{"id":6343,"date":"2026-07-01T11:04:38","date_gmt":"2026-07-01T04:04:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6343"},"modified":"2026-07-01T11:04:38","modified_gmt":"2026-07-01T04:04:38","slug":"cac-cong-ty-kiem-toan-hang-dau-the-gioi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/","title":{"rendered":"\u4e16\u754c\u6709\u6570\u306e\u76e3\u67fb\u6cd5\u4eba"},"content":{"rendered":"<p>C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi l\u00e0 \u0111\u1ed1i t\u00e1c quan tr\u1ecdng c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam. Theo <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\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/a>, doanh nghi\u1ec7p FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c <a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan\/\">\u76e3\u67fb<\/a> b\u1edfi <a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/don-vi-kiem-toan-doc-lap\/\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u4eba<\/a> \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1. V\u00ec v\u1eady, l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n n\u00e2ng cao uy t\u00edn v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh huy \u0111\u1ed9ng v\u1ed1n.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p danh s\u00e1ch c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi, ph\u00e2n t\u00edch th\u1ebf m\u1ea1nh c\u1ee7a nh\u00f3m Big 4 g\u1ed3m Deloitte, PwC, EY, KPMG c\u00f9ng s\u00e1u h\u00e3ng ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf uy t\u00edn kh\u00e1c, \u0111\u1ed3ng th\u1eddi ch\u1ec9 ra ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p FDI v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n t\u1eeb g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/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=\"\u76ee\u6b21\u306e\u8868\u793a\/\u975e\u8868\u793a\u3092\u5207\u308a\u66ff\u3048\u308b\"><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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Tom_tat_trong_tam_ve_cac_cong_ty_kiem_toan_hang_dau_the_gioi\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Cac_cong_ty_kiem_toan_hang_dau_the_gioi_duoc_xep_hang_dua_tren_tieu_chi_nao\" >C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o?<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#4_cong_ty_kiem_toan_lon_nhat_the_gioi_Big_4_gom_nhung_cai_ten_nao\" >4 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi: Big 4 g\u1ed3m nh\u1eefng c\u00e1i t\u00ean 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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Deloitte\" >Deloitte<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#PwC_PricewaterhouseCoopers\" >PwC (PricewaterhouseCoopers)<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#EY_Ernst_Young\" >EY (Ernst &amp; Young)<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#KPMG\" >KPMG<\/a><\/li><\/ul><\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#6_cong_ty_kiem_toan_hang_dau_the_gioi_khac_ngoai_Big_4_la_nhung_ai\" >6 c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi kh\u00e1c ngo\u00e0i Big 4 l\u00e0 nh\u1eefng ai?<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#BDO_Global\" >BDO Global<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#RSM\" >RSM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Grant_Thornton_International\" >Grant Thornton International<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Baker_Tilly_International\" >Baker Tilly International<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Crowe_Global\" >Crowe Global<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Nexia_International\" >Nexia International<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Bang_so_sanh_cac_cong_ty_kiem_toan_hang_dau_the_gioi\" >B\u1ea3ng so s\u00e1nh c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Doanh_nghiep_FDI_can_dua_tren_tieu_chi_nao_de_chon_cong_ty_kiem_toan_quoc_te_phu_hop\" >Doanh nghi\u1ec7p FDI c\u1ea7n d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o \u0111\u1ec3 ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ph\u00f9 h\u1ee3p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Case_Study_Doanh_nghiep_FDI_nganh_san_xuat_chon_doi_tac_kiem_toan_mang_luoi_quoc_te_the_nao\" >Case Study: Doanh nghi\u1ec7p FDI ng\u00e0nh s\u1ea3n xu\u1ea5t ch\u1ecdn \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf th\u1ebf 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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Boi_canh\" >\u80cc\u666f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Xu_ly\" >\u30cf\u30f3\u30c9\u30eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Ket_qua_do_luong_duoc\" >\u6e2c\u5b9a\u7d50\u679c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_FDI_thuong_gap_khi_chon_don_vi_kiem_toan_quoc_te\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p FDI th\u01b0\u1eddng g\u1eb7p khi ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Cau_hoi_thuong_gap_ve_cac_cong_ty_kiem_toan_hang_dau_the_gioi\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Big_4_kiem_toan_la_gi\" >Big 4 ki\u1ec3m to\u00e1n 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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Doanh_nghiep_FDI_tai_Viet_Nam_co_bat_buoc_thue_Big_4_khong\" >Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u00f3 b\u1eaft bu\u1ed9c thu\u00ea Big 4 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Chi_phi_kiem_toan_tai_cac_cong_ty_kiem_toan_hang_dau_the_gioi_co_dat_hon_nhieu_so_voi_cong_ty_trong_nuoc_khong\" >Chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi c\u00f3 \u0111\u1eaft h\u01a1n nhi\u1ec1u so v\u1edbi c\u00f4ng ty trong n\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Lam_sao_biet_cong_ty_kiem_toan_co_mang_luoi_quoc_te_that_su\" >L\u00e0m sao bi\u1ebft c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf th\u1eadt s\u1ef1?<\/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\/cac-cong-ty-kiem-toan-hang-dau-the-gioi\/#Ngoai_Big_4_doanh_nghiep_vua_nen_chon_nhom_cong_ty_kiem_toan_nao\" >Ngo\u00e0i Big 4, doanh nghi\u1ec7p v\u1eeba n\u00ean ch\u1ecdn nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_cac_cong_ty_kiem_toan_hang_dau_the_gioi\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6347\" aria-describedby=\"caption-attachment-6347\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6347\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-cac-cong-ty-kiem-toan-hang-dau-the-gioi.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-cac-cong-ty-kiem-toan-hang-dau-the-gioi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-cac-cong-ty-kiem-toan-hang-dau-the-gioi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-cac-cong-ty-kiem-toan-hang-dau-the-gioi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-cac-cong-ty-kiem-toan-hang-dau-the-gioi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-cac-cong-ty-kiem-toan-hang-dau-the-gioi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6347\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi l\u00e0 nh\u00f3m h\u00e3ng ki\u1ec3m to\u00e1n c\u00f3 doanh thu, m\u1ea1ng l\u01b0\u1edbi v\u0103n ph\u00f2ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 l\u1edbn nh\u1ea5t to\u00e0n c\u1ea7u, d\u1eabn \u0111\u1ea7u b\u1edfi Big 4 (Deloitte, PwC, EY, KPMG).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p \u0111a qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p FDI, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea1t chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u1ebfn khi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo lu\u1eadt, khi g\u1ecdi v\u1ed1n qu\u1ed1c t\u1ebf, ni\u00eam y\u1ebft ho\u1eb7c th\u1ef1c hi\u1ec7n mua b\u00e1n s\u00e1p nh\u1eadp xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, \u0110i\u1ec1u 37 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cong_ty_kiem_toan_hang_dau_the_gioi_duoc_xep_hang_dua_tren_tieu_chi_nao\"><\/span><b>C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6345\" aria-describedby=\"caption-attachment-6345\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6345\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-cong-ty-kiem-toan-hang-dau-the-gioi-duoc-xep-hang-dua-tren-tieu-chi-nao.jpg\" alt=\"C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-cong-ty-kiem-toan-hang-dau-the-gioi-duoc-xep-hang-dua-tren-tieu-chi-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-cong-ty-kiem-toan-hang-dau-the-gioi-duoc-xep-hang-dua-tren-tieu-chi-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-cong-ty-kiem-toan-hang-dau-the-gioi-duoc-xep-hang-dua-tren-tieu-chi-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-cong-ty-kiem-toan-hang-dau-the-gioi-duoc-xep-hang-dua-tren-tieu-chi-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-cong-ty-kiem-toan-hang-dau-the-gioi-duoc-xep-hang-dua-tren-tieu-chi-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6345\" class=\"wp-caption-text\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t b\u1ea3ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/xep-hang-cac-cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c duy nh\u1ea5t cho c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi. C\u00e1c t\u1ed5 ch\u1ee9c nghi\u00ean c\u1ee9u ng\u00e0nh th\u01b0\u1eddng d\u1ef1a v\u00e0o b\u1ed1n ti\u00eau ch\u00ed ch\u00ednh: doanh thu to\u00e0n c\u1ea7u h\u1eb1ng n\u0103m, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1, \u0111\u1ed9 ph\u1ee7 m\u1ea1ng l\u01b0\u1edbi v\u0103n ph\u00f2ng t\u1ea1i c\u00e1c qu\u1ed1c gia v\u00e0 m\u1ee9c \u0111\u1ed9 \u0111a d\u1ea1ng c\u1ee7a d\u1ecbch v\u1ee5 g\u1ed3m ki\u1ec3m to\u00e1n, thu\u1ebf, t\u01b0 v\u1ea5n v\u00e0 ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed n\u00e0y, nh\u00f3m Big 4 lu\u00f4n d\u1eabn \u0111\u1ea7u, ti\u1ebfp theo l\u00e0 nh\u00f3m mid-tier g\u1ed3m s\u00e1u c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi kh\u00e1c. Nh\u00f3m mid-tier c\u00f3 quy m\u00f4 nh\u1ecf h\u01a1n Big 4 nh\u01b0ng v\u1eabn gi\u1eef v\u1ecb th\u1ebf to\u00e0n c\u1ea7u \u0111\u00e1ng k\u1ec3, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 c\u00e1c th\u1ecb tr\u01b0\u1eddng ng\u00e1ch.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_cong_ty_kiem_toan_lon_nhat_the_gioi_Big_4_gom_nhung_cai_ten_nao\"><\/span><b>4 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi: Big 4 g\u1ed3m nh\u1eefng c\u00e1i t\u00ean n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/4-cong-ty-kiem-toan-lon-nhat-the-gioi\/\"><span style=\"font-weight: 400;\">Big 4 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi<\/span><\/a><span style=\"font-weight: 400;\"> g\u1ed3m Deloitte, PwC, EY v\u00e0 KPMG. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/4-cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">B\u1ed1n c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> n\u00e0y c\u00f9ng cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, t\u01b0 v\u1ea5n, thu\u1ebf, giao d\u1ecbch v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ea1i h\u1ea7u h\u1ebft c\u00e1c th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh l\u1edbn tr\u00ean to\u00e0n c\u1ea7u, ph\u1ee5c v\u1ee5 ph\u1ea7n l\u1edbn c\u00e1c t\u1eadp \u0111o\u00e0n n\u1eb1m trong danh s\u00e1ch Fortune Global 500.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Deloitte\"><\/span><b>Deloitte<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Deloitte ra \u0111\u1eddi n\u0103m 1845 t\u1ea1i London do William Welch Deloitte s\u00e1ng l\u1eadp, hi\u1ec7n \u0111\u1eb7t tr\u1ee5 s\u1edf to\u00e0n c\u1ea7u c\u0169ng t\u1ea1i London. \u0110\u00e2y l\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t trong Big 4 x\u00e9t v\u1ec1 c\u1ea3 doanh thu v\u00e0 nh\u00e2n s\u1ef1, ho\u1ea1t \u0111\u1ed9ng t\u1ea1i h\u01a1n 150 qu\u1ed1c gia v\u1edbi kho\u1ea3ng 460.000 nh\u00e2n vi\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh thu to\u00e0n c\u1ea7u n\u0103m t\u00e0i ch\u00ednh 2024 \u0111\u1ea1t kho\u1ea3ng 67,2 t\u1ef7 USD, trong \u0111\u00f3 m\u1ea3ng ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u00f3ng g\u00f3p kho\u1ea3ng 21 t\u1ef7 USD, m\u1ee9c cao nh\u1ea5t trong nh\u00f3m Big 4. Th\u1ebf m\u1ea1nh c\u1ee7a Deloitte n\u1eb1m \u1edf kh\u1ea3 n\u0103ng x\u1eed l\u00fd kh\u00e1ch h\u00e0ng \u0111a qu\u1ed1c gia c\u00f3 c\u1ea5u tr\u00fac ph\u1ee9c t\u1ea1p nh\u1edd m\u1ea1ng l\u01b0\u1edbi ph\u1ee7 r\u1ed9ng v\u00e0 danh m\u1ee5c d\u1ecbch v\u1ee5 \u0111a d\u1ea1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"PwC_PricewaterhouseCoopers\"><\/span><b>PwC (PricewaterhouseCoopers)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">PwC h\u00ecnh th\u00e0nh n\u0103m 1998 t\u1eeb s\u00e1p nh\u1eadp Price Waterhouse v\u00e0 Coopers &amp; Lybrand, tr\u1ee5 s\u1edf \u0111\u1eb7t t\u1ea1i London. H\u00e3ng c\u00f3 h\u01a1n 370.000 nh\u00e2n vi\u00ean, hi\u1ec7n di\u1ec7n t\u1ea1i kho\u1ea3ng 149 qu\u1ed1c gia. Doanh thu to\u00e0n c\u1ea7u n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 30\/6\/2024 \u0111\u1ea1t 55,4 t\u1ef7 USD, trong \u0111\u00f3 m\u1ea3ng Assurance mang v\u1ec1 kho\u1ea3ng 19,5 t\u1ef7 USD.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">PwC ph\u1ee5c v\u1ee5 kho\u1ea3ng 86% s\u1ed1 doanh nghi\u1ec7p trong danh s\u00e1ch Fortune Global 500, \u0111\u1ed3ng th\u1eddi \u0111\u1ea7u t\u01b0 m\u1ea1nh v\u00e0o c\u00f4ng ngh\u1ec7 AI v\u00e0 n\u1ec1n t\u1ea3ng ki\u1ec3m to\u00e1n s\u1ed1 nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o ESG ng\u00e0y c\u00e0ng kh\u1eaft khe t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"EY_Ernst_Young\"><\/span><b>EY (Ernst &amp; Young)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">EY h\u00ecnh th\u00e0nh n\u0103m 1989 t\u1eeb h\u1ee3p nh\u1ea5t Ernst &amp; Whinney v\u00e0 Arthur Young, tr\u1ee5 s\u1edf t\u1ea1i London. H\u00e3ng c\u00f3 kho\u1ea3ng 393.000 nh\u00e2n s\u1ef1, t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo b\u1ed1n khu v\u1ef1c ch\u00ednh g\u1ed3m Americas, EMEIA, ch\u00e2u \u00c1 Th\u00e1i B\u00ecnh D\u01b0\u01a1ng v\u00e0 Nh\u1eadt B\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh thu to\u00e0n c\u1ea7u n\u0103m t\u00e0i ch\u00ednh 2024 \u0111\u1ea1t kho\u1ea3ng 51,2 t\u1ef7 USD, v\u1edbi m\u1ea3ng Assurance v\u00e0 Tax ghi nh\u1eadn t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng m\u1ea1nh nh\u1ea5t giai \u0111o\u1ea1n 2023-2024. EY \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao \u1edf kh\u1ea3 n\u0103ng h\u1ed7 tr\u1ee3 c\u00e1c th\u01b0\u01a1ng v\u1ee5 mua b\u00e1n, s\u00e1p nh\u1eadp v\u00e0 \u0111\u1ecbnh gi\u00e1 doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"KPMG\"><\/span><b>KPMG<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">KPMG h\u00ecnh th\u00e0nh n\u0103m 1987 t\u1eeb h\u1ee3p nh\u1ea5t Peat Marwick International v\u00e0 Klynveld Main Goerdeler, tr\u1ee5 s\u1edf \u0111\u1eb7t t\u1ea1i Amstelveen, H\u00e0 Lan. H\u00e3ng c\u00f3 kho\u1ea3ng 275.000 nh\u00e2n s\u1ef1, ho\u1ea1t \u0111\u1ed9ng t\u1ea1i 145 \u0111\u1ebfn 150 qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh thu to\u00e0n c\u1ea7u n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 30\/9\/2024 \u0111\u1ea1t kho\u1ea3ng 38,4 t\u1ef7 USD, trong \u0111\u00f3 m\u1ea3ng Audit t\u0103ng 6,2% l\u00ean 13,4 t\u1ef7 USD v\u00e0 m\u1ea3ng Tax &amp; Legal t\u0103ng 9,6% l\u00ean 8,7 t\u1ef7 USD. KPMG c\u00f3 l\u1ee3i th\u1ebf ph\u1ee5c v\u1ee5 c\u1ea3 doanh nghi\u1ec7p v\u1eeba l\u1eabn t\u1eadp \u0111o\u00e0n l\u1edbn nh\u1edd chuy\u00ean m\u00f4n s\u00e2u k\u1ebft h\u1ee3p m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_cong_ty_kiem_toan_hang_dau_the_gioi_khac_ngoai_Big_4_la_nhung_ai\"><\/span><b>6 c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi kh\u00e1c ngo\u00e0i Big 4 l\u00e0 nh\u1eefng ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i b\u1ed1n c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi, nh\u00f3m mid-tier g\u1ed3m s\u00e1u h\u00e3ng ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf v\u1eabn gi\u1eef v\u1ecb th\u1ebf \u0111\u00e1ng k\u1ec3, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 c\u00e1c th\u01b0\u01a1ng v\u1ee5 c\u00f3 quy m\u00f4 v\u1ed1n khi\u00eam t\u1ed1n h\u01a1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"BDO_Global\"><\/span><b>BDO Global<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">BDO Global \u0111\u1ea1t doanh thu 11,8 t\u1ef7 USD, kho\u1ea3ng 97.200 nh\u00e2n s\u1ef1, tr\u1ee5 s\u1edf t\u1ea1i Zaventem, B\u1ec9. \u0110\u00e2y l\u00e0 h\u00e3ng ki\u1ec3m to\u00e1n l\u1edbn th\u1ee9 n\u0103m th\u1ebf gi\u1edbi, d\u1eabn \u0111\u1ea7u nh\u00f3m mid-tier v\u1edbi 1.800 v\u0103n ph\u00f2ng t\u1ea1i 164 qu\u1ed1c gia. BDO t\u1eadp trung ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng thu\u1ed9c ph\u00e2n kh\u00fac doanh nghi\u1ec7p v\u1eeba, v\u1edbi v\u0103n h\u00f3a linh ho\u1ea1t v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn c\u00e1 nh\u00e2n h\u00f3a h\u01a1n so v\u1edbi Big 4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"RSM\"><\/span><b>RSM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">RSM c\u00f3 doanh thu 8 t\u1ef7 USD, kho\u1ea3ng 57.000 nh\u00e2n s\u1ef1, tr\u1ee5 s\u1edf t\u1ea1i London. H\u00e3ng s\u1edf h\u1eefu 830 v\u0103n ph\u00f2ng t\u1ea1i 120 qu\u1ed1c gia v\u00e0 gi\u1eef v\u1ecb th\u1ebf \u0111\u1eb7c bi\u1ec7t m\u1ea1nh t\u1ea1i th\u1ecb tr\u01b0\u1eddng M\u1ef9. RSM ch\u00fa tr\u1ecdng c\u00e1c gi\u1ea3i ph\u00e1p d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7 v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u00e1 nh\u00e2n h\u00f3a cho kh\u00e1ch h\u00e0ng v\u1eeba v\u00e0 nh\u1ecf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Grant_Thornton_International\"><\/span><b>Grant Thornton International<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Grant Thornton \u0111\u1ea1t doanh thu 7,2 t\u1ef7 USD v\u1edbi kho\u1ea3ng 68.000 nh\u00e2n s\u1ef1, tr\u1ee5 s\u1edf t\u1ea1i London. H\u00e3ng s\u1eed d\u1ee5ng b\u1ed9 c\u00f4ng c\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c quy\u1ec1n Voyager suite \u0111\u1ec3 chu\u1ea9n h\u00f3a quy tr\u00ecnh tr\u00ean to\u00e0n m\u1ea1ng l\u01b0\u1edbi, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n nh\u1ea5t qu\u00e1n \u1edf c\u00e1c th\u1ecb tr\u01b0\u1eddng th\u00e0nh vi\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Baker_Tilly_International\"><\/span><b>Baker Tilly International<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Baker Tilly ghi nh\u1eadn doanh thu h\u01a1n 4,6 t\u1ef7 USD, t\u0103ng tr\u01b0\u1edfng 13% so v\u1edbi n\u0103m tr\u01b0\u1edbc, kho\u1ea3ng 39.000 nh\u00e2n s\u1ef1, tr\u1ee5 s\u1edf t\u1ea1i London. M\u1ea1ng l\u01b0\u1edbi ph\u1ee7 145 qu\u1ed1c gia, th\u1ebf m\u1ea1nh n\u1eb1m \u1edf d\u1ecbch v\u1ee5 chuy\u00ean s\u00e2u cho qu\u1ef9 \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n, khu v\u1ef1c c\u00f4ng v\u00e0 l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Crowe_Global\"><\/span><b>Crowe Global<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Crowe Global c\u00f3 doanh thu 4,4 t\u1ef7 USD, kho\u1ea3ng 42.000 nh\u00e2n s\u1ef1, tr\u1ee5 s\u1edf t\u1ea1i New York. H\u00e3ng s\u1edf h\u1eefu h\u01a1n 200 c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i 130 qu\u1ed1c gia, t\u1eadp trung ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p v\u1eeba v\u1edbi chuy\u00ean m\u00f4n s\u00e2u trong c\u00e1c ng\u00e0nh ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nexia_International\"><\/span><b>Nexia International<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nexia International kh\u00e9p l\u1ea1i danh s\u00e1ch v\u1edbi doanh thu 4 t\u1ef7 USD, kho\u1ea3ng 26.000 nh\u00e2n s\u1ef1, tr\u1ee5 s\u1edf t\u1ea1i London, hi\u1ec7n di\u1ec7n t\u1ea1i h\u01a1n 120 qu\u1ed1c gia. H\u00e3ng x\u00e2y d\u1ef1ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean chuy\u00ean m\u00f4n ng\u00e0nh k\u1ebft h\u1ee3p am hi\u1ec3u th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba ph\u01b0\u01a1ng, ph\u1ee5c v\u1ee5 c\u00e1c l\u0129nh v\u1ef1c ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, c\u00f4ng ngh\u1ec7, b\u00e1n l\u1ebb v\u00e0 t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_cong_ty_kiem_toan_hang_dau_the_gioi\"><\/span><b>B\u1ea3ng so s\u00e1nh c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6344\" aria-describedby=\"caption-attachment-6344\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6344\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-cong-ty-kiem-toan-hang-dau-the-gioi.jpg\" alt=\"B\u1ea3ng so s\u00e1nh c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-cong-ty-kiem-toan-hang-dau-the-gioi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-cong-ty-kiem-toan-hang-dau-the-gioi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-cong-ty-kiem-toan-hang-dau-the-gioi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-cong-ty-kiem-toan-hang-dau-the-gioi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-cong-ty-kiem-toan-hang-dau-the-gioi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6344\" class=\"wp-caption-text\">B\u1ea3ng so s\u00e1nh c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p quy m\u00f4 c\u1ee7a m\u01b0\u1eddi c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi theo doanh thu, nh\u00e2n s\u1ef1 v\u00e0 \u0111\u1ed9 ph\u1ee7 qu\u1ed1c gia, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>C\u00f4ng ty<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh thu to\u00e0n c\u1ea7u<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4eba\u4e8b<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 qu\u1ed1c gia<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deloitte<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~67,2 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~460.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150+<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">PwC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~55,4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~370.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">149<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">EY<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~51,2 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~393.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150+<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">KPMG<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Amstelveen, H\u00e0 Lan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~38,4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~275.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">145-150<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BDO Global<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Zaventem, B\u1ec9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~11,8 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~97.200<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">164<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">RSM<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~8 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~57.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b0\u30e9\u30f3\u30c8\u30fb\u30bd\u30fc\u30f3\u30c8\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~7,2 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~68.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">140+<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Baker Tilly<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~4,6 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~39.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">145<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Crowe Global<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">New York, M\u1ef9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~4,4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~42.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nexia International<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">London, Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~26.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">120+<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_can_dua_tren_tieu_chi_nao_de_chon_cong_ty_kiem_toan_quoc_te_phu_hop\"><\/span><b>Doanh nghi\u1ec7p FDI c\u1ea7n d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o \u0111\u1ec3 ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ph\u00f9 h\u1ee3p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n s\u1ed1 1339\/BTC-C\u0110KT ng\u00e0y 24\/01\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u8cc7\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\"> n\u1eb1m trong danh s\u00e1ch c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m. Khi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n kh\u00f4ng ti\u1ebfp nh\u1eadn v\u00e0 y\u00eau c\u1ea7u b\u1ed5 sung.<\/span><\/p>\n<p><b>M\u1ea1ng l\u01b0\u1edbi t\u01b0\u01a1ng th\u00edch v\u1edbi c\u00f4ng ty m\u1eb9:<\/b><span style=\"font-weight: 400;\"> ch\u1ecdn h\u00e3ng ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i qu\u1ed1c gia \u0111\u1eb7t tr\u1ee5 s\u1edf c\u00f4ng ty m\u1eb9 \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 chu\u1ea9n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i y\u1ebfu t\u1ed1 m\u1ea1ng l\u01b0\u1edbi, doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc th\u00eam ba ti\u00eau ch\u00ed sau khi ch\u1ecdn \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kinh nghi\u1ec7m ng\u00e0nh:<\/b><span style=\"font-weight: 400;\"> \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n t\u1eebng ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p c\u00f9ng l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i hay d\u1ecbch v\u1ee5 s\u1ebd hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 r\u1ee7i ro \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1ea3 n\u0103ng song song hai chu\u1ea9n b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> \u0111\u00e1p \u1ee9ng c\u1ea3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) l\u1eabn chu\u1ea9n b\u00e1o c\u00e1o qu\u1ed1c t\u1ebf (IFRS) m\u00e0 c\u00f4ng ty m\u1eb9 y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed ph\u00f9 h\u1ee3p quy m\u00f4:<\/b><span style=\"font-weight: 400;\"> m\u1ee9c ph\u00ed c\u1ee7a Big 4 th\u01b0\u1eddng cao h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi nh\u00f3m mid-tier, c\u1ea7n c\u00e2n \u0111\u1ed1i gi\u1eefa ng\u00e2n s\u00e1ch v\u00e0 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, sau nhi\u1ec1u n\u0103m \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf th\u01b0\u01a1ng hi\u1ec7u to\u00e0n c\u1ea7u. N\u0103ng l\u1ef1c \u0111\u1ed9i ng\u0169 t\u1ea1i ch\u1ed7, am hi\u1ec3u quy \u0111\u1ecbnh thu\u1ebf v\u00e0 k\u1ebf to\u00e1n Vi\u1ec7t Nam, m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_FDI_nganh_san_xuat_chon_doi_tac_kiem_toan_mang_luoi_quoc_te_the_nao\"><\/span><b>Case Study: Doanh nghi\u1ec7p FDI ng\u00e0nh s\u1ea3n xu\u1ea5t ch\u1ecdn \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>\u80cc\u666f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb Nh\u1eadt B\u1ea3n, doanh thu h\u1eb1ng n\u0103m kho\u1ea3ng 40 tri\u1ec7u USD, ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0110\u1ed3ng Nai. C\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n IFRS, trong khi c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o theo chu\u1ea9n VAS \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly\"><\/span><b>\u30cf\u30f3\u30c9\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: (1) r\u00e0 so\u00e1t y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chu\u1ea9n m\u1ef1c v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p; (2) l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 m\u1ea1ng l\u01b0\u1edbi li\u00ean k\u1ebft t\u1ea1i Nh\u1eadt B\u1ea3n, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 ch\u1ea5p nh\u1eadn tr\u1ef1c ti\u1ebfp; (3) chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n theo VAS song song \u0111\u1ed1i chi\u1ebfu IFRS tr\u01b0\u1edbc m\u00f9a ki\u1ec3m to\u00e1n, tr\u00e1nh ph\u00e1t sinh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ph\u00fat ch\u00f3t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_do_luong_duoc\"><\/span><b>\u6e2c\u5b9a\u7d50\u679c<\/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;\">Th\u1eddi gian ho\u00e0n t\u1ea5t ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m gi\u1ea3m t\u1eeb 25 ng\u00e0y xu\u1ed1ng c\u00f2n 14 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u1ea3m h\u01a1n 60% so v\u1edbi n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n ch\u1ea5p nh\u1eadn ngay \u1edf v\u00f2ng r\u00e0 so\u00e1t \u0111\u1ea7u ti\u00ean, kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_FDI_thuong_gap_khi_chon_don_vi_kiem_toan_quoc_te\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p FDI th\u01b0\u1eddng g\u1eb7p khi ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh m\u00e0 doanh nghi\u1ec7p FDI hay g\u1eb7p ph\u1ea3i:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Ch\u1ecdn theo th\u01b0\u01a1ng hi\u1ec7u m\u00e0 b\u1ecf qua n\u0103ng l\u1ef1c \u0111\u1ed9i ng\u0169 t\u1ea1i ch\u1ed7: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p \u01b0u ti\u00ean t\u00ean tu\u1ed5i Big 4 nh\u01b0ng kh\u00f4ng ki\u1ec3m tra k\u1ef9 \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch tr\u1ef1c ti\u1ebfp. Khi \u0111\u1ed9i ng\u0169 t\u1ea1i ch\u1ed7 thi\u1ebfu kinh nghi\u1ec7m v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh, th\u1eddi gian ki\u1ec3m to\u00e1n k\u00e9o d\u00e0i v\u00e0 chi ph\u00ed ph\u00e1t sinh v\u01b0\u1ee3t d\u1ef1 to\u00e1n ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Kh\u00f4ng \u0111\u1ed3ng b\u1ed9 chu\u1ea9n b\u00e1o c\u00e1o gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con: <\/b><span style=\"font-weight: 400;\">Khi c\u00f4ng ty m\u1eb9 y\u00eau c\u1ea7u IFRS nh\u01b0ng c\u00f4ng ty con ch\u1ec9 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo VAS, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u1ea3i m\u1ea5t th\u00eam th\u1eddi gian \u0111\u1ed1i chi\u1ebfu, d\u1eabn \u0111\u1ebfn r\u1ee7i ro sai l\u1ec7ch s\u1ed1 li\u1ec7u h\u1ee3p nh\u1ea5t v\u00e0 ch\u1eadm tr\u1ec5 b\u00e1o c\u00e1o cho c\u1ed5 \u0111\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Thi\u1ebfu chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u1ebf to\u00e1n tr\u01b0\u1edbc m\u00f9a ki\u1ec3m to\u00e1n: <\/b><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb r\u1eddi r\u1ea1c, thi\u1ebfu bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ho\u1eb7c b\u1ea3ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n khi\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n k\u00e9o d\u00e0i, \u0111\u00f4i khi d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ed3 s\u01a1 vay v\u1ed1n ho\u1eb7c b\u00e1o c\u00e1o cho nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: B\u1ecf qua y\u1ebfu t\u1ed1 chi ph\u00ed d\u00e0i h\u1ea1n khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n: <\/b><span style=\"font-weight: 400;\">Chuy\u1ec3n t\u1eeb Big 4 sang mid-tier ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i gi\u1eefa ch\u1eebng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t d\u1eef li\u1ec7u l\u1ecbch s\u1eed ki\u1ec3m to\u00e1n, ph\u00e1t sinh chi ph\u00ed r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. Doanh nghi\u1ec7p n\u00ean ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m to\u00e1n d\u00e0i h\u1ea1n thay v\u00ec ch\u1ecdn theo t\u1eebng n\u0103m t\u00e0i ch\u00ednh ri\u00eang l\u1ebb.<\/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;\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi kh\u00f4ng ch\u1ec9 kh\u00e1c nhau \u1edf quy m\u00f4 doanh thu v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1, m\u00e0 c\u00f2n \u1edf c\u00e1ch ti\u1ebfp c\u1eadn t\u1eebng nh\u00f3m kh\u00e1ch h\u00e0ng, t\u1eeb t\u1eadp \u0111o\u00e0n ni\u00eam y\u1ebft \u0111\u1ebfn doanh nghi\u1ec7p v\u1eeba. Vi\u1ec7c hi\u1ec3u r\u00f5 th\u1ebf m\u1ea1nh c\u1ee7a t\u1eebng h\u00e3ng, \u0111\u1ed1i chi\u1ebfu v\u1edbi y\u00eau c\u1ea7u b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam s\u1ebd gi\u00fap doanh nghi\u1ec7p FDI tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 khi l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 c\u00e1 nh\u00e2n trong vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u00e0 x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network.<\/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;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/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;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/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\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO\u3002\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA Vietnam\uff09\u8cc7\u683c\u3092\u6301\u3061\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6709\u3059\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_cong_ty_kiem_toan_hang_dau_the_gioi\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi<\/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=\"Big_4_kiem_toan_la_gi\"><\/span>Big 4 ki\u1ec3m to\u00e1n 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\tBig 4 l\u00e0 c\u00e1ch g\u1ecdi b\u1ed1n c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi g\u1ed3m Deloitte, PwC, EY v\u00e0 KPMG, c\u00f9ng chi\u1ebfm ph\u1ea7n l\u1edbn th\u1ecb ph\u1ea7n ki\u1ec3m to\u00e1n c\u00e1c t\u1eadp \u0111o\u00e0n ni\u00eam y\u1ebft to\u00e0n c\u1ea7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_tai_Viet_Nam_co_bat_buoc_thue_Big_4_khong\"><\/span>Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u00f3 b\u1eaft bu\u1ed9c thu\u00ea Big 4 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea Big 4. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, doanh nghi\u1ec7p FDI ch\u1ec9 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, c\u00f3 th\u1ec3 thu\u1ed9c Big 4 ho\u1eb7c nh\u00f3m mid-tier.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_tai_cac_cong_ty_kiem_toan_hang_dau_the_gioi_co_dat_hon_nhieu_so_voi_cong_ty_trong_nuoc_khong\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi c\u00f3 \u0111\u1eaft h\u01a1n nhi\u1ec1u so v\u1edbi c\u00f4ng ty trong n\u01b0\u1edbc kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. M\u1ee9c ph\u00ed c\u1ee7a Big 4 v\u00e0 c\u00e1c h\u00e3ng m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf th\u01b0\u1eddng cao h\u01a1n c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba do chi ph\u00ed v\u1eadn h\u00e0nh m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u v\u00e0 y\u00eau c\u1ea7u ch\u1ea5t l\u01b0\u1ee3ng theo chu\u1ea9n qu\u1ed1c t\u1ebf, nh\u01b0ng m\u1ee9c ch\u00eanh l\u1ec7ch c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c quy m\u00f4 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a t\u1eebng 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=\"Lam_sao_biet_cong_ty_kiem_toan_co_mang_luoi_quoc_te_that_su\"><\/span>L\u00e0m sao bi\u1ebft c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf th\u1eadt s\u1ef1?<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 n\u00ean ki\u1ec3m tra c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 l\u00e0 th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c c\u1ee7a m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf hay kh\u00f4ng, \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch v\u0103n ph\u00f2ng th\u00e0nh vi\u00ean t\u1ea1i qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c v\u00e0 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p.                    <\/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=\"Ngoai_Big_4_doanh_nghiep_vua_nen_chon_nhom_cong_ty_kiem_toan_nao\"><\/span>Ngo\u00e0i Big 4, doanh nghi\u1ec7p v\u1eeba n\u00ean ch\u1ecdn nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNh\u00f3m mid-tier nh\u01b0 BDO, RSM, Grant Thornton, Baker Tilly, Crowe Global ho\u1eb7c Nexia International th\u01b0\u1eddng ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi doanh nghi\u1ec7p v\u1eeba nh\u1edd chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn c\u00e1 nh\u00e2n h\u00f3a, trong khi v\u1eabn gi\u1eef \u0111\u01b0\u1ee3c m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf c\u1ea7n thi\u1ebft cho b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t.                    <\/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\": \"Big 4 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Big 4 l\u00e0 c\u00e1ch g\u1ecdi b\u1ed1n c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi g\u1ed3m Deloitte, PwC, EY v\u00e0 KPMG, c\u00f9ng chi\u1ebfm ph\u1ea7n l\u1edbn th\u1ecb ph\u1ea7n ki\u1ec3m to\u00e1n c\u00e1c t\u1eadp \u0111o\u00e0n ni\u00eam y\u1ebft to\u00e0n c\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u00f3 b\u1eaft bu\u1ed9c thu\u00ea Big 4 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea Big 4. 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Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12, doanh nghi\u1ec7p FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1. V\u00ec v\u1eady, l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 m\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n n\u00e2ng cao uy t\u00edn v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh huy \u0111\u1ed9ng v\u1ed1n. &nbsp; B\u00e0i vi\u1ebft [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,26],"tags":[],"class_list":["post-6343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thoi-su","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6343","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=6343"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6343\/revisions"}],"predecessor-version":[{"id":6349,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6343\/revisions\/6349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/6346"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=6343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=6343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=6343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}