{"id":6746,"date":"2026-10-02T15:05:06","date_gmt":"2026-10-02T08:05:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6746"},"modified":"2026-10-02T15:05:06","modified_gmt":"2026-10-02T08:05:06","slug":"dich-vu-kiem-toan-lang-son","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, logistics v\u00e0 s\u1ea3n xu\u1ea5t trong Khu kinh t\u1ebf c\u1eeda kh\u1ea9u \u0110\u1ed3ng \u0110\u0103ng &#8211; L\u1ea1ng S\u01a1n. T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> m\u1edf r\u1ed9ng di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c sang doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u1ea1t 2 trong 3 ti\u00eau ch\u00ed: tr\u00ean 200 lao \u0111\u1ed9ng \u0111\u00f3ng BHXH b\u00ecnh qu\u00e2n, doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng. Kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng l\u1ea7n \u0111\u1ea7u r\u01a1i v\u00e0o di\u1ec7n n\u00e0y khi ch\u01b0a chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c1p l\u1ef1c tu\u00e2n th\u1ee7 c\u0169ng t\u0103ng m\u1ea1nh. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-228-2025-ND-CP-xu-phat-vi-pham-hanh-chinh-linh-vuc-kiem-toan-doc-lap-670219.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> n\u00e2ng m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00ean 2 t\u1ef7 \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 k\u00e9o d\u00e0i th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t t\u1eeb 1 n\u0103m l\u00ean 5 n\u0103m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd, quy tr\u00ecnh chu\u1ea9n, b\u1ea3ng gi\u00e1 tham kh\u1ea3o v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb c\u00f3 h\u01a1n 30 n\u0103m h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/dich-vu-kiem-toan-lang-son\/#Dich_vu_kiem_toan_Lang_Son_la_gi_va_dua_tren_can_cu_phap_ly_nao\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd 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-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Ban_chat_phap_ly_cua_kiem_toan_doc_lap_la_gi\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Doanh_nghiep_nao_tai_Lang_Son_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >Doanh nghi\u1ec7p n\u00e0o t\u1ea1i L\u1ea1ng S\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><\/ul><\/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\/dich-vu-kiem-toan-lang-son\/#Vi_sao_doanh_nghiep_can_Dich_vu_kiem_toan_Lang_Son_ngay_tu_dau_nam_tai_chinh\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Dac_thu_kinh_doanh_vung_cua_khau_tao_ra_rui_ro_gi\" >\u0110\u1eb7c th\u00f9 kinh doanh v\u00f9ng c\u1eeda kh\u1ea9u t\u1ea1o ra r\u1ee7i ro g\u00ec?<\/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\/dich-vu-kiem-toan-lang-son\/#Khong_kiem_toan_hoac_kiem_toan_sai_quy_dinh_bi_phat_bao_nhieu\" >Kh\u00f4ng ki\u1ec3m to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n sai quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><\/li><\/ul><\/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\/dich-vu-kiem-toan-lang-son\/#Quy_trinh_Dich_vu_kiem_toan_Lang_Son_chuan_VSA_gom_nhung_buoc_nao\" >Quy tr\u00ecnh D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n chu\u1ea9n VSA g\u1ed3m nh\u1eefng b\u01b0\u1edbc 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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Buoc_1_Khao_sat_va_danh_gia_chap_nhan_khach_hang\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5p nh\u1eadn kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Buoc_2_Ky_hop_dong_kiem_toan\" >B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Buoc_3_Lap_ke_hoach_va_danh_gia_rui_ro\" >B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro<\/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\/dich-vu-kiem-toan-lang-son\/#Buoc_4_Kiem_ke_va_quan_sat_tai_hien_truong\" >B\u01b0\u1edbc 4: Ki\u1ec3m k\u00ea v\u00e0 quan s\u00e1t t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng<\/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\/dich-vu-kiem-toan-lang-son\/#Buoc_5_Thuc_hien_thu_tuc_kiem_toan_chi_tiet\" >B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n chi ti\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Buoc_6_Tong_hop_ket_qua_va_trao_doi_but_toan_dieu_chinh\" >B\u01b0\u1edbc 6: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 trao \u0111\u1ed5i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/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\/dich-vu-kiem-toan-lang-son\/#Buoc_7_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\" >B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u01b0 qu\u1ea3n l\u00fd<\/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\/dich-vu-kiem-toan-lang-son\/#MAN_xu_ly_nhung_van_de_gi_trong_Dich_vu_kiem_toan_Lang_Son\" >MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec trong D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n?<\/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\/dich-vu-kiem-toan-lang-son\/#Bang_gia_Dich_vu_kiem_toan_Lang_Son_nam_2026_la_bao_nhieu\" >B\u1ea3ng gi\u00e1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/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\/dich-vu-kiem-toan-lang-son\/#Vi_sao_doanh_nghiep_chon_MAN_cho_Dich_vu_kiem_toan_Lang_Son\" >V\u00ec sao doanh nghi\u1ec7p ch\u1ecdn MAN cho D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n?<\/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\/dich-vu-kiem-toan-lang-son\/#Doi_ngu_kiem_toan_vien_va_chung_chi_hanh_nghe_ra_sao\" >\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ra sao?<\/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\/dich-vu-kiem-toan-lang-son\/#Cam_ket_bao_mat_va_trach_nhiem_phap_ly_the_nao\" >Cam k\u1ebft b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd th\u1ebf n\u00e0o?<\/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\/dich-vu-kiem-toan-lang-son\/#MAN_phuc_vu_doanh_nghiep_tai_nhung_khu_vuc_nao\" >MAN ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p t\u1ea1i nh\u1eefng khu v\u1ef1c n\u00e0o?<\/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\/dich-vu-kiem-toan-lang-son\/#Case_study_MAN_xu_ly_ca_kiem_toan_kho_cho_doanh_nghiep_xuat_nhap_khau_tai_Lang_Son_nhu_the_nao\" >Case study: MAN x\u1eed l\u00fd ca ki\u1ec3m to\u00e1n kh\u00f3 cho doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i L\u1ea1ng S\u01a1n nh\u01b0 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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Cach_xu_ly\" >\u5bfe\u51e6\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Ket_qua\" >\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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Nhan_dinh_chuyen_gia_Doanh_nghiep_thuong_sai_o_dau_khi_su_dung_Dich_vu_kiem_toan_Lang_Son\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/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\/dich-vu-kiem-toan-lang-son\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_Lang_Son\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Dich_vu_kiem_toan_Lang_Son_co_bat_buoc_voi_moi_doanh_nghiep_khong\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Han_ky_hop_dong_va_nop_bao_cao_kiem_toan_la_khi_nao\" >H\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Phi_Dich_vu_kiem_toan_Lang_Son_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >Ph\u00ed D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Doanh_nghiep_nho_khong_thuoc_dien_bat_buoc_co_nen_kiem_toan_khong\" >Doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Thuc_hien_Dich_vu_kiem_toan_Lang_Son_mat_bao_lau\" >Th\u1ef1c hi\u1ec7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n m\u1ea5t bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-lang-son\/#Kiem_toan_vien_co_phai_lam_viec_truc_tiep_tai_Lang_Son_khong\" >Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ph\u1ea3i l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i L\u1ea1ng S\u01a1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Lang_Son_la_gi_va_dua_tren_can_cu_phap_ly_nao\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6747\" aria-describedby=\"caption-attachment-6747\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6747\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lang-Son-la-gi-va-dua-tren-can-cu-phap-ly-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lang-Son-la-gi-va-dua-tren-can-cu-phap-ly-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lang-Son-la-gi-va-dua-tren-can-cu-phap-ly-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lang-Son-la-gi-va-dua-tren-can-cu-phap-ly-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lang-Son-la-gi-va-dua-tren-can-cu-phap-ly-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lang-Son-la-gi-va-dua-tren-can-cu-phap-ly-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6747\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u00e0n v\u1ec1 gi\u00e1 hay quy tr\u00ecnh, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Hi\u1ec3u sai \u1edf b\u01b0\u1edbc n\u00e0y, doanh nghi\u1ec7p d\u1ec5 coi ki\u1ec3m to\u00e1n l\u00e0 th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd v\u00e0 b\u1ecf l\u1ee1 gi\u00e1 tr\u1ecb th\u1eadt c\u1ee7a n\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_kiem_toan_doc_lap_la_gi\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><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;\"> l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u00dd ki\u1ebfn n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p t\u1ea1i L\u1ea1ng S\u01a1n, D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n kh\u00f4ng kh\u00e1c v\u1ec1 chu\u1ea9n m\u1ef1c so v\u1edbi H\u00e0 N\u1ed9i hay TP.HCM. Kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf \u0111\u1eb7c th\u00f9 giao d\u1ecbch bi\u00ean m\u1eadu, thanh to\u00e1n b\u1eb1ng nh\u00e2n d\u00e2n t\u1ec7 v\u00e0 chu\u1ed7i cung \u1ee9ng n\u00f4ng s\u1ea3n, \u0111\u00f2i h\u1ecfi ki\u1ec3m to\u00e1n vi\u00ean am hi\u1ec3u th\u1ef1c t\u1ebf v\u00f9ng c\u1eeda kh\u1ea9u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111ang \u00e1p d\u1ee5ng trong n\u0103m 2026:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/b><\/a><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee417\/2012\/ND-CP<\/b><span style=\"font-weight: 400;\">, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP ng\u00e0y 14\/4\/2025: b\u1ed5 sung ti\u00eau ch\u00ed doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ph\u1ea3i ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 18\/8\/2025: quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee441\/2018\/ND-CP<\/b><span style=\"font-weight: 400;\">, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c t\u1eeb 21\/5\/2026): x\u1eed ph\u1ea1t vi ph\u1ea1m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, g\u1ed3m h\u00e0nh vi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA)<\/b><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>\u305d\u306e\u4ed6\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u3067\u8a55\u5224\u304c\u826f\u304f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u4f1a\u793e\u30c8\u30c3\u30d710<\/span><\/i><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_tai_Lang_Son_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o t\u1ea1i L\u1ea1ng S\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c. T\u1ea1i L\u1ea1ng S\u01a1n, c\u00e1c nh\u00f3m th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/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\u8cc7\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\">, k\u1ec3 c\u1ea3 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do nh\u00e0 \u0111\u1ea7u t\u01b0 Trung Qu\u1ed1c g\u00f3p v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc chi ph\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, v\u00ed d\u1ee5 d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng khu kinh t\u1ebf c\u1eeda kh\u1ea9u, \u0111\u01b0\u1eddng giao th\u00f4ng, b\u1ebfn b\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\"> theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><b>Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n khi th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: tr\u00ean 200 lao \u0111\u1ed9ng tham gia BHXH b\u00ecnh qu\u00e2n n\u0103m, t\u1ed5ng doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng. S\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: m\u1ed9t c\u00f4ng ty kinh doanh kho b\u00e3i v\u00e0 xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u00e1i c\u00e2y \u1edf \u0110\u1ed3ng \u0110\u0103ng c\u00f3 doanh thu n\u0103m 2025 \u0111\u1ea1t 450 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n 120 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng ch\u1ec9 c\u00f3 60 lao \u0111\u1ed9ng. C\u00f4ng ty v\u1eabn thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 v\u00ec \u0111\u1ea1t 2 tr\u00ean 3 ti\u00eau ch\u00ed. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n ti\u00eau ch\u00ed, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u1eebng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_Dich_vu_kiem_toan_Lang_Son_ngay_tu_dau_nam_tai_chinh\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6750\" aria-describedby=\"caption-attachment-6750\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6750\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-Dich-vu-kiem-toan-Lang-Son-ngay-tu-dau-nam-tai-chinh.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-Dich-vu-kiem-toan-Lang-Son-ngay-tu-dau-nam-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-Dich-vu-kiem-toan-Lang-Son-ngay-tu-dau-nam-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-Dich-vu-kiem-toan-Lang-Son-ngay-tu-dau-nam-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-Dich-vu-kiem-toan-Lang-Son-ngay-tu-dau-nam-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-Dich-vu-kiem-toan-Lang-Son-ngay-tu-dau-nam-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6750\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ch\u1ec9 ngh\u0129 \u0111\u1ebfn ki\u1ec3m to\u00e1n khi g\u1ea7n h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00f3 l\u00e0 th\u1eddi \u0111i\u1ec3m r\u1ee7i ro cao nh\u1ea5t, v\u00ec sai s\u00f3t \u0111\u00e3 t\u00edch l\u0169y c\u1ea3 n\u0103m v\u00e0 kh\u00f4ng c\u00f2n th\u1eddi gian x\u1eed l\u00fd tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_thu_kinh_doanh_vung_cua_khau_tao_ra_rui_ro_gi\"><\/span><b>\u0110\u1eb7c th\u00f9 kinh doanh v\u00f9ng c\u1eeda kh\u1ea9u t\u1ea1o ra r\u1ee7i ro g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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 doanh nghi\u1ec7p v\u00f9ng bi\u00ean th\u01b0\u1eddng g\u1eb7p nh\u1eefng \u0111i\u1ec3m n\u00f3ng sau khi ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh to\u00e1n bi\u00ean m\u1eadu<\/b><span style=\"font-weight: 400;\">: thu chi b\u1eb1ng nh\u00e2n d\u00e2n t\u1ec7, qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ho\u1eb7c ti\u1ec1n m\u1eb7t, kh\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u<\/b><span style=\"font-weight: 400;\">: ch\u00eanh l\u1ec7ch s\u1ed1 l\u01b0\u1ee3ng gi\u1eefa s\u1ed5 kho, t\u1edd khai v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu mua n\u00f4ng s\u1ea3n c\u1ee7a h\u1ed9 d\u00e2n<\/b><span style=\"font-weight: 400;\">: thi\u1ebfu b\u1ea3ng k\u00ea h\u1ee3p l\u1ec7, chi ph\u00ed d\u1ec5 b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\">: d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch n\u1ebfu thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\">: ghi nh\u1eadn sai t\u1ef7 gi\u00e1 l\u00e0m l\u1ec7ch doanh thu, gi\u00e1 v\u1ed1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khong_kiem_toan_hoac_kiem_toan_sai_quy_dinh_bi_phat_bao_nhieu\"><\/span><b>Kh\u00f4ng ki\u1ec3m to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n sai quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khung x\u1eed ph\u1ea1t hi\u1ec7n h\u00e0nh \u0111\u00e3 n\u1eb7ng h\u01a1n nhi\u1ec1u so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc 2025. B\u1ea3ng d\u01b0\u1edbi t\u1ed5ng h\u1ee3p c\u00e1c h\u00e0nh vi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n hay m\u1eafc:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 471px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 48.0962%; text-align: center; height: 56px;\"><b>\u9055\u53cd<\/b><\/td>\n<td style=\"width: 20.2405%; text-align: center; height: 56px;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n<\/b><\/td>\n<td style=\"width: 30.7615%; text-align: center; height: 56px;\"><b>\u30d9\u30fc\u30b9<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 48.0962%; height: 56px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 20.2405%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">40 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 30.7615%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 48.0962%; height: 56px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n d\u00f9 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"width: 20.2405%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">40 &#8211; 60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 30.7615%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 48.0962%; height: 56px;\"><span style=\"font-weight: 400;\">K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n ch\u1eadm h\u01a1n th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"width: 20.2405%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">10 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 30.7615%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 48.0962%; height: 80px;\"><span style=\"font-weight: 400;\">Ch\u1ecdn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 20.2405%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">60 &#8211; 80 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 30.7615%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 87px;\">\n<td style=\"width: 48.0962%; height: 87px;\"><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u cho ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/td>\n<td style=\"width: 20.2405%; text-align: center; height: 87px;\"><span style=\"font-weight: 400;\">80 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 30.7615%; height: 87px; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 48.0962%; height: 80px;\"><span style=\"font-weight: 400;\">N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 20.2405%; height: 80px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<td style=\"width: 30.7615%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP (s\u1eeda \u0111\u1ed5i)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ea1t m\u1edbi ch\u1ec9 l\u00e0 ph\u1ea7n nh\u00ecn th\u1ea5y \u0111\u01b0\u1ee3c. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nay l\u00e0 5 n\u0103m, ngh\u0129a l\u00e0 sai ph\u1ea1m n\u0103m 2026 v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd \u0111\u1ebfn n\u0103m 2031. Doanh nghi\u1ec7p FDI thi\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f2n g\u1eb7p kh\u00f3 khi chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 n\u01b0\u1edbc, vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c gia h\u1ea1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_Dich_vu_kiem_toan_Lang_Son_chuan_VSA_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n chu\u1ea9n VSA g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6749\" aria-describedby=\"caption-attachment-6749\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6749\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-Dich-vu-kiem-toan-Lang-Son-chuan-VSA-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n chu\u1ea9n VSA g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-Dich-vu-kiem-toan-Lang-Son-chuan-VSA-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-Dich-vu-kiem-toan-Lang-Son-chuan-VSA-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-Dich-vu-kiem-toan-Lang-Son-chuan-VSA-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-Dich-vu-kiem-toan-Lang-Son-chuan-VSA-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-Dich-vu-kiem-toan-Lang-Son-chuan-VSA-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6749\" class=\"wp-caption-text\">Quy tr\u00ecnh D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n chu\u1ea9n VSA g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ed9t cu\u1ed9c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00fang chu\u1ea9n kh\u00f4ng b\u1eaft \u0111\u1ea7u t\u1eeb l\u00fac ki\u1ec3m to\u00e1n vi\u00ean xu\u1ed1ng doanh nghi\u1ec7p. N\u00f3 b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u00e1ch h\u00e0ng v\u00e0 k\u1ebft th\u00fac b\u1eb1ng th\u01b0 qu\u1ea3n l\u00fd gi\u00fap doanh nghi\u1ec7p s\u1eeda l\u1ed7i cho n\u0103m sau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh 7 b\u01b0\u1edbc m\u00e0 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n c\u1ee7a MAN \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_danh_gia_chap_nhan_khach_hang\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5p nh\u1eadn kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm hi\u1ec3u ng\u00e0nh ngh\u1ec1, m\u00f4 h\u00ecnh thanh to\u00e1n, quan h\u1ec7 v\u1edbi b\u00ean li\u00ean k\u1ebft v\u00e0 l\u1ecbch s\u1eed thanh tra thu\u1ebf. V\u1edbi doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u H\u1eefu Ngh\u1ecb hay T\u00e2n Thanh, b\u01b0\u1edbc n\u00e0y lu\u00f4n r\u00e0 so\u00e1t k\u1ef9 d\u00f2ng ti\u1ec1n nh\u00e2n d\u00e2n t\u1ec7.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111i\u1ec1u l\u1ec7, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Ky_hop_dong_kiem_toan\"><\/span><b>B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ph\u1ea3i k\u00fd ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 31\/12\/2026 c\u1ea7n k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/12\/2026. H\u1ee3p \u0111\u1ed3ng ghi r\u00f5 ph\u1ea1m vi, th\u1eddi gian, ph\u00ed, tr\u00e1ch nhi\u1ec7m hai b\u00ean v\u00e0 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_ke_hoach_va_danh_gia_rui_ro\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu, t\u00ecm hi\u1ec3u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 khoanh v\u00f9ng kho\u1ea3n m\u1ee5c r\u1ee7i ro cao. K\u1ebf ho\u1ea1ch t\u1ed1t gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p t\u1eeb 30% \u0111\u1ebfn 40%.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_ke_va_quan_sat_tai_hien_truong\"><\/span><b>B\u01b0\u1edbc 4: Ki\u1ec3m k\u00ea v\u00e0 quan s\u00e1t t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u00e0ng t\u1ed3n kho l\u00e0 n\u00f4ng s\u1ea3n, g\u1ed7, v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, ki\u1ec3m to\u00e1n vi\u00ean tham gia ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc nhi\u1ec1u doanh nghi\u1ec7p v\u00f9ng bi\u00ean b\u1ecf qua, d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u1ec1 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Thuc_hien_thu_tuc_kiem_toan_chi_tiet\"><\/span><b>B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra ch\u1ee9ng t\u1eeb, g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng, \u0111\u1ed1i chi\u1ebfu t\u1edd khai h\u1ea3i quan v\u1edbi doanh thu, ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng gi\u00e1 v\u1ed1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu doanh thu v\u1edbi t\u1edd khai h\u1ea3i quan v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ph\u00ed thu mua n\u00f4ng s\u1ea3n v\u00e0 b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Tong_hop_ket_qua_va_trao_doi_but_toan_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 6: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 trao \u0111\u1ed5i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean g\u1eedi danh s\u00e1ch b\u00fat to\u00e1n \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh, gi\u1ea3i th\u00edch l\u00fd do v\u00e0 c\u0103n c\u1ee9. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\"><\/span><b>B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u01b0 qu\u1ea3n l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/bao-cao-kiem-toan-la-gi\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8<\/span><\/a><span style=\"font-weight: 400;\"> n\u00eau \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn. Th\u01b0 qu\u1ea3n l\u00fd li\u1ec7t k\u00ea \u0111i\u1ec3m y\u1ebfu ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 khuy\u1ebfn ngh\u1ecb x\u1eed l\u00fd. Doanh nghi\u1ec7p FDI n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 t\u1eeb B\u01b0\u1edbc 1, m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i L\u1ea1ng S\u01a1n th\u01b0\u1eddng ho\u00e0n t\u1ea5t trong 2 \u0111\u1ebfn 4 tu\u1ea7n l\u00e0m vi\u1ec7c. Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 nhi\u1ec1u giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 c\u1ea7n 4 \u0111\u1ebfn 8 tu\u1ea7n.<\/span><\/p>\n<blockquote><p><b><i>\u305d\u306e\u4ed6\u306e\u8a18\u4e8b\u306f\u3053\u3061\u3089:<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/cong-ty-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\u8a55\u5224\u306e\u9ad8\u3044\u76e3\u67fb\u6cd5\u4eba\uff1aMAN\u306e\u30c8\u30c3\u30d715\u306e\u4e3b\u8981\u4f01\u696d\u3068\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"MAN_xu_ly_nhung_van_de_gi_trong_Dich_vu_kiem_toan_Lang_Son\"><\/span><b>MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec trong D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn ki\u1ec3m to\u00e1n khi \u0111\u00e3 c\u00f3 v\u1ea5n \u0111\u1ec1: s\u1ed5 s\u00e1ch l\u1ec7ch, s\u1eafp b\u1ecb thanh tra ho\u1eb7c \u0111\u1ed1i t\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n g\u1ea5p. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf cho t\u1eebng t\u00ecnh hu\u1ed1ng \u0111\u00f3, thay v\u00ec m\u1ed9t g\u00f3i chung cho m\u1ecdi doanh nghi\u1ec7p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb<\/b><span style=\"font-weight: 400;\">: cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0 doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o \u0111\u1ec3 vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u6e08\u306e\u76e3\u67fb<\/b><span style=\"font-weight: 400;\">: cho d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng, kho b\u00e3i t\u1ea1i khu kinh t\u1ebf c\u1eeda kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>So\u00e1t x\u00e9t r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc thanh tra<\/b><span style=\"font-weight: 400;\">: r\u00e0 so\u00e1t 3 \u0111\u1ebfn 5 n\u0103m g\u1ea7n nh\u1ea5t, \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy thu \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u01b0 v\u1ea5n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">: l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 cho doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 ho\u1eb7c \u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecdn d\u1eb9p s\u1ed5 s\u00e1ch tr\u01b0\u1edbc ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\">: chu\u1ea9n h\u00f3a s\u1ed1 d\u01b0, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch kho khi doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf c\u00e1ch l\u00e0m. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN kh\u00f4ng ch\u1ec9 ghi nh\u1eadn sai s\u00f3t m\u00e0 ch\u1ec9 ra c\u00e1ch s\u1eeda h\u1ee3p ph\u00e1p, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam trong khu\u00f4n kh\u1ed5 lu\u1eadt cho ph\u00e9p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_Dich_vu_kiem_toan_Lang_Son_nam_2026_la_bao_nhieu\"><\/span><b>B\u1ea3ng gi\u00e1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng c\u1ed1 \u0111\u1ecbnh v\u00ec m\u1ed7i doanh nghi\u1ec7p c\u00f3 quy m\u00f4, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro kh\u00e1c nhau. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p \u01b0\u1edbc l\u01b0\u1ee3ng ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi trao \u0111\u1ed5i chi ti\u1ebft.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e8b\u696d\u898f\u6a21<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e74\u9593\u53ce\u76ca<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u7167\u76e3\u67fb\u624b\u6570\u6599\uff08\u7c73\u30c9\u30eb\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u305d\u306e\u4e8b\u696d\u306f\u307e\u3060\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u306a\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53ce\u5165\u306f\u307e\u3060\u306a\u3044\u304c\u3001\u652f\u51fa\u306f\u5c11\u306a\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450\uff5e550\u7c73\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\u5104\uff5e100\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600\uff5e750\u7c73\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u898f\u6a21\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100\u5104\uff5e300\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750\uff5e950\u7c73\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u304b\u306a\u308a\u5927\u304d\u306a\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300\u5104\uff5e500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">950\uff5e1,350\u7c73\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u898f\u6a21\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\u5104\uff5e800\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,350\u30c9\u30eb\uff5e1,700\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u306b\u5927\u898f\u6a21\u306a\u4f01\u696d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\u5104\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,700\u30c9\u30eb\u304b\u3089<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff6600;\"><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0a\u8a18\u306e\u6599\u91d1\u306f\u53c2\u8003\u4fa1\u683c\u3067\u3042\u308a\u3001\u7a0e\u91d1\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u5b9f\u969b\u306e\u76e3\u67fb\u8cbb\u7528\u306f\u3001\u5404\u4f01\u696d\u306e\u8a18\u9332\u304a\u3088\u3073\u5b9f\u969b\u306e\u696d\u52d9\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u8abf\u67fb\u30fb\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u7523\u696d\u30fb\u30d3\u30b8\u30cd\u30b9\u5206\u91ce<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u53ce\u76ca\u3068\u4e8b\u696d\u898f\u6a21<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u5165\u529b\u8acb\u6c42\u66f8\u3068\u51fa\u529b\u8acb\u6c42\u66f8\u306e\u6570<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u6295\u8cc7\u8cc7\u672c\uff0f\u8a2d\u7acb\u8cc7\u672c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u52b4\u50cd\u8005\u6570<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u6587\u66f8\u306e\u8907\u96d1\u3055\u3068\u76e3\u67fb\u696d\u52d9\u306e\u7bc4\u56f2\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; color: #ff6600;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u304a\u898b\u7a4d\u3082\u308a\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002 <\/span><\/a><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #ff6600;\">MAN\u306b\u3054\u9023\u7d61\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u7121\u6599\u306e\u4f01\u696d\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u30ec\u30d3\u30e5\u30fc\u3068\u3001\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u6b63\u78ba\u306a\u898b\u7a4d\u3082\u308a\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_chon_MAN_cho_Dich_vu_kiem_toan_Lang_Son\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p ch\u1ecdn MAN cho D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ni\u1ec1m tin trong ki\u1ec3m to\u00e1n \u0111\u1ebfn t\u1eeb n\u0103ng l\u1ef1c c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n n\u00e0o xu\u1ea5t tr\u00ecnh c\u00e1c th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_kiem_toan_vien_va_chung_chi_hanh_nghe_ra_sao\"><\/span><b>\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a MAN do ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam) do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u00fd. \u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 l\u00e0m vi\u1ec7c v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, x\u00e2y d\u1ef1ng v\u00e0 FDI. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_bao_mat_va_trach_nhiem_phap_ly_the_nao\"><\/span><b>Cam k\u1ebft b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng ghi trong h\u1ee3p \u0111\u1ed3ng, \u00e1p d\u1ee5ng c\u1ea3 sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MAN ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 tr\u1ef1c ti\u1ebfp gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"MAN_phuc_vu_doanh_nghiep_tai_nhung_khu_vuc_nao\"><\/span><b>MAN ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p t\u1ea1i nh\u1eefng khu v\u1ef1c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c. T\u1ea1i ph\u00eda B\u1eafc, \u0111\u1ed9i ng\u0169 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp doanh nghi\u1ec7p t\u1ea1i L\u1ea1ng S\u01a1n (\u0110\u1ed3ng \u0110\u0103ng, T\u00e2n Thanh, H\u1eefu L\u0169ng, khu v\u1ef1c th\u00e0nh ph\u1ed1 L\u1ea1ng S\u01a1n tr\u01b0\u1edbc \u0111\u00e2y), c\u00f9ng H\u00e0 N\u1ed9i, B\u1eafc Ninh, B\u1eafc Giang c\u0169. T\u1ea1i ph\u00eda Nam, MAN c\u00f3 th\u1ebf m\u1ea1nh v\u1edbi doanh nghi\u1ec7p t\u1ea1i TP.HCM, \u0111\u1eb7c bi\u1ec7t khu v\u1ef1c trung t\u00e2m (Qu\u1eadn 1, Qu\u1eadn 7 tr\u01b0\u1edbc s\u1eafp x\u1ebfp), B\u00ecnh D\u01b0\u01a1ng c\u0169 nay thu\u1ed9c TP.HCM, v\u00e0 \u0110\u1ed3ng Nai.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_MAN_xu_ly_ca_kiem_toan_kho_cho_doanh_nghiep_xuat_nhap_khau_tai_Lang_Son_nhu_the_nao\"><\/span><b>Case study: MAN x\u1eed l\u00fd ca ki\u1ec3m to\u00e1n kh\u00f3 cho doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i L\u1ea1ng S\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf gi\u00fap th\u1ea5y r\u00f5 gi\u00e1 tr\u1ecb c\u1ee7a D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n khi \u0111\u01b0\u1ee3c l\u00e0m b\u00e0i b\u1ea3n. T\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea9n theo cam k\u1ebft b\u1ea3o m\u1eadt.<\/span><\/p>\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 A kinh doanh kho b\u00e3i v\u00e0 xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n qua c\u1eeda kh\u1ea9u T\u00e2n Thanh. N\u0103m 2025, doanh thu \u0111\u1ea1t kho\u1ea3ng 380 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n 110 t\u1ef7 \u0111\u1ed3ng, l\u1ea7n \u0111\u1ea7u thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP. \u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n tr\u01b0\u1edbc \u0111\u00f3 t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn v\u00ec s\u1ed5 kho l\u1ec7ch l\u1edbn v\u00e0 g\u1ea7n 40% chi ph\u00ed thu mua thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly\"><\/span><b>\u5bfe\u51e6\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea l\u1ea1i to\u00e0n b\u1ed9 kho t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5, \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn l\u1eadp l\u1ea1i b\u1ea3ng k\u00ea thu mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t \u0111\u00fang m\u1eabu, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch ri\u00eang kho\u1ea3n chi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, t\u00ednh tr\u01b0\u1edbc s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 khai b\u1ed5 sung.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua\"><\/span><b>\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;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u00e1t h\u00e0nh \u0111\u00fang h\u1ea1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 chi ph\u00ed thi\u1ebfu ch\u1ee9ng t\u1eeb gi\u1ea3m t\u1eeb kho\u1ea3ng 40% xu\u1ed1ng d\u01b0\u1edbi 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung, tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t 20% tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu n\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Doanh_nghiep_thuong_sai_o_dau_khi_su_dung_Dich_vu_kiem_toan_Lang_Son\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau nhi\u1ec1u m\u00f9a ki\u1ec3m to\u00e1n v\u1edbi doanh nghi\u1ec7p v\u00f9ng bi\u00ean, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m nh\u1eadn th\u1ea5y sai s\u00f3t hi\u1ebfm khi n\u1eb1m \u1edf k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p. Ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb th\u00f3i quen v\u1eadn h\u00e0nh v\u00e0 hi\u1ec3u sai vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n.<\/span><\/p>\n<ul>\n<li><b>Sai l\u1ea7m 1: Coi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 &#8220;t\u1ea5m khi\u00ean&#8221; tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf: <\/b>Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p tin r\u1eb1ng c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n th\u00ec s\u1ebd kh\u00f4ng b\u1ecb truy thu thu\u1ebf. Th\u1ef1c t\u1ebf, ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean m\u1ee9c tr\u1ecdng y\u1ebfu v\u00e0 ch\u1ecdn m\u1eabu, c\u00f2n thanh tra thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra t\u1eebng h\u00f3a \u0111\u01a1n.<\/li>\n<li><b>Sai l\u1ea7m 2: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n s\u00e1t h\u1ea1n: <\/b>Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0o th\u00e1ng 2, th\u00e1ng 3 th\u01b0\u1eddng g\u1eb7p hai v\u1ea5n \u0111\u1ec1: kh\u00f4ng c\u00f2n k\u1ecbp ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m v\u00e0 b\u1ecb ph\u1ea1t v\u00ec k\u00fd ch\u1eadm. H\u1eadu qu\u1ea3 ph\u1ed5 bi\u1ebfn l\u00e0 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u1ec1 h\u00e0ng t\u1ed3n kho, khi\u1ebfn ng\u00e2n h\u00e0ng ng\u1ea7n ng\u1ea1i khi x\u00e9t h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng.<\/li>\n<li><b>Sai l\u1ea7m 3: D\u00f2ng ti\u1ec1n bi\u00ean m\u1eadu kh\u00f4ng \u0111i qua t\u00e0i kho\u1ea3n doanh nghi\u1ec7p: <\/b>Thu ti\u1ec1n h\u00e0ng b\u1eb1ng nh\u00e2n d\u00e2n t\u1ec7 v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n gi\u00e1m \u0111\u1ed1c l\u00e0 t\u00ecnh hu\u1ed1ng ch\u00fang t\u00f4i g\u1eb7p nhi\u1ec1u nh\u1ea5t t\u1ea1i L\u1ea1ng S\u01a1n. C\u00e1ch l\u00e0m n\u00e0y khi\u1ebfn doanh thu kh\u00f3 \u0111\u1ed1i chi\u1ebfu, d\u1ec5 b\u1ecb coi l\u00e0 che gi\u1ea5u doanh thu v\u00e0 vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<li><b>Sai l\u1ea7m 4: Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ch\u1ec9 v\u00ec gi\u00e1 th\u1ea5p: <\/b>Ph\u00ed th\u1ea5p b\u1ea5t th\u01b0\u1eddng th\u01b0\u1eddng \u0111i k\u00e8m th\u1eddi gian l\u00e0m vi\u1ec7c ng\u1eafn, \u00edt th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n v\u00e0 r\u1ee7i ro b\u00e1o c\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd ch\u1ea5p nh\u1eadn. Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP c\u00f2n ph\u1ea1t ch\u00ednh \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1eeb 60 \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu ch\u1ecdn t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1.<\/li>\n<li><b>Sai l\u1ea7m 5: B\u1ecf qua th\u01b0 qu\u1ea3n l\u00fd: <\/b>Th\u01b0 qu\u1ea3n l\u00fd l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb nh\u1ea5t m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c, nh\u01b0ng th\u01b0\u1eddng b\u1ecb c\u1ea5t v\u00e0o t\u1ee7. MAN khuy\u1ebfn ngh\u1ecb l\u1eadp k\u1ebf ho\u1ea1ch kh\u1eafc ph\u1ee5c t\u1eebng \u0111i\u1ec3m trong th\u01b0, giao ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 h\u1ea1n ho\u00e0n th\u00e0nh. N\u0103m ki\u1ec3m to\u00e1n ti\u1ebfp theo s\u1ebd nhanh h\u01a1n, \u00edt b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u01a1n v\u00e0 r\u1ee7i ro thu\u1ebf gi\u1ea3m r\u00f5 r\u1ec7t.<\/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;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd v\u1edbi doanh nghi\u1ec7p FDI hay doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP. L\u00e0m \u0111\u00fang v\u00e0 l\u00e0m s\u1edbm, ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p v\u00f9ng c\u1eeda kh\u1ea9u ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n bi\u00ean m\u1eadu, chu\u1ea9n h\u00f3a chi ph\u00ed thu mua v\u00e0 gi\u1ea3m m\u1ea1nh r\u1ee7i ro truy thu thu\u1ebf trong th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t 5 n\u0103m. Th\u1eddi \u0111i\u1ec3m h\u1ee3p l\u00fd \u0111\u1ec3 b\u1eaft \u0111\u1ea7u l\u00e0 qu\u00fd IV, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 v\u00e0 ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026, l\u1ea7n \u0111\u1ea7u ki\u1ec3m to\u00e1n ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc thanh tra, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network. \u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam s\u1ebd kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1, b\u00e1o ph\u00ed c\u1ee5 th\u1ec3 v\u00e0 \u0111\u1ec1 xu\u1ea5t l\u1ed9 tr\u00ecnh ph\u00f9 h\u1ee3p. Bu\u1ed5i t\u01b0 v\u1ea5n \u0111\u1ea7u ti\u00ean ho\u00e0n to\u00e0n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u8a55\u4fa1\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u5b8c\u4e86\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u7b97\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<\/ul>\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 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/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\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\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_Dich_vu_kiem_toan_Lang_Son\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Lang_Son_co_bat_buoc_voi_moi_doanh_nghiep_khong\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, d\u1ef1 \u00e1n v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u1ea1t 2 trong 3 ti\u00eau ch\u00ed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP. Doanh nghi\u1ec7p kh\u00e1c c\u00f3 th\u1ec3 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_ky_hop_dong_va_nop_bao_cao_kiem_toan_la_khi_nao\"><\/span><b>H\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n ph\u1ea3i k\u00fd ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p FDI n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, t\u1ee9c ng\u00e0y 31\/3 v\u1edbi n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phi_Dich_vu_kiem_toan_Lang_Son_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span><b>Ph\u00ed D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. Ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi kho\u1ea3n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_khong_thuoc_dien_bat_buoc_co_nen_kiem_toan_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean ki\u1ec3m to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u00ean, n\u1ebfu doanh nghi\u1ec7p chu\u1ea9n b\u1ecb vay v\u1ed1n, g\u1ecdi v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c s\u1eafp b\u1ecb thanh tra thu\u1ebf. Ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n gi\u00fap ph\u00e1t hi\u1ec7n sai s\u00f3t s\u1edbm, chi ph\u00ed th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi s\u1ed1 thu\u1ebf b\u1ecb truy thu v\u00e0 ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_Dich_vu_kiem_toan_Lang_Son_mat_bao_lau\"><\/span><b>Th\u1ef1c hi\u1ec7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n m\u1ea5t bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u1eddng m\u1ea5t 2 \u0111\u1ebfn 4 tu\u1ea7n. Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, FDI ho\u1eb7c c\u00f3 nhi\u1ec1u giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n 4 \u0111\u1ebfn 8 tu\u1ea7n, t\u00f9y ch\u1ea5t l\u01b0\u1ee3ng s\u1ed5 s\u00e1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_vien_co_phai_lam_viec_truc_tiep_tai_Lang_Son_khong\"><\/span><b>Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ph\u1ea3i l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i L\u1ea1ng S\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3 v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c nh\u01b0 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb g\u1ed1c. Ph\u1ea7n c\u00f2n l\u1ea1i, D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n c\u1ee7a MAN k\u1ebft h\u1ee3p l\u00e0m vi\u1ec7c t\u1eeb xa qua d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 gi\u1ea3m chi ph\u00ed \u0111i l\u1ea1i cho doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u1ea1ng S\u01a1n \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, logistics v\u00e0 s\u1ea3n xu\u1ea5t trong Khu kinh t\u1ebf c\u1eeda kh\u1ea9u \u0110\u1ed3ng \u0110\u0103ng &#8211; L\u1ea1ng S\u01a1n. T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025, Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP m\u1edf r\u1ed9ng di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c sang doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u1ea1t 2 trong 3 ti\u00eau ch\u00ed: tr\u00ean 200 lao \u0111\u1ed9ng \u0111\u00f3ng BHXH b\u00ecnh qu\u00e2n, doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng. Kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng l\u1ea7n \u0111\u1ea7u r\u01a1i v\u00e0o di\u1ec7n n\u00e0y khi ch\u01b0a chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1. \u00c1p l\u1ef1c tu\u00e2n th\u1ee7 c\u0169ng t\u0103ng m\u1ea1nh. Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6746","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=6746"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6746\/revisions"}],"predecessor-version":[{"id":6752,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6746\/revisions\/6752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/6748"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=6746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=6746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=6746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}