{"id":4411,"date":"2026-01-01T20:59:56","date_gmt":"2026-01-02T03:59:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4411"},"modified":"2026-04-15T14:45:21","modified_gmt":"2026-04-15T07:45:21","slug":"kiem-toan-doanh-nghiep-quy-mo-lon","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/","title":{"rendered":"Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc815\ubd80\uc758 \uaddc\uc815 \ubc1c\ud45c \uc774\ud6c4 \ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \uae08\uc735\uacc4\uc758 \uc8fc\uc694 \uad00\uc2ec\uc0ac\ub85c \ub5a0\uc624\ub974\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/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;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub294 \uc7ac\ubb34 \ud22c\uba85\uc131 \uac15\ud654\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc804\ud658\uc810\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc5c5\uc5d0 \ub300\ud55c \uc758\ubb34 \uac10\uc0ac\ub294 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ub514\uc9c0\ud138 \uacbd\uc81c\uc5d0\uc11c \ud22c\uc790\uc790\uc640 \uc8fc\uc8fc\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network) \uc804\ubb38\uac00\ub4e4\uc5d0 \ub530\ub974\uba74, \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uace0 \uc911\ub300\ud55c \uc624\ub958 \ubc0f \uc138\ubb34 \uc704\ud5d8\uc744 \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ubca0\ud2b8\ub0a8 \uae30\uc5c5\uc758 \ucd1d\uc790\uc0b0\uacfc \ub9e4\ucd9c\uc774 \ube60\ub974\uac8c \uc99d\uac00\ud558\uace0 \uc788\ub294 \uc0c1\ud669\uc5d0\uc11c \ub3c5\ub9bd\uc801\uc774\uace0 \uc804\ubb38\uc801\uc778 \uac10\ub3c5 \uccb4\uacc4\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Khung_phap_ly_dieu_chinh_viec_kiem_toan_doanh_nghiep_quy_mo_lon\" >\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nghi_dinh_902025ND-CP_va_nhung_diem_moi_ve_quy_mo\" >\ubc95\ub839 90\/2025\/ND-CP \ubc0f \uaddc\ubaa8\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Vai_tro_cua_Luat_Kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac\ubc95\uc758 \uc5ed\ud560<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tieu_chi_xac_dinh_doanh_nghiep_phai_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\" >\uae30\uc5c5\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Phan_tich_tieu_chi_so_lao_dong\" >\uc9c1\uc6d0 \uc218 \uae30\uc900 \ubd84\uc11d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nguong_doanh_thu_va_tong_tai_san\" >\uc218\uc775 \ubc0f \ucd1d\uc790\uc0b0 \uae30\uc900\uce58<\/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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tai_sao_doanh_nghiep_can_uu_tien_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\" >\uae30\uc5c5\ub4e4\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc6b0\uc120\uc2dc\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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tang_cuong_uy_tin_voi_cac_doi_tac_va_ngan_hang\" >\ud30c\ud2b8\ub108 \ubc0f \uc740\ud589\uacfc\uc758 \uad00\uacc4\uc5d0\uc11c \uadc0\uc0ac\uc758 \ud3c9\ud310\uc744 \ub192\uc774\uc2ed\uc2dc\uc624.<\/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\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Quan_tri_rui_ro_thue_va_ke_toan\" >\uc138\ubb34 \ubc0f \ud68c\uacc4 \uc704\ud5d8 \uad00\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_tieu_chuan\" >\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \ud45c\uc900 \uc808\ucc28.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Giai_doan_chuan_bi_va_lap_ke_hoach\" >\uc900\ube44 \ubc0f \uacc4\ud68d \ub2e8\uacc4<\/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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Thuc_hien_kiem_toan_tai_hien_truong\" >\ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/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\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Tong_hop_ket_qua_va_phat_hanh_bao_cao\" >\uacb0\uacfc\ub97c \ucde8\ud569\ud558\uc5ec \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Cac_don_vi_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_uy_tin_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uc0ac\ub4e4.<\/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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Nhung_rui_ro_khi_khong_tuan_thu_kiem_toan_doanh_nghiep_quy_mo_lon\" >\ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon\" >\ub300\uae30\uc5c5 \uac10\uc0ac \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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Doanh_nghiep_moi_thanh_lap_co_phai_kiem_toan_khong\" >\uc2e0\uc124 \uae30\uc5c5\ub3c4 \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Doanh_nghiep_khong_dat_tieu_chi_2_nam_lien_tiep_thi_sao\" >\uae30\uc5c5\uc774 2\ub144 \uc5f0\uc18d\uc73c\ub85c \uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\uba74 \uc5b4\ub5bb\uac8c \ub420\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\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_yeu_to_nao\" >\uac10\uc0ac \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uc694\uc778\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/#Bao_cao_kiem_toan_co_bat_buoc_phai_nop_cho_co_quan_nha_nuoc_khong\" >\uc815\ubd80 \uae30\uad00\uc5d0 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_viec_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774 \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ucd5c\uace0 \ubc95\uc801 \uadfc\uac70\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><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;\"> \uadf8\ub9ac\uace0 \uae30\uc5c5 \uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \ubc95\ub839 90\/2025\/ND-CP\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ub450 \ubb38\uc11c\ub97c \ud569\uce58\uba74 \uc5c4\uaca9\ud55c \ubc95\uc801 \ud2c0\uc774 \ub9cc\ub4e4\uc5b4\uc838 \ud2b9\uc815 \uaddc\ubaa8\uc5d0 \ub3c4\ub2ec\ud55c \uae30\uc5c5\uc740 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uacf5\uac1c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4414\" aria-describedby=\"caption-attachment-4414\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4414\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-viec-kiem-toan-doanh-nghiep-quy-mo-lon-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4414\" class=\"wp-caption-text\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_902025ND-CP_va_nhung_diem_moi_ve_quy_mo\"><\/span><b>\ubc95\ub839 90\/2025\/ND-CP \ubc0f \uaddc\ubaa8\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-90\/\">\ubc95\ub839 90\/2025\/ND-CP<\/a> ra \u0111\u1eddi nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p, thay th\u1ebf ho\u1eb7c b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1ec1 doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba. \u0110i\u1ec3m n\u1ed5i b\u1eadt l\u00e0 vi\u1ec7c b\u1ed5 sung nh\u00f3m &#8220;doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn&#8221; v\u00e0o danh s\u00e1ch b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang hay <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Luat_Kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\ubc95\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960\uc740 \uac10\uc0ac \ub300\uc0c1 \ubcf4\uace0\uc11c\uc758 \uc885\ub958\uc640 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc758 \ucc45\uc784\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\uc758 \uacbd\uc6b0, \uc774 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 41\/2018\/ND-CP \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \ud589\uc815 \ucc98\ubc8c\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \uc740\ud589 \ub300\ucd9c\uc744 \ubc1b\uac70\ub098 \uc8fc\uc2dd \uc2dc\uc7a5\uc5d0\uc11c \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\ub294 \ub370 \ud544\uc694\ud55c &quot;\ud1b5\ud589\uc99d&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_doanh_nghiep_phai_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\uae30\uc5c5\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac \ub300\uc0c1\uc778\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc9c1\uc804 \ud68c\uacc4\uc5f0\ub3c4\uc758 \ub370\uc774\ud130\ub97c \ucc38\uc870\ud574\uc57c \ud569\ub2c8\ub2e4. \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc740 \uc544\ub798 \uc138 \uac00\uc9c0 \ud575\uc2ec \uae30\uc900 \uc911 \ucd5c\uc18c \ub450 \uac00\uc9c0\ub97c \ucda9\uc871\ud560 \uacbd\uc6b0 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 224px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\ub294 \uae30\uc900 \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uc784\uacc4\uac12 \uc815\uc758<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\ubc95\ub960 \uad00\ub828 \ucc38\uace0 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790 \uc218<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">200\uba85\uc774 \ub118\ub294 \uc0ac\ub78c\ub4e4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub9e4\ub144 \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\ub294 \ud3c9\uade0 \uc9c1\uc6d0 \uc218\ub97c \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ucd1d \uc218\uc775<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3\ucc9c\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \ubc1c\uc0dd\ud55c \ucd1d \uc218\uc775.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ucd1d\uc790\uc0b0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\uc5f0\ub9d0 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\ub97c \uae30\uc900\uc73c\ub85c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_tieu_chi_so_lao_dong\"><\/span><b>\uc9c1\uc6d0 \uc218 \uae30\uc900 \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5f0\ud3c9\uade0 \uc9c1\uc6d0 \uc218\ub294 \uc778\ub825 \uaddc\ubaa8\uc640 \uc0ac\ud68c\uc801 \ucc45\uc784\uc744 \ubc18\uc601\ud558\ub294 \uc911\uc694\ud55c \uc9c0\ud45c\uc785\ub2c8\ub2e4. \ub300\uaddc\ubaa8 \uae30\uc5c5\uc744 \uac10\uc0ac\ud560 \ub54c \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud55c \uc9c1\uc6d0 \uc218\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \uc138\ubb34 \ub2f9\uad6d\uacfc \uac10\uc0ac\uc778\uc774 \ub178\ub3d9 \ube44\uc6a9 \ubc0f \uae30\uc5c5\uc758 \ub178\ub3d9\ubc95 \uc900\uc218 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_va_tong_tai_san\"><\/span><b>\uc218\uc775 \ubc0f \ucd1d\uc790\uc0b0 \uae30\uc900\uce58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uc774 3,000\uc5b5 VND\ub97c \ucd08\uacfc\ud558\uac70\ub098 \uc790\uc0b0\uc774 1,000\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uae30\uc5c5\uc740 \ubcf5\uc7a1\ud55c \uacbd\uc81c \uac70\ub798\ub97c \uc218\ubc18\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ud56d\ubaa9\uc758 \uc874\uc7ac \uc5ec\ubd80\uc640 \uc644\uc804\uc131\uc744 \ud655\uc778\ud558\uace0, \uc774\uc775\uc774 \ubd80\ud480\ub824\uc9c0\uac70\ub098 \uc790\uc0b0\uc774 \uc798\ubabb \ud3c9\uac00\ub418\uc9c0 \uc54a\uc558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_uu_tien_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\uae30\uc5c5\ub4e4\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc6b0\uc120\uc2dc\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;\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc758\ubb34 \uc0ac\ud56d\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uae30\uc874 \uacbd\uc601 \ubc29\uc2dd\uc73c\ub85c\ub294 \uc81c\uacf5\ud560 \uc218 \uc5c6\ub294 \ubd80\uac00\uac00\uce58\ub97c \ucc3d\ucd9c\ud569\ub2c8\ub2e4. \ub9c8\uce58 \uc815\uae30\uc801\uc778 \uc7ac\ubb34 &quot;\uac74\uac15 \uac80\uc9c4&quot;\uacfc \uac19\uc544\uc11c, \uacbd\uc601\uc9c4\uc5d0\uac8c \uc6b4\uc601 \ud6a8\uc728\uc131\uc5d0 \ub300\ud55c \uac1d\uad00\uc801\uc778 \uc2dc\uac01\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4417\" aria-describedby=\"caption-attachment-4417\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4417\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-uu-tien-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4417\" class=\"wp-caption-text\">\uae30\uc5c5\ub4e4\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc6b0\uc120\uc2dc\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_cac_doi_tac_va_ngan_hang\"><\/span><b>\ud30c\ud2b8\ub108 \ubc0f \uc740\ud589\uacfc\uc758 \uad00\uacc4\uc5d0\uc11c \uadc0\uc0ac\uc758 \ud3c9\ud310\uc744 \ub192\uc774\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub300\ubd80\ubd84\uc758 \uae08\uc735\uae30\uad00\uc740 \uc774\uc81c \ub300\uaddc\ubaa8 \ub300\ucd9c\uc5d0 \ub300\ud574 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4. \ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \ub300\ucd9c \uc2e0\uccad \ucc98\ub9ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uace0, \uc2b9\uc778\ub960\uc744 \ub192\uc774\uba70, \ud22c\uba85\uc131 \uc99d\ub300\ub85c \uc778\ud574 \ub354 \uc720\ub9ac\ud55c \uae08\ub9ac\ub97c \uc81c\uacf5\ubc1b\uc744 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro_thue_va_ke_toan\"><\/span><b>\uc138\ubb34 \ubc0f \ud68c\uacc4 \uc704\ud5d8 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \ube44\uc6a9, \uc218\uc775 \ubc0f \ucda9\ub2f9\uae08\uc774 \uc5b4\ub5bb\uac8c \ud68c\uacc4 \ucc98\ub9ac\ub418\ub294\uc9c0 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uaddc\uc81c \ub2f9\uad6d\uc758 \uac80\uc0ac \uc2dc \uc138\uae08 \uccb4\ub0a9\uc774\ub098 \ub9c9\ub300\ud55c \ubc8c\uae08 \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \ubb38\uc81c\ub97c \uc608\ubc29\ud558\ub294 \ub370 \uc720\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_tieu_chuan\"><\/span><b>\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \ud45c\uc900 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uc801\uc778 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc5c5\ubb34\ub7c9\uacfc \ubb38\uc11c \uc900\ube44 \uc0c1\ud0dc\uc5d0 \ub530\ub77c 2~4\uc8fc\uac00 \uc18c\uc694\ub429\ub2c8\ub2e4. \uc544\ub798\ub294 MAN(Master Accountant Network)\uc5d0\uc11c \uace0\uac1d\uc5d0\uac8c \uc77c\ubc18\uc801\uc73c\ub85c \uad8c\uc7a5\ud558\ub294 \uae30\ubcf8 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4416\" aria-describedby=\"caption-attachment-4416\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4416\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ti\u00eau chu\u1ea9n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-tieu-chuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4416\" class=\"wp-caption-text\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \ud45c\uc900 \uc808\ucc28.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach\"><\/span><b>\uc900\ube44 \ubc0f \uacc4\ud68d \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc95\uc778\uc740 \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc870\uc0ac\uc640 \ucd08\uae30 \uc704\ud5d8 \ud3c9\uac00\ub97c \uc2e4\uc2dc\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\uc758 \uacbd\uc6b0 \uc7ac\uace0, \ub9e4\ucd9c\ucc44\uad8c, \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uc640 \uac19\uc740 \uc911\uc694 \uc601\uc5ed\uc744 \ud30c\uc545\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tai_hien_truong\"><\/span><b>\ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uad00\ucc30, \uc778\ud130\ubdf0, \uc7ac\uacc4\uc0b0, \ud655\uc778\uc11c \ub4f1\uc758 \ubc29\ubc95\uc744 \ud1b5\ud574 \uc99d\uac70\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4. \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\uc758 \uacbd\uc6b0, \uc5ec\ub7ec \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \uc0c1\ud488 \ubc0f \uace0\uc815 \uc790\uc0b0\uc758 \uc7ac\uace0 \uc870\uc0ac\ub97c \uc9c1\uc811 \ucc38\uad00\ud558\ub294 \uac83\uc774 \uac00\uc7a5 \uc2dc\uac04\uc774 \ub9ce\uc774 \uc18c\uc694\ub418\ub294 \uc791\uc5c5\uc778 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_ket_qua_va_phat_hanh_bao_cao\"><\/span><b>\uacb0\uacfc\ub97c \ucde8\ud569\ud558\uc5ec \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc95\uc778\uc740 \uc218\uc815 \ubd84\uac1c\uc5d0 \ub300\ud55c \ub17c\uc758\ub97c \ub9c8\uce5c \ud6c4 \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1c\ud589\ud569\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\uc758 \ucd5c\uc885 \uacb0\uacfc\ubb3c\ub85c\uc11c, \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \ud569\ub9ac\uc131\uc5d0 \ub300\ud55c \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc744 \ubaa8\ub4e0 \uc911\uc694\ud55c \uce21\uba74\uc5d0\uc11c \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_don_vi_thuc_hien_kiem_toan_doanh_nghiep_quy_mo_lon_uy_tin_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uc0ac\ub4e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uac10\uc0ac \uc2dc\uc7a5\uc740 \ud604\uc7ac \ub9e4\uc6b0 \uc138\ubd84\ud654\ub418\uc5b4 \uc788\uc73c\uba70, &quot;\ube45 4&quot;\ub97c \ube44\ub86f\ud55c \uc8fc\uc694 \ud68c\uacc4\ubc95\uc778\ub4e4\uc774 \ub300\uae30\uc5c5\ub4e4\uc758 \uc120\ud638 \uace0\uac1d\uc73c\ub85c \uafb8\uc900\ud788 \uc790\ub9ac\ub9e4\uae40\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uacfc \ub354\ubd88\uc5b4, \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\uc5c5\ub4e4\ub3c4 \ud655\uace0\ud55c \uc785\uc9c0\ub97c \uad6c\ucd95\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4... <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\"> \uc774\ub85c\uc368 \ubca0\ud2b8\ub0a8\uc758 \ub300\uaddc\ubaa8 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc720\uc5f0\ud558\uace0 \uc804\ubb38\uc801\uc774\uba70 \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \uc635\uc158\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4413\" aria-describedby=\"caption-attachment-4413\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4413\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam.jpg\" alt=\"C\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn uy t\u00edn t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-don-vi-thuc-hien-kiem-toan-doanh-nghiep-quy-mo-lon-uy-tin-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4413\" class=\"wp-caption-text\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uc0ac\ub4e4.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub51c\ub85c\uc774\ud2b8 \ubca0\ud2b8\ub0a8:<\/b><span style=\"font-weight: 400;\"> \uc774 \ud68c\uc0ac\ub294 \uac00\uc7a5 \uc624\ub79c \uc5ed\uc0ac\ub97c \uc790\ub791\ud558\uba70 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc744 \ub300\uc0c1\uc73c\ub85c \uacbd\uc601 \ucee8\uc124\ud305 \ubc0f \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc804\ubb38\uc73c\ub85c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>PwC \ubca0\ud2b8\ub0a8:<\/b><span style=\"font-weight: 400;\"> \uc5c4\uaca9\ud55c \ud488\uc9c8 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\uc640 \uc2ec\uce35\uc801\uc778 \uc138\ubb34 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub85c \uc798 \uc54c\ub824\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>EY \ubca0\ud2b8\ub0a8:<\/b><span style=\"font-weight: 400;\"> \uc740\ud589 \ubc0f \uae08\uc735 \ubd80\ubb38\uc5d0\uc11c\uc758 \uac15\uc810\uacfc \uace0\ud488\uc9c8 \ubcf4\uc99d \uc11c\ube44\uc2a4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>KPMG \ubca0\ud2b8\ub0a8:<\/b><span style=\"font-weight: 400;\"> \ubcf5\uc7a1\ud55c \ube44\uc988\ub2c8\uc2a4 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uace0 \uc6b4\uc601 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc804\ubb38\uac00\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c:<\/b><span style=\"font-weight: 400;\"> \ubcf5\uc7a1\ud55c \uc7ac\ubb34 \ubb38\uc11c \ucc98\ub9ac, \ud68c\uacc4 \ubc0f \uc138\ubb34 \ud504\ub85c\uc138\uc2a4 \ucd5c\uc801\ud654, \ub300\uaddc\ubaa8 \uac10\uc0ac \uae30\uc900\uc758 \uc5c4\uaca9\ud55c \uc900\uc218 \uc9c0\uc6d0 \ub4f1\uc744 \uacbd\uc7c1\ub825 \uc788\ub294 \ube44\uc6a9\uc73c\ub85c \uc81c\uacf5\ud558\ub294 \uc804\ubb38 \ucee8\uc124\ud305 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AASC \ubc0f A&amp;C:<\/b><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8\uc758 \uc0ac\uc5c5 \ubc0f \ud68c\uacc4 \ud658\uacbd\uc758 \ud2b9\uc131\uc744 \uae4a\uc774 \uc774\ud574\ud558\ub294 \uad6d\ub0b4 \uc720\uc218\uc758 \ud68c\uacc4\ubc95\uc778\ub4e4\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc758 \ud68c\uacc4\ubc95\uc778 \uc120\uc815\uc740 \uae30\uc5c5\uc758 \uc2e4\uc81c \uaddc\ubaa8, \uc5c5\uc885 \ud2b9\uc131, \uadf8\ub9ac\uace0 \uc0c1\uc7a5, \ud574\uc678 \uc790\ubcf8 \uc720\uce58, \ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870 \ud22c\uba85\uc131 \uc81c\uace0\uc640 \uac19\uc740 \uc7a5\uae30\uc801\uc778 \ubaa9\ud45c\ub97c \uace0\ub824\ud558\uc5ec \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_khong_tuan_thu_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud568\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uace0\uc758\ub4e0 \ube44\uace0\uc758\ub4e0 \uc774\ub97c \ubb34\uc2dc\ud560 \uacbd\uc6b0, \ubc95\uc801 \ubc0f \uacbd\uc81c\uc801\uc73c\ub85c \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud589\uc815 \ucc98\ubc8c:<\/b><span style=\"font-weight: 400;\"> \ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub974\uba74 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ucd5c\ub300 5\ucc9c\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad8c\ub9ac \uc81c\ud55c:<\/b><span style=\"font-weight: 400;\"> \uae30\uc5c5\uc740 \uacf5\uacf5 \uc0ac\uc5c5 \uc785\ucc30 \ucc38\uc5ec \uc790\uaca9\uc744 \ubc15\ud0c8\ub2f9\ud558\uac70\ub098 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc6b0\uc120 \uc870\uc0ac \ub300\uc0c1 \ubaa9\ub85d\uc5d0 \uc624\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2e0\ub8b0 \uc0c1\uc2e4:<\/b><span style=\"font-weight: 400;\"> \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc788\uc5b4 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ubd80\uc7ac\ub294 \uc9c0\ubc30\uad6c\uc870\uc758 \ud22c\uba85\uc131 \ubd80\uc871\uc744 \ub098\ud0c0\ub0b4\ub294 \uc2e0\ud638\uc785\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;\">\ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud55c \ud589\uc815 \uc808\ucc28\uac00 \uc544\ub2c8\ub77c, \ud22c\uba85\uc131 \uc2dc\ub300\uc758 \ud604\uba85\ud55c \uc9c0\ubc30\uad6c\uc870 \uc804\ub7b5\uc785\ub2c8\ub2e4. \uc870\uae30\uc5d0 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \ud3c9\ud310\uc774 \uc88b\uace0 \uc5ed\ub7c9 \uc788\ub294 \uac10\uc0ac \ud30c\ud2b8\ub108\ub97c \uc120\uc815\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud0c4\ud0c4\ud55c \uc7ac\ubb34 \uae30\ubc18\uc744 \uad6c\ucd95\ud558\uace0 \uad6d\uc81c \uc2dc\uc7a5\uc5d0\uc11c \ub354\uc6b1 \ubc1c\uc804\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ud68c\uacc4 \ucee8\uc124\ud305 \ubc0f \uc138\uae08 \ucd5c\uc801\ud654\ubd80\ud130 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc5f0\uacb0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud3ec\uad04\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ucd5c\uc2e0 \ubc95\uaddc\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c MAN\uc740 \uae30\uc5c5\uacfc \ud611\ub825\ud558\uc5ec \uc7ac\ubb34 \ubcf4\uace0\ub97c \ud45c\uc900\ud654\ud558\uace0, \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70, \uae30\uc5c5 \uac00\uce58\ub97c \uadf9\ub300\ud654\ud558\ub294 \ub370 \uc804\ub150\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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=\"Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_quy_mo_lon\"><\/span><b>\ub300\uae30\uc5c5 \uac10\uc0ac \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_moi_thanh_lap_co_phai_kiem_toan_khong\"><\/span>\uc2e0\uc124 \uae30\uc5c5\ub3c4 \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc0ac\uc5c5\uccb4\uac00 \uc124\ub9bd \uccab \ud574\uc5d0 \ub2e4\ub978 \uad00\ub828 \ubc95\uaddc\uc5d0\uc11c \uc815\ud55c \ub4f1\ub85d \uc790\ubcf8\uae08(\ucd1d\uc790\uc0b0\uacfc \ub3d9\uc77c) \ub610\ub294 \ub300\uaddc\ubaa8 \uc778\ub825 \uaddc\ubaa8 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ub300\uaddc\ubaa8 \uc0ac\uc5c5 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \uc774\ub7ec\ud55c \uae30\uc900\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc9c1\uc804 \uc5f0\ub3c4\uc758 \ub370\uc774\ud130\ub97c \uae30\ubc18\uc73c\ub85c \ud3c9\uac00\ub429\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=\"Doanh_nghiep_khong_dat_tieu_chi_2_nam_lien_tiep_thi_sao\"><\/span>\uae30\uc5c5\uc774 2\ub144 \uc5f0\uc18d\uc73c\ub85c \uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\uba74 \uc5b4\ub5bb\uac8c \ub420\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\ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc774 2\ub144 \uc5f0\uc18d\uc73c\ub85c \ub178\ub3d9\ub825, \ub9e4\ucd9c \ub610\ub294 \uc790\uc0b0 \uad00\ub828 \uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc900\uc744 \ub2e4\uc2dc \ucda9\uc871\ud560 \ub54c\uae4c\uc9c0 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uac10\uc0ac \uc758\ubb34\uac00 \uc77c\uc2dc\uc801\uc73c\ub85c \uba74\uc81c\ub429\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=\"Chi_phi_kiem_toan_duoc_tinh_dua_tren_yeu_to_nao\"><\/span>\uac10\uc0ac \ube44\uc6a9\uc744 \uacb0\uc815\ud558\ub294 \uc694\uc778\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\ub300\uae30\uc5c5\uc758 \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ucd1d\uc790\uc0b0, \ub9e4\ucd9c\uc561, \uccad\uad6c\uc11c \uac74\uc218, \uc0ac\uc5c5\uc7a5 \uc218, \uc7ac\ubb34 \uac70\ub798\uc758 \ubcf5\uc7a1\uc131 \ub4f1\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\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=\"Bao_cao_kiem_toan_co_bat_buoc_phai_nop_cho_co_quan_nha_nuoc_khong\"><\/span>\uc815\ubd80 \uae30\uad00\uc5d0 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc778\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\uc758\ubb34\uc801\uc73c\ub85c \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc740 \ud68c\uacc4\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc7ac\ubb34\uc81c\ud45c\uc640 \ud568\uaed8 \uc138\ubb34\ub2f9\uad6d, \ud1b5\uacc4\uccad, \uc804\ubb38 \uad00\ub9ac\uae30\uad00\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud558\uba70, \uc774\ub294 \uae30\uc5c5\uc774 \uc740\ud589, \ud22c\uc790\uc790\uc640 \uac70\ub798\ud558\uac70\ub098 \uc778\uc218\ud569\ubcd1(M&amp;A) \uac70\ub798\ub97c \uc9c4\ud589\ud560 \ub54c \uc911\uc694\ud55c \uadfc\uac70 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\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 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu trong 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Vi\u1ec7c \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c th\u1ec3 n\u00e0y kh\u00f4ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4415,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4411","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=4411"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4411\/revisions"}],"predecessor-version":[{"id":5669,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4411\/revisions\/5669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4415"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}