{"id":6174,"date":"2026-06-11T14:32:59","date_gmt":"2026-06-11T07:32:59","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6174"},"modified":"2026-06-11T14:32:59","modified_gmt":"2026-06-11T07:32:59","slug":"luat-kiem-toan-doc-lap-2011","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/","title":{"rendered":"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/span><\/a><span style=\"font-weight: 400;\"> (Lu\u1eadt s\u1ed1 67\/2011\/QH12) \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 29\/03\/2011, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2012. \u0110\u1ea1o lu\u1eadt n\u00e0y \u0111\u1eb7t n\u1ec1n m\u00f3ng ph\u00e1p l\u00fd quan tr\u1ecdng, minh b\u1ea1ch h\u00f3a th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u g\u1ed1c c\u1ea7n thi\u1ebft cho m\u1ecdi lu\u1eadt s\u01b0, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ph\u00e1p l\u00fd cho h\u1ed3 s\u01a1 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network t\u1ed5ng h\u1ee3p, d\u1ef1a tr\u00ean h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Ch\u00fang t\u00f4i ph\u00e2n t\u00edch s\u00e2u c\u00e1c kh\u00eda c\u1ea1nh th\u1ef1c h\u00e0nh, nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 l\u1ed9 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 ph\u00e1p l\u00fd m\u00e0 v\u0103n b\u1ea3n lu\u1eadt g\u1ed1c kh\u00f4ng th\u1ec3 m\u00f4 t\u1ea3 h\u1ebft \u0111\u01b0\u1ee3c.<\/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\/luat-kiem-toan-doc-lap-2011\/#Tom_tat_trong_tam_ve_Luat_kiem_toan_doc_lap_2011\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/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\/luat-kiem-toan-doc-lap-2011\/#Bo_cuc_chinh_cua_Luat_kiem_toan_doc_lap_2011\" >B\u1ed1 c\u1ee5c ch\u00ednh c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/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\/luat-kiem-toan-doc-lap-2011\/#Tieu_chuan_Kiem_toan_vien_hanh_nghe_Theo_Dieu_14_15\" >Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (Theo \u0110i\u1ec1u 14, 15)<\/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\/luat-kiem-toan-doc-lap-2011\/#Cac_loai_hinh_doanh_nghiep_kiem_toan\" >C\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p 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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#Don_vi_bat_buoc_phai_kiem_toan\" >\u0110\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i 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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#Nhan_dinh_chuyen_gia_Rui_ro_va_chien_luoc_quan_tri\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#Y_nghia_cua_cac_loai_y_kien_kiem_toan\" >\u00dd ngh\u0129a c\u1ee7a c\u00e1c lo\u1ea1i \u00fd ki\u1ebfn 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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#Cau_hoi_thuong_gap_ve_Luat_kiem_toan_doc_lap_2011\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#Kiem_toan_vien_co_quyen_kiem_tra_tai_khoan_ca_nhan_cua_giam_doc_khong\" >Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 quy\u1ec1n ki\u1ec3m tra t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#Tai_sao_doanh_nghiep_du_khong_bat_buoc_van_nen_thue_kiem_toan_doc_lap\" >T\u1ea1i sao doanh nghi\u1ec7p d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c v\u1eabn n\u00ean thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/luat-kiem-toan-doc-lap-2011\/#Su_khac_biet_giua_kiem_toan_doc_lap_va_thanh_tra_thue_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 thanh tra thu\u1ebf l\u00e0 g\u00ec?<\/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\/luat-kiem-toan-doc-lap-2011\/#Bao_cao_kiem_toan_co_the_bi_huy_bo_khong\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb h\u1ee7y b\u1ecf kh\u00f4ng?<\/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\/luat-kiem-toan-doc-lap-2011\/#MAN_%E2%80%93_Master_Accountant_Network_ho_tro_gi_trong_viec_nay\" >MAN &#8211; Master Accountant Network h\u1ed7 tr\u1ee3 g\u00ec trong vi\u1ec7c n\u00e0y?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Luat_kiem_toan_doc_lap_2011\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ea1o lu\u1eadt n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c \u0111\u1ec3 minh b\u1ea1ch s\u1ed1 li\u1ec7u, t\u1ea1o l\u00f2ng tin v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd trong giai \u0111o\u1ea1n 2026-2027.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bo_cuc_chinh_cua_Luat_kiem_toan_doc_lap_2011\"><\/span><b>B\u1ed1 c\u1ee5c ch\u00ednh c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6175\" aria-describedby=\"caption-attachment-6175\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6175\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bo-cuc-chinh-cua-Luat-kiem-toan-doc-lap-2011.jpg\" alt=\"B\u1ed1 c\u1ee5c ch\u00ednh c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bo-cuc-chinh-cua-Luat-kiem-toan-doc-lap-2011.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bo-cuc-chinh-cua-Luat-kiem-toan-doc-lap-2011-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bo-cuc-chinh-cua-Luat-kiem-toan-doc-lap-2011-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bo-cuc-chinh-cua-Luat-kiem-toan-doc-lap-2011-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bo-cuc-chinh-cua-Luat-kiem-toan-doc-lap-2011-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6175\" class=\"wp-caption-text\">B\u1ed1 c\u1ee5c ch\u00ednh c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt g\u1ed3m 8 ch\u01b0\u01a1ng v\u00e0 59 \u0111i\u1ec1u, quy \u0111\u1ecbnh to\u00e0n di\u1ec7n c\u00e1c kh\u00eda c\u1ea1nh v\u1ec1 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\">. Vi\u1ec7c n\u1eafm r\u00f5 c\u1ea5u tr\u00fac n\u00e0y gi\u00fap c\u00e1c chuy\u00ean vi\u00ean ph\u00e1p l\u00fd tra c\u1ee9u v\u00e0 \u0111\u1ed1i chi\u1ebfu nhanh ch\u00f3ng cho h\u1ed3 s\u01a1 doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 1: Nh\u1eefng quy \u0111\u1ecbnh chung (Ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 2: Ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (Ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 3: Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 4: Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 5: Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 6: \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 7: T\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng 8: Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chuan_Kiem_toan_vien_hanh_nghe_Theo_Dieu_14_15\"><\/span><b>Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (Theo \u0110i\u1ec1u 14, 15)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6178\" aria-describedby=\"caption-attachment-6178\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6178\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Tieu-chuan-Kiem-toan-vien-hanh-nghe-Theo-Dieu-14-15.jpg\" alt=\"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011: Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (Theo \u0110i\u1ec1u 14, 15)\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Tieu-chuan-Kiem-toan-vien-hanh-nghe-Theo-Dieu-14-15.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Tieu-chuan-Kiem-toan-vien-hanh-nghe-Theo-Dieu-14-15-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Tieu-chuan-Kiem-toan-vien-hanh-nghe-Theo-Dieu-14-15-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Tieu-chuan-Kiem-toan-vien-hanh-nghe-Theo-Dieu-14-15-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Tieu-chuan-Kiem-toan-vien-hanh-nghe-Theo-Dieu-14-15-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6178\" class=\"wp-caption-text\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011: Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (Theo \u0110i\u1ec1u 14, 15)<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1edf th\u00e0nh Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, c\u00e1 nh\u00e2n c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 b\u1eb1ng c\u1eed nh\u00e2n chuy\u00ean ng\u00e0nh ki\u1ec3m to\u00e1n, t\u00e0i ch\u00ednh ho\u1eb7c k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u1ee3t qua k\u1ef3 thi l\u1ea5y ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA) v\u00e0 c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n t\u1eeb \u0111\u1ee7 36 th\u00e1ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian (full-time) cho m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c minh th\u1ebb h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_doanh_nghiep_kiem_toan\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-doc-lap\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u696d\u7a2e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u01afu \u0111i\u1ec3m trong th\u1ef1c t\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong v\u1ed1n g\u00f3p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ed5 bi\u1ebfn nh\u1ea5t, v\u1eadn h\u00e0nh linh ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty h\u1ee3p danh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean h\u1ee3p danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed9 uy t\u00edn cao, th\u01b0\u1eddng l\u00e0 c\u00e1c h\u00e3ng l\u1edbn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01a1n gi\u1ea3n, ph\u00f9 h\u1ee3p quy m\u00f4 nh\u1ecf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o c\u00f4ng ty m\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf m\u1ea1nh m\u1ebd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Don_vi_bat_buoc_phai_kiem_toan\"><\/span><b>\u0110\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6177\" aria-describedby=\"caption-attachment-6177\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6177\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Don-vi-bat-buoc-phai-kiem-toan.jpg\" alt=\"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011: \u0110\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Don-vi-bat-buoc-phai-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Don-vi-bat-buoc-phai-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Don-vi-bat-buoc-phai-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Don-vi-bat-buoc-phai-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2011_-Don-vi-bat-buoc-phai-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6177\" class=\"wp-caption-text\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011: \u0110\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt quy \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c li\u00ean quan \u0111\u1ebfn l\u1ee3i \u00edch c\u00f4ng ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u958b\u4f01\u696d\u3001\u8a3c\u5238\u767a\u884c\u4f1a\u793e\u3001\u8a3c\u5238\u53d6\u5f15\u7d44\u7e54\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network cho th\u1ea5y, ngay c\u1ea3 khi kh\u00f4ng thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c, vi\u1ec7c t\u1ef1 nguy\u1ec7n ki\u1ec3m to\u00e1n v\u1eabn gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n thanh tra.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_va_chien_luoc_quan_tri\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p r\u1eafc r\u1ed1i v\u00ec ch\u1ec9 xem ki\u1ec3m to\u00e1n l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network \u0111\u00e3 \u0111\u00fac k\u1ebft c\u00e1c \u0111i\u1ec3m y\u1ebfu th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro v\u1eadn h\u00e0nh: H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ed3ng b\u1ed9, thi\u1ebfu s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro thu\u1ebf: C\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf do thi\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e1c nh\u1eadn, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebfn l\u01b0\u1ee3c t\u1eeb MAN: Ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u01a1 b\u1ed9 tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c kho\u1ea3ng 1 \u0111\u1ebfn 2 th\u00e1ng. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed1i \u01b0u h\u00f3a s\u1ed1 li\u1ec7u v\u00e0 gi\u1ea3m thi\u1ec3u c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Y_nghia_cua_cac_loai_y_kien_kiem_toan\"><\/span><b>\u00dd ngh\u0129a c\u1ee7a c\u00e1c lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n: Kh\u1eb3ng \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb: C\u00f3 v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3 c\u1ea7n gi\u1ea3i tr\u00ecnh ngay v\u1edbi c\u1ed5 \u0111\u00f4ng v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn tr\u00e1i ng\u01b0\u1ee3c: C\u1ea3nh b\u00e1o \u0111\u1ecf v\u1ec1 sai s\u00f3t tr\u1ecdng y\u1ebfu, th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb c\u1eaft h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn: Do h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch qu\u00e1 y\u1ebfu ho\u1eb7c thi\u1ebfu t\u00ednh minh b\u1ea1ch.<\/span><\/li>\n<\/ul>\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;\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. Vi\u1ec7c tu\u00e2n th\u1ee7 v\u00e0 t\u1eadn d\u1ee5ng c\u00e1c <\/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;\"> m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 an to\u00e0n tr\u01b0\u1edbc m\u1ecdi bi\u1ebfn \u0111\u1ed9ng ph\u00e1p l\u00fd. N\u1ebfu qu\u00fd doanh nghi\u1ec7p c\u1ea7n s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 <\/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;\">, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng t\u01b0 v\u1ea5n c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u v\u00e0 th\u1ef1c ti\u1ec5n nh\u1ea5t.<\/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\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Luat_kiem_toan_doc_lap_2011\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/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_vien_co_quyen_kiem_tra_tai_khoan_ca_nhan_cua_giam_doc_khong\"><\/span>Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 quy\u1ec1n ki\u1ec3m tra t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ki\u1ec3m to\u00e1n vi\u00ean ch\u1ec9 l\u00e0m vi\u1ec7c v\u1edbi s\u1ed1 li\u1ec7u, ch\u1ee9ng t\u1eeb thu\u1ed9c ph\u1ea1m vi 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=\"Tai_sao_doanh_nghiep_du_khong_bat_buoc_van_nen_thue_kiem_toan_doc_lap\"><\/span>T\u1ea1i sao doanh nghi\u1ec7p d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c v\u1eabn n\u00ean thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ec3 kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn, minh b\u1ea1ch d\u1eef li\u1ec7u v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng.                    <\/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=\"Su_khac_biet_giua_kiem_toan_doc_lap_va_thanh_tra_thue_la_gi\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 thanh tra thu\u1ebf l\u00e0 g\u00ec? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u1ee5c v\u1ee5 nhu c\u1ea7u th\u00f4ng tin, h\u1ed7 tr\u1ee3 ho\u00e0n thi\u1ec7n s\u1ed5 s\u00e1ch. Thanh tra thu\u1ebf mang t\u00ednh c\u01b0\u1ee1ng ch\u1ebf.                    <\/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=\"Bao_cao_kiem_toan_co_the_bi_huy_bo_khong\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb h\u1ee7y b\u1ecf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu ph\u00e1t hi\u1ec7n d\u1eef li\u1ec7u gi\u1ea3 m\u1ea1o, c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n l\u1ea1i v\u00e0 x\u1eed ph\u1ea1t c\u00e1c b\u00ean li\u00ean quan.                    <\/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>MAN - Master Accountant Network h\u1ed7 tr\u1ee3 g\u00ec trong vi\u1ec7c n\u00e0y? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u00fang t\u00f4i h\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u, gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh v\u1edbi 30 n\u0103m kinh nghi\u1ec7m.                    <\/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 vi\u00ean c\u00f3 quy\u1ec1n ki\u1ec3m tra t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network t\u1ed5ng h\u1ee3p, d\u1ef1a tr\u00ean h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-6174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6174","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=6174"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6174\/revisions"}],"predecessor-version":[{"id":6179,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6174\/revisions\/6179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/6176"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=6174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=6174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=6174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}