{"id":6780,"date":"2026-10-09T14:52:40","date_gmt":"2026-10-09T07:52:40","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6780"},"modified":"2026-10-09T14:52:40","modified_gmt":"2026-10-09T07:52:40","slug":"chu-the-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/","title":{"rendered":"Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 quy \u0111\u1ecbnh"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ch\u1ec9 \u0111\u1eb7t ra khi \u0111\u00e3 nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n. N\u0103m 2025 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t: <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2025, ti\u1ebfp \u0111\u00f3 <\/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;\"> \u0111\u01b0a doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025. H\u00e0ng ngh\u00ecn doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi m\u1ed9t ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 v\u1eady, <\/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 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1eeb 1 n\u0103m l\u00ean 5 n\u0103m. Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u0169ng \u0111ang kh\u1edfi \u0111\u1ed9ng s\u1eeda \u0111\u1ed5i Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc 2015 trong n\u0103m 2026. Hi\u1ec3u \u0111\u00fang ai \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m to\u00e1n, quy\u1ec1n h\u1ea1n \u0111\u1ebfn \u0111\u00e2u v\u00e0 tr\u00e1ch nhi\u1ec7m th\u1ebf n\u00e0o gi\u00fap doanh nghi\u1ec7p ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u00e1c, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang chu\u1ea9n v\u00e0 tr\u00e1nh r\u1ee7i ro thu\u1ebf ph\u00e1t sinh sau <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\">.<\/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\/chu-the-kiem-toan\/#Tom_tat_trong_tam_ve_chu_the_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Chu_the_kiem_toan_la_gi_theo_quy_dinh_phap_luat_Viet_Nam\" >Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Chu_the_kiem_toan_duoc_xac_dinh_tu_nhung_van_ban_nao\" >Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Chu_the_khach_the_va_doi_tuong_kiem_toan_khac_nhau_the_nao\" >Ch\u1ee7 th\u1ec3, kh\u00e1ch th\u1ec3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n kh\u00e1c nhau 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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Cac_thuat_ngu_chuyen_nganh_lien_quan_can_nam\" >C\u00e1c thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh li\u00ean quan c\u1ea7n n\u1eafm<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Co_nhung_loai_chu_the_kiem_toan_nao_tai_Viet_Nam\" >C\u00f3 nh\u1eefng lo\u1ea1i ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n n\u00e0o t\u1ea1i Vi\u1ec7t Nam?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Kiem_toan_nha_nuoc_chu_the_kiem_toan_quyen_luc_cong\" >Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc: ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n quy\u1ec1n l\u1ef1c c\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Kiem_toan_doc_lap_chu_the_kiem_toan_theo_hop_dong_dich_vu\" >Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp: ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5<\/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\/chu-the-kiem-toan\/#Kiem_toan_noi_bo_chu_the_kiem_toan_ben_trong_to_chuc\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9: ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n b\u00ean trong t\u1ed5 ch\u1ee9c<\/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\/chu-the-kiem-toan\/#Bang_so_sanh_3_chu_the_kiem_toan\" >B\u1ea3ng so s\u00e1nh 3 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Vi_sao_doanh_nghiep_can_hieu_chu_the_kiem_toan_la_gi\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Vai_tro_trong_quan_tri_tai_chinh\" >Vai tr\u00f2 trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/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\/chu-the-kiem-toan\/#Vai_tro_trong_quan_tri_rui_ro_thue\" >\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3051\u308b\u5f79\u5272<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Don_vi_nao_bat_buoc_lam_viec_voi_chu_the_kiem_toan\" >\u0110\u01a1n v\u1ecb n\u00e0o b\u1eaft bu\u1ed9c l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Doi_tuong_bat_buoc_kiem_toan_doc_lap_bao_cao_tai_chinh_nam\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Doi_tuong_bat_buoc_thanh_lap_kiem_toan_noi_bo\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u00e0nh l\u1eadp ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Doi_tuong_cua_Kiem_toan_nha_nuoc\" >\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Khi_nao_can_lam_viec_voi_chu_the_kiem_toan\" >Khi n\u00e0o c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Van_ban_phap_luat_nao_quy_dinh_ve_chu_the_kiem_toan_cap_nhat_2026\" >V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o quy \u0111\u1ecbnh v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n (c\u1eadp nh\u1eadt 2026)?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Nhung_thay_doi_dang_duoc_chuan_bi\" >Nh\u1eefng thay \u0111\u1ed5i \u0111ang \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb<\/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\/chu-the-kiem-toan\/#Case_study_Doanh_nghiep_lan_dau_lam_viec_voi_chu_the_kiem_toan_doc_lap\" >Case study: Doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/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\/chu-the-kiem-toan\/#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\/chu-the-kiem-toan\/#Van_de_phat_sinh\" >\u554f\u984c\u304c\u767a\u751f\u3059\u308b<\/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\/chu-the-kiem-toan\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_lam_viec_voi_chu_the_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Rui_ro_1_Chon_cong_ty_kiem_toan_theo_gia_bo_qua_tu_cach_phap_ly\" >R\u1ee7i ro 1: Ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n theo gi\u00e1, b\u1ecf qua t\u01b0 c\u00e1ch ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Rui_ro_2_Dung_mot_don_vi_cho_ca_kiem_toan_noi_bo_va_kiem_toan_doc_lap\" >R\u1ee7i ro 2: D\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb cho c\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Rui_ro_3_Xem_nhe_kien_nghi_cua_Kiem_toan_nha_nuoc\" >R\u1ee7i ro 3: Xem nh\u1eb9 ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Rui_ro_4_Khong_theo_doi_tieu_chi_kiem_toan_bat_buoc_hang_nam\" >R\u1ee7i ro 4: Kh\u00f4ng theo d\u00f5i ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c h\u00e0ng n\u0103m<\/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\/chu-the-kiem-toan\/#Rui_ro_5_Bao_cao_kiem_toan_lech_voi_quyet_toan_thue\" >R\u1ee7i ro 5: B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u1ec7ch v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#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-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Cau_hoi_thuong_gap_ve_chu_the_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Chu_the_kiem_toan_la_gi_noi_ngan_gon_nhat\" >Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec, n\u00f3i ng\u1eafn g\u1ecdn nh\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Doanh_nghiep_tu_nhan_trong_nuoc_co_phai_kiem_toan_khong\" >Doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc c\u00f3 ph\u1ea3i 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-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Kiem_toan_noi_bo_co_thay_the_duoc_kiem_toan_doc_lap_khong\" >\u5185\u90e8\u76e3\u67fb\u306f\u72ec\u7acb\u76e3\u67fb\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Lam_sao_kiem_tra_mot_cong_ty_kiem_toan_co_du_dieu_kien_hanh_nghe\" >L\u00e0m sao ki\u1ec3m tra m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chu-the-kiem-toan\/#Doanh_nghiep_co_the_tu_choi_lam_viec_voi_Kiem_toan_nha_nuoc_khong\" >Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i l\u00e0m vi\u1ec7c v\u1edbi Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_chu_the_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt trao quy\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n, thu th\u1eadp b\u1eb1ng ch\u1ee9ng v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1ed3m 3 nh\u00f3m: Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc 2015, s\u1eeda \u0111\u1ed5i 2019), ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 56\/2024\/QH15) v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: x\u00e1c nh\u1eadn \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c.<\/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 \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch v\u00e0 t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 l\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u1ea1t 2\/3 ti\u00eau ch\u00ed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: tr\u01b0\u1edbc k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, khi g\u1ecdi v\u1ed1n, vay ng\u00e2n h\u00e0ng, ni\u00eam y\u1ebft ho\u1eb7c chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chu_the_kiem_toan_la_gi_theo_quy_dinh_phap_luat_Viet_Nam\"><\/span><b>Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6781\" aria-describedby=\"caption-attachment-6781\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6781\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-the-kiem-toan-la-gi-theo-quy-dinh-phap-luat-Viet-Nam.png\" alt=\"Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-the-kiem-toan-la-gi-theo-quy-dinh-phap-luat-Viet-Nam.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-the-kiem-toan-la-gi-theo-quy-dinh-phap-luat-Viet-Nam-300x169.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-the-kiem-toan-la-gi-theo-quy-dinh-phap-luat-Viet-Nam-1024x576.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-the-kiem-toan-la-gi-theo-quy-dinh-phap-luat-Viet-Nam-768x432.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-the-kiem-toan-la-gi-theo-quy-dinh-phap-luat-Viet-Nam-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6781\" class=\"wp-caption-text\">Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n. \u0110\u00f3 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c m\u1ed9t b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb. \u0110i\u1ec3m chung c\u1ee7a h\u1ecd: c\u00f3 th\u1ea9m quy\u1ec1n theo lu\u1eadt, c\u00f3 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 ph\u1ea3i \u0111\u1ed9c l\u1eadp v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam kh\u00f4ng c\u00f3 m\u1ed9t \u0111i\u1ec1u kho\u1ea3n ri\u00eang \u0111\u1ecbnh ngh\u0129a c\u1ee5m t\u1eeb n\u00e0y. Kh\u00e1i ni\u1ec7m \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ba \u0111\u1ea1o lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh ba lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n, m\u1ed7i v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh r\u00f5 ai \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 ai b\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chu_the_kiem_toan_duoc_xac_dinh_tu_nhung_van_ban_nao\"><\/span><b>Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc s\u1ed1 81\/2015\/QH13<\/b><span style=\"font-weight: 400;\"> (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 55\/2019\/QH14): Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc do Qu\u1ed1c h\u1ed9i th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp v\u00e0 ch\u1ec9 tu\u00e2n theo ph\u00e1p lu\u1eadt, th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/b><span style=\"font-weight: 400;\"> (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 56\/2024\/QH15): ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee405\/2019\/ND-CP<\/b><span style=\"font-weight: 400;\"> v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9: b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 tr\u1ef1c thu\u1ed9c \u0111\u01a1n v\u1ecb, b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho c\u1ea5p qu\u1ea3n tr\u1ecb cao nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n, lu\u1eadt \u0111\u00f3 quy \u0111\u1ecbnh ch\u1ee7 th\u1ec3. Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc kh\u00f4ng th\u1ec3 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Ng\u01b0\u1ee3c l\u1ea1i, c\u00f4ng ty ki\u1ec3m to\u00e1n t\u01b0 nh\u00e2n kh\u00f4ng c\u00f3 quy\u1ec1n ra ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd t\u00e0i ch\u00ednh nh\u01b0 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chu_the_khach_the_va_doi_tuong_kiem_toan_khac_nhau_the_nao\"><\/span><b>Ch\u1ee7 th\u1ec3, kh\u00e1ch th\u1ec3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ba thu\u1eadt ng\u1eef hay b\u1ecb d\u00f9ng l\u1eabn l\u1ed9n trong h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. C\u00e1ch ph\u00e2n bi\u1ec7t nhanh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\">: ai ki\u1ec3m to\u00e1n. V\u00ed d\u1ee5 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc khu v\u1ef1c, c\u00f4ng ty ki\u1ec3m to\u00e1n, ph\u00f2ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00e1ch th\u1ec3 ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\">: ai b\u1ecb ki\u1ec3m to\u00e1n, lu\u1eadt g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. V\u00ed d\u1ee5 doanh nghi\u1ec7p FDI, b\u1ed9, ng\u00e0nh, c\u00f4ng ty ni\u00eam y\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76e3\u67fb\u5bfe\u8c61<\/b><span style=\"font-weight: 400;\">: ki\u1ec3m to\u00e1n c\u00e1i g\u00ec. V\u00ed d\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, ho\u1ea1t \u0111\u1ed9ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, hi\u1ec7u qu\u1ea3 m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thuat_ngu_chuyen_nganh_lien_quan_can_nam\"><\/span><b>C\u00e1c thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh li\u00ean quan c\u1ea7n n\u1eafm<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9f\u52d9\u76e3\u67fb\u4eba<\/b><span style=\"font-weight: 400;\">: ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u00f2n hi\u1ec7u l\u1ef1c, \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\">: doanh nghi\u1ec7p c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/b><span style=\"font-weight: 400;\">: c\u00f4ng ty ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m&#8230; Ch\u1ec9 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn m\u1edbi \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n nh\u00f3m n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76e3\u67fb\u610f\u898b<\/b><span style=\"font-weight: 400;\">: k\u1ebft lu\u1eadn c\u1ee7a ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n, g\u1ed3m \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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb<\/b><span style=\"font-weight: 400;\">: ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 quan h\u1ec7 t\u00e0i ch\u00ednh, gia \u0111\u00ecnh hay l\u1ee3i \u00edch \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ef1 kh\u00e1ch quan khi k\u1ebft lu\u1eadn.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_nhung_loai_chu_the_kiem_toan_nao_tai_Viet_Nam\"><\/span><b>C\u00f3 nh\u1eefng lo\u1ea1i ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n n\u00e0o t\u1ea1i Vi\u1ec7t Nam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6783\" aria-describedby=\"caption-attachment-6783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6783\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-nhung-loai-chu-the-kiem-toan-nao-tai-Viet-Nam.png\" alt=\"C\u00f3 nh\u1eefng lo\u1ea1i ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n n\u00e0o t\u1ea1i Vi\u1ec7t Nam?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-nhung-loai-chu-the-kiem-toan-nao-tai-Viet-Nam.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-nhung-loai-chu-the-kiem-toan-nao-tai-Viet-Nam-300x169.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-nhung-loai-chu-the-kiem-toan-nao-tai-Viet-Nam-1024x576.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-nhung-loai-chu-the-kiem-toan-nao-tai-Viet-Nam-768x432.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-nhung-loai-chu-the-kiem-toan-nao-tai-Viet-Nam-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6783\" class=\"wp-caption-text\">C\u00f3 nh\u1eefng lo\u1ea1i ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n n\u00e0o t\u1ea1i Vi\u1ec7t Nam?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7t Nam c\u00f3 ba nh\u00f3m ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n. M\u1ed7i nh\u00f3m kh\u00e1c nhau v\u1ec1 ngu\u1ed3n th\u1ea9m quy\u1ec1n, ph\u1ea1m vi v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a k\u1ebft lu\u1eadn. Doanh nghi\u1ec7p c\u1ea7n bi\u1ebft m\u00ecnh \u0111ang l\u00e0m vi\u1ec7c v\u1edbi nh\u00f3m n\u00e0o \u0111\u1ec3 chu\u1ea9n b\u1ecb \u0111\u00fang c\u00e1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_nha_nuoc_chu_the_kiem_toan_quyen_luc_cong\"><\/span><b>Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc: ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n quy\u1ec1n l\u1ef1c c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u01a1 quan do Qu\u1ed1c h\u1ed9i th\u00e0nh l\u1eadp theo \u0110i\u1ec1u 118 Hi\u1ebfn ph\u00e1p 2013. Ch\u1ee7 th\u1ec3 n\u00e0y ki\u1ec3m to\u00e1n vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n theo k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m do T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh, kh\u00f4ng c\u1ea7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ea5p h\u00e0nh, cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb c\u00f3 gi\u00e1 tr\u1ecb b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n. T\u1eeb n\u0103m 2020, Lu\u1eadt 55\/2019\/QH14 b\u1ed5 sung quy\u1ec1n truy c\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: m\u1ed9t t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 nh\u1eadn ki\u1ebfn ngh\u1ecb t\u0103ng thu ng\u00e2n s\u00e1ch, truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p sau khi Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc r\u00e0 so\u00e1t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_chu_the_kiem_toan_theo_hop_dong_dich_vu\"><\/span><b>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp: ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp do doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n. Quan h\u1ec7 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, c\u00f3 thu ph\u00ed.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. Lu\u1eadt 2011 y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u 5 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai m\u1edbi \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_chu_the_kiem_toan_ben_trong_to_chuc\"><\/span><b>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9: ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n b\u00ean trong t\u1ed5 ch\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u1ed9 ph\u1eadn \u0111\u1ed9c l\u1eadp trong \u0111\u01a1n v\u1ecb, b\u00e1o c\u00e1o cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c \u1ee6y ban ki\u1ec3m to\u00e1n. Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, b\u1ed9 ph\u1eadn n\u00e0y \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d50\u679c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> ch\u1ec9 d\u00f9ng n\u1ed9i b\u1ed9, kh\u00f4ng thay th\u1ebf b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 thu\u00ea ngo\u00e0i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-noi-bo-quan-4\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c thu\u00ea ch\u00ednh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111ang <\/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;\"> c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_so_sanh_3_chu_the_kiem_toan\"><\/span><b>B\u1ea3ng so s\u00e1nh 3 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56fd\u5bb6\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt 81\/2015\/QH13, s\u1eeda \u0111\u1ed5i 2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt 67\/2011\/QH12, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 56\/2024\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u01a1n v\u1ecb thu\u00ea ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1t sinh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebf ho\u1ea1ch, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76e3\u67fb\u5951\u7d04<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ee7 y\u1ebfu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e0i ch\u00ednh c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n tr\u1ecb, r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng thu ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 thu ph\u00ed theo h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb k\u1ebft lu\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tin c\u1eady cho b\u00ean th\u1ee9 ba<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">37 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (Th\u00f4ng t\u01b0 214\/2012\/TT-BTC)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Th\u00f4ng t\u01b0 66\/2020\/TT-BTC)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_hieu_chu_the_kiem_toan_la_gi\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6784\" aria-describedby=\"caption-attachment-6784\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6784\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-hieu-chu-the-kiem-toan-la-gi.png\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-hieu-chu-the-kiem-toan-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-hieu-chu-the-kiem-toan-la-gi-300x169.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-hieu-chu-the-kiem-toan-la-gi-1024x576.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-hieu-chu-the-kiem-toan-la-gi-768x432.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-hieu-chu-the-kiem-toan-la-gi-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6784\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng l\u00e0m vi\u1ec7c v\u1edbi h\u1ecd. Doanh nghi\u1ec7p kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c th\u1ea9m quy\u1ec1n th\u01b0\u1eddng r\u01a1i v\u00e0o hai th\u00e1i c\u1ef1c: ch\u1ed1ng \u0111\u1ed1i kh\u00f4ng c\u1ea7n thi\u1ebft v\u1edbi Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c bu\u00f4ng l\u1ecfng v\u1edbi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00ec ngh\u0129 \u0111\u00f3 ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_quan_tri_tai_chinh\"><\/span><b>Vai tr\u00f2 trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/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;\">X\u00e1c nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd. Ng\u00e2n h\u00e0ng th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00e1o c\u00e1o \u0111\u00e3 ki\u1ec3m to\u00e1n khi x\u00e9t h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng t\u1eeb v\u00e0i ch\u1ee5c t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi ch\u00fang tr\u1edf th\u00e0nh vi ph\u1ea1m. M\u1ed9t kho\u1ea3n h\u00e0ng t\u1ed3n kho ch\u1eadm lu\u00e2n chuy\u1ec3n ch\u01b0a tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch l\u1ee3i nhu\u1eadn h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o ni\u1ec1m tin cho nh\u00e0 \u0111\u1ea7u t\u01b0 trong c\u00e1c th\u01b0\u01a1ng v\u1ee5 M&amp;A, g\u1ecdi v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_quan_tri_rui_ro_thue\"><\/span><b>\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3051\u308b\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 t\u00e0i li\u1ec7u \u0111\u1ea7u ti\u00ean c\u01a1 quan thu\u1ebf xem khi thanh tra, ki\u1ec3m tra. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, kho\u1ea3ng c\u00e1ch gi\u1eefa s\u1ed1 li\u1ec7u \u0111\u00e3 ki\u1ec3m to\u00e1n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u00edn hi\u1ec7u r\u1ee7i ro thu\u1ebf m\u00e0 \u0111o\u00e0n ki\u1ec3m tra th\u01b0\u1eddng khai th\u00e1c tr\u01b0\u1edbc ti\u00ean. V\u00ec th\u1ebf, m\u1ed9t ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c s\u1ebd r\u00e0 so\u00e1t c\u1ea3 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n.<\/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-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<h2><span class=\"ez-toc-section\" id=\"Don_vi_nao_bat_buoc_lam_viec_voi_chu_the_kiem_toan\"><\/span><b>\u0110\u01a1n v\u1ecb n\u00e0o b\u1eaft bu\u1ed9c l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u1ea1m vi b\u1eaft bu\u1ed9c ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nh\u00f3m ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_kiem_toan_doc_lap_bao_cao_tai_chinh_nam\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/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\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u8cc7\u4f01\u696d<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u958b\u4f01\u696d\u3001\u8a3c\u5238\u767a\u884c\u4f1a\u793e\u3001\u8a3c\u5238\u53d6\u5f15\u7d44\u7e54\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/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\/\"><b>\u5927\u898f\u6a21\u4f01\u696d<\/b><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea1t \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP: tr\u00ean 200 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 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.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd v\u1edbi nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn: ti\u00eau ch\u00ed x\u00e9t tr\u00ean s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Doanh nghi\u1ec7p \u0111\u1ea1t ti\u00eau ch\u00ed theo s\u1ed1 li\u1ec7u n\u0103m 2024 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025. N\u1ebfu 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng \u0111\u1ea1t ti\u00eau ch\u00ed, doanh nghi\u1ec7p t\u1ea1m kh\u00f4ng ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_thanh_lap_kiem_toan_noi_bo\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u00e0nh l\u1eadp ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, c\u00e1c \u0111\u01a1n v\u1ecb sau ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ni\u00eam y\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p m\u00e0 Nh\u00e0 n\u01b0\u1edbc n\u1eafm tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_cua_Kiem_toan_nha_nuoc\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ecdi c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng: b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu trong ph\u1ea1m vi li\u00ean quan.<\/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=\"Khi_nao_can_lam_viec_voi_chu_the_kiem_toan\"><\/span><b>Khi n\u00e0o c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed7i ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n v\u1eadn h\u00e0nh theo m\u1ed9t l\u1ecbch ri\u00eang. B\u1ecf l\u1ee1 m\u1ed1c th\u1eddi gian l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn t\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ed1c th\u1eddi gian c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 35.5711%;\"><b>M\u1ed1c th\u1eddi gian<\/b><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><b>Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><\/td>\n<td style=\"text-align: center; width: 42.8858%;\"><b>Vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5711%;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/span><\/td>\n<td style=\"width: 20.7415%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb<\/span><\/td>\n<td style=\"width: 42.8858%;\"><span style=\"font-weight: 400;\">K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5711%;\"><span style=\"font-weight: 400;\">Ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 20.7415%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb<\/span><\/td>\n<td style=\"width: 42.8858%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea ti\u1ec1n, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 ki\u1ec3m to\u00e1n vi\u00ean ch\u1ee9ng ki\u1ebfn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5711%;\"><span style=\"font-weight: 400;\">Trong 90 ng\u00e0y sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 20.7415%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb<\/span><\/td>\n<td style=\"width: 42.8858%;\"><span style=\"font-weight: 400;\">N\u1ed9p, c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i h\u00ecnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5711%;\"><span style=\"font-weight: 400;\">\u0110\u1ea7u n\u0103m (theo k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m)<\/span><\/td>\n<td style=\"width: 20.7415%;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb<\/span><\/td>\n<td style=\"width: 42.8858%;\"><span style=\"font-weight: 400;\">Theo d\u00f5i k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 khi c\u00f3 t\u00ean trong danh s\u00e1ch<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5711%;\"><span style=\"font-weight: 400;\">Trong th\u1eddi gian \u0111o\u00e0n l\u00e0m vi\u1ec7c (kh\u00f4ng qu\u00e1 60 ng\u00e0y, c\u00f3 th\u1ec3 gia h\u1ea1n)<\/span><\/td>\n<td style=\"width: 20.7415%;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb<\/span><\/td>\n<td style=\"width: 42.8858%;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p t\u00e0i li\u1ec7u, gi\u1ea3i tr\u00ecnh, k\u00fd bi\u00ean b\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5711%;\"><span style=\"font-weight: 400;\">Theo k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m<\/span><\/td>\n<td style=\"width: 20.7415%;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb<\/span><\/td>\n<td style=\"width: 42.8858%;\"><span style=\"font-weight: 400;\">Ph\u1ed1i h\u1ee3p, kh\u1eafc ph\u1ee5c ph\u00e1t hi\u1ec7n v\u00e0 b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Van_ban_phap_luat_nao_quy_dinh_ve_chu_the_kiem_toan_cap_nhat_2026\"><\/span><b>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o quy \u0111\u1ecbnh v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n (c\u1eadp nh\u1eadt 2026)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n thay \u0111\u1ed5i nhanh trong giai \u0111o\u1ea1n 2024-2026. B\u1ea3ng d\u01b0\u1edbi t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i, s\u1eafp x\u1ebfp theo nh\u00f3m ch\u1ee7 th\u1ec3.<\/span><\/p>\n<p><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u66f8\u985e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u767a\u884c\u756a\u53f7\u3068\u767a\u884c\u65e5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u95a2\u9023\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u5bb6\u76e3\u67fb\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">81\/2015\/QH13, ng\u00e0y 24\/6\/2015<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecba v\u1ecb ph\u00e1p l\u00fd, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">55\/2019\/QH14, ng\u00e0y 26\/11\/2019, hi\u1ec7u l\u1ef1c 1\/7\/2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung quy\u1ec1n truy c\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u, quy \u0111\u1ecbnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng, x\u1eed ph\u1ea1t vi ph\u1ea1m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">67\/2011\/QH12, ng\u00e0y 29\/3\/2011<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt s\u1eeda \u0111\u1ed5i 9 lu\u1eadt l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">56\/2024\/QH15, ng\u00e0y 29\/11\/2024, hi\u1ec7u l\u1ef1c 1\/1\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eeda 7 \u0111i\u1ec1u Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp: si\u1ebft qu\u1ea3n l\u00fd, b\u1ed5 sung h\u00ecnh th\u1ee9c x\u1eed l\u00fd, m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2012\u5e743\u670813\u65e5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u4ee490\/2025\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 14\/4\/2025, hi\u1ec7u l\u1ef1c ngay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c, quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee484\/2016\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2016\u5e747\u67081\u65e5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 22\/1\/2019, hi\u1ec7u l\u1ef1c 1\/4\/2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, nguy\u00ean t\u1eafc v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56de\u89a7214\/2012\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 6\/12\/2012<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ban h\u00e0nh 37 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56de\u89a766\/2020\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 10\/7\/2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Vi\u1ec7t Nam v\u00e0 quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 05\/2025\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 24\/1\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 202\/2012, 203\/2012, 157\/2014 v\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1, \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 18\/8\/2025, hi\u1ec7u l\u1ef1c ngay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp; th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t t\u0103ng t\u1eeb 1 n\u0103m l\u00ean 5 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee4132\/2026\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 6\/4\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_dang_duoc_chuan_bi\"><\/span><b>Nh\u1eefng thay \u0111\u1ed5i \u0111ang \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc s\u1eeda \u0111\u1ed5i<\/b><span style=\"font-weight: 400;\">: ng\u00e0y 1\/10\/2026, Ban Ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc h\u1ecdp cho \u00fd ki\u1ebfn \u0111\u1ecbnh h\u01b0\u1edbng s\u1eeda \u0111\u1ed5i; d\u1ef1 ki\u1ebfn tr\u00ecnh \u0111\u1ecbnh h\u01b0\u1edbng ngay trong th\u00e1ng 10\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span style=\"font-weight: 400;\">: B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn trong n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t tr\u01b0\u1edbc m\u1ed7i m\u00f9a ki\u1ec3m to\u00e1n, thay v\u00ec d\u1ef1a v\u00e0o b\u1ea3n lu\u1eadt g\u1ed1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Doanh_nghiep_lan_dau_lam_viec_voi_chu_the_kiem_toan_doc_lap\"><\/span><b>Case study: Doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n, t\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea9n danh. N\u00f3 cho th\u1ea5y ch\u1ecdn \u0111\u00fang ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n v\u00e0 chu\u1ea9n b\u1ecb s\u1edbm t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/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 c\u1ed5 ph\u1ea7n Y (ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m, \u0110\u1ed3ng Nai) l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n 100% v\u1ed1n trong n\u01b0\u1edbc, ch\u01b0a t\u1eebng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. S\u1ed1 li\u1ec7u n\u0103m 2024:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u01b0\u1ee1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 li\u1ec7u n\u0103m 2024 c\u1ee7a Y<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ea1t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\u4eba\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">263 ng\u01b0\u1eddi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6301\u3063\u3066\u3044\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7dcf\u53ce\u76ca<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3000\u5104\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">418 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6301\u3063\u3066\u3044\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523<\/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;\">87 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u0110\u1ea1t 2\/3 ti\u00eau ch\u00ed, Y thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025. Th\u00e1ng 10\/2025, k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi ph\u00e1t hi\u1ec7n \u0111i\u1ec1u n\u00e0y qua m\u1ed9t bu\u1ed5i h\u1ed9i th\u1ea3o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_phat_sinh\"><\/span><b>\u554f\u984c\u304c\u767a\u751f\u3059\u308b<\/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 g\u1ea5p: h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n ph\u1ea3i k\u00fd ch\u1eadm nh\u1ea5t ng\u00e0y 1\/12\/2025 (30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh 31\/12\/2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111\u01a1n v\u1ecb ch\u00e0o ph\u00ed r\u1ea5t th\u1ea5p nh\u01b0ng ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1 ki\u1ebfn k\u00fd b\u00e1o c\u00e1o kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho 46 t\u1ef7 \u0111\u1ed3ng ch\u01b0a t\u1eebng ki\u1ec3m k\u00ea c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ea7y \u0111\u1ee7; nhi\u1ec1u kho\u1ea3n chi ph\u00ed nh\u1eadn h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 cung c\u1ea5p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\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<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network g\u1ed3m 4 b\u01b0\u1edbc:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t t\u01b0 c\u00e1ch ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n: \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 tr\u00ean c\u1ed5ng th\u00f4ng tin B\u1ed9 T\u00e0i ch\u00ednh. Lo\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ea1t chu\u1ea9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t tr\u01b0\u1edbc ki\u1ec3m to\u00e1n (pre-audit) trong 3 tu\u1ea7n: ki\u1ec3m tra h\u00e0ng t\u1ed3n kho, c\u00f4ng n\u1ee3, chi ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea ng\u00e0y 31\/12\/2025 c\u00f3 ki\u1ec3m to\u00e1n vi\u00ean ch\u1ee9ng ki\u1ebfn, l\u1eadp bi\u00ean b\u1ea3n theo t\u1eebng kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u sau \u0111i\u1ec1u ch\u1ec9nh v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/li>\n<\/ol>\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<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 36.4729%;\"><b>H\u1ea1ng m\u1ee5c<\/b><\/td>\n<td style=\"text-align: center; width: 24.1483%;\"><b>Tr\u01b0\u1edbc so\u00e1t x\u00e9t<\/b><\/td>\n<td style=\"text-align: center; width: 38.5772%;\"><b>Sau x\u1eed l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.4729%;\"><span style=\"font-weight: 400;\">H\u00e0ng t\u1ed3n kho k\u00e9m ph\u1ea9m ch\u1ea5t ch\u01b0a tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/span><\/td>\n<td style=\"width: 24.1483%;\"><span style=\"font-weight: 400;\">3,2 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 38.5772%;\"><span style=\"font-weight: 400;\">\u0110\u00e3 tr\u00edch l\u1eadp, ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.4729%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed c\u00f3 h\u00f3a \u0111\u01a1n r\u1ee7i ro<\/span><\/td>\n<td style=\"width: 24.1483%;\"><span style=\"font-weight: 400;\">1,9 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 38.5772%;\"><span style=\"font-weight: 400;\">T\u1ef1 lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.4729%;\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb truy thu (20%)<\/span><\/td>\n<td style=\"width: 24.1483%;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 380 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 38.5772%;\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, kh\u00f4ng ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.4729%;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u610f\u898b<\/span><\/td>\n<td style=\"width: 24.1483%;\"><span style=\"font-weight: 400;\">D\u1ef1 ki\u1ebfn ngo\u1ea1i tr\u1eeb<\/span><\/td>\n<td style=\"width: 38.5772%;\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u306a\u53d7\u3051\u5165\u308c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: kho\u1ea3n thu\u1ebf 380 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng m\u1ea5t \u0111i m\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang h\u1ea1n. N\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n sau ki\u1ec3m tra, Y ph\u1ea3i ch\u1ecbu th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n c\u0169ng gi\u00fap Y \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng n\u00e2ng h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng ngay trong qu\u00fd II\/2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_lam_viec_voi_chu_the_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi l\u00e0m vi\u1ec7c v\u1edbi ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Qua h\u01a1n 30 n\u0103m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 MAN nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn r\u1ee7i ro kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 li\u1ec7u. Ch\u00fang n\u1eb1m \u1edf c\u00e1ch doanh nghi\u1ec7p nh\u00ecn nh\u1eadn ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 l\u1ed7i l\u1eb7p l\u1ea1i nhi\u1ec1u nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_1_Chon_cong_ty_kiem_toan_theo_gia_bo_qua_tu_cach_phap_ly\"><\/span><b>R\u1ee7i ro 1: Ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n theo gi\u00e1, b\u1ecf qua t\u01b0 c\u00e1ch ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o do ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 k\u00fd s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd ch\u1ea5p nh\u1eadn. Doanh nghi\u1ec7p coi nh\u01b0 ch\u01b0a th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, tra c\u1ee9u t\u00ean doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1 ki\u1ebfn k\u00fd b\u00e1o c\u00e1o trong danh s\u00e1ch B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai. V\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft, ki\u1ec3m tra th\u00eam danh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_2_Dung_mot_don_vi_cho_ca_kiem_toan_noi_bo_va_kiem_toan_doc_lap\"><\/span><b>R\u1ee7i ro 2: D\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb cho c\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p mu\u1ed1n ti\u1ebft ki\u1ec7m n\u00ean thu\u00ea c\u00f9ng m\u1ed9t c\u00f4ng ty l\u00e0m c\u1ea3 hai d\u1ecbch v\u1ee5. C\u00e1ch l\u00e0m n\u00e0y vi ph\u1ea1m nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp: kh\u00f4ng ai t\u1ef1 ki\u1ec3m to\u00e1n ch\u00ednh c\u00f4ng vi\u1ec7c m\u00ecnh \u0111\u00e3 l\u00e0m. H\u1ec7 qu\u1ea3 l\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb \u0111\u1eb7t nghi v\u1ea5n khi thanh tra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: t\u00e1ch b\u1ea1ch hai ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n, ghi r\u00f5 ph\u1ea1m vi d\u1ecbch v\u1ee5 trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_3_Xem_nhe_kien_nghi_cua_Kiem_toan_nha_nuoc\"><\/span><b>R\u1ee7i ro 3: Xem nh\u1eb9 ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u00f3 gi\u00e1 tr\u1ecb b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c doanh nghi\u1ec7p tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u00f4i khi tr\u00ec ho\u00e3n, coi \u0111\u00f3 l\u00e0 \u00fd ki\u1ebfn tham kh\u1ea3o. Khi ki\u1ebfn ngh\u1ecb li\u00ean quan t\u1edbi truy thu thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ebfp t\u1ee5c ph\u00e1t sinh m\u1ed7i ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: l\u1eadp k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb ngay sau khi nh\u1eadn b\u00e1o c\u00e1o, c\u00f3 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 h\u1ea1n ho\u00e0n th\u00e0nh c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_4_Khong_theo_doi_tieu_chi_kiem_toan_bat_buoc_hang_nam\"><\/span><b>R\u1ee7i ro 4: Kh\u00f4ng theo d\u00f5i ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c h\u00e0ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed quy m\u00f4 l\u1edbn c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP x\u00e9t l\u1ea1i theo s\u1ed1 li\u1ec7u t\u1eebng n\u0103m. M\u1ed9t doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng nhanh c\u00f3 th\u1ec3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng m\u00e0 kh\u00f4ng hay bi\u1ebft. V\u1edbi th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t 5 n\u0103m theo Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP, vi ph\u1ea1m n\u0103m 2025 v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd t\u1edbi n\u0103m 2030.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: \u0111\u01b0a vi\u1ec7c r\u00e0 so\u00e1t 3 ti\u00eau ch\u00ed v\u00e0o quy tr\u00ecnh kh\u00f3a s\u1ed5 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_5_Bao_cao_kiem_toan_lech_voi_quyet_toan_thue\"><\/span><b>R\u1ee7i ro 5: B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u1ec7ch v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro thu\u1ebf l\u1edbn nh\u1ea5t. Ki\u1ec3m to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn nh\u01b0ng t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng c\u1eadp nh\u1eadt theo. Khi ki\u1ec3m tra, c\u01a1 quan thu\u1ebf l\u1ea5y s\u1ed1 li\u1ec7u \u0111\u00e3 ki\u1ec3m to\u00e1n l\u00e0m c\u0103n c\u1ee9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i t\u00ecm k\u1ebd h\u1edf. \u0110\u00f3 l\u00e0 \u0111\u1ec3 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n r\u00e0 so\u00e1t song song kh\u00eda c\u1ea1nh thu\u1ebf, l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf, r\u1ed3i gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c t\u1eebng kho\u1ea3n ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30ea\u30b9\u30af<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi \u0111i\u1ec3m ph\u00f2ng ng\u1eeba<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao: coi nh\u01b0 ch\u01b0a ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u66f8\u306b\u7f72\u540d\u3059\u308b\u524d\u306b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vi ph\u1ea1m t\u00ednh \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trung b\u00ecnh: b\u00e1o c\u00e1o b\u1ecb nghi v\u1ea5n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khi l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao: truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngay sau khi nh\u1eadn b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao: x\u1eed ph\u1ea1t trong th\u1eddi hi\u1ec7u 5 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ec7ch s\u1ed1 li\u1ec7u ki\u1ec3m to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t cao: truy thu v\u00e0 ph\u1ea1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi n\u1ed9p quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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;\">Hi\u1ec3u ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec gi\u00fap doanh nghi\u1ec7p bi\u1ebft ai c\u00f3 quy\u1ec1n ki\u1ec3m tra m\u00ecnh, k\u1ebft lu\u1eadn c\u1ee7a h\u1ecd c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ebfn \u0111\u00e2u v\u00e0 c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec. V\u1edbi Lu\u1eadt 56\/2024\/QH15, Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP, ph\u1ea1m vi ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u00e3 m\u1edf r\u1ed9ng trong khi ch\u1ebf t\u00e0i nghi\u00eam h\u01a1n. Chu\u1ea9n b\u1ecb s\u1edbm, ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u1ed1i chi\u1ebfu k\u1ef9 v\u1edbi s\u1ed1 li\u1ec7u thu\u1ebf l\u00e0 ba vi\u1ec7c quy\u1ebft \u0111\u1ecbnh m\u1ed9t m\u00f9a ki\u1ec3m to\u00e1n su\u00f4n s\u1ebb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network cung c\u1ea5p <\/span><b>\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/b><span style=\"font-weight: 400;\"> b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 thu\u00ea ngo\u00e0i, so\u00e1t x\u00e9t tr\u01b0\u1edbc ki\u1ec3m to\u00e1n c\u00f9ng t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb l\u1ea7n \u0111\u1ea7u thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. \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. 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. Li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 mi\u1ec5n ph\u00ed doanh nghi\u1ec7p b\u1ea1n c\u00f3 thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c n\u0103m 2026 hay kh\u00f4ng.<\/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_chu_the_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chu_the_kiem_toan_la_gi_noi_ngan_gon_nhat\"><\/span><b>Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec, n\u00f3i ng\u1eafn g\u1ecdn nh\u1ea5t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">L\u00e0 b\u00ean c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 chuy\u00ean m\u00f4n th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n. Vi\u1ec7t Nam c\u00f3 ba lo\u1ea1i: Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tu_nhan_trong_nuoc_co_phai_kiem_toan_khong\"><\/span><b>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c. T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025, doanh nghi\u1ec7p \u0111\u1ea1t 2\/3 ti\u00eau ch\u00ed (tr\u00ean 200 lao \u0111\u1ed9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng) ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c v\u1eabn c\u00f3 th\u1ec3 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_co_thay_the_duoc_kiem_toan_doc_lap_khong\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306f\u72ec\u7acb\u76e3\u67fb\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb b\u00ean trong. C\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 c\u00f4ng nh\u1eadn b\u00e1o c\u00e1o do doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_kiem_tra_mot_cong_ty_kiem_toan_co_du_dieu_kien_hanh_nghe\"><\/span><b>L\u00e0m sao ki\u1ec3m tra m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u00e0 danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai. Danh s\u00e1ch \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3 theo Th\u00f4ng t\u01b0 202\/2012\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 05\/2025\/TT-BTC.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_the_tu_choi_lam_viec_voi_Kiem_toan_nha_nuoc_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i l\u00e0m vi\u1ec7c v\u1edbi Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi ki\u1ec3m to\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc. \u0110\u01a1n v\u1ecb c\u00f3 quy\u1ec1n gi\u1ea3i tr\u00ecnh, ki\u1ebfn ngh\u1ecb v\u00e0 khi\u1ebfu n\u1ea1i k\u1ebft lu\u1eadn theo tr\u00ecnh t\u1ef1 Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea3n tr\u1edf cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ch\u1ec9 \u0111\u1eb7t ra khi \u0111\u00e3 nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n. N\u0103m 2025 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t: Lu\u1eadt s\u1ed1 56\/2024\/QH15 s\u1eeda \u0111\u1ed5i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2025, ti\u1ebfp \u0111\u00f3 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP \u0111\u01b0a doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025. H\u00e0ng ngh\u00ecn doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi m\u1ed9t ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Kh\u00f4ng ch\u1ec9 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP n\u00e2ng th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m trong l\u0129nh v\u1ef1c [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,25],"tags":[],"class_list":["post-6780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6780","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=6780"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6780\/revisions"}],"predecessor-version":[{"id":6785,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/6780\/revisions\/6785"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/6782"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=6780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=6780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=6780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}