{"id":5682,"date":"2026-04-16T15:27:38","date_gmt":"2026-04-16T08:27:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5682"},"modified":"2026-04-16T15:27:38","modified_gmt":"2026-04-16T08:27:38","slug":"cach-tinh-chi-phi-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/","title":{"rendered":"C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng y\u1ebfu m\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf n\u0103m 2026 \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac gi\u00e1 ph\u00ed kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> ph\u00f9 h\u1ee3p, tr\u00e1nh t\u00ecnh tr\u1ea1ng gi\u00e1 r\u1ebb nh\u01b0ng r\u1ee7i ro cao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u1eddng c\u1ea3m th\u1ea5y l\u00fang t\u00fang khi nh\u1eadn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5. H\u1ecd t\u1ef1 h\u1ecfi t\u1ea1i sao c\u00f9ng m\u1ed9t quy m\u00f4 t\u00e0i s\u1ea3n nh\u01b0ng hai \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n l\u1ea1i \u0111\u01b0a ra m\u1ee9c ph\u00ed ch\u00eanh l\u1ec7ch h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd l\u00e0m s\u00e1ng t\u1ecf c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, c\u00f4ng th\u1ee9c th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 \u1ea9n sau con s\u1ed1 chi ph\u00ed cu\u1ed1i c\u00f9ng m\u00e0 b\u1ea1n ph\u1ea3i chi tr\u1ea3.<\/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\/cach-tinh-chi-phi-kiem-toan\/#Tom_tat_trong_tam_ve_cach_tinh_chi_phi_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n<\/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\/cach-tinh-chi-phi-kiem-toan\/#Cach_tinh_chi_phi_kiem_toan_theo_quy_dinh_phap_luat_hien_hanh\" >C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Can_cu_phap_ly_quan_trong_nhat_hien_nay\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t hi\u1ec7n nay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Cong_thuc_tinh_chi_phi_kiem_toan_du_an_dau_tu_xay_dung\" >C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Phan_biet_cach_tinh_chi_phi_cho_cac_loai_hinh_kiem_toan_khac_nhau\" >Ph\u00e2n bi\u1ec7t c\u00e1ch t\u00ednh chi ph\u00ed cho c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n kh\u00e1c nhau<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Kiem_toan_bao_cao_tai_chinh_dinh_ky\" >Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3<\/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\/ja\/cach-tinh-chi-phi-kiem-toan\/#Kiem_toan_hoat_dong_Operational_Audit\" >Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng (Operational Audit)<\/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\/ja\/cach-tinh-chi-phi-kiem-toan\/#Kiem_toan_tuan_thu_Compliance_Audit\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Quy_trinh_bao_gia_kiem_toan_chuyen_nghiep_tai_cac_don_vi_kiem_toan\" >Quy tr\u00ecnh b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb 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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Buoc_1_Tiep_nhan_va_khao_sat_so_bo\" >B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn v\u00e0 kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9<\/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\/cach-tinh-chi-phi-kiem-toan\/#Buoc_2_Phong_van_va_danh_gia_he_thong_kiem_soat_noi_bo\" >B\u01b0\u1edbc 2: Ph\u1ecfng v\u1ea5n v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Buoc_3_Lap_ke_hoach_nhan_su_va_ngan_sach_gio_lam\" >B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch nh\u00e2n s\u1ef1 v\u00e0 ng\u00e2n s\u00e1ch gi\u1edd l\u00e0m<\/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\/cach-tinh-chi-phi-kiem-toan\/#Buoc_4_Gui_ban_chao_phi_va_thuong_thao\" >B\u01b0\u1edbc 4: G\u1eedi b\u1ea3n ch\u00e0o ph\u00ed v\u00e0 th\u01b0\u01a1ng th\u1ea3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Buoc_5_Ky_ket_hop_dong_kiem_toan\" >B\u01b0\u1edbc 5: K\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng 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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Bang_dinh_muc_chi_phi_kiem_toan_tham_khao\" >B\u1ea3ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n tham kh\u1ea3o<\/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\/cach-tinh-chi-phi-kiem-toan\/#Cac_yeu_to_then_chot_cau_thanh_gia_phi_kiem_toan_doanh_nghiep\" >C\u00e1c y\u1ebfu t\u1ed1 then ch\u1ed1t c\u1ea5u th\u00e0nh gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/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\/cach-tinh-chi-phi-kiem-toan\/#Quy_mo_tai_san_va_doanh_thu_cua_don_vi\" >Quy m\u00f4 t\u00e0i s\u1ea3n v\u00e0 doanh thu c\u1ee7a \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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Do_phuc_tap_cua_nganh_nghe_kinh_doanh\" >\u30d3\u30b8\u30cd\u30b9\u306e\u8907\u96d1\u3055<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Chat_luong_he_thong_kiem_soat_noi_bo_va_ho_so_ke_toan\" >Ch\u1ea5t l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/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\/ja\/cach-tinh-chi-phi-kiem-toan\/#Rui_ro_tiem_tang_va_uy_tin_cua_don_vi_kiem_toan\" >R\u1ee7i ro ti\u1ec1m t\u00e0ng v\u00e0 uy t\u00edn c\u1ee7a \u0111\u01a1n v\u1ecb 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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Case_Study_Tinh_chi_phi_kiem_toan_cho_du_an_nha_may_co_khi_X\" >Case Study: T\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n cho d\u1ef1 \u00e1n nh\u00e0 m\u00e1y c\u01a1 kh\u00ed X<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Nhung_sai_lam_thuong_gap_khi_doanh_nghiep_dam_phan_gia_phi_kiem_toan\" >Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p \u0111\u00e0m ph\u00e1n gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Nhan_dinh_tu_chuyen_gia_Cach_toi_uu_chi_phi_kiem_toan_cho_SME\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: C\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n cho SME<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Giai_dap_thac_mac_thuong_gap_ve_cach_tinh_chi_phi_kiem_toan\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed 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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI_co_bat_buoc_phai_kiem_toan_hang_nam_khong\" >Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Thue_GTGT_cho_dich_vu_kiem_toan_hien_nay_la_bao_nhieu\" >Thu\u1ebf GTGT cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n hi\u1ec7n nay l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Chi_phi_kiem_toan_co_duoc_tinh_vao_chi_phi_hop_ly_khi_tinh_thue_TNDN_khong\" >Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd 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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Tai_sao_muc_phi_kiem_toan_noi_bo_lai_tinh_theo_ngay_cong_Man-day\" >T\u1ea1i sao m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u1ea1i t\u00ednh theo ng\u00e0y c\u00f4ng (Man-day)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cach-tinh-chi-phi-kiem-toan\/#Toi_co_the_thue_mot_ca_nhan_co_chung_chi_kiem_toan_vien_thuc_hien_kiem_toan_khong\" >T\u00f4i c\u00f3 th\u1ec3 thu\u00ea m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_cach_tinh_chi_phi_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0<\/b><span style=\"font-weight: 400;\"> ph\u01b0\u01a1ng th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u00f9 lao cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt (\u0111\u1ed1i v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng) ho\u1eb7c d\u1ef1a tr\u00ean s\u1ef1 th\u1ecfa thu\u1eadn v\u1ec1 quy m\u00f4, r\u1ee7i ro v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n (\u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n doanh nghi\u1ec7p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> Gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, th\u1ea9m \u0111\u1ecbnh b\u00e1o gi\u00e1 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), c\u00f4ng ty \u0111\u1ea1i ch\u00fang, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m c\u1ea7n thi\u1ebft:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh m\u1edbi ho\u1eb7c khi ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tinh_chi_phi_kiem_toan_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5683\" aria-describedby=\"caption-attachment-5683\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5683\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cach-tinh-chi-phi-kiem-toan-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5683\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh hai nh\u00f3m ch\u00ednh: ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n\/FDI.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quan_trong_nhat_hien_nay\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t hi\u1ec7n nay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ebfn giai \u0111o\u1ea1n 2026, c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00f3ng vai tr\u00f2 kim ch\u1ec9 nam cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-99-2021-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-494480.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u6cd5\u4ee499\/2021\/ND-CP<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n thay th\u1ebf cho c\u00e1c th\u00f4ng t\u01b0 c\u0169 nh\u01b0 Th\u00f4ng t\u01b0 09\/2016\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-09-2016-TT-BTC-quyet-toan-du-an-hoan-thanh-thuoc-nguon-von-Nha-nuoc-302091.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u56de\u89a7 09\/2016\/TT-BTC<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> V\u1eabn l\u00e0 ngu\u1ed3n tham kh\u1ea3o quan tr\u1ecdng v\u1ec1 \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m cho m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh d\u1ef1 \u00e1n \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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>2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc v\u1ec1 th\u00f9 lao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i \u0110i\u1ec1u 42.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_chi_phi_kiem_toan_du_an_dau_tu_xay_dung\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh,<\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chi-phi-kiem-toan\/\"><span style=\"font-weight: 400;\"> chi ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0. C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p n\u1ed9i suy l\u00e0 c\u00e1ch ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c theo t\u1eebng quy m\u00f4 v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c n\u1ed9i suy t\u1ed5ng qu\u00e1t:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki = Kb &#8211; [(Kb &#8211; Ka) x (Gi &#8211; Gb) \/ (Ga &#8211; Gb)]<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3 c\u00e1c k\u00fd hi\u1ec7u \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki: \u0110\u1ecbnh m\u1ee9c chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n c\u1ea7n t\u00ednh (\u0111\u01a1n v\u1ecb %).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi: Gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n c\u1ea7n t\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ka: \u0110\u1ecbnh m\u1ee9c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u1ef1 \u00e1n c\u1eadn tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kb: \u0110\u1ecbnh m\u1ee9c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u1ef1 \u00e1n c\u1eadn d\u01b0\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ga: Gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n c\u1eadn tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gb: Gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n c\u1eadn d\u01b0\u1edbi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi c\u00f3 \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 Ki, chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ed1i \u0111a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng: Chi ph\u00ed ki\u1ec3m to\u00e1n = Ki % x T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 + Thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1eb1ng theo quy \u0111\u1ecbnh, chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ed1i thi\u1ec3u kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 1.000.000 VN\u0110 (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT) cho m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_cach_tinh_chi_phi_cho_cac_loai_hinh_kiem_toan_khac_nhau\"><\/span><b>Ph\u00e2n bi\u1ec7t c\u00e1ch t\u00ednh chi ph\u00ed cho c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n kh\u00e1c nhau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5685\" aria-describedby=\"caption-attachment-5685\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5685\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-biet-cach-tinh-chi-phi-cho-cac-loai-hinh-kiem-toan-khac-nhau.jpg\" alt=\"Ph\u00e2n bi\u1ec7t c\u00e1ch t\u00ednh chi ph\u00ed cho c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n kh\u00e1c nhau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-biet-cach-tinh-chi-phi-cho-cac-loai-hinh-kiem-toan-khac-nhau.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-biet-cach-tinh-chi-phi-cho-cac-loai-hinh-kiem-toan-khac-nhau-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-biet-cach-tinh-chi-phi-cho-cac-loai-hinh-kiem-toan-khac-nhau-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-biet-cach-tinh-chi-phi-cho-cac-loai-hinh-kiem-toan-khac-nhau-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-biet-cach-tinh-chi-phi-cho-cac-loai-hinh-kiem-toan-khac-nhau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5685\" class=\"wp-caption-text\">Ph\u00e2n bi\u1ec7t c\u00e1ch t\u00ednh chi ph\u00ed cho c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n kh\u00e1c nhau<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 th\u1ef1c hi\u1ec7n <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\">. T\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n s\u1ebd c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t m\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_dinh_ky\"><\/span><b>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 lo\u1ea1i h\u00ecnh ph\u1ed5 bi\u1ebfn nh\u1ea5t, t\u1eadp trung v\u00e0o t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c con s\u1ed1 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. Chi ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo g\u00f3i (Lump-sum) d\u1ef1a tr\u00ean quy m\u00f4 t\u00e0i s\u1ea3n v\u00e0 doanh thu. \u0110\u00e2y l\u00e0 lo\u1ea1i h\u00ecnh c\u00f3 m\u1ee9c ph\u00ed \u1ed5n \u0111\u1ecbnh nh\u1ea5t v\u00ec quy tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a theo c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_Operational_Audit\"><\/span><b>Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng (Operational Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00ecnh n\u00e0y t\u1eadp trung v\u00e0o hi\u1ec7u qu\u1ea3 v\u00e0 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 (v\u00ed d\u1ee5: ki\u1ec3m to\u00e1n quy tr\u00ecnh mua h\u00e0ng, quy tr\u00ecnh qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1). C\u00e1ch t\u00ednh chi ph\u00ed th\u01b0\u1eddng d\u1ef1a tr\u00ean th\u1eddi gian th\u1ef1c t\u1ebf c\u1ee7a chuy\u00ean gia (Man-days). Do y\u00eau c\u1ea7u ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 qu\u1ea3n tr\u1ecb v\u00e0 t\u01b0 v\u1ea5n, m\u1ee9c ph\u00ed theo gi\u1edd c\u1ee7a <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-hoat-dong-la-gi\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng<\/span><\/a><span style=\"font-weight: 400;\"> th\u01b0\u1eddng cao h\u01a1n 1.5 &#8211; 2 l\u1ea7n so v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_Compliance_Audit\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau l\u00e0 ki\u1ec3m tra xem doanh nghi\u1ec7p c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh, c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c c\u00e1c cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf hay kh\u00f4ng. Chi ph\u00ed cho <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-tuan-thu-la-gi\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/span><\/a><span style=\"font-weight: 400;\"> th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ph\u1ea1m vi (Scope) v\u00e0 \u0111\u1ed9 ph\u1ee7 c\u1ee7a c\u00e1c b\u00e0i ki\u1ec3m tra. N\u1ebfu ph\u1ea1m vi ki\u1ec3m tra r\u1ed9ng v\u00e0 y\u00eau c\u1ea7u b\u1eb1ng ch\u1ee9ng kh\u1eaft khe, chi ph\u00ed s\u1ebd t\u0103ng theo kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1 c\u1ea7n r\u00e0 so\u00e1t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_bao_gia_kiem_toan_chuyen_nghiep_tai_cac_don_vi_kiem_toan\"><\/span><b>Quy tr\u00ecnh b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1eafc m\u1eafc t\u1ea1i sao c\u00f9ng m\u1ed9t th\u00f4ng tin cung c\u1ea5p nh\u01b0ng m\u1ed7i \u0111\u01a1n v\u1ecb l\u1ea1i c\u00f3 c\u00e1ch ph\u1ea3n h\u1ed3i kh\u00e1c nhau. M\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn th\u01b0\u1eddng tu\u00e2n th\u1ee7 quy tr\u00ecnh <a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\">b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n<\/a> 5 b\u01b0\u1edbc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n s\u00e1t v\u1edbi th\u1ef1c t\u1ebf nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_va_khao_sat_so_bo\"><\/span><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn v\u00e0 kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a 2 n\u0103m g\u1ea7n nh\u1ea5t v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh chi ti\u1ebft. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 quy m\u00f4, c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu v\u00e0 nh\u1eadn di\u1ec7n r\u1ee7i ro ban \u0111\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phong_van_va_danh_gia_he_thong_kiem_soat_noi_bo\"><\/span><b>B\u01b0\u1edbc 2: Ph\u1ecfng v\u1ea5n v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec ch\u1ec9 nh\u00ecn s\u1ed1 li\u1ec7u, chuy\u00ean gia s\u1ebd trao \u0111\u1ed5i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u1ec1 quy tr\u00ecnh v\u1eadn h\u00e0nh, ph\u1ea7n m\u1ec1m s\u1eed d\u1ee5ng v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh trong n\u0103m (v\u00ed d\u1ee5: thay \u0111\u1ed5i nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t, m\u1edf r\u1ed9ng chi nh\u00e1nh). B\u01b0\u1edbc n\u00e0y gi\u00fap \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u01b0\u1edbc t\u00ednh s\u1ed1 gi\u1edd c\u00f4ng th\u1ef1c t\u1ebf c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_ke_hoach_nhan_su_va_ngan_sach_gio_lam\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch nh\u00e2n s\u1ef1 v\u00e0 ng\u00e2n s\u00e1ch gi\u1edd l\u00e0m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi n\u1eafm r\u00f5 \u0111\u1ed9 ph\u1ee9c t\u1ea1p, tr\u01b0\u1edfng ph\u00f2ng ki\u1ec3m to\u00e1n s\u1ebd ph\u00e2n b\u1ed5 nh\u00e2n s\u1ef1 (bao g\u1ed3m Ch\u1ee7 nhi\u1ec7m ki\u1ec3m to\u00e1n, Tr\u01b0\u1edfng nh\u00f3m v\u00e0 c\u00e1c Ki\u1ec3m to\u00e1n vi\u00ean). T\u1ed5ng chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5u th\u00e0nh t\u1eeb: (S\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c x \u0110\u01a1n gi\u00e1 gi\u1edd c\u00f4ng) + Chi ph\u00ed qu\u1ea3n l\u00fd + Chi ph\u00ed \u0111i l\u1ea1i (n\u1ebfu c\u00f3).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Gui_ban_chao_phi_va_thuong_thao\"><\/span><b>B\u01b0\u1edbc 4: G\u1eedi b\u1ea3n ch\u00e0o ph\u00ed v\u00e0 th\u01b0\u01a1ng th\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 g\u1eedi cho kh\u00e1ch h\u00e0ng s\u1ebd n\u00eau r\u00f5 ph\u1ea1m vi c\u00f4ng vi\u1ec7c, th\u1eddi gian d\u1ef1 ki\u1ebfn v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n. T\u1ea1i b\u01b0\u1edbc n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e0m ph\u00e1n d\u1ef1a tr\u00ean s\u1ef1 h\u1ed7 tr\u1ee3 m\u00e0 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 cam k\u1ebft cung c\u1ea5p \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a m\u1ee9c ph\u00ed cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Ky_ket_hop_dong_kiem_toan\"><\/span><b>B\u01b0\u1edbc 5: K\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t x\u00e1c nh\u1eadn m\u1ee9c th\u00f9 lao. M\u1ed9t \u0111i\u1ec3m l\u01b0u \u00fd l\u00e0 h\u1ee3p \u0111\u1ed3ng th\u01b0\u1eddng c\u00f3 \u0111i\u1ec1u kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ph\u00ed n\u1ebfu trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p ngo\u00e0i d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u m\u00e0 doanh nghi\u1ec7p ch\u01b0a cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/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\">  \u304a\u898b\u7a4d\u308a\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bang_dinh_muc_chi_phi_kiem_toan_tham_khao\"><\/span><b>B\u1ea3ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n tham kh\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng h\u00ecnh dung, t\u00f4i \u0111\u00e3 t\u1ed5ng h\u1ee3p b\u1ea3ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. L\u01b0u \u00fd r\u1eb1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m s\u1ebd gi\u1ea3m d\u1ea7n khi quy m\u00f4 d\u1ef1 \u00e1n t\u0103ng l\u00ean do hi\u1ec7u \u1ee9ng quy m\u00f4 trong c\u00f4ng t\u00e1c nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 (T\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ph\u00ed ki\u1ec3m to\u00e1n (%)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6ce8\u8a18<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50\u5104\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.600<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n cao nh\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.075<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m d\u1ea7n theo quy m\u00f4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\u5104<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.750<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c c\u00f4ng tr\u00ecnh v\u1eeba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\u5104<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.575<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng g\u1eb7p \u1edf c\u00e1c d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.325<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ef1 \u00e1n c\u00f4ng nghi\u1ec7p l\u1edbn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 10.000 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.115<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o b\u1ea3ng n\u00e0y, ch\u00fang ta th\u1ea5y r\u00f5 m\u1ed9t nguy\u00ean l\u00fd: d\u1ef1 \u00e1n c\u00e0ng l\u1edbn, t\u1ef7 l\u1ec7 chi ph\u00ed c\u00e0ng th\u1ea5p nh\u01b0ng gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i l\u1ea1i cao. \u0110i\u1ec1u n\u00e0y ph\u1ea3n \u00e1nh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n t\u0103ng l\u00ean nh\u01b0ng c\u00f3 nh\u1eefng ph\u1ea7n h\u00e0nh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ecdn m\u1eabu t\u1ed1i \u01b0u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_then_chot_cau_thanh_gia_phi_kiem_toan_doanh_nghiep\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 then ch\u1ed1t c\u1ea5u th\u00e0nh gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng, c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 FDI linh ho\u1ea1t h\u01a1n nh\u01b0ng c\u0169ng ph\u1ee9c t\u1ea1p h\u01a1n. L\u00e0 m\u1ed9t chuy\u00ean gia l\u00e2u n\u0103m, t\u00f4i th\u01b0\u1eddng th\u1ea5y c\u00e1c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1<\/span><\/a><span style=\"font-weight: 400;\">n b\u00e1o gi\u00e1 d\u1ef1a tr\u00ean s\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a 4 y\u1ebfu t\u1ed1 ch\u00ednh d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_mo_tai_san_va_doanh_thu_cua_don_vi\"><\/span><b>Quy m\u00f4 t\u00e0i s\u1ea3n v\u00e0 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u01b0\u1edbc \u0111o \u0111\u1ea7u ti\u00ean m\u00e0 m\u1ecdi c\u00f4ng ty ki\u1ec3m to\u00e1n nh\u00ecn v\u00e0o. Quy m\u00f4 l\u1edbn \u0111\u1ed3ng ngh\u0129a v\u1edbi s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch nhi\u1ec1u, h\u1ec7 th\u1ed1ng kho b\u00e3i r\u1ed9ng l\u1edbn v\u00e0 danh s\u00e1ch kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p d\u00e0i. M\u1ed9t doanh nghi\u1ec7p c\u00f3 doanh thu 1.000 t\u1ef7 \u0111\u1ed3ng ch\u1eafc ch\u1eafn s\u1ebd c\u00f3 ph\u00ed ki\u1ec3m to\u00e1n cao h\u01a1n doanh nghi\u1ec7p doanh thu 10 t\u1ef7 \u0111\u1ed3ng, v\u00ec r\u1ee7i ro sai s\u00f3t ti\u1ec1m t\u00e0ng t\u1ec9 l\u1ec7 thu\u1eadn v\u1edbi d\u00f2ng ti\u1ec1n l\u01b0u chuy\u1ec3n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_phuc_tap_cua_nganh_nghe_kinh_doanh\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u306e\u8907\u96d1\u3055<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00e3y so s\u00e1nh m\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i \u0111\u01a1n thu\u1ea7n v\u1edbi m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed c\u00f3 chu\u1ed7i cung \u1ee9ng qu\u1ed1c t\u1ebf. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u00e1nh gi\u00e1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, t\u1ef7 l\u1ec7 ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u, ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho d\u1edf dang v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 chuy\u1ec3n gi\u00e1. S\u1ef1 ph\u1ee9c t\u1ea1p trong quy tr\u00ecnh v\u1eadn h\u00e0nh tr\u1ef1c ti\u1ebfp l\u00e0m t\u0103ng gi\u1edd l\u00e0m c\u1ee7a chuy\u00ean gia, t\u1eeb \u0111\u00f3 \u0111\u1ea9y m\u1ee9c ph\u00ed l\u00ean cao.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chat_luong_he_thong_kiem_soat_noi_bo_va_ho_so_ke_toan\"><\/span><b>Ch\u1ea5t l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00f4i th\u01b0\u1eddng n\u00f3i v\u1edbi kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh: &#8220;C\u00e1c b\u1ea1n gi\u00fap ch\u00fang t\u00f4i ti\u1ebft ki\u1ec7m th\u1eddi gian, ch\u00fang t\u00f4i s\u1ebd gi\u00fap c\u00e1c b\u1ea1n ti\u1ebft ki\u1ec7m ti\u1ec1n&#8221;. N\u1ebfu m\u1ed9t doanh nghi\u1ec7p c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, h\u1ed3 s\u01a1 s\u1eafp x\u1ebfp ng\u0103n n\u1eafp, \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 h\u1ec7 th\u1ed1ng ERP chu\u1ea9n ch\u1ec9nh, c\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd di\u1ec5n ra r\u1ea5t nhanh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu h\u1ed3 s\u01a1 l\u1ed9n x\u1ed9n, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i m\u1ea5t h\u00e0ng tu\u1ea7n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng, chi ph\u00ed s\u1ebd t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3 do ph\u00e1t sinh gi\u1edd l\u00e0m (Man-hours).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tiem_tang_va_uy_tin_cua_don_vi_kiem_toan\"><\/span><b>R\u1ee7i ro ti\u1ec1m t\u00e0ng v\u00e0 uy t\u00edn c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty thu\u1ed9c nh\u00f3m Big4 (Deloitte, PwC, EY, KPMG) lu\u00f4n c\u00f3 m\u1ee9c ph\u00ed cao v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba. Gi\u00e1 tr\u1ecb b\u1ea1n tr\u1ea3 kh\u00f4ng ch\u1ec9 l\u00e0 s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c m\u00e0 c\u00f2n l\u00e0 &#8220;ph\u00ed b\u1ea3o hi\u1ec3m&#8221; cho s\u1ef1 tin c\u1eady. C\u00e1c \u0111\u1ed1i t\u00e1c, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 lu\u00f4n \u0111\u00e1nh gi\u00e1 cao b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c k\u00fd t\u00ean b\u1edfi nh\u1eefng th\u01b0\u01a1ng hi\u1ec7u l\u1edbn. Ngo\u00e0i ra, n\u1ebfu doanh nghi\u1ec7p \u0111ang n\u1eb1m trong di\u1ec7n r\u1ee7i ro cao v\u1ec1 thu\u1ebf ho\u1eb7c c\u00f3 tranh ch\u1ea5p ph\u00e1p l\u00fd, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n s\u1ebd ph\u1ea3i t\u0103ng m\u1ee9c ph\u00ed \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p m\u00e0 h\u1ecd ph\u1ea3i g\u00e1nh v\u00e1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Tinh_chi_phi_kiem_toan_cho_du_an_nha_may_co_khi_X\"><\/span><b>Case Study: T\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n cho d\u1ef1 \u00e1n nh\u00e0 m\u00e1y c\u01a1 kh\u00ed X<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n, ch\u00fang ta h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf m\u00e0 t\u00f4i \u0111\u00e3 t\u01b0 v\u1ea5n v\u00e0o cu\u1ed1i n\u0103m 2025.<\/span><\/p>\n<p><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty TNHH C\u01a1 kh\u00ed Ch\u00ednh x\u00e1c X th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y m\u1edbi t\u1ea1i B\u00ecnh D\u01b0\u01a1ng. T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t l\u00e0 35 t\u1ef7 \u0111\u1ed3ng. D\u1ef1 \u00e1n n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i hay \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p><b>Ph\u00e2n t\u00edch c\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh c\u1eadn:<\/b><span style=\"font-weight: 400;\"> Theo b\u1ea3ng \u0111\u1ecbnh m\u1ee9c, gi\u00e1 tr\u1ecb 35 t\u1ef7 n\u1eb1m gi\u1eefa kho\u1ea3ng 10 t\u1ef7 (Gb) v\u00e0 50 t\u1ef7 (Ga).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tra \u0111\u1ecbnh m\u1ee9c: <\/b><span style=\"font-weight: 400;\">T\u1ea1i m\u1ee9c 10 t\u1ef7 (Gb): \u0110\u1ecbnh m\u1ee9c Kb l\u00e0 1.075%; T\u1ea1i m\u1ee9c 50 t\u1ef7 (Ga): \u0110\u1ecbnh m\u1ee9c Ka l\u00e0 0.750%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh to\u00e1n n\u1ed9i suy t\u1ef7 l\u1ec7 Ki:<\/b><span style=\"font-weight: 400;\"> Ki = 1.075 &#8211; [(1.075 &#8211; 0.750) x (35 &#8211; 10) \/ (50 &#8211; 10)] Ki = 1.075 &#8211; [0.325 x 25 \/ 40] Ki = 1.075 &#8211; 0.203125 = 0.871875%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh t\u1ed5ng ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Ph\u00ed ki\u1ec3m to\u00e1n (ch\u01b0a VAT) = 35.000.000.000 x 0.871875% = 305.156.250 VN\u0110.<\/span><\/li>\n<\/ul>\n<p><b>\u7d50\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n X c\u1ea7n d\u1ef1 tr\u00f9 kho\u1ea3ng 305 tri\u1ec7u \u0111\u1ed3ng cho c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. N\u1ebfu d\u1ef1 \u00e1n c\u00f3 c\u01a1 c\u1ea5u v\u1ed1n thi\u1ebft b\u1ecb chi\u1ebfm tr\u00ean 51%, m\u1ee9c ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m th\u00eam 30% theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 09\/2016\/TT-BTC.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_doanh_nghiep_dam_phan_gia_phi_kiem_toan\"><\/span><b>Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p \u0111\u00e0m ph\u00e1n gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh h\u00e0nh ngh\u1ec1, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u nh\u00e0 qu\u1ea3n l\u00fd m\u1eafc ph\u1ea3i nh\u1eefng sai l\u1ea7m khi\u1ebfn h\u1ecd m\u1ea5t \u0111i l\u1ee3i th\u1ebf khi l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 cu\u1ed1i c\u00f9ng (Bottom line):<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecdn \u0111\u01a1n v\u1ecb b\u00e1o gi\u00e1 th\u1ea5p nh\u1ea5t. Tuy nhi\u00ean, n\u1ebfu m\u1ee9c ph\u00ed qu\u00e1 th\u1ea5p, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 c\u1eaft gi\u1ea3m c\u00e1c th\u1ee7 t\u1ee5c quan tr\u1ecdng ho\u1eb7c c\u1eed nh\u1eefng nh\u00e2n s\u1ef1 thi\u1ebfu kinh nghi\u1ec7m th\u1ef1c hi\u1ec7n. K\u1ebft qu\u1ea3 l\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u01a1 s\u00e0i, kh\u00f4ng ph\u00e1t hi\u1ec7n ra c\u00e1c sai ph\u1ea1m tr\u1ecdng y\u1ebfu v\u1ec1 thu\u1ebf, d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 b\u1ecb truy thu ti\u1ec1n t\u1ef7 khi thanh tra thu\u1ebf v\u00e0o cu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng hi\u1ec3u r\u00f5 ph\u1ea1m vi c\u00f4ng vi\u1ec7c (Scope of work):<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, n\u1ebfu b\u1ea1n c\u1ea7n th\u00eam th\u01b0 qu\u1ea3n l\u00fd (Management Letter) ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m y\u1ebfu trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1eb7c t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf, b\u1ea1n c\u1ea7n l\u00e0m r\u00f5 ngay t\u1eeb \u0111\u1ea7u. Nhi\u1ec1u doanh nghi\u1ec7p ng\u1ee1 ng\u00e0ng khi nh\u1eadn h\u00f3a \u0111\u01a1n ph\u1ee5 tr\u1ed9i cho c\u00e1c y\u00eau c\u1ea7u ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf qua y\u1ebfu t\u1ed1 th\u1eddi gian th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu b\u1ea1n y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n v\u00e0o m\u00f9a cao \u0111i\u1ec3m (th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3 h\u1eb1ng n\u0103m) v\u00e0 mu\u1ed1n c\u00f3 k\u1ebft qu\u1ea3 nhanh trong v\u00f2ng 1 tu\u1ea7n, ch\u1eafc ch\u1eafn gi\u00e1 ph\u00ed s\u1ebd b\u1ecb \u0111\u1ea9y cao. Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n s\u1edbm t\u1eeb th\u00e1ng 11 ho\u1eb7c th\u00e1ng 12 s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 v\u1ecb th\u1ebf \u0111\u00e0m ph\u00e1n t\u1ed1t h\u01a1n nhi\u1ec1u.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Cach_toi_uu_chi_phi_kiem_toan_cho_SME\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: C\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n cho SME<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi 30 n\u0103m quan s\u00e1t th\u1ecb tr\u01b0\u1eddng ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, t\u00f4i mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c ch\u1ee7 doanh nghi\u1ec7p m\u1ed9t b\u00ed m\u1eadt: <\/span><b>&#8220;Chi ph\u00ed ki\u1ec3m to\u00e1n r\u1ebb nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf \u0111\u01a1n gi\u00e1 c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n, m\u00e0 n\u1eb1m \u1edf s\u1ef1 s\u1eb5n s\u00e0ng c\u1ee7a doanh nghi\u1ec7p.&#8221;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a ng\u00e2n s\u00e1ch, c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t n\u00ean t\u1eadp trung v\u00e0o ba chi\u1ebfn l\u01b0\u1ee3c sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a s\u1ed1 li\u1ec7u t\u1eeb \u0111\u1ea7u n\u0103m:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn khi ki\u1ec3m to\u00e1n v\u00e0o m\u1edbi cu\u1ed1ng cu\u1ed3ng r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb. Vi\u1ec7c duy tr\u00ec h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch s\u1ea1ch ngay t\u1eeb \u0111\u1ea7u gi\u00fap gi\u1ea3m 30-50% th\u1eddi gian hi\u1ec7n tr\u01b0\u1eddng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u00f3 n\u0103ng l\u1ef1c:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t k\u1ebf to\u00e1n tr\u01b0\u1edfng hi\u1ec3u bi\u1ebft v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (VAS) v\u00e0 c\u00e1c th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t s\u1ebd gi\u00fap gi\u1ea3i tr\u00ecnh nhanh ch\u00f3ng, gi\u1ea3m thi\u1ec3u c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00e1m m\u00e2y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c t\u1eeb xa, gi\u1ea3m chi ph\u00ed \u0111i l\u1ea1i v\u00e0 l\u01b0u tr\u00fa \u2013 nh\u1eefng kho\u1ea3n ph\u00ed th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh g\u1ed9p v\u00e0o b\u00e1o gi\u00e1.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 tr\u1ea3 ph\u00ed ki\u1ec3m to\u00e1n cao, m\u00e0 l\u00e0 tr\u1ea3 ph\u00ed cho m\u1ed9t b\u00e1o c\u00e1o &#8220;v\u00f4 th\u01b0\u1edfng v\u00f4 ph\u1ea1t&#8221; kh\u00f4ng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro. H\u00e3y coi chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 cho s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 uy t\u00edn c\u1ee7a th\u01b0\u01a1ng hi\u1ec7u.<\/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;\">Hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng v\u1ec1 m\u1eb7t ng\u00e2n s\u00e1ch m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n t\u01b0 duy qu\u1ea3n tr\u1ecb chuy\u00ean nghi\u1ec7p c\u1ee7a l\u00e3nh \u0111\u1ea1o. D\u00f9 b\u1ea1n t\u00ednh to\u00e1n d\u1ef1a tr\u00ean \u0111\u1ecbnh m\u1ee9c nh\u00e0 n\u01b0\u1edbc hay th\u1ecfa thu\u1eadn theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, m\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng v\u1eabn l\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n trung th\u1ef1c, kh\u00e1ch quan v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh tin c\u1eady, th\u1ea5u hi\u1ec3u t\u01b0\u1eddng t\u1eadn v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u0169ng nh\u01b0 \u0111\u1eb7c th\u00f9 kinh doanh t\u1ea1i Vi\u1ec7t Nam, h\u00e3y k\u1ebft n\u1ed1i v\u1edbi ch\u00fang t\u00f4i. <\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span style=\"font-weight: 400;\"> t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-uy-tin\/\"><b>\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/b><\/a><span style=\"font-weight: 400;\"> ch\u1ea5t l\u01b0\u1ee3ng cao, gi\u00fap h\u00e0ng ng\u00e0n doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p con s\u1ed1, ch\u00fang t\u00f4i cung c\u1ea5p ni\u1ec1m tin.<\/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=\"Giai_dap_thac_mac_thuong_gap_ve_cach_tinh_chi_phi_kiem_toan\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI_co_bat_buoc_phai_kiem_toan_hang_nam_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c doanh nghi\u1ec7p FDI b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng.                    <\/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=\"Thue_GTGT_cho_dich_vu_kiem_toan_hien_nay_la_bao_nhieu\"><\/span>Thu\u1ebf GTGT cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n hi\u1ec7n nay l\u00e0 bao nhi\u00eau? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng m\u1ee9c thu\u1ebf su\u1ea5t GTGT cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 ki\u1ec3m to\u00e1n l\u00e0 10%. T\u00f9y theo c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7 trong t\u1eebng th\u1eddi k\u1ef3 (nh\u01b0 giai \u0111o\u1ea1n h\u1ed7 tr\u1ee3 kinh t\u1ebf), m\u1ee9c n\u00e0y c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng 8%.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_co_duoc_tinh_vao_chi_phi_hop_ly_khi_tinh_thue_TNDN_khong\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, ch\u1ec9 c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 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=\"Tai_sao_muc_phi_kiem_toan_noi_bo_lai_tinh_theo_ngay_cong_Man-day\"><\/span>T\u1ea1i sao m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u1ea1i t\u00ednh theo ng\u00e0y c\u00f4ng (Man-day)?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng t\u1eadp trung v\u00e0o c\u00e1c quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee5 th\u1ec3 theo y\u00eau c\u1ea7u ri\u00eang bi\u1ec7t c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p. Do t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c kh\u00f4ng c\u1ed1 \u0111\u1ecbnh nh\u01b0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00ean vi\u1ec7c t\u00ednh ph\u00ed theo gi\u1edd ho\u1eb7c ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a chuy\u00ean gia l\u00e0 ph\u01b0\u01a1ng th\u1ee9c c\u00f4ng b\u1eb1ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_co_the_thue_mot_ca_nhan_co_chung_chi_kiem_toan_vien_thuc_hien_kiem_toan_khong\"><\/span>T\u00f4i c\u00f3 th\u1ec3 thu\u00ea m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n 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\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh b\u1edfi m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo danh s\u00e1ch c\u00f4ng b\u1ed1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u00e0ng n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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T\u00f9y theo c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7 trong t\u1eebng th\u1eddi k\u1ef3 (nh\u01b0 giai \u0111o\u1ea1n h\u1ed7 tr\u1ee3 kinh t\u1ebf), m\u1ee9c n\u00e0y c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng 8%.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, ch\u1ec9 c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u1ea1i t\u00ednh theo ng\u00e0y c\u00f4ng (Man-day)?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng t\u1eadp trung v\u00e0o c\u00e1c quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee5 th\u1ec3 theo y\u00eau c\u1ea7u ri\u00eang bi\u1ec7t c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p. Do t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c kh\u00f4ng c\u1ed1 \u0111\u1ecbnh nh\u01b0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00ean vi\u1ec7c t\u00ednh ph\u00ed theo gi\u1edd ho\u1eb7c ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a chuy\u00ean gia l\u00e0 ph\u01b0\u01a1ng th\u1ee9c c\u00f4ng b\u1eb1ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u00f3 th\u1ec3 thu\u00ea m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n 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. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh b\u1edfi m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo danh s\u00e1ch c\u00f4ng b\u1ed1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u00e0ng n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng y\u1ebfu m\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf n\u0103m 2026 \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac gi\u00e1 ph\u00ed kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p, tr\u00e1nh t\u00ecnh tr\u1ea1ng gi\u00e1 r\u1ebb nh\u01b0ng r\u1ee7i ro cao. Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u1eddng c\u1ea3m th\u1ea5y l\u00fang t\u00fang khi nh\u1eadn b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5. H\u1ecd [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5682","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=5682"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5682\/revisions"}],"predecessor-version":[{"id":5686,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5682\/revisions\/5686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5684"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}