{"id":4308,"date":"2025-12-25T23:50:47","date_gmt":"2025-12-26T06:50:47","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4308"},"modified":"2026-01-08T02:07:04","modified_gmt":"2026-01-08T09:07:04","slug":"dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/","title":{"rendered":"\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 - \uc808\ucc28, \uac00\uaca9 \ubc0f \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc5c5\uccb4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \ud2b9\ud788 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI), \uad6d\uc601\uae30\uc5c5, \ub300\uae30\uc5c5\uc744 \ube44\ub86f\ud55c \ub9ce\uc740 \uae30\uc5c5\uc5d0\uac8c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4. \uac10\uc0ac\ub294 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc740\ud589 \ubc0f \ud22c\uc790\uc790\uc640\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uac10\uc0ac \uc808\ucc28, \ube44\uc6a9, \ud544\uc218 \uae30\uad00, \uadf8\ub9ac\uace0 MAN(Master Accountant Network)\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\uc5d0 \ub300\ud574 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Dich_vu_kiem_toan_bao_cao_tai_chinh_la_gi_va_tai_sao_lai_quan_trong\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70 \uc65c \uc911\uc694\ud55c\uac00\uc694?<\/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\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Co_so_phap_ly_cua_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70<\/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\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Cac_luat_va_nghi_dinh_lien_quan\" >\uad00\ub828 \ubc95\ub960 \ubc0f \ubc95\ub839<\/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\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Cac_loai_y_kien_kiem_toan_pho_bien\" >\uc77c\ubc18\uc801\uc778 \uac10\uc0ac \uc758\uacac \uc720\ud615<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Doi_tuong_bat_buoc_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh\" >\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Tieu_chi_xac_dinh_quy_mo_lon_theo_Nghi_dinh_902023ND-CP\" >\ubc95\ub839 90\/2023\/ND-CP\uc5d0 \ub530\ub978 \ub300\uaddc\ubaa8 \uc0ac\uc5c5 \uacb0\uc815 \uae30\uc900<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#So_sanh_dich_vu_kiem_toan_MAN_voi_Nhom_Big4_PwC_Deloitte_KPMG_EY\" >\uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uad50: MAN\uacfc \ube454(PwC, Deloitte, KPMG, EY) \ube44\uad50<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Cac_cong_ty_dich_vu_kiem_toan_bao_cao_tai_chinh_uy_tin_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8\uc758 \ud3c9\ud310 \uc88b\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud68c\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Tai_sao_cac_doanh_nghiep_nen_chon_dich_vu_kiem_toan_tai_MAN\" >\uae30\uc5c5\ub4e4\uc774 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub85c MAN\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Doi_ngu_chuyen_gia_tinh_nhue\" >\ucd5c\uace0 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Giai_phap_%E2%80%9Cmay_do%E2%80%9D_theo_nhu_cau\" >\uace0\uac1d\uc758 \uc694\uad6c\uc5d0 \ub9de\ucd98 &quot;\ub9de\ucda4\ud615&quot; \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Cam_ket_bao_mat_va_dung_han\" >\uae30\ubc00 \uc720\uc9c0 \ubc0f \uc2dc\uac04 \uc5c4\uc218\uc5d0 \ub300\ud55c \ud655\uace0\ud55c \uc758\uc9c0.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Bang_gia_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/a><\/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\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Quy_trinh_thuc_hien_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_MAN\" >MAN\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc808\ucc28.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Case_study_thuc_te_Suc_manh_cua_dich_vu_kiem_toan_bao_cao_tai_chinh\" >\uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c: \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc704\ub825.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#FAQ_%E2%80%93_Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_bao_cao_tai_chinh\" >FAQ \u2013 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Doanh_nghiep_FDI_cham_nop_bao_cao_kiem_toan_bao_cao_tai_chinh_bi_phat_bao_nhieu\" >\uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c\uc774 \uc9c0\uc5f0\ub41c \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI)\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Neu_y_kien_cua_kiem_toan_vien_la_Ngoai_tru_doanh_nghiep_co_gap_rac_roi_voi_ngan_hang_khong\" >\uac10\uc0ac\uc778\uc758 \uc758\uacac\uc774 &quot;\ub2e8, \uc608\uc678 \uc788\uc74c&quot;\uc77c \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc740 \uc740\ud589\uacfc\uc758 \uac70\ub798\uc5d0\uc11c \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Kiem_toan_bao_cao_tai_chinh_khac_gi_voi_quyet_toan_thue\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \uc138\uae08 \uc815\uc0b0\uc740 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/#Tai_sao_phi_dich_vu_kiem_toan_bao_cao_tai_chinh_cua_MAN_lai_toi_uu_hon_Big4\" >MAN\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\uac00 \ube454 \ud68c\uacc4\ubc95\uc778\ubcf4\ub2e4 \uacbd\uc7c1\ub825 \uc788\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_bao_cao_tai_chinh_la_gi_va_tai_sao_lai_quan_trong\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70 \uc65c \uc911\uc694\ud55c\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-bao-cao-tai-chinh\/\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/a> \uc774\ub294 \uae30\uc5c5\uc774 \uc791\uc131\ud55c \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \ub3c5\ub9bd \uac10\uc0ac\uc778\uc774 \uac80\uc99d\ud558\uace0 \ud655\uc778\ud558\ub294 \uc808\ucc28\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uacbd\uc81c\uac00 \uc810\ucc28 \ud1b5\ud569\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uacf5\uac1c\ub294 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uad6d\uc81c \ud22c\uc790 \uc790\ubcf8\uc744 \uc720\uce58\ud558\uace0 \uc2dc\uc7a5\uc5d0\uc11c \uc9c0\uc18d\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 &#039;\ud1b5\ud589\uc99d&#039;\uacfc\ub3c4 \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4311\" aria-describedby=\"caption-attachment-4311\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4311\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-bao-cao-tai-chinh-la-gi-va-tai-sao-lai-quan-trong.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-bao-cao-tai-chinh-la-gi-va-tai-sao-lai-quan-trong.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-bao-cao-tai-chinh-la-gi-va-tai-sao-lai-quan-trong-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-bao-cao-tai-chinh-la-gi-va-tai-sao-lai-quan-trong-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-bao-cao-tai-chinh-la-gi-va-tai-sao-lai-quan-trong-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-bao-cao-tai-chinh-la-gi-va-tai-sao-lai-quan-trong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4311\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70 \uc65c \uc911\uc694\ud55c\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc7ac\uc815\ubd80 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74 \ub9e4\ub144 \uc218\ub9cc \uac1c\uc758 \uae30\uc5c5\uc774 \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uba74 \uacbd\uc601\uc9c4\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\uc5ec \ubd80\uc815\ud589\uc704\uc640 \ud68c\uacc4 \uc624\ub958\ub97c \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc740\ud589, \ud22c\uc790\uc790, \uc138\ubb34 \ub2f9\uad6d \ub4f1 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \uc2e0\ub8b0\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc6b4\uc601\uc740 \ud604\uc7ac \ud604\ud589 \ubc95\ub960 \uccb4\uacc4\uc5d0 \uc758\ud574 \uc5c4\uaca9\ud558\uac8c \uaddc\uc81c\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ucc45\uc784\uc744 \ub2e4\ud558\uace0 \ud589\uc815\uc801 \uc81c\uc7ac\uc758 \uc704\ud5d8\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4310\" aria-describedby=\"caption-attachment-4310\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4310\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-tai-Viet-Nam.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-tai-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-tai-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4310\" class=\"wp-caption-text\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luat_va_nghi_dinh_lien_quan\"><\/span><b>\uad00\ub828 \ubc95\ub960 \ubc0f \ubc95\ub839<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ucd5c\uace0 \uc218\uc900\uc758 \ubc95\uc801 \uccb4\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/span><\/a><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778 \ubc0f \uac10\uc0ac\ubc95\uc778\uc758 \uc6d0\uce59, \uc870\uac74 \ubc0f \uad8c\ud55c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 17\/2012\/ND-CP: \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960\uc758 \ud2b9\uc815 \uc870\ud56d \uc2dc\ud589\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc9c0\uce68.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 41\/2018\/ND-CP: \ud68c\uacc4 \ubc0f \ub3c5\ub9bd \uac10\uc0ac \ubd84\uc57c\uc758 \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 214\/2012\/TT-BTC: 37\uac1c \uae30\uc900\uc73c\ub85c \uad6c\uc131\ub41c \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) \uc2dc\uc2a4\ud15c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_y_kien_kiem_toan_pho_bien\"><\/span><b>\uc77c\ubc18\uc801\uc778 \uac10\uc0ac \uc758\uacac \uc720\ud615<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c \ub124 \uac00\uc9c0 \uc720\ud615\uc758 \uc758\uacac \uc911 \ud558\ub098\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb34\uc870\uac74\uc801\uc778 \uc758\uacac: \ubcf8 \ubcf4\uace0\uc11c\ub294 \ubaa8\ub4e0 \uc911\uc694\ud55c \uce21\uba74\uc5d0\uc11c \uc0ac\uc2e4\uc744 \uacf5\uc815\ud558\uace0 \ud569\ub9ac\uc801\uc73c\ub85c \ubc18\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\uc774\uc0ac\ud56d: \uc77c\ubd80 \uc624\ub958\ub098 \ubc94\uc704\uc0c1\uc758 \ud55c\uacc4\uac00 \uc788\uc9c0\ub9cc, \uc774\ub294 \ubcf4\uace0\uc11c \uc804\uccb4\uc5d0 \uc2ec\uac01\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc18\ub300 \uc758\uacac: \ud574\ub2f9 \uc624\ub958\ub4e4\uc740 \uc911\ub300\ud55c \uac83\uc774\uc5c8\uc73c\uba70 \uad11\ubc94\uc704\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud588\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc758\uacac \ud45c\uba85 \uac70\ubd80: \uac10\uc0ac \uc99d\uac70\uac00 \ubd88\ucda9\ubd84\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 17\/2012\/ND-CP \uc81c15\uc870 \ubc0f \ucd5c\uadfc \uac1c\uc815\uc548\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0 \uc758\ubb34\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9 \uae30\uad00 \ubc0f \uc678\uad6d \uc740\ud589 \uc9c0\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00 \ubc0f \ubcf4\ud5d8\ud68c\uc0ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5\ud68c\uc0ac\ub780 \uc99d\uad8c\uc744 \ubc1c\ud589\ud558\uace0 \uac70\ub798\ud558\ub294 \uc870\uc9c1\uc744 \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5(SOE).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_quy_mo_lon_theo_Nghi_dinh_902023ND-CP\"><\/span><b>\ubc95\ub839 90\/2023\/ND-CP\uc5d0 \ub530\ub978 \ub300\uaddc\ubaa8 \uc0ac\uc5c5 \uacb0\uc815 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc704\uc758 \ubc94\uc8fc\uc5d0 \uc18d\ud558\uc9c0 \uc54a\uc9c0\ub9cc \ub2e4\uc74c \uc138 \uac00\uc9c0 \uae30\uc900 \uc911 \ucd5c\uc18c \ub450 \uac00\uc9c0\ub97c \ucda9\uc871\ud558\ub294 \uc2dc\uc124\ub3c4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ubc95\ub839 90\/2023\/ND-CP\uc5d0 \ub530\ub978 \ub300\uaddc\ubaa8 \uc0ac\uc5c5 \uacb0\uc815 \uae30\uc900 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uaddc\uc81c \uae30\uc900<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790 \uc218 (\uc0ac\ud68c\ubcf4\ud5d8)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uba85\uc774 \ub118\ub294 \uc0ac\ub78c\ub4e4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d \uc5f0\uac04 \uc218\uc775<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\ucc9c\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d\uc790\uc0b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_dich_vu_kiem_toan_MAN_voi_Nhom_Big4_PwC_Deloitte_KPMG_EY\"><\/span><b>\uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uad50: MAN\uacfc \ube454(PwC, Deloitte, KPMG, EY) \ube44\uad50<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\ud0dd\uc740 \uac01 \uae30\uc5c5\uc758 \uaddc\ubaa8\uc640 \uc608\uc0b0\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc544\ub798\ub294 \uac1d\uad00\uc801\uc778 \ube44\uad50\ud45c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN\uacfc \ube454 \uadf8\ub8f9 \uac04\uc758 \uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uad50\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ube454 \uadf8\ub8f9(PwC, EY, Deloitte, KPMG)<\/b><\/td>\n<td style=\"text-align: center;\"><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud0c0\uac9f \uace0\uac1d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub2e4\uad6d\uc801 \uae30\uc5c5, \uc989 \uc2dc\uac00\ucd1d\uc561\uc774 \ud070 \uc0c1\uc7a5 \uae30\uc5c5.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc911\ub300\ud615 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5, \uad6d\uc601\uae30\uc5c5, \ubbfc\uc601\uae30\uc5c5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\uc6b0 \ub192\uc74c (\uc77c\ubc18\uc801\uc73c\ub85c \ubbf8\uad6d \ub2ec\ub7ec \uae30\uc900).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc0ac\uc5c5 \uaddc\ubaa8\uc5d0 \ub9de\ucdb0 \ud569\ub9ac\uc801\uc774\uace0 \ucd5c\uc801\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc720\uc5f0\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc808\ucc28\ub294 \uacbd\uc9c1\ub418\uc5b4 \uc788\uc5b4 \uace0\uc704 \uacbd\uc601\uc9c4\uc774 \uc811\uadfc\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc720\uc5f0\ud55c \uadfc\ubb34 \ud658\uacbd, \uc5f0\uc911\ubb34\ud734 24\uc2dc\uac04 \uc9c0\uc6d0, \uc804\ubb38\uac00\uc640\uc758 \uc9c1\uc811\uc801\uc778 \uc18c\ud1b5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud0c1\uc6d4\ud55c \uae00\ub85c\ubc8c \ube0c\ub79c\ub4dc \uba85\uc131.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \uc138\ubb34, \ub0b4\ubd80 \ud1b5\uc81c \ubc0f \uc2e4\ubb34 \uc6b4\uc601\uc5d0 \ub300\ud55c \uc2ec\uce35 \ucee8\uc124\ud305\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac15\uc810<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc81c \ud45c\uc900 \uccb4\uacc4\ub294 \ub9e4\uc6b0 \uc5c4\uaca9\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uc9c0 \uc804\ubb38\uac00, \ube60\ub978 \ucc98\ub9ac \uc18d\ub3c4, \ub192\uc740 \ubcf4\uc548\uc131.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cong_ty_dich_vu_kiem_toan_bao_cao_tai_chinh_uy_tin_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8\uc758 \ud3c9\ud310 \uc88b\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud68c\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \uc81c\uacf5\ub41c \ud3c9\ud310\uc774 \uc88b\uc740 \uc5c5\uccb4 \ubaa9\ub85d\uc744 \ucc38\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/www.mof.gov.vn\/bo-tai-chinh\/ke-toan-kiem-toan\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80<\/span><\/a><span style=\"font-weight: 400;\"> \ub77c\uc774\uc120\uc2a4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube454: PwC, Deloitte, KPMG, EY (\uad6d\uc81c\uc801 \uaddc\ubaa8 \uae30\uc900).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \uad6d\uc81c \ud68c\uacc4\ubc95\uc778: Grant Thornton, BDO, RSM, Mazars.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uc9c0 \uc9c0\ubd80 \ubc0f \uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c: MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c: \ubca0\ud2b8\ub0a8 \ub0b4 \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \ubc0f \ub300\uaddc\ubaa8 \uae30\uc5c5 \uc804\ubb38; AASC, A&amp;C: \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc624\ub79c \uc5ed\uc0ac\ub97c \uc790\ub791\ud558\ub294 \ud68c\uacc4\ubc95\uc778.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_cac_doanh_nghiep_nen_chon_dich_vu_kiem_toan_tai_MAN\"><\/span><b>\uae30\uc5c5\ub4e4\uc774 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub85c MAN\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ub2e8\uc21c\ud55c \ud68c\uacc4 \uac10\uc0ac \ud68c\uc0ac\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_tinh_nhue\"><\/span><b>\ucd5c\uace0 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uac10\uc0ac\uc6d0\ub4e4\uc740 \ubaa8\ub450 \uc790\uae30 \uc18c\uc720 \uc9c0\ubd84\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/man.net.vn\/cpa-la-chung-chi-gi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 CPA \uc790\uaca9\uc99d<\/span><\/a><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 ACCA \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70 \ub300\uae30\uc5c5\uc5d0\uc11c 10\ub144 \uc774\uc0c1 \uadfc\ubb34\ud55c \uacbd\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \ubcf5\uc7a1\uc131\uc744 \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_%E2%80%9Cmay_do%E2%80%9D_theo_nhu_cau\"><\/span><b>\uace0\uac1d\uc758 \uc694\uad6c\uc5d0 \ub9de\ucd98 &quot;\ub9de\ucda4\ud615&quot; \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4313\" aria-describedby=\"caption-attachment-4313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4313\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-cac-doanh-nghiep-nen-chon-dich-vu-kiem-toan-tai-MAN.jpg\" alt=\"T\u1ea1i sao c\u00e1c doanh nghi\u1ec7p n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-cac-doanh-nghiep-nen-chon-dich-vu-kiem-toan-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-cac-doanh-nghiep-nen-chon-dich-vu-kiem-toan-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-cac-doanh-nghiep-nen-chon-dich-vu-kiem-toan-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-cac-doanh-nghiep-nen-chon-dich-vu-kiem-toan-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-cac-doanh-nghiep-nen-chon-dich-vu-kiem-toan-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4313\" class=\"wp-caption-text\">\uae30\uc5c5\ub4e4\uc774 MAN\uc758 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ud68d\uc77c\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc744 \ucde8\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uadc0\uc0ac\uac00 \uc9c1\uba74\ud55c \ud2b9\uc815 \uc138\uae08, \ud604\uae08 \ud750\ub984 \ub610\ub294 \ub0b4\ubd80 \ud1b5\uc81c \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \ub9de\ucda4\ud615\uc73c\ub85c \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_bao_mat_va_dung_han\"><\/span><b>\uae30\ubc00 \uc720\uc9c0 \ubc0f \uc2dc\uac04 \uc5c4\uc218\uc5d0 \ub300\ud55c \ud655\uace0\ud55c \uc758\uc9c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \uc7ac\ubb34 \ub370\uc774\ud130\uac00 \uac00\uc7a5 \uadc0\uc911\ud55c \uc790\uc0b0\uc784\uc744 \uc798 \uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \uad6d\uc81c \ud45c\uc900 \uc815\ubcf4 \ubcf4\uc548 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc6a9\ud558\uace0 \uc788\uc73c\uba70, \uc57d\uc18d\ub41c \uae30\ud55c \ub0b4\uc5d0 \ubcf4\uace0\uc11c\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\ub4e4\uc774 \ubaa8\ub4e0 \uc0ac\uc5c5 \uacc4\ud68d\uc5d0\uc11c \uc120\uc81c\uc801\uc73c\ub85c \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \ud56d\uc0c1 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN(Master Accountant Network)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ubaa8\ub4e0 \uae30\uc5c5\uc774 \uace0\uc720\ud55c \ud2b9\uc131\uc744 \uac00\uc9c0\uace0 \uc788\uc74c\uc744 \uc798 \uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \ud22c\uba85\uc131\uacfc \uacf5\uc815\uc131\uc744 \ubc14\ud0d5\uc73c\ub85c \ucc45\uc815\ub429\ub2c8\ub2e4. \uc544\ub798\ub294 \uc608\uc2dc \uc218\uc218\ub8cc\ud45c\uc785\ub2c8\ub2e4(\uc2e4\uc81c \uc218\uc218\ub8cc\ub294 \uc0ac\ub840 \uac80\ud1a0 \ud6c4 \uc548\ub0b4\ud574 \ub4dc\ub9bd\ub2c8\ub2e4).<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN(Master Accountant Network)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub9e4\ucd9c\uc561\/\ucd1d\uc790\uc0b0 (\uc5b4\ub290 \ucabd\uc774 \ub354 \ud070\uac00?)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc (VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 VND \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5~500\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 45.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\uc5b5~1000\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.000.000 &#8211; 80.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc138\ud55c \uac00\uaca9 \uacac\uc801\uc740 \uc800\ud76c\uc5d0\uac8c \ubb38\uc758\ud574 \uc8fc\uc138\uc694.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ucc38\uace0: \uc704 \uc694\uae08\uc5d0\ub294 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uc2e4\uc81c \ucd9c\uc7a5 \uacbd\ube44(\uc788\ub294 \uacbd\uc6b0)\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_kiem_toan_bao_cao_tai_chinh_tai_MAN\"><\/span><b>MAN\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>1\ub2e8\uacc4: \uc694\uccad \uc811\uc218 \ubc0f \ucd08\uae30 \uc870\uc0ac \uc2e4\uc2dc<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uc804\ubb38\uac00\ub4e4\uc740 \ud574\ub2f9 \uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc815\ubcf4\ub97c \uc218\uc9d1\ud558\uace0, \uc5c5\uacc4 \ud2b9\uc131\uacfc \uc0ac\uc5c5 \uaddc\ubaa8\ub97c \ud30c\uc545\ud569\ub2c8\ub2e4. \uadf8\ub7f0 \ub2e4\uc74c, \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc608\ube44 \ud3c9\uac00\ub97c \uc2e4\uc2dc\ud558\uc5ec \ucd5c\uc801\uc758 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>2\ub2e8\uacc4: \uc0c1\uc138\ud55c \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ud300\uc740 \uc870\uc0ac \uacb0\uacfc\ub97c \ubc14\ud0d5\uc73c\ub85c \uc8fc\uc694 \uc704\ud5d8 \uc601\uc5ed\uc744 \ud30c\uc545\ud558\uace0, \uc911\uc694\uc131 \uc218\uc900\uc744 \uc124\uc815\ud558\uba70, \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \uc9c0\uc7a5\uc744 \uc8fc\uc9c0 \uc54a\ub3c4\ub85d \uad6c\uccb4\uc801\uc778 \ud604\uc7a5 \uc791\uc5c5 \uc77c\uc815\uc744 \uc218\ub9bd\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><b>3\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \ud575\uc2ec \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08, \uc7ac\uace0 \ubc0f \uace0\uc815 \uc790\uc0b0 \ubaa9\ub85d\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c3\uc790(\uc740\ud589, \uace0\uac1d, \uacf5\uae09\uc5c5\uccb4)\uc640\uc758 \uc794\uc561\uc744 \ub300\uc870\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958, \uc1a1\uc7a5 \ubc0f \uacbd\uc81c \uacc4\uc57d\uc758 \uc138\ubd80 \uc0ac\ud56d\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucd94\uc815\uce58\uc758 \ud0c0\ub2f9\uc131\uc744 \ubd84\uc11d\ud558\uace0 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>4\ub2e8\uacc4: \uacb0\uacfc\ub97c \uc694\uc57d\ud558\uace0 \ub17c\uc758\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud55c \ud6c4 \uc870\uc815\uc774 \ud544\uc694\ud55c \uac70\ub798 \ubaa9\ub85d\uc744 \uc791\uc131\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774\uc0ac\ud68c \ubc0f \ud68c\uacc4 \ubd80\uc11c\uc640 \uc9c1\uc811 \ub9cc\ub098 \uc870\uc0ac \uacb0\uacfc\ub97c \uc124\uba85\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \uc2dc\uc2a4\ud15c \uac1c\uc120 \ubc29\uc548\uc5d0 \ub300\ud574 \uc790\ubb38\uc744 \uad6c\ud560 \uc608\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><b>5\ub2e8\uacc4: \uacf5\uc2dd \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1c\ud589\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc758 \uc2b9\uc778\uc744 \ubc1b\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uc5d0 \ubc1c\uc1a1\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \ubcf4\uace0\uc11c\uc5d0\ub294 \ub2e4\uc74c \uc11c\ub958\ub4e4\uc774 \ud568\uaed8 \ucca8\ubd80\ub429\ub2c8\ub2e4... <\/span><b>\uacbd\uc601\uc9c4 \uc11c\uc2e0<\/b><span style=\"font-weight: 400;\"> \uc774 \ubb38\uc11c\uc5d0\ub294 \uae30\uc5c5\uc774 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ud5a5\ud6c4 \uc138\uae08 \uc704\ud5d8\uc744 \uc644\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc720\uc6a9\ud55c \uad8c\uc7a5 \uc0ac\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Suc_manh_cua_dich_vu_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c: \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc704\ub825.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \ub354 \uc798 \uc774\ud574\ud558\uae30 \uc704\ud574 \ube48\uc988\uc5c9\uc5d0 \uc704\uce58\ud55c \uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc778 NT \uc0dd\uc0b0\uc218\ucd9c \uc720\ud55c\ud68c\uc0ac\uc758 \uc0ac\ub840\ub97c \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4309\" aria-describedby=\"caption-attachment-4309\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4309\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Case-study-thuc-te_-Suc-manh-cua-dich-vu-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Case study th\u1ef1c t\u1ebf_ S\u1ee9c m\u1ea1nh c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Case-study-thuc-te_-Suc-manh-cua-dich-vu-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Case-study-thuc-te_-Suc-manh-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Case-study-thuc-te_-Suc-manh-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Case-study-thuc-te_-Suc-manh-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Case-study-thuc-te_-Suc-manh-cua-dich-vu-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4309\" class=\"wp-caption-text\">\uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c: \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc704\ub825.<\/figcaption><\/figure>\n<p><b>\ubb38\ub9e5:<\/b><span style=\"font-weight: 400;\"> 2023\ub144 NT \ud68c\uc0ac\ub294 \uc138\uae08 \uc815\uc0b0\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uc5c8\uace0, \uc790\uccb4 \uc791\uc131\ud55c \uc7ac\ubb34\uc81c\ud45c\uc758 \ud604\uae08 \ud750\ub984\uacfc \uc774\uc775 \uac04\uc758 \ubd88\uc77c\uce58\ub85c \uc778\ud574 \uc740\ud589\uc73c\ub85c\ubd80\ud130 \uc2e0\uc6a9 \ud55c\ub3c4 \uac31\uc2e0\uc744 \uac70\ubd80\ub2f9\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\ud574\uacb0\ucc45:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \ud68c\uc0ac\ub294 \ub3c5\ub9bd\uc801\uc778 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ub8b0\ud588\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \uacb0\uacfc \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc774 \ubc1d\ud600\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">50\uc5b5 VND\uac00 \ub118\ub294 \uc7ac\uace0\uac00 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc624\ub958\ub85c \uc778\ud574 \ub9e4\ucd9c\uc6d0\uac00\uac00 \uc81c\ub54c \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc544 \uc778\uc704\uc801\uc73c\ub85c \uac70\ub798\uac00 \uc911\ub2e8\ub41c \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc790 \ube44\uc6a9\uc774 \uc801\uc808\ud558\uac8c \uc790\ubcf8\ud654\ub418\uc9c0 \uc54a\uc544 \ud5c8\uc704 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uacb0\uacfc: <\/b><span style=\"font-weight: 400;\">\uc644\uc804 \ubb34\uc870\uac74\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \ucee8\uc124\ud134\ud2b8\uc758 \uad8c\uace0\uc5d0 \ub530\ub978 \uc218\uce58 \uc870\uc815 \ud6c4, NT Company\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uacb0\uacfc\ub97c \uc5bb\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc740\ud589\uc740 \ud22c\uba85\ud55c \uc7ac\ubb34 \ub370\uc774\ud130 \ub355\ubd84\uc5d0 \ub300\ucd9c \ud55c\ub3c4\ub97c 500\uc5b5 VND \uc99d\uc561\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34\ub2f9\uad6d\uc758 \uac10\uc0ac \uc804\uc5d0 \uc2dc\uc758\uc801\uc808\ud55c \uc870\uc815\uc744 \ud1b5\ud574 \ucd5c\ub300 8\uc5b5 VND\uc5d0 \ub2ec\ud560 \uc218 \uc788\uc5c8\ub358 \uc138\uae08 \ubc8c\uae08\uc744 \ud53c\ud560 \uc218 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud0c4\ud0c4\ud558\uace0 \ud22c\uba85\ud55c \uae30\uc5c5\uc744 \uad6c\ucd95\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ubcc0\ub3d9\uc131\uc774 \ud070 \uc2dc\uc7a5\uc5d0\uc11c &quot;\uae68\ub057\ud55c&quot; \uc7ac\ubb34\uc81c\ud45c\ub294 \ubc95\uaddc \uc900\uc218\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uad6d\uc81c \ud30c\ud2b8\ub108\uc640\uc758 \uac70\ub798 \uc2dc\uc5d0\ub3c4 \ud070 \uacbd\uc7c1 \uc6b0\uc704\ub97c \ud655\ubcf4\ud560 \uc218 \uc788\uac8c \ud574\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uae09\uc5c5\uccb4\ub97c \ucc3e\uace0 \uacc4\uc2dc\ub2e4\uba74 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc2e0\ubb38 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \ube454 \ud68c\uacc4\ubc95\uc778\ubcf4\ub2e4 \ud569\ub9ac\uc801\uc778 \uac00\uaca9\uc73c\ub85c \ub3d9\ub4f1\ud55c \ud488\uc9c8\uc758 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4\ub97c \uc6d0\ud558\uc2e0\ub2e4\uba74 \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_bao_cao_tai_chinh\"><\/span><b>FAQ \u2013 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_cham_nop_bao_cao_kiem_toan_bao_cao_tai_chinh_bi_phat_bao_nhieu\"><\/span>\uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c \uc81c\ucd9c\uc774 \uc9c0\uc5f0\ub41c \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI)\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uad6d\uac00 \uae30\uad00\uc5d0 3\uac1c\uc6d4 \ubbf8\ub9cc\uc73c\ub85c \uc9c0\uc5f0 \uc81c\ucd9c\ud560 \uacbd\uc6b0 1,000\ub9cc \ub3d9\uc5d0\uc11c 2,000\ub9cc \ub3d9\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc9c0\uc5f0 \uae30\uac04\uc774 3\uac1c\uc6d4\uc744 \ucd08\uacfc\ud558\uac70\ub098 \uac10\uc0ac\ub41c \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc8c\uae08\uc740 \ucd5c\ub300 5,000\ub9cc \ub3d9\uae4c\uc9c0 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub354\uc6b1 \uc911\uc694\ud55c \uac83\uc740 \uc774\ub7ec\ud55c \uc9c0\uc5f0\uc73c\ub85c \uc778\ud574 \uaddc\uc81c \uae30\uad00\uc758 \ub208\uc5d0 \uae30\uc5c5\uc758 \uc2e0\ub8b0\ub3c4\uac00 \ub5a8\uc5b4\uc9c8 \uc218 \uc788\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_y_kien_cua_kiem_toan_vien_la_Ngoai_tru_doanh_nghiep_co_gap_rac_roi_voi_ngan_hang_khong\"><\/span>\uac10\uc0ac\uc778\uc758 \uc758\uacac\uc774 &quot;\ub2e8, \uc608\uc678 \uc788\uc74c&quot;\uc77c \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc740 \uc740\ud589\uacfc\uc758 \uac70\ub798\uc5d0\uc11c \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560\uae4c\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc2e4\uc81c\ub85c \ub300\ubd80\ubd84\uc758 \uc740\ud589\uc740 \ub300\uaddc\ubaa8 \uc2e0\uc6a9 \ud55c\ub3c4\ub97c \uc2b9\uc778\ud558\uae30 \uc704\ud574 &quot;\uc804\uc561 \uc2b9\uc778(Full Acceptance)&quot; \uc758\uacac\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. &quot;\ubcf4\ub958(Quoted)&quot; \uc758\uacac\uc744 \ubc1b\uc740 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uadf8 \uc774\uc720\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc124\uba85\uc744 \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4(\uc608: \uc18c\uc561 \ubbf8\uc218\uae08 \uc815\uc0b0 \uc2e4\ud328 \ub610\ub294 \uc5f0\ub9d0 \uc7ac\uace0 \uc870\uc0ac \uc2dc \uc99d\uc778 \ubd80\uc871). MAN\uc740 \uac10\uc0ac \uc758\uacac\uc744 \uac1c\uc120\ud558\uae30 \uc704\ud574 \ub2e4\uc74c \ud574\uc5d0 \ud544\uc694\ud55c \uc218\uc815 \ud68c\uacc4 \ucc98\ub9ac\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud560 \uac83\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_khac_gi_voi_quyet_toan_thue\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \uc138\uae08 \uc815\uc0b0\uc740 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc774\ub294 \ud754\ud55c \uc624\ud574\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \ud68c\uacc4\uae30\uc900(VSA\/VAS)\uc5d0 \ub530\ub77c \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. \ubc18\uba74, \uc138\uae08 \uc815\uc0b0\uc740 \uc138\ubc95\uc5d0 \ub530\ub77c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uacc4\uc0b0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. MAN\uacfc \uac19\uc740 \uc218\uc900 \ub192\uc740 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc138\uae08 \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc758 \uc870\uc0ac \uc2dc \ubbf8\ub0a9 \uc138\uae08 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_phi_dich_vu_kiem_toan_bao_cao_tai_chinh_cua_MAN_lai_toi_uu_hon_Big4\"><\/span>MAN\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\uac00 \ube454 \ud68c\uacc4\ubc95\uc778\ubcf4\ub2e4 \uacbd\uc7c1\ub825 \uc788\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN\uc740 \uae30\uc220\uc744 \ud1b5\ud574 \uc5c5\ubb34 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ubca0\ud2b8\ub0a8 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \ud604\uc9c0 \uc804\ubb38\uac00 \ud300\uc744 \ud65c\uc6a9\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubd88\ud544\uc694\ud55c \uad6d\uc81c \ube0c\ub79c\ub529 \ube44\uc6a9\uc744 \uc5c6\uc560\uace0 \uace0\uac1d\uc5d0\uac8c \uc2e4\uc9c8\uc801\uc778 \uc870\uc5b8\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \uc790\uc6d0\uc744 \uc9d1\uc911\ud558\uc5ec \uae30\uc5c5\uc774 \uac00\uc7a5 \ud569\ub9ac\uc801\uc778 \ud22c\uc790 \ube44\uc6a9\uc73c\ub85c \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \uac00\uce58\ub97c \uc5bb\uc744 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p FDI ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb ph\u1ea1t bao nhi\u00eau? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, h\u00e0nh vi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1eadm d\u01b0\u1edbi 03 th\u00e1ng s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 10.000.000\u0111 - 20.000.000\u0111. N\u1ebfu ch\u1eadm tr\u00ean 03 th\u00e1ng ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 50.000.000\u0111. Quan tr\u1ecdng h\u01a1n, vi\u1ec7c ch\u1eadm tr\u1ec5 n\u00e0y s\u1ebd l\u00e0m gi\u1ea3m \u0111i\u1ec3m t\u00edn nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p trong m\u1eaft c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 Ngo\u1ea1i tr\u1eeb, doanh nghi\u1ec7p c\u00f3 g\u1eb7p r\u1eafc r\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1ef1c t\u1ebf, h\u1ea7u h\u1ebft c\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ec1u y\u00eau c\u1ea7u \u00fd ki\u1ebfn Ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n \u0111\u1ec3 ph\u00ea duy\u1ec7t h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng l\u1edbn. N\u1ebfu nh\u1eadn \u00fd ki\u1ebfn Ngo\u1ea1i tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 nguy\u00ean nh\u00e2n (v\u00ed d\u1ee5: do ch\u01b0a k\u1ecbp \u0111\u1ed1i chi\u1ebfu m\u1ed9t kho\u1ea3n c\u00f4ng n\u1ee3 nh\u1ecf ho\u1eb7c thi\u1ebfu ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea \u0111\u1ea7u n\u0103m). MAN s\u1ebd h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft trong n\u0103m ti\u1ebfp theo \u0111\u1ec3 c\u1ea3i thi\u1ec7n \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c g\u00ec v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (VSA\/VAS). Trong khi \u0111\u00f3, quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo lu\u1eadt thu\u1ebf. Tuy nhi\u00ean, m\u1ed9t d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng nh\u01b0 t\u1ea1i MAN s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t v\u1ec1 thu\u1ebf ngay trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf xu\u1ed1ng ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a MAN l\u1ea1i t\u1ed1i \u01b0u h\u01a1n Big4?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"MAN t\u1eadp trung v\u00e0o vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c b\u1eb1ng c\u00f4ng ngh\u1ec7 v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf kinh doanh t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i l\u01b0\u1ee3c b\u1ecf c\u00e1c chi ph\u00ed th\u01b0\u01a1ng hi\u1ec7u qu\u1ed1c t\u1ebf kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o vi\u1ec7c t\u01b0 v\u1ea5n th\u1ef1c ch\u1ea5t cho kh\u00e1ch h\u00e0ng, gi\u00fap doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c chi ph\u00ed \u0111\u1ea7u t\u01b0 h\u1ee3p l\u00fd nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 FDI, DNNN v\u00e0 c\u00f4ng ty quy m\u00f4 l\u1edbn. Kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ki\u1ec3m to\u00e1n c\u00f2n n\u00e2ng cao t\u00ednh minh b\u1ea1ch, t\u1ea1o ni\u1ec1m tin v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4],"tags":[],"class_list":["post-4308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-bao-cao-tai-chinh"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=4308"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4308\/revisions"}],"predecessor-version":[{"id":4314,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4308\/revisions\/4314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4312"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}