{"id":5858,"date":"2026-05-06T16:45:56","date_gmt":"2026-05-06T09:45:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5858"},"modified":"2026-05-06T16:45:56","modified_gmt":"2026-05-06T09:45:56","slug":"kiem-toan-bao-cao-tai-chinh-vay-von","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/","title":{"rendered":"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u00e0 then ch\u1ed1t \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p SME khi mu\u1ed1n ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 an to\u00e0n v\u1ed1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00edn d\u1ee5ng c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t theo ti\u00eau chu\u1ea9n Basel II v\u00e0 Basel III, m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c x\u00e1c nh\u1eadn c\u00e1c con s\u1ed1 tr\u00ean s\u1ed5 s\u00e1ch m\u00e0 c\u00f2n l\u00e0 m\u1ed9t quy tr\u00ecnh th\u1ea9m \u0111\u1ecbnh r\u1ee7i ro kinh doanh to\u00e0n di\u1ec7n. Th\u1ef1c t\u1ebf cho th\u1ea5y, h\u01a1n 70% h\u1ed3 s\u01a1 vay v\u1ed1n b\u1ecb t\u1eeb ch\u1ed1i ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian ph\u00ea duy\u1ec7t do s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh thi\u1ebfu s\u1ef1 minh b\u1ea1ch, kh\u00f4ng nh\u1ea5t qu\u00e1n gi\u1eefa b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o n\u1ed9i b\u1ed9. V\u1edbi kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong ng\u00e0nh, MAN hi\u1ec3u r\u1eb1ng m\u1ed9t b\u00e1o c\u00e1o &#8220;s\u1ea1ch&#8221; v\u00e0 trung th\u1ef1c l\u00e0 t\u1ea5m v\u00e9 th\u00f4ng h\u00e0nh quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n d\u00f2ng ti\u1ec1n k\u1ecbp th\u1eddi.<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Tom_tat_trong_tam_ve_kiem_toan_bao_cao_tai_chinh_vay_von\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_bao_cao_tai_chinh_vay_von\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n?<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Ban_chat_phap_ly_va_yeu_cau_cua_he_thong_ngan_hang\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 y\u00eau c\u1ea7u c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Rui_ro_tiem_an_khi_bao_cao_tai_chinh_khong_duoc_kiem_toan_hoac_khong_minh_bach\" >R\u1ee7i ro ti\u1ec1m \u1ea9n khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c kh\u00f4ng minh b\u1ea1ch<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Quy_trinh_kiem_toan_bao_cao_tai_chinh_vay_von_chuan_hoa_tai_MAN\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n chu\u1ea9n h\u00f3a t\u1ea1i MAN<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Buoc_1_Khao_sat_va_lap_ke_hoach_kiem_toan_chi_tiet\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Buoc_2_Kiem_ke_tai_san_va_xac_nhan_so_du\" >B\u01b0\u1edbc 2: Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Buoc_3_Kiem_tra_chi_tiet_cac_nghiep_vu_kinh_te_phat_sinh\" >B\u01b0\u1edbc 3: Ki\u1ec3m tra chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Buoc_4_Soat_xet_cac_su_kien_sau_ngay_ket_thuc_nien_do\" >B\u01b0\u1edbc 4: So\u00e1t x\u00e9t c\u00e1c s\u1ef1 ki\u1ec7n sau ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\" >\u30b9\u30c6\u30c3\u30d7 5: \u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3068\u7ba1\u7406\u30ec\u30bf\u30fc\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Nhung_sai_lam_thuong_gap_khien_bao_cao_tai_chinh_bi_ngan_hang_tu_choi\" >Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Giai_phap_kiem_toan_bao_cao_tai_chinh_vay_von_chuyen_nghiep_tu_MAN\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n chuy\u00ean nghi\u1ec7p t\u1eeb MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Tai_sao_nen_chon_MAN_%E2%80%93_Master_Accountant_Network\" >T\u1ea1i sao n\u00ean ch\u1ecdn MAN &#8211; Master Accountant Network?<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Bang_gia_tham_khao_dich_vu_kiem_toan_vay_von\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n vay v\u1ed1n<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Nhan_dinh_tu_chuyen_gia_Goc_nhin_ve_rui_ro_thue_va_quan_tri_dong_tien_2026-2027\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: G\u00f3c nh\u00ecn v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n 2026-2027<\/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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Case_Study_Xu_ly_ho_so_vay_von_150_ty_cho_doanh_nghiep_san_xuat_tai_Binh_Duong\" >Case Study: X\u1eed l\u00fd h\u1ed3 s\u01a1 vay v\u1ed1n 150 t\u1ef7 cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh_vay_von\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Kiem_toan_bao_cao_tai_chinh_vay_von_co_khac_gi_kiem_toan_quyet_toan_thue_khong\" >Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n c\u00f3 kh\u00e1c g\u00ec ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Doanh_nghiep_moi_thanh_lap_duoi_1_nam_co_can_kiem_toan_de_vay_von_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp d\u01b0\u1edbi 1 n\u0103m c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n \u0111\u1ec3 vay v\u1ed1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Thoi_gian_de_hoan_thanh_mot_bao_cao_kiem_toan_vay_von_la_bao_lau\" >Th\u1eddi gian \u0111\u1ec3 ho\u00e0n th\u00e0nh m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n vay v\u1ed1n l\u00e0 bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh-vay-von\/#Ngan_hang_co_chi_dinh_cong_ty_kiem_toan_nhat_dinh_khong\" >Ng\u00e2n h\u00e0ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh c\u00f4ng ty ki\u1ec3m to\u00e1n nh\u1ea5t \u0111\u1ecbnh 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\/kiem-toan-bao-cao-tai-chinh-vay-von\/#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><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_bao_cao_tai_chinh_vay_von\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> vay v\u1ed1n l\u00e0 qu\u00e1 tr\u00ecnh c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ki\u1ec3m tra, x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p cho ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. D\u1ecbch v\u1ee5 n\u00e0y d\u00f9ng \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh, x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng v\u00e0 ph\u00ea duy\u1ec7t h\u1ea1n m\u1ee9c cho vay cho c\u00e1c doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p SME, c\u00e1c t\u1eadp \u0111o\u00e0n khi ph\u00e1t sinh nhu c\u1ea7u vay v\u1ed1n l\u01b0u \u0111\u1ed9ng ho\u1eb7c vay v\u1ed1n trung d\u00e0i h\u1ea1n. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n <\/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;\"> ngay khi b\u1eaft \u0111\u1ea7u l\u1eadp h\u1ed3 s\u01a1 vay v\u1ed1n ho\u1eb7c \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m theo y\u00eau c\u1ea7u c\u1ee7a h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_bao_cao_tai_chinh_vay_von\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5862\" aria-describedby=\"caption-attachment-5862\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5862\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-bao-cao-tai-chinh-vay-von.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-bao-cao-tai-chinh-vay-von.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-bao-cao-tai-chinh-vay-von-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-bao-cao-tai-chinh-vay-von-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-bao-cao-tai-chinh-vay-von-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-bao-cao-tai-chinh-vay-von-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5862\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ti\u1ebfp c\u1eadn v\u1ed1n ng\u00e2n h\u00e0ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c m\u00e0 c\u00f2n l\u00e0 \u201ct\u1ea5m v\u00e9\u201d th\u1ec3 hi\u1ec7n m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00ec th\u1ebf tr\u1edf th\u00e0nh y\u00eau c\u1ea7u g\u1ea7n nh\u01b0 b\u1eaft bu\u1ed9c n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n n\u00e2ng cao uy t\u00edn v\u00e0 gi\u1ea3m r\u1ee7i ro khi vay v\u1ed1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_va_yeu_cau_cua_he_thong_ngan_hang\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 y\u00eau c\u1ea7u c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c th\u1ea9m \u0111\u1ecbnh kh\u00e1ch h\u00e0ng vay v\u1ed1n ph\u1ea3i d\u1ef1a tr\u00ean c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u tin c\u1eady. M\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t ch\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u01b0 Vietcombank, BIDV, Techcombank hay VPBank \u0111\u1ec1u c\u00f3 b\u1ed9 ti\u00eau chu\u1ea9n x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u1eaft khe. H\u1ecd c\u1ea7n x\u00e1c nh\u1eadn r\u1eb1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, doanh thu, l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00f3 th\u1eadt, kh\u00f4ng b\u1ecb th\u1ed5i ph\u1ed3ng nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ee5c l\u1ee3i t\u00edn d\u1ee5ng. Vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n gi\u00fap ng\u00e2n h\u00e0ng gi\u1ea3m thi\u1ec3u r\u1ee7i ro n\u1ee3 x\u1ea5u, \u0111\u1ed3ng th\u1eddi gi\u00fap doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p trong qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tiem_an_khi_bao_cao_tai_chinh_khong_duoc_kiem_toan_hoac_khong_minh_bach\"><\/span><b>R\u1ee7i ro ti\u1ec1m \u1ea9n khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c kh\u00f4ng minh b\u1ea1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p n\u1ed9p m\u1ed9t b\u1ed9 <\/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;\"> t\u1ef1 l\u1eadp kh\u00f4ng c\u00f3 s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n, kh\u1ea3 n\u0103ng cao s\u1ebd g\u1eb7p ph\u1ea3i c\u00e1c tr\u1edf ng\u1ea1i sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb \u0111\u00e1nh t\u1ee5t h\u1ea1ng t\u00edn nhi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> Ng\u00e2n h\u00e0ng s\u1ebd \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 r\u1ee7i ro cao h\u01a1n, d\u1eabn \u0111\u1ebfn l\u00e3i su\u1ea5t vay v\u1ed1n t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi gian ph\u00ea duy\u1ec7t k\u00e9o d\u00e0i:<\/b><span style=\"font-weight: 400;\"> B\u1ed9 ph\u1eadn th\u1ea9m \u0111\u1ecbnh r\u1ee7i ro c\u1ee7a ng\u00e2n h\u00e0ng ph\u1ea3i m\u1ea5t nhi\u1ec1u th\u1eddi gian h\u01a1n \u0111\u1ec3 x\u00e1c minh t\u1eebng nghi\u1ec7p v\u1ee5, khi\u1ebfn doanh nghi\u1ec7p b\u1ecf l\u1ee1 c\u01a1 h\u1ed9i kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy c\u01a1 b\u1ecb b\u00e1c b\u1ecf h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu ph\u00e1t hi\u1ec7n s\u1ef1 sai l\u1ec7ch l\u1edbn gi\u1eefa b\u00e1o c\u00e1o n\u1ed9p cho ng\u00e2n h\u00e0ng v\u00e0 b\u00e1o c\u00e1o n\u1ed9p cho c\u01a1 quan thu\u1ebf (m\u00e2u thu\u1eabn s\u1ed1 li\u1ec7u), doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch \u0111en.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, nhi\u1ec1u doanh nghi\u1ec7p SME th\u01b0\u1eddng duy tr\u00ec &#8220;hai h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch&#8221;. \u0110i\u1ec1u n\u00e0y c\u1ef1c k\u1ef3 nguy hi\u1ec3m khi l\u00e0m h\u1ed3 s\u01a1 vay v\u1ed1n. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a c\u00e1c con s\u1ed1 n\u00e0y v\u1ec1 m\u1ed9t khung chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n duy nh\u1ea5t (VAS), \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_bao_cao_tai_chinh_vay_von_chuan_hoa_tai_MAN\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n chu\u1ea9n h\u00f3a t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5861\" aria-describedby=\"caption-attachment-5861\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5861\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-vay-von-chuan-hoa-tai-MAN.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n chu\u1ea9n h\u00f3a t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-vay-von-chuan-hoa-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-vay-von-chuan-hoa-tai-MAN-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-vay-von-chuan-hoa-tai-MAN-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-vay-von-chuan-hoa-tai-MAN-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-bao-cao-tai-chinh-vay-von-chuan-hoa-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5861\" class=\"wp-caption-text\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n chu\u1ea9n h\u00f3a t\u1ea1i MAN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o, MAN \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n ch\u1eb7t ch\u1ebd g\u1ed3m 5 giai \u0111o\u1ea1n c\u1ed1t l\u00f5i:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_lap_ke_hoach_kiem_toan_chi_tiet\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i kh\u00f4ng b\u1eaft tay v\u00e0o l\u00e0m ngay m\u00e0 d\u00e0nh th\u1eddi gian t\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u00f9ng r\u1ee7i ro tr\u1ecdng y\u1ebfu. Giai \u0111o\u1ea1n n\u00e0y gi\u00fap ch\u00fang t\u00f4i hi\u1ec3u \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac ngu\u1ed3n v\u1ed1n hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a kho\u1ea3n vay s\u1eafp t\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_ke_tai_san_va_xac_nhan_so_du\"><\/span><b>B\u01b0\u1edbc 2: Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. Ch\u00fang t\u00f4i tr\u1ef1c ti\u1ebfp tham gia ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 g\u1eedi th\u01b0 x\u00e1c nh\u1eadn \u0111\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p. Vi\u1ec7c x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i thu v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 gi\u00fap \u0111\u1ea3m b\u1ea3o b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_tra_chi_tiet_cac_nghiep_vu_kinh_te_phat_sinh\"><\/span><b>B\u01b0\u1edbc 3: Ki\u1ec3m tra chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ch\u1ecdn m\u1eabu c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c (h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu xu\u1ea5t kho) \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 c\u00e1i. Ch\u00fang t\u00f4i \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng \u0111\u1ebfn c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed l\u1edbn ph\u00e1t sinh g\u1ea7n th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o \u0111\u1ec3 lo\u1ea1i tr\u1eeb c\u00e1c h\u00e0nh vi ghi nh\u1eadn kh\u1ed1ng nh\u1eb1m &#8220;l\u00e0m \u0111\u1eb9p&#8221; ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Soat_xet_cac_su_kien_sau_ngay_ket_thuc_nien_do\"><\/span><b>B\u01b0\u1edbc 4: So\u00e1t x\u00e9t c\u00e1c s\u1ef1 ki\u1ec7n sau ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi m\u1ee5c \u0111\u00edch vay v\u1ed1n, ng\u00e2n h\u00e0ng r\u1ea5t quan t\u00e2m \u0111\u1ebfn kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Ch\u00fang t\u00f4i s\u1ebd r\u00e0 so\u00e1t c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 xem c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn n\u00e0o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 5: \u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3068\u7ba1\u7406\u30ec\u30bf\u30fc\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi th\u1ed1ng nh\u1ea5t c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3), MAN s\u1ebd ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c. B\u00ean c\u1ea1nh \u0111\u00f3, ch\u00fang t\u00f4i cung c\u1ea5p &#8220;Th\u01b0 qu\u1ea3n l\u00fd&#8221; nh\u1eb1m ch\u1ec9 ra c\u00e1c l\u1ed7 h\u1ed5ng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0a ra khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 CEO\/CFO ho\u00e0n thi\u1ec7n b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khien_bao_cao_tai_chinh_bi_ngan_hang_tu_choi\"><\/span><b>Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn, t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u1eefng l\u1ed7i sau \u0111\u00e2y khi l\u00e0m h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0ng t\u1ed3n kho \u1ea3o:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch cao h\u01a1n nhi\u1ec1u so v\u1edbi th\u1ef1c t\u1ebf t\u1ea1i kho \u0111\u1ec3 t\u0103ng t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng. Khi ng\u00e2n h\u00e0ng \u0111i th\u1ef1c t\u1ebf, s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t ho\u00e0n to\u00e0n uy t\u00edn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ed1 t\u00ecnh gi\u1eef l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 &#8220;ch\u1ebft&#8221; t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 kh\u00f4ng l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn. Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 kinh nghi\u1ec7m s\u1ebd d\u1ec5 d\u00e0ng b\u00f3c t\u00e1ch c\u00e1c kho\u1ea3n n\u00e0y th\u00f4ng qua tu\u1ed5i n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ch\u01b0a g\u00f3p \u0111\u1ee7 theo \u0111i\u1ec1u l\u1ec7:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 r\u1ea5t cao nh\u01b0ng th\u1ef1c t\u1ebf th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p \u0111\u1ee7. \u0110i\u1ec1u n\u00e0y vi ph\u1ea1m nghi\u00eam tr\u1ecdng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 l\u00e0 \u0111i\u1ec3m tr\u1eeb l\u1edbn khi x\u00e9t duy\u1ec7t vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan kh\u00f4ng r\u00f5 r\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c cho m\u01b0\u1ee3n ti\u1ec1n gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 sinh th\u00e1i m\u00e0 kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, l\u00e3i su\u1ea5t minh b\u1ea1ch th\u01b0\u1eddng b\u1ecb ng\u00e2n h\u00e0ng nghi ng\u1edd l\u00e0 h\u00e0nh vi t\u1ea9u t\u00e1n v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_toan_bao_cao_tai_chinh_vay_von_chuyen_nghiep_tu_MAN\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n chuy\u00ean nghi\u1ec7p t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u00e2ng cao kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng ph\u00ea duy\u1ec7t kho\u1ea3n vay, m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e0i b\u1ea3n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t. Tuy nhi\u00ean, l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p m\u1edbi l\u00e0 \u0111i\u1ec1u quy\u1ebft \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 th\u1ef1c s\u1ef1. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-vay-von-ngan-hang\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n vay v\u1ed1n ng\u00e2n h\u00e0ng<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p t\u1eeb MAN c\u00f9ng nh\u1eefng l\u00fd do doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chon_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>T\u1ea1i sao n\u00ean ch\u1ecdn MAN &#8211; Master Accountant Network?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/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;\"> thu\u1ea7n t\u00fay. Ch\u00fang t\u00f4i l\u00e0 ng\u01b0\u1eddi b\u1ea1n \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh chinh ph\u1ee5c ngu\u1ed3n v\u1ed1n ng\u00e2n h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia h\u00e0ng \u0111\u1ea7u:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 CPA (Ki\u1ec3m to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng) c\u00f3 tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, t\u1eebng l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn v\u00e0 hi\u1ec3u r\u00f5 kh\u1ea9u v\u1ecb r\u1ee7i ro c\u1ee7a t\u1eebng ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ef1 am hi\u1ec3u \u0111\u1ecba ph\u01b0\u01a1ng:<\/b><span style=\"font-weight: 400;\"> V\u1edbi s\u1ef1 hi\u1ec7n di\u1ec7n m\u1ea1nh m\u1ebd tr\u00ean to\u00e0n qu\u1ed1c v\u00e0 \u0111\u1eb7c bi\u1ec7t t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh (Qu\u1eadn 1, Qu\u1eadn 7, T\u00e2n B\u00ecnh), B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, MAN th\u1ea5u hi\u1ec3u s\u00e2u s\u1eafc c\u00e1c quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c chi nh\u00e1nh ng\u00e2n h\u00e0ng khu v\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cam k\u1ebft tr\u00e1ch nhi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 x\u00e1c nh\u1eadn tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. M\u1ecdi sai s\u00f3t do l\u1ed7i chuy\u00ean m\u00f4n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec1u \u0111\u01b0\u1ee3c MAN b\u1ed3i th\u01b0\u1eddng theo \u0111\u00fang th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p l\u00e0 t\u00e0i s\u1ea3n qu\u00fd gi\u00e1 nh\u1ea5t. Ch\u00fang t\u00f4i \u00e1p d\u1ee5ng quy tr\u00ecnh b\u1ea3o m\u1eadt d\u1eef li\u1ec7u ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 r\u00f2 r\u1ec9 th\u00f4ng tin n\u00e0o ra b\u00ean ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_kiem_toan_vay_von\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n t\u1ea1i MAN \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean quy m\u00f4 doanh thu v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o \u0111\u1ec3 qu\u00fd doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n vay v\u1ed1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 doanh thu n\u0103m (T\u1ef7 \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u7167\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\uff08\u767e\u4e07VND\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9f\u884c\u6642\u9593\uff08\u55b6\u696d\u65e5\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\u5104\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15 &#8211; 25<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\u5104\u304b\u3089500\u5104<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25 &#8211; 45<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7 &#8211; 10<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\u5104\u304b\u30891000\u5104\u3078<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45 &#8211; 80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\u5104\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73fe\u5b9f\u306b\u57fa\u3065\u3044\u305f\u5408\u610f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy m\u00f4 c\u1ee5 th\u1ec3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: M\u1ee9c ph\u00ed tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. H\u00e3y li\u00ean h\u1ec7 \u0111\u1ec3 MAN t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed m\u1ee9c ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/span><\/i><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Goc_nhin_ve_rui_ro_thue_va_quan_tri_dong_tien_2026-2027\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: G\u00f3c nh\u00ecn v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n 2026-2027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n 2026-2027, c\u01a1 quan Thu\u1ebf s\u1ebd \u0111\u1ea9y m\u1ea1nh vi\u1ec7c \u1ee9ng d\u1ee5ng AI v\u00e0o ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u li\u00ean th\u00f4ng v\u1edbi ng\u00e2n h\u00e0ng. Do \u0111\u00f3, vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n kh\u00f4ng c\u00f2n l\u00e0 &#8220;th\u1ee7 t\u1ee5c \u0111\u1ed1i ph\u00f3&#8221; m\u00e0 ph\u1ea3i l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n chu\u1ea9n ch\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m c\u1ee7a MAN cho th\u1ea5y, c\u00e1c CFO n\u00ean th\u1ef1c hi\u1ec7n &#8220;so\u00e1t x\u00e9t t\u00e0i ch\u00ednh&#8221; \u00edt nh\u1ea5t 3 th\u00e1ng tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 vay v\u1ed1n. Vi\u1ec7c n\u00e0y gi\u00fap ch\u00fang t\u00f4i ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 v\u00e0 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang ph\u00e1p lu\u1eadt. M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng kh\u00e1c l\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa m\u1ee5c \u0111\u00edch vay v\u1ed1n v\u00e0 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf. N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n l\u01b0u \u0111\u1ed9ng nh\u01b0ng l\u1ea1i mang \u0111i \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c ch\u1ee9ng kho\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i n\u00eau \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb, v\u00e0 ch\u1eafc ch\u1eafn ng\u00e2n h\u00e0ng s\u1ebd thu h\u1ed3i n\u1ee3 ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1eb9o nh\u1ecf cho c\u00e1c CEO: H\u00e3y lu\u00f4n gi\u1eef m\u1ed9t &#8220;h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh&#8221; s\u1ea1ch s\u1ebd xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, thay v\u00ec ch\u1ec9 t\u1eadp trung l\u00e0m \u0111\u1eb9p con s\u1ed1 khi c\u1ea7n ti\u1ec1n. S\u1ef1 nh\u1ea5t qu\u00e1n v\u1ec1 t\u0103ng tr\u01b0\u1edfng doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn qua c\u00e1c n\u0103m l\u00e0 minh ch\u1ee9ng h\u00f9ng h\u1ed3n nh\u1ea5t cho s\u1ee9c kh\u1ecfe doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Xu_ly_ho_so_vay_von_150_ty_cho_doanh_nghiep_san_xuat_tai_Binh_Duong\"><\/span><b>Case Study: X\u1eed l\u00fd h\u1ed3 s\u01a1 vay v\u1ed1n 150 t\u1ef7 cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t bao b\u00ec t\u1ea1i KCN VSIP (B\u00ecnh D\u01b0\u01a1ng) c\u1ea7n vay 150 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 m\u1edf r\u1ed9ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t. Tuy nhi\u00ean, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 l\u1ee3i nhu\u1eadn \u00e2m do tr\u00edch kh\u1ea5u hao nhanh v\u00e0 chi ph\u00ed l\u00e3i vay cao. Ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i v\u00ec ch\u1ec9 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 th\u1ea5p.<\/span><\/p>\n<p><b>Gi\u1ea3i ph\u00e1p c\u1ee7a MAN:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0 b\u00f3c t\u00e1ch c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng b\u1eb1ng ti\u1ec1n (kh\u1ea5u hao) v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang. B\u1eb1ng c\u00e1ch tr\u00ecnh b\u00e0y l\u1ea1i b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n (Cash Flow Statement) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ch\u00fang t\u00f4i \u0111\u00e3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (EBITDA) c\u1ee7a doanh nghi\u1ec7p v\u1eabn \u0111\u1ee7 kh\u1ea3 n\u0103ng chi tr\u1ea3 l\u00e3i vay v\u00e0 n\u1ee3 g\u1ed1c.<\/span><\/p>\n<p><b>\u7d50\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> D\u1ef1a tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n minh b\u1ea1ch v\u00e0 c\u00e1c ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u1ee7a MAN, ng\u00e2n h\u00e0ng \u0111\u00e3 ch\u1ea5p nh\u1eadn t\u00e1i c\u1ea5u tr\u00fac kho\u1ea3n vay v\u00e0 ph\u00ea duy\u1ec7t h\u1ea1n m\u1ee9c 150 t\u1ef7 ch\u1ec9 sau 4 tu\u1ea7n l\u00e0m vi\u1ec7c.<\/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;\">Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p SME kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf v\u00e0 uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh. Vi\u1ec7c s\u1edf h\u1eefu m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-chat-luong\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 gi\u00fap th\u00f4ng n\u00f2ng d\u00f2ng v\u1ed1n t\u00edn d\u1ee5ng m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 ban l\u00e3nh \u0111\u1ea1o nh\u00ecn nh\u1eadn l\u1ea1i s\u1ee9c m\u1ea1nh n\u1ed9i t\u1ea1i v\u00e0 nh\u1eefng r\u1ee7i ro c\u1ea7n kh\u1eafc ph\u1ee5c trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd doanh nghi\u1ec7p trong l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. V\u1edbi kinh nghi\u1ec7m d\u00e0y d\u1ea1n v\u00e0 s\u1ef1 t\u1eadn t\u00e2m c\u1ee7a nh\u1eefng chuy\u00ean gia h\u00e0ng \u0111\u1ea7u, ch\u00fang t\u00f4i cam k\u1ebft mang \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n minh b\u1ea1ch, chuy\u00ean nghi\u1ec7p v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t. Li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho h\u1ed3 s\u01a1 vay v\u1ed1n c\u1ee7a b\u1ea1n.<\/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=\"Cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh_vay_von\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n<\/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=\"Kiem_toan_bao_cao_tai_chinh_vay_von_co_khac_gi_kiem_toan_quyet_toan_thue_khong\"><\/span>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n c\u00f3 kh\u00e1c g\u00ec ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea3n ch\u1ea5t chuy\u00ean m\u00f4n l\u00e0 gi\u1ed1ng nhau nh\u01b0ng tr\u1ecdng t\u00e2m ki\u1ec3m tra kh\u00e1c nhau. Ki\u1ec3m to\u00e1n vay v\u1ed1n t\u1eadp trung v\u00e0o t\u00ednh hi\u1ec7n h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3, trong khi ki\u1ec3m to\u00e1n thu\u1ebf t\u1eadp trung v\u00e0o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, c\u1ea3 hai \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam.                    <\/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_nghiep_moi_thanh_lap_duoi_1_nam_co_can_kiem_toan_de_vay_von_khong\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp d\u01b0\u1edbi 1 n\u0103m c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n \u0111\u1ec3 vay v\u1ed1n 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. Ng\u00e2n h\u00e0ng th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh ban \u0111\u1ea7u v\u00e0 s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng.                    <\/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=\"Thoi_gian_de_hoan_thanh_mot_bao_cao_kiem_toan_vay_von_la_bao_lau\"><\/span>Th\u1eddi gian \u0111\u1ec3 ho\u00e0n th\u00e0nh m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n vay v\u1ed1n l\u00e0 bao l\u00e2u?<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 t\u1ea1i MAN, qu\u00e1 tr\u00ecnh n\u00e0y m\u1ea5t t\u1eeb 5 \u0111\u1ebfn 15 ng\u00e0y l\u00e0m vi\u1ec7c t\u00f9y v\u00e0o t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n g\u1ea5p \u0111\u1ec3 gi\u1ea3i ng\u00e2n, ch\u00fang t\u00f4i c\u00f3 th\u1ec3 huy \u0111\u1ed9ng \u0111\u1ed9i ng\u0169 l\u00e0m vi\u1ec7c t\u0103ng c\u01b0\u1eddng \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian.                    <\/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=\"Ngan_hang_co_chi_dinh_cong_ty_kiem_toan_nhat_dinh_khong\"><\/span>Ng\u00e2n h\u00e0ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh c\u00f4ng ty ki\u1ec3m to\u00e1n nh\u1ea5t \u0111\u1ecbnh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110a s\u1ed1 c\u00e1c ng\u00e2n h\u00e0ng c\u00f3 danh s\u00e1ch Short-list c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c h\u1ecd ch\u1ea5p nh\u1eadn. MAN t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb n\u1eb1m trong danh s\u00e1ch uy t\u00edn c\u1ee7a nhi\u1ec1u ng\u00e2n h\u00e0ng l\u1edbn t\u1ea1i Vi\u1ec7t Nam nh\u1edd b\u1ec1 d\u00e0y kinh nghi\u1ec7m v\u00e0 t\u00ednh ch\u00ednh tr\u1ef1c trong ngh\u1ec1 nghi\u1ec7p.                    <\/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\tCh\u1eafc ch\u1eafn l\u00e0 c\u00f3. H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n t\u1eeb MAN l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 doanh nghi\u1ec7p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, gi\u00fap gi\u1ea3m tr\u1eeb thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.                    <\/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\": \"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n c\u00f3 kh\u00e1c g\u00ec ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea3n ch\u1ea5t chuy\u00ean m\u00f4n l\u00e0 gi\u1ed1ng nhau nh\u01b0ng tr\u1ecdng t\u00e2m ki\u1ec3m tra kh\u00e1c nhau. 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MAN t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb n\u1eb1m trong danh s\u00e1ch uy t\u00edn c\u1ee7a nhi\u1ec1u ng\u00e2n h\u00e0ng l\u1edbn t\u1ea1i Vi\u1ec7t Nam nh\u1edd b\u1ec1 d\u00e0y kinh nghi\u1ec7m v\u00e0 t\u00ednh ch\u00ednh tr\u1ef1c trong ngh\u1ec1 nghi\u1ec7p.\"\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\": \"Ch\u1eafc ch\u1eafn l\u00e0 c\u00f3. H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n t\u1eeb MAN l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 doanh nghi\u1ec7p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, gi\u00fap gi\u1ea3m tr\u1eeb thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.\"\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>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh vay v\u1ed1n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u00e0 then ch\u1ed1t \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p SME khi mu\u1ed1n ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 an to\u00e0n v\u1ed1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00edn d\u1ee5ng c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t theo ti\u00eau chu\u1ea9n Basel II v\u00e0 Basel III, m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng. Ki\u1ec3m [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5858","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=5858"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5858\/revisions"}],"predecessor-version":[{"id":5864,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5858\/revisions\/5864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5859"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}