00e2ng cao uy t\u00edn c\u1ee7a \u0111\u01a1n v\u1ecb tr\u00ean th\u1ecb tr\u01b0\u1eddng kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ti\u1ec7m c\u1eadn c\u00e1c ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p, bi\u1ebfn th\u00e1ch th\u1ee9c tu\u00e2n th\u1ee7 th\u00e0nh c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/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;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_tieu_chi_kiem_toan_Nghi_dinh_90\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_san_150_ty_nhung_lao_dong_va_doanh_thu_thap_co_phai_kiem_toan_khong\"><\/span>T\u00e0i s\u1ea3n 150 t\u1ef7 nh\u01b0ng lao \u0111\u1ed9ng v\u00e0 doanh thu th\u1ea5p c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. B\u1ea1n ch\u1ec9 th\u1ecfa m\u00e3n 1 ti\u00eau ch\u00ed. \u0110\u1ec3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, b\u1ea1n c\u1ea7n th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_nam_2025_doanh_nghiep_sut_giam_quy_mo_thi_co_duoc_dung_kiem_toan\"><\/span>N\u1ebfu n\u0103m 2025 doanh nghi\u1ec7p s\u1ee5t gi\u1ea3m quy m\u00f4 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c d\u1eebng ki\u1ec3m to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n v\u1eabn ph\u1ea3i ki\u1ec3m to\u00e1n n\u0103m 2025 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u n\u0103m 2024. B\u1ea1n ch\u1ec9 \u0111\u01b0\u1ee3c d\u1eebng n\u1ebfu c\u00f3 2 n\u0103m li\u00ean ti\u1ebfp sau \u0111\u00f3 kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_90_co_ap_dung_cho_doanh_nghiep_FDI_nho_khong\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 90 c\u00f3 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI nh\u1ecf kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p FDI thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c theo c\u00e1c quy \u0111\u1ecbnh ri\u00eang bi\u1ec7t kh\u00e1c, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c ng\u01b0\u1ee1ng quy m\u00f4 t\u00e0i s\u1ea3n hay doanh thu c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_thu_300_ty_tinh_tren_bao_cao_hop_nhat_hay_bao_cao_rieng\"><\/span>Doanh thu 300 t\u1ef7 t\u00ednh tr\u00ean b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t hay b\u00e1o c\u00e1o ri\u00eang? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTi\u00eau ch\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb l\u1eadp theo lu\u1eadt k\u1ebf to\u00e1n. N\u1ebfu b\u1ea1n l\u00e0 ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp, s\u1ed1 li\u1ec7u t\u00ednh tr\u00ean b\u00e1o c\u00e1o ri\u00eang c\u1ee7a ph\u00e1p nh\u00e2n \u0111\u00f3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00e0i s\u1ea3n 150 t\u1ef7 nh\u01b0ng lao \u0111\u1ed9ng v\u00e0 doanh thu th\u1ea5p c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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V\u1edbi vi\u1ec7c b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o nh\u00f3m ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c, h\u00e0ng ngh\u00ecn \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n ch\u1ec9 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nay s\u1ebd ph\u1ea3i l\u00e0m quen v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u1eaft khe h\u01a1n. Vi\u1ec7c hi\u1ec3u r\u00f5 Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e2u chuy\u1ec7n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ec3 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5572,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-5570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5570","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=5570"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5570\/revisions"}],"predecessor-version":[{"id":5574,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5570\/revisions\/5574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5572"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}