{"id":5872,"date":"2026-05-07T16:37:21","date_gmt":"2026-05-07T09:37:21","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5872"},"modified":"2026-05-07T16:37:21","modified_gmt":"2026-05-07T09:37:21","slug":"ho-so-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/","title":{"rendered":"H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n: Quy \u0111\u1ecbnh 11\/2023 v\u00e0 checklist cho k\u1ebf to\u00e1n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;x\u01b0\u01a1ng s\u1ed1ng&#8221; c\u1ee7a m\u1ecdi quy tr\u00ecnh ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh, l\u00e0 n\u01a1i l\u01b0u tr\u1eef to\u00e0n b\u1ed9 b\u1eb1ng ch\u1ee9ng x\u00e1c th\u1ef1c v\u1ec1 t\u00ednh minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-11-2023-QD-KTNN-danh-muc-ho-so-kiem-toan-che-do-nop-luu-bao-quan-khai-thac-578835.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/10\/2023 thay th\u1ebf ho\u00e0n to\u00e0n <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-04-2020-QD-KTNN-danh-muc-ho-so-kiem-toan-che-do-nop-luu-ho-so-kiem-toan-461002.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 04\/2020\/Q\u0110-KTNN<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c th\u00e0nh ph\u1ea7n trong b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean m\u00e0 c\u00f2n l\u00e0 y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 t\u00e0i li\u1ec7u l\u01b0u tr\u1eef m\u00e0 c\u00f2n l\u00e0 h\u1ec7 th\u1ed1ng b\u1eb1ng ch\u1ee9ng ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n t\u1eeb l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, MAN &#8211; Master Accountant Network hi\u1ec3u r\u1eb1ng m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian \u0111\u1ed1i so\u00e1t, h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf v\u00e0 n\u00e2ng cao uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/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\/ho-so-kiem-toan\/#Tom_tat_trong_tam_ve_ho_so_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 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\/ho-so-kiem-toan\/#Ho_so_kiem_toan_la_gi_va_tai_sao_no_quan_trong_doi_voi_ke_toan_noi_bo\" >H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao n\u00f3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Danh_muc_ho_so_kiem_toan_cua_mot_cuoc_kiem_toan_gom_nhung_gi\" >Danh m\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Thanh_phan_ho_so_kiem_toan_chung_cua_Doan_kiem_toan_gom_nhung_giay_to_nao\" >Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Nhom_tai_lieu_lap_ke_hoach_va_quyet_dinh\" >Nh\u00f3m t\u00e0i li\u1ec7u l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 quy\u1ebft \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Nhom_bao_cao_tai_chinh_va_du_lieu_dau_vao\" >Nh\u00f3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o<\/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\/ho-so-kiem-toan\/#Nhom_van_ban_chi_dao_va_dieu_hanh\" >Nh\u00f3m v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o v\u00e0 \u0111i\u1ec1u h\u00e0nh<\/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\/ho-so-kiem-toan\/#Nhom_du_thao_va_bao_cao_ket_qua\" >Nh\u00f3m d\u1ef1 th\u1ea3o v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3<\/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\/ho-so-kiem-toan\/#Nhom_phat_hanh_va_hau_kiem\" >Nh\u00f3m ph\u00e1t h\u00e0nh v\u00e0 h\u1eadu ki\u1ec3m<\/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\/ho-so-kiem-toan\/#Nhom_ho_so_phap_ly_dac_biet_va_vi_pham\" >Nh\u00f3m h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1eb7c bi\u1ec7t v\u00e0 vi ph\u1ea1m<\/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\/ho-so-kiem-toan\/#Cham_nhat_thoi_gian_nao_thi_phai_nop_luu_ho_so_kiem_toan\" >Ch\u1eadm nh\u1ea5t th\u1eddi gian n\u00e0o th\u00ec ph\u1ea3i n\u1ed9p l\u01b0u h\u1ed3 s\u01a1 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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Phan_tich_su_khac_biet_giua_ho_so_kiem_toan_chung_va_ho_so_kiem_toan_nam\" >Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Checklist_chuan_bi_ho_so_kiem_toan_cho_ke_toan_noi_bo_chuyen_nghiep\" >Checklist chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n cho k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean 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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Ho_so_phap_ly_va_quan_tri\" >H\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#He_thong_so_sach_ke_toan\" >\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Bang_chung_xac_nhan_ben_thu_ba\" >B\u1eb1ng ch\u1ee9ng x\u00e1c nh\u1eadn b\u00ean th\u1ee9 ba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Ho_so_tai_san_va_hang_ton_kho\" >H\u1ed3 s\u01a1 t\u00e0i s\u1ea3n v\u00e0 h\u00e0ng t\u1ed3n kho<\/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\/ho-so-kiem-toan\/#Ho_so_nhan_su_va_thue\" >H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 v\u00e0 thu\u1ebf<\/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\/ho-so-kiem-toan\/#Tai_sao_doanh_nghiep_thuong_that_bai_khi_chuan_bi_ho_so_kiem_toan\" >T\u1ea1i sao doanh nghi\u1ec7p th\u01b0\u1eddng th\u1ea5t b\u1ea1i khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Nhan_dinh_chuyen_gia_MAN_ve_quan_tri_rui_ro_thong_qua_ho_so_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro th\u00f4ng qua h\u1ed3 s\u01a1 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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Giai_phap_ho_tro_doanh_nghiep_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1eeb MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Dich_vu_tu_van_va_soat_xet_ho_so_kiem_toan\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Goi_giai_phap_linh_hoat_va_minh_bach\" >G\u00f3i gi\u1ea3i ph\u00e1p linh ho\u1ea1t v\u00e0 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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Case_Study_Cuu_van_ho_so_kiem_toan_cho_doanh_nghiep_FDI_tai_TPHCM\" >Case Study: C\u1ee9u v\u00e3n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI t\u1ea1i TP.HCM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Cau_hoi_thuong_gap_ve_ho_so_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ed3 s\u01a1 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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Ho_so_kiem_toan_nop_cham_sau_45_ngay_co_bi_phat_khong\" >H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u1ed9p ch\u1eadm sau 45 ng\u00e0y c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/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\/ho-so-kiem-toan\/#Quyet_dinh_112023QD-KTNN_co_gi_moi_so_voi_quy_dinh_cu\" >Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN c\u00f3 g\u00ec m\u1edbi so v\u1edbi quy \u0111\u1ecbnh c\u0169?<\/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\/ho-so-kiem-toan\/#Ho_so_kiem_toan_dien_tu_can_luu_y_dieu_gi_de_co_gia_tri_phap_ly\" >H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec \u0111\u1ec3 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd?<\/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\/ho-so-kiem-toan\/#Ke_toan_co_duoc_tu_choi_cung_cap_tai_lieu_cho_ho_so_kiem_toan_khong\" >K\u1ebf to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i cung c\u1ea5p t\u00e0i li\u1ec7u cho h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Ho_so_kiem_toan_chung_Permanent_File_nen_bao_gom_nhung_gi\" >H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung (Permanent File) n\u00ean bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/ho-so-kiem-toan\/#Tai_sao_phai_luu_tru_ho_so_kiem_toan_len_den_10_nam\" >T\u1ea1i sao ph\u1ea3i l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00ean \u0111\u1ebfn 10 n\u0103m?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_ho_so_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 t\u1eadp h\u1ee3p c\u00e1c t\u00e0i li\u1ec7u do ki\u1ec3m to\u00e1n vi\u00ean l\u1eadp, thu th\u1eadp v\u00e0 l\u01b0u tr\u1eef \u0111\u1ec3 ghi l\u1ea1i c\u00e1c b\u1eb1ng ch\u1ee9ng, k\u1ebf ho\u1ea1ch v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n. H\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf ph\u00e1p l\u00fd cho \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, ch\u1ee9ng minh vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 so\u00e1t x\u00e9t ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c ki\u1ec3m to\u00e1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u01a1 quan ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc. Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 n\u1ed9p l\u01b0u tr\u1eef ch\u1eadm nh\u1ea5t 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_kiem_toan_la_gi_va_tai_sao_no_quan_trong_doi_voi_ke_toan_noi_bo\"><\/span><b>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao n\u00f3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5874\" aria-describedby=\"caption-attachment-5874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5874\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-kiem-toan-la-gi-va-tai-sao-no-quan-trong-doi-voi-ke-toan-noi-bo.jpg\" alt=\"H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao n\u00f3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-kiem-toan-la-gi-va-tai-sao-no-quan-trong-doi-voi-ke-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-kiem-toan-la-gi-va-tai-sao-no-quan-trong-doi-voi-ke-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-kiem-toan-la-gi-va-tai-sao-no-quan-trong-doi-voi-ke-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-kiem-toan-la-gi-va-tai-sao-no-quan-trong-doi-voi-ke-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-kiem-toan-la-gi-va-tai-sao-no-quan-trong-doi-voi-ke-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5874\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao n\u00f3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 ph\u1ea3i hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n. D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n, \u0111\u00e2y l\u00e0 &#8220;cu\u1ed1n nh\u1eadt k\u00fd c\u00f4ng t\u00e1c&#8221; ghi l\u1ea1i m\u1ecdi d\u1ea5u v\u1ebft c\u1ee7a d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf. Theo c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA), h\u1ed3 s\u01a1 n\u00e0y bao g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1 quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, c\u00e1c th\u1eed nghi\u1ec7m chi ti\u1ebft v\u00e0 x\u00e1c nh\u1eadn t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00e2n vi\u00ean k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ch\u00ednh l\u00e0 t\u1ea5m l\u00e1 ch\u1eafn. Khi b\u1ea1n n\u1eafm r\u00f5 danh m\u1ee5c t\u00e0i li\u1ec7u m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean y\u00eau c\u1ea7u theo Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN, b\u1ea1n s\u1ebd kh\u00f4ng c\u00f2n r\u01a1i v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng khi \u0111o\u00e0n ki\u1ec3m tra y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh \u0111\u1ed9t xu\u1ea5t. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a c\u00e1c b\u00fat to\u00e1n, t\u1eeb \u0111\u00f3 b\u1ea3o v\u1ec7 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i quan ni\u1ec7m r\u1eb1ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n s\u1ea1ch l\u00e0 minh ch\u1ee9ng r\u00f5 nh\u1ea5t cho m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1eadn h\u00e0nh chu\u1ea9n m\u1ef1c. N\u00f3 gi\u00fap x\u00f3a b\u1ecf s\u1ef1 nghi ng\u1edd gi\u1eefa ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi t\u1ea1o ra m\u1ed9t quy tr\u00ecnh l\u00e0m vi\u1ec7c minh b\u1ea1ch, chuy\u00ean nghi\u1ec7p theo \u0111\u00fang chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_muc_ho_so_kiem_toan_cua_mot_cuoc_kiem_toan_gom_nhung_gi\"><\/span><b>Danh m\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5873\" aria-describedby=\"caption-attachment-5873\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5873\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-kiem-toan-cua-mot-cuoc-kiem-toan-gom-nhung-gi.jpg\" alt=\"Danh m\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-kiem-toan-cua-mot-cuoc-kiem-toan-gom-nhung-gi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-kiem-toan-cua-mot-cuoc-kiem-toan-gom-nhung-gi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-kiem-toan-cua-mot-cuoc-kiem-toan-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-kiem-toan-cua-mot-cuoc-kiem-toan-gom-nhung-gi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-kiem-toan-cua-mot-cuoc-kiem-toan-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5873\" class=\"wp-caption-text\">Danh m\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 3 Quy \u0111\u1ecbnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN, danh m\u1ee5c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a r\u1ea5t chi ti\u1ebft. M\u1ed9t cu\u1ed9c <\/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;\"> \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh ph\u1ea3i bao g\u1ed3m 5 nh\u00f3m h\u1ed3 s\u01a1 ch\u00ednh sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> T\u1eadp h\u1ee3p c\u00e1c v\u0103n b\u1ea3n mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c, quy\u1ebft \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u1ee7a c\u1ea3 cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chi ti\u1ebft c\u1ee7a T\u1ed5 ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee9a \u0111\u1ef1ng c\u00e1c b\u1eb1ng ch\u1ee9ng th\u1ef1c t\u1ebf, b\u1ea3ng t\u00ednh chi ti\u1ebft v\u00e0 c\u00e1c bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u1ea1i t\u1eebng ph\u1ea7n h\u00e0nh c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ki\u1ec3m tra th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> T\u00e0i li\u1ec7u theo d\u00f5i vi\u1ec7c kh\u1eafc ph\u1ee5c c\u00e1c sai ph\u1ea1m sau khi c\u00f3 b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, ki\u1ebfn ngh\u1ecb v\u00e0 kh\u1edfi ki\u1ec7n:<\/b><span style=\"font-weight: 400;\"> L\u01b0u tr\u1eef c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn c\u00e1c tranh ch\u1ea5p ph\u00e1p l\u00fd ho\u1eb7c gi\u1ea3i tr\u00ecnh c\u00e1c \u0111i\u1ec3m ch\u01b0a th\u1ed1ng nh\u1ea5t gi\u1eefa \u0111\u01a1n v\u1ecb v\u00e0 \u0111o\u00e0n ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ki\u1ec3m so\u00e1t <\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chat-luong-kiem-toan\/\"><b>ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Do Ki\u1ec3m to\u00e1n tr\u01b0\u1edfng ho\u1eb7c V\u1ee5 tr\u01b0\u1edfng c\u00e1c V\u1ee5 tham m\u01b0u l\u1eadp \u0111\u1ec3 gi\u00e1m s\u00e1t t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a ch\u00ednh \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng nh\u01b0 tr\u00ean gi\u00fap cho c\u00f4ng t\u00e1c l\u01b0u tr\u1eef v\u00e0 tra c\u1ee9u th\u00f4ng tin tr\u1edf n\u00ean d\u1ec5 d\u00e0ng. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u c\u1ea5u tr\u00fac n\u00e0y gi\u00fap b\u1ea1n bi\u1ebft \u0111\u01b0\u1ee3c t\u00e0i li\u1ec7u m\u00ecnh cung c\u1ea5p s\u1ebd n\u1eb1m \u1edf ph\u1ea7n n\u00e0o trong h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3, t\u1eeb \u0111\u00f3 c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thanh_phan_ho_so_kiem_toan_chung_cua_Doan_kiem_toan_gom_nhung_giay_to_nao\"><\/span><b>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5876\" aria-describedby=\"caption-attachment-5876\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5876\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-kiem-toan-chung-cua-Doan-kiem-toan-gom-nhung-giay-to-nao.jpg\" alt=\"Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-kiem-toan-chung-cua-Doan-kiem-toan-gom-nhung-giay-to-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-kiem-toan-chung-cua-Doan-kiem-toan-gom-nhung-giay-to-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-kiem-toan-chung-cua-Doan-kiem-toan-gom-nhung-giay-to-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-kiem-toan-chung-cua-Doan-kiem-toan-gom-nhung-giay-to-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-kiem-toan-chung-cua-Doan-kiem-toan-gom-nhung-giay-to-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5876\" class=\"wp-caption-text\">Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u t\u00e2m. C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 4 Quy \u0111\u1ecbnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung bao g\u1ed3m m\u1ed9t danh m\u1ee5c l\u00ean t\u1edbi 29 lo\u1ea1i v\u0103n b\u1ea3n, gi\u1ea5y t\u1edd kh\u00e1c nhau. Vi\u1ec7c thi\u1ebfu s\u00f3t b\u1ea5t k\u1ef3 m\u1ee5c n\u00e0o c\u0169ng c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m t\u00ednh ph\u00e1p l\u00fd c\u1ee7a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_tai_lieu_lap_ke_hoach_va_quyet_dinh\"><\/span><b>Nh\u00f3m t\u00e0i li\u1ec7u l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 quy\u1ebft \u0111\u1ecbnh<\/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;\">C\u00e1c t\u00e0i li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh kh\u1ea3o s\u00e1t, l\u1eadp K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n (KHKT) t\u1ed5ng qu\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o KHKT t\u1ed5ng qu\u00e1t v\u00e0 c\u00e1c v\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh, x\u00e9t duy\u1ec7t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd tr\u00ecnh k\u00e8m KHKT t\u1ed5ng qu\u00e1t \u0111\u00e3 ho\u00e0n thi\u1ec7n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u1ea9m quy\u1ec1n c\u1ee7a \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_bao_cao_tai_chinh_va_du_lieu_dau_vao\"><\/span><b>Nh\u00f3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n: Bao g\u1ed3m <\/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;\">, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00e1o c\u00e1o kh\u00e1c li\u00ean quan \u0111\u1ebfn s\u1ed1 li\u1ec7u v\u00e0 th\u00f4ng tin t\u1ea1i B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i so v\u1edbi s\u1ed1 li\u1ec7u ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_van_ban_chi_dao_va_dieu_hanh\"><\/span><b>Nh\u00f3m v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o v\u00e0 \u0111i\u1ec1u h\u00e0nh<\/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;\">T\u1edd tr\u00ecnh xin \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh t\u1eeb c\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ho\u1eb7c Ki\u1ec3m to\u00e1n tr\u01b0\u1edfng \u0111\u1ed1i v\u1edbi \u0110o\u00e0n ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ecdp ki\u1ec3m tra, ch\u1ec9 \u0111\u1ea1o ho\u1ea1t \u0111\u1ed9ng v\u00e0 nh\u1eadt k\u00fd c\u00f4ng t\u00e1c c\u1ee7a Tr\u01b0\u1edfng \u0111o\u00e0n, Ph\u00f3 Tr\u01b0\u1edfng \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c bi\u00ean b\u1ea3n h\u1ecdp \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_du_thao_va_bao_cao_ket_qua\"><\/span><b>Nh\u00f3m d\u1ef1 th\u1ea3o v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3<\/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;\">C\u00e1c d\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f9ng v\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh, x\u00e9t duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n g\u1eedi l\u1ea5y \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1ec1 d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n tham gia \u00fd ki\u1ebfn v\u00e0 gi\u1ea3i tr\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, k\u00e8m theo c\u00e1c b\u1eb1ng ch\u1ee9ng x\u00e1c th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ti\u1ebfp thu, gi\u1ea3i tr\u00ecnh c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ecdp th\u00f4ng qua d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_phat_hanh_va_hau_kiem\"><\/span><b>Nh\u00f3m ph\u00e1t h\u00e0nh v\u00e0 h\u1eadu ki\u1ec3m<\/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;\">T\u1edd tr\u00ecnh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u00e0n thi\u1ec7n tr\u00ecnh ph\u00e1t h\u00e0nh ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n trao \u0111\u1ed5i gi\u1eefa c\u00e1c V\u1ee5 tham m\u01b0u v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a T\u1ed5 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng cho giai \u0111o\u1ea1n g\u1eedi b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n ph\u00e1t h\u00e0nh ch\u00ednh th\u1ee9c k\u00e8m theo B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd tr\u00ecnh ph\u00e1t h\u00e0nh Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n th\u00f4ng b\u00e1o k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_ho_so_phap_ly_dac_biet_va_vi_pham\"><\/span><b>Nh\u00f3m h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1eb7c bi\u1ec7t v\u00e0 vi ph\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o b\u1ea3o l\u01b0u \u00fd ki\u1ebfn c\u1ee7a th\u00e0nh vi\u00ean \u0111o\u00e0n ki\u1ec3m to\u00e1n n\u1ebfu c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 nh\u1eadn \u0111\u1ecbnh chuy\u00ean m\u00f4n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n, b\u00e1o c\u00e1o ki\u1ec3m tra, thanh tra ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, bi\u00ean b\u1ea3n vi ph\u1ea1m v\u00e0 t\u00e0i li\u1ec7u c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn v\u1ee5 vi\u1ec7c c\u00f3 d\u1ea5u hi\u1ec7u tham nh\u0169ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ch\u1ea5m \u0111i\u1ec3m ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean danh s\u00e1ch chi ti\u1ebft n\u00e0y, MAN khuy\u1ebfn ngh\u1ecb k\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb c\u1ee7a doanh nghi\u1ec7p m\u00ecnh theo c\u00e1c m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 khi h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp, m\u1ecdi th\u1ee9 \u0111\u00e3 n\u1eb1m trong t\u1ea7m ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cham_nhat_thoi_gian_nao_thi_phai_nop_luu_ho_so_kiem_toan\"><\/span><b>Ch\u1eadm nh\u1ea5t th\u1eddi gian n\u00e0o th\u00ec ph\u1ea3i n\u1ed9p l\u01b0u h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 th\u1eddi h\u1ea1n lu\u00f4n l\u00e0 \u0111i\u1ec3m n\u00f3ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n. Theo kho\u1ea3n 2 \u0110i\u1ec1u 9 Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN, quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p l\u01b0u chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p l\u01b0u h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 ch\u1eadm nh\u1ea5t 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. Tr\u01b0\u1edfng \u0110o\u00e0n ki\u1ec3m to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c l\u1eadp danh m\u1ee5c v\u00e0 n\u1ed9p to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u v\u00e0o l\u01b0u tr\u1eef t\u1ea1i ph\u00f2ng T\u1ed5ng h\u1ee3p thu\u1ed9c \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 ph\u00f2ng T\u1ed5ng h\u1ee3p, h\u1ed3 s\u01a1 s\u1ebd \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i b\u1ed9 ph\u1eadn do Ki\u1ec3m to\u00e1n tr\u01b0\u1edfng quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, m\u1eb7c d\u00f9 quy \u0111\u1ecbnh 45 ng\u00e0y n\u00e0y ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p c\u0169ng y\u00eau c\u1ea7u h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i v\u00e0 l\u01b0u tr\u1eef trong v\u00f2ng 60 ng\u00e0y sau khi k\u00fd b\u00e1o c\u00e1o. Vi\u1ec7c tu\u00e2n th\u1ee7 th\u1eddi gian gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh nguy\u00ean v\u1eb9n c\u1ee7a b\u1eb1ng ch\u1ee9ng v\u00e0 tr\u00e1nh c\u00e1c t\u00e1c \u0111\u1ed9ng thay \u0111\u1ed5i s\u1ed1 li\u1ec7u sau khi \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_su_khac_biet_giua_ho_so_kiem_toan_chung_va_ho_so_kiem_toan_nam\"><\/span><b>Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa hai lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb th\u1eeba t\u00e0i li\u1ec7u kh\u00f4ng c\u1ea7n thi\u1ebft ho\u1eb7c thi\u1ebfu t\u00e0i li\u1ec7u c\u1ed1t l\u00f5i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft \u0111\u1ec3 b\u1ea1n d\u1ec5 d\u00e0ng ph\u00e2n lo\u1ea1i:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 14.6293%; text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"width: 40.1804%; text-align: center;\"><b>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung (Permanent File)<\/b><\/td>\n<td style=\"width: 44.2886%; text-align: center;\"><b>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m (Current File)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6293%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t<\/span><\/td>\n<td style=\"width: 40.1804%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9a th\u00f4ng tin \u00edt thay \u0111\u1ed5i, c\u00f3 gi\u00e1 tr\u1ecb qua nhi\u1ec1u k\u1ef3.<\/span><\/td>\n<td style=\"width: 44.2886%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9a b\u1eb1ng ch\u1ee9ng cho m\u1ed9t n\u0103m t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6293%; text-align: center;\"><span style=\"font-weight: 400;\">\u30e1\u30a4\u30f3\u30b3\u30f3\u30c6\u30f3\u30c4<\/span><\/td>\n<td style=\"width: 40.1804%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea5y ph\u00e9p kinh doanh, \u0111i\u1ec1u l\u1ec7, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, quy ch\u1ebf l\u01b0\u01a1ng, c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n.<\/span><\/td>\n<td style=\"width: 44.2886%; text-align: center;\"><span style=\"font-weight: 400;\">K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m, b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh, th\u01b0 x\u00e1c nh\u1eadn, ch\u1ee9ng t\u1eeb thu chi n\u0103m \u0111\u00f3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6293%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea7n su\u1ea5t c\u1eadp nh\u1eadt<\/span><\/td>\n<td style=\"width: 40.1804%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1eadp nh\u1eadt khi doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i v\u1ec1 ph\u00e1p l\u00fd ho\u1eb7c c\u1ea5u tr\u00fac.<\/span><\/td>\n<td style=\"width: 44.2886%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u1eadp m\u1edbi ho\u00e0n to\u00e0n cho m\u1ed7i cu\u1ed9c ki\u1ec3m to\u00e1n h\u1eb1ng n\u0103m.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.6293%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u7528\u4fa1\u5024<\/span><\/td>\n<td style=\"width: 40.1804%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u v\u1ec1 n\u1ec1n t\u1ea3ng v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/td>\n<td style=\"width: 44.2886%; text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 s\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i th\u01b0\u1eddng t\u01b0 v\u1ea5n kh\u00e1ch h\u00e0ng duy tr\u00ec m\u1ed9t &#8220;H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u0129nh vi\u1ec5n&#8221; \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a. Khi \u0111\u00f3, m\u1ed7i n\u0103m b\u1ea1n ch\u1ec9 c\u1ea7n t\u1eadp trung v\u00e0o &#8220;H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m&#8221;, gi\u00fap gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c cho ph\u00f2ng k\u1ebf to\u00e1n m\u1ed7i khi m\u00f9a ki\u1ec3m to\u00e1n \u0111\u1ebfn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_chuan_bi_ho_so_kiem_toan_cho_ke_toan_noi_bo_chuyen_nghiep\"><\/span><b>Checklist chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n cho k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 quy tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n ki\u1ec3m to\u00e1n di\u1ec5n ra thu\u1eadn l\u1ee3i v\u00e0 kh\u00f4ng b\u1ecb &#8220;b\u1eaft l\u1ed7i v\u1eb7t&#8221;, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t checklist b\u00e0i b\u1ea3n. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ho\u00e0n h\u1ea3o b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c t\u1ed5 ch\u1ee9c ch\u1ee9ng t\u1eeb ng\u0103n n\u1eafp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_phap_ly_va_quan_tri\"><\/span><b>H\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ec1n m\u00f3ng c\u1ee7a h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung. H\u00e3y \u0111\u1ea3m b\u1ea3o b\u1ea1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (b\u1ea3n m\u1edbi nh\u1ea5t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c gi\u1ea5y ph\u00e9p con (n\u1ebfu kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u l\u1ec7 c\u00f4ng ty v\u00e0 c\u00e1c quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u1ec1 c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, vay v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan\"><\/span><b>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra t\u00ednh logic gi\u1eefa h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (Trial Balance) chi ti\u1ebft \u0111\u1ebfn c\u1ea5p 3 ho\u1eb7c c\u1ea5p 4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 c\u00e1i (General Ledger) c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 ho\u1eb7c ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n nh\u1ea1y c\u1ea3m: 111, 112, 131, 141, 331, 641, 642.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: T\u1ea5t c\u1ea3 s\u1ed5 s\u00e1ch ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai n\u1ebfu in ra gi\u1ea5y.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_chung_xac_nhan_ben_thu_ba\"><\/span><b>B\u1eb1ng ch\u1ee9ng x\u00e1c nh\u1eadn b\u00ean th\u1ee9 ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng t\u1ea1i ng\u00e0y kh\u00f3a s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u1ea3 kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch c\u00f4ng n\u1ee3, k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 b\u1ea3ng gi\u1ea3i tr\u00ecnh chi ti\u1ebft l\u00fd do ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_tai_san_va_hang_ton_kho\"><\/span><b>H\u1ed3 s\u01a1 t\u00e0i s\u1ea3n v\u00e0 h\u00e0ng t\u1ed3n kho<\/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;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 h\u00e0ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n: H\u00f3a \u0111\u01a1n mua v\u00e0o, t\u1edd khai h\u1ea3i quan, bi\u00ean b\u1ea3n b\u00e0n giao.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_nhan_su_va_thue\"><\/span><b>H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 v\u00e0 thu\u1ebf<\/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;\">Danh s\u00e1ch b\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf GTGT, thu\u1ebf TNCN, thu\u1ebf TNDN v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n s\u1ebd b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p n\u1ebfu c\u00e1c s\u1ed1 li\u1ec7u thu\u1ebf tr\u00ean t\u1edd khai kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_thuong_that_bai_khi_chuan_bi_ho_so_kiem_toan\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p th\u01b0\u1eddng th\u1ea5t b\u1ea1i khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Qua h\u01a1n 30 n\u0103m l\u00e0m vi\u1ec7c, MAN nh\u1eadn th\u1ea5y nhi\u1ec1u k\u1ebf to\u00e1n d\u00f9 r\u1ea5t ch\u0103m ch\u1ec9 nh\u01b0ng v\u1eabn b\u1ecb \u0111o\u00e0n ki\u1ec3m to\u00e1n \u0111\u01b0a ra \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb ho\u1eb7c ph\u00e1t hi\u1ec7n nhi\u1ec1u sai s\u00f3t. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf t\u00ednh &#8220;audit trail&#8221; (d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n) trong h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n b\u1ecb \u0111\u1ee9t g\u00e3y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n nh\u01b0ng thi\u1ebfu l\u1ec7nh \u0111i\u1ec1u xe, c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u01b0ng thi\u1ebfu bi\u00ean b\u1ea3n nghi\u1ec7m thu, ho\u1eb7c c\u00f3 phi\u1ebfu chi nh\u01b0ng thi\u1ebfu \u0111\u1ec1 xu\u1ea5t ph\u00ea duy\u1ec7t c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. Khi h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n thi\u1ebfu s\u1ef1 k\u1ebft n\u1ed1i logic gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 quy\u1ec1n nghi ng\u1edd t\u00ednh trung th\u1ef1c c\u1ee7a nghi\u1ec7p v\u1ee5 \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN d\u1eabn \u0111\u1ebfn vi\u1ec7c chu\u1ea9n b\u1ecb sai danh m\u1ee5c t\u00e0i li\u1ec7u, g\u00e2y m\u1ea5t th\u1eddi gian cho c\u1ea3 hai b\u00ean. Vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng khoa h\u1ecdc, \u0111\u1ec3 th\u1ea5t l\u1ea1c th\u01b0 x\u00e1c nh\u1eadn hay bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u0169ng l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn l\u00e0m gi\u1ea3m uy t\u00edn c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_MAN_ve_quan_tri_rui_ro_thong_qua_ho_so_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro th\u00f4ng qua h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c nh\u00ecn c\u1ee7a m\u1ed9t chuy\u00ean gia ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u, MAN kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111\u1ed1i ph\u00f3, m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 qu\u1ea3n tr\u1ecb. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 t\u1ed1t cho th\u1ea5y doanh nghi\u1ec7p \u0111ang ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c r\u1ee7i ro v\u1ec1 v\u1eadn h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c khu v\u1ef1c nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 hay c\u00e1c khu c\u00f4ng nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, s\u1ef1 kh\u1eaft khe c\u1ee7a c\u00e1c \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc l\u00e0 r\u1ea5t l\u1edbn. M\u1eb9o ngh\u1ec1 nghi\u1ec7p d\u00e0nh cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n l\u00e0 h\u00e3y \u0111\u00f3ng vai m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean kh\u00f3 t\u00ednh \u0111\u1ec3 t\u1ef1 so\u00e1t x\u00e9t h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n th\u1ea5y m\u1ed9t b\u00fat to\u00e1n chi ph\u00ed l\u1edbn m\u00e0 ch\u1ec9 c\u00f3 m\u1ed7i h\u00f3a \u0111\u01a1n, h\u00e3y t\u1ef1 h\u1ecfi: &#8220;N\u1ebfu t\u00f4i l\u00e0 ng\u01b0\u1eddi ki\u1ec3m tra, t\u00f4i c\u00f3 tin chi ph\u00ed n\u00e0y l\u00e0 th\u1eadt kh\u00f4ng?&#8221;. N\u1ebfu c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 ch\u01b0a \u0111\u1ee7 thuy\u1ebft ph\u1ee5c, h\u00e3y b\u1ed5 sung ngay c\u00e1c b\u1eb1ng ch\u1ee9ng ph\u1ee5 tr\u1ee3 v\u00e0o h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh. S\u1ef1 ch\u1ee7 \u0111\u1ed9ng n\u00e0y gi\u00fap b\u1ea1n t\u1ef1 tin 100% khi b\u01b0\u1edbc v\u00e0o cu\u1ed9c h\u1ecdp v\u1edbi b\u1ea5t k\u1ef3 \u0111o\u00e0n ki\u1ec3m to\u00e1n n\u00e0o.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_ho_tro_doanh_nghiep_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, ch\u00fang t\u00f4i mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p ki\u1ec7n to\u00e0n h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p. V\u1edbi \u0111\u1ed9i ng\u0169 CPA d\u00e0y d\u1ea1n kinh nghi\u1ec7m, am hi\u1ec3u th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u1eefng ch\u1eafc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_va_soat_xet_ho_so_kiem_toan\"><\/span><b>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i s\u1ebd ti\u1ebfn h\u00e0nh &#8220;ki\u1ec3m to\u00e1n th\u1eed&#8221; \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u1ee7a b\u1ea1n. M\u1ecdi l\u1ed7 h\u1ed5ng ph\u00e1p l\u00fd, c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ch\u1ec9 r\u00f5 v\u00e0 h\u01b0\u1edbng d\u1eabn kh\u1eafc ph\u1ee5c tr\u01b0\u1edbc khi cu\u1ed9c ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c b\u1eaft \u0111\u1ea7u. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t n\u1eb7ng v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Goi_giai_phap_linh_hoat_va_minh_bach\"><\/span><b>G\u00f3i gi\u1ea3i ph\u00e1p linh ho\u1ea1t v\u00e0 minh b\u1ea1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i hi\u1ec3u m\u1ed7i doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang. B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p SME:<\/b><span style=\"font-weight: 400;\"> T\u1eadp trung v\u00e0o t\u1ed1i \u01b0u quy tr\u00ecnh l\u01b0u tr\u1eef v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>FDI\u4f01\u696d:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u00e1p \u1ee9ng c\u1ea3 chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam v\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o qu\u1ed1c t\u1ebf (IFRS)<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eadp \u0111o\u00e0n \u0111a ng\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro h\u1ec7 th\u1ed1ng v\u00e0 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i m\u1ecdi d\u1eef li\u1ec7u trong h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m cao nh\u1ea5t v\u1ec1 c\u00e1c t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Cuu_van_ho_so_kiem_toan_cho_doanh_nghiep_FDI_tai_TPHCM\"><\/span><b>Case Study: C\u1ee9u v\u00e3n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI t\u1ea1i TP.HCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2024, MAN ti\u1ebfp nh\u1eadn m\u1ed9t doanh nghi\u1ec7p FDI t\u1ea1i Qu\u1eadn 7 g\u1eb7p v\u1ea5n \u0111\u1ec1 nghi\u00eam tr\u1ecdng v\u1edbi h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u0169. Do thay \u0111\u1ed5i nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n li\u00ean t\u1ee5c, danh m\u1ee5c t\u00e0i li\u1ec7u theo Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN b\u1ecb thi\u1ebfu s\u00f3t tr\u1ea7m tr\u1ecdng, d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u00f4ng ty ki\u1ec3m to\u00e1n tr\u01b0\u1edbc \u0111\u00f3 d\u1ef1 ki\u1ebfn \u0111\u01b0a ra \u00fd ki\u1ebfn t\u1eeb ch\u1ed1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 c\u1ee7a MAN \u0111\u00e3 b\u1eaft tay v\u00e0o cu\u1ed9c, h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n m\u1edbi kh\u00f4i ph\u1ee5c l\u1ea1i c\u00e1c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu, l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u1ea5y l\u1ea1i th\u01b0 x\u00e1c nh\u1eadn v\u00e0 thi\u1ebft l\u1eadp l\u1ea1i h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung. Sau 3 tu\u1ea7n n\u1ed7 l\u1ef1c, ch\u00fang t\u00f4i \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 logic, thuy\u1ebft ph\u1ee5c \u0111\u01b0\u1ee3c \u0111o\u00e0n ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n. K\u1ebft qu\u1ea3 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n gi\u00fap h\u1ecd gi\u1eef v\u1eefng uy t\u00edn v\u1edbi c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/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;\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ch\u00ednh l\u00e0 t\u1ea5m g\u01b0\u01a1ng ph\u1ea3n chi\u1ebfu s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Vi\u1ec7c n\u1eafm v\u1eefng danh m\u1ee5c h\u1ed3 s\u01a1 theo Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN v\u00e0 chu\u1ea9n b\u1ecb checklist k\u1ef9 l\u01b0\u1ee1ng kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ef3 ki\u1ec3m to\u00e1n di\u1ec5n ra \u00eam \u0111\u1eb9p m\u00e0 c\u00f2n l\u00e0 c\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 ki\u1ec7n to\u00e0n b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong m\u1ecdi ho\u00e0n c\u1ea3nh, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh, chia s\u1ebb g\u00e1nh n\u1eb7ng v\u1ec1 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u00f9ng b\u1ea1n. V\u1edbi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc ph\u00e1p lu\u1eadt v\u00e0 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn 30 n\u0103m, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho m\u1ecdi kh\u00e1ch h\u00e0ng.<\/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_ho_so_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ed3 s\u01a1 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=\"Ho_so_kiem_toan_nop_cham_sau_45_ngay_co_bi_phat_khong\"><\/span>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u1ed9p ch\u1eadm sau 45 ng\u00e0y c\u00f3 b\u1ecb ph\u1ea1t 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\u0110\u1ed1i v\u1edbi Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c ch\u1eadm n\u1ed9p l\u01b0u h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 vi ph\u1ea1m quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb k\u1ef7 lu\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e0nh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c kh\u00f4ng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n l\u00e0m t\u0103ng r\u1ee7i ro m\u1ea5t m\u00e1t ch\u1ee9ng t\u1eeb v\u00e0 kh\u00f3 kh\u0103n khi c\u00f3 \u0111o\u00e0n thanh tra h\u1eadu ki\u1ec3m.                    <\/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=\"Quyet_dinh_112023QD-KTNN_co_gi_moi_so_voi_quy_dinh_cu\"><\/span>Quy\u1ebft \u0111\u1ecbnh 11\/2023\/Q\u0110-KTNN c\u00f3 g\u00ec m\u1edbi so v\u1edbi quy \u0111\u1ecbnh c\u0169?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy\u1ebft \u0111\u1ecbnh n\u00e0y b\u1ed5 sung chi ti\u1ebft h\u01a1n c\u00e1c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung (l\u00ean t\u1edbi 29 m\u1ee5c), quy \u0111\u1ecbnh r\u00f5 h\u01a1n v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ki\u1ec3m to\u00e1n tr\u01b0\u1edfng v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ch\u1eb7t ch\u1ebd h\u01a1n trong th\u1eddi \u0111\u1ea1i s\u1ed1 h\u00f3a.                    <\/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=\"Ho_so_kiem_toan_dien_tu_can_luu_y_dieu_gi_de_co_gia_tri_phap_ly\"><\/span>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec \u0111\u1ec3 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u00e0i li\u1ec7u \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7, \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb can thi\u1ec7p s\u1eeda \u0111\u1ed5i v\u00e0 ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng xu\u1ea5t xu\u1ea5t ra d\u1ea1ng \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u1ea5t c\u1ee9 l\u00fac n\u00e0o trong th\u1eddi h\u1ea1n 10 n\u0103m theo Lu\u1eadt K\u1ebf to\u00e1n.                    <\/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=\"Ke_toan_co_duoc_tu_choi_cung_cap_tai_lieu_cho_ho_so_kiem_toan_khong\"><\/span>K\u1ebf to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i cung c\u1ea5p t\u00e0i li\u1ec7u cho h\u1ed3 s\u01a1 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\tDoanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n. Vi\u1ec7c t\u1eeb ch\u1ed1i ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn, \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c c\u1ee7a doanh 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=\"Ho_so_kiem_toan_chung_Permanent_File_nen_bao_gom_nhung_gi\"><\/span>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung (Permanent File) n\u00ean bao g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ea7n c\u00f3: \u0110i\u1ec1u l\u1ec7, Gi\u1ea5y ph\u00e9p kinh doanh, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, c\u00e1c quy ch\u1ebf t\u00e0i ch\u00ednh, bi\u00ean b\u1ea3n h\u1ecdp quan tr\u1ecdng, danh s\u00e1ch c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf d\u00e0i h\u1ea1n tr\u00ean 5 n\u0103m.                    <\/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_phai_luu_tru_ho_so_kiem_toan_len_den_10_nam\"><\/span>T\u1ea1i sao ph\u1ea3i l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00ean \u0111\u1ebfn 10 n\u0103m?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, th\u1eddi h\u1ea1n 10 n\u0103m l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra thu\u1ebf, quy\u1ebft to\u00e1n v\u1ed1n v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c tranh ch\u1ea5p kinh t\u1ebf ph\u00e1t sinh l\u00e2u d\u00e0i.                    <\/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\": \"H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u1ed9p ch\u1eadm sau 45 ng\u00e0y c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c ch\u1eadm n\u1ed9p l\u01b0u h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u00e0 vi ph\u1ea1m quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb k\u1ef7 lu\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e0nh. \u0110\u1ed1i v\u1edbi 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