{"id":4721,"date":"2026-01-20T00:02:29","date_gmt":"2026-01-20T07:02:29","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4721"},"modified":"2026-01-20T00:03:24","modified_gmt":"2026-01-20T07:03:24","slug":"khai-niem-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150: \ubc95\ub960 \uc870\ud56d\ubd80\ud130 \uc2e4\ubb34\uae4c\uc9c0 \uc885\ud569 \uc548\ub0b4\uc11c"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uac1c\ub150 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \uac01 \uae30\uc5c5\uacfc \uad6d\uac00 \uacbd\uc81c \uc804\ubc18\uc758 \uc7ac\ubb34 \uc2dc\uc2a4\ud15c \ud22c\uba85\uc131\uc744 \uc704\ud55c \uc9c0\uce68 \uc6d0\uce59 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc774 \uc138\uacc4 \uacbd\uc81c\uc5d0 \uae4a\uc774 \ud1b5\ud569\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \uc774\ub7ec\ud55c \uaddc\uc815 \uc900\uc218\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><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;\"> \uc774\ub294 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \ub300\ucd9c\uc744 \ubc1b\uace0 \ud574\uc678 \ud22c\uc790\ub97c \uc720\uce58\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc77c\uc885\uc758 \uc5ec\uad8c\uacfc\ub3c4 \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud1b5\uacc4\uccad \uc790\ub8cc\uc5d0 \ub530\ub974\uba74, \ube44\uc728\uc740 <\/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;\"> \uc5f0\ub840 \uac10\uc0ac\uc5d0\uc11c \ubaa9\ud45c \ub2ec\uc131\ub960 100%\uc5d0 \uc721\ubc15\ud558\ub294 \uc131\uacfc\ub294 \uc8fc\uc8fc \uad8c\ub9ac \ubcf4\ud638\uc640 \uc2dc\uc7a5 \uc548\uc815\uc5d0 \ud06c\uac8c \uae30\uc5ec\ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc774\ud574\ub294 \uacbd\uc601\uc9c4\uc774 \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\uace0 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uba70 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS)\uacfc \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ub370\uc774\ud130\uac00 \uc9c4\uc2e4\ub418\uace0 \uacf5\uc815\ud558\uac8c \ud45c\uc2dc\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\uc81c \uc774 \ud65c\ub3d9\uc758 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \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 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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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Dinh_nghia_chuan_xac_theo_Luat_Kiem_toan_doc_lap\" >\ub3c5\ub9bd \uac10\uc0ac\ubc95\uc5d0 \ub530\ub978 \uc815\ud655\ud55c \uc815\uc758.<\/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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cac_van_ban_phap_luat_chi_phoi_truc_tiep\" >\uc9c1\uc811\uc801\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \ubc95\ub960 \ubb38\uc11c<\/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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5<\/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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Nhom_doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5 \uadf8\ub8f9<\/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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#To_chuc_tin_dung_va_cac_cong_ty_dai_chung\" >\uc2e0\uc6a9\uae30\uad00 \ubc0f \uc0c1\uc7a5\uae30\uc5c5<\/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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Noi_dung_chi_tiet_cua_hoat_dong_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud65c\ub3d9\uc758 \uc0c1\uc138 \ub0b4\uc6a9.<\/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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Kiem_tra_bang_can_doi_ke_toan_Bao_cao_tinh_hinh_tai_chinh\" >\uc7ac\ubb34\uc0c1\ud0dc\ud45c(\ub300\ucc28\ub300\uc870\ud45c)\ub97c \uac80\ud1a0\ud558\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\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Kiem_tra_bao_cao_ket_qua_hoat_dong_kinh_doanh\" >\uc0ac\uc5c5 \uc131\uacfc \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Tham_dinh_bao_cao_luu_chuyen_tien_te_va_thuyet_minh\" >\ud604\uae08\ud750\ub984\ud45c \ubc0f \uc124\uba85 \uc8fc\uc11d \uac80\ud1a0.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_kiem_toan_chuan_muc_VSA\" >VSA \ud45c\uc900 \uac10\uc0ac \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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_lap_ke_hoach_kiem_toan\" >\uac10\uc0ac \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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_thuc_hien_kiem_toan_Fieldwork\" >\uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4 (\ud604\uc7a5 \uc870\uc0ac)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_ket_thuc_va_phat_hanh_bao_cao\" >\ucd5c\uc885 \ub2e8\uacc4 \ubc0f \ubcf4\uace0\uc11c \ubc1c\ud45c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_can_thue_dich_vu_kiem_toan_chuyen_nghiep\" >\uae30\uc5c5\uc740 \uc65c \uc804\ubb38 \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud560\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Toi_uu_hoa_nghia_vu_thue_va_tranh_bi_phat\" >\uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubc8c\uae08\uc744 \ud53c\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cung_co_niem_tin_voi_doi_tac_va_ngan_hang\" >\ud30c\ud2b8\ub108 \ubc0f \uc740\ud589\uacfc\uc758 \uc2e0\ub8b0 \uac15\ud654.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cai_thien_he_thong_quan_tri_noi_bo\" >\ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cac_loi_thuong_gap_khien_bao_cao_tai_chinh_bi_tu_choi\" >\uc7ac\ubb34 \ubcf4\uace0\uc11c \ubc18\ub824\ub85c \uc774\uc5b4\uc9c0\ub294 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_khai_niem_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc5d0 \ub300\ud55c \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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_kiem_toan_la_khi_nao\" >\uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_moi_thanh_lap_co_can_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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khai-niem-kiem-toan-bao-cao-tai-chinh\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_tieu_chi_nao\" >\uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uacc4\uc0b0\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uae30\uc900\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khai_niem_kiem_toan_bao_cao_tai_chinh_va_co_so_phap_ly\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uacfc \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc220\uc801\uc778 \uc138\ubd80 \uc0ac\ud56d\uc744 \uc0b4\ud3b4\ubcf4\uae30 \uc804\uc5d0, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc774 \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \uc815\uc758\uc640 \ubc95\uc801 \ubb38\uc11c\uc5d0 \ub300\ud574 \uba3c\uc800 \ud569\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4724\" aria-describedby=\"caption-attachment-4724\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4724\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly.jpg\" alt=\"Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-va-co-so-phap-ly-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4724\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uacfc \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chuan_xac_theo_Luat_Kiem_toan_doc_lap\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\ubc95\uc5d0 \ub530\ub978 \uc815\ud655\ud55c \uc815\uc758.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub780 \uc804\ubb38 \uac10\uc0ac\uc778\uacfc \uac10\uc0ac\ubc95\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc911\uc694\ud55c \uce21\uba74\uc5d0\uc11c\uc758 \uacf5\uc815\uc131\uacfc \ud569\ub9ac\uc131\uc5d0 \ub300\ud574 \uac80\ud1a0\ud558\uace0 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\ub294 \ud65c\ub3d9\uc73c\ub85c \uc774\ud574\ub429\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub294 \uac80\ud1a0 \ub300\uc0c1 \uc815\ubcf4\uc640 \ud655\ub9bd\ub41c \uae30\uc900 \uac04\uc758 \uc77c\uce58 \uc815\ub3c4\ub97c \ud310\ub2e8\ud558\uae30 \uc704\ud574 \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uace0 \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud575\uc2ec \ubaa9\ud45c\ub294 \uc7ac\ubb34 \ubcf4\uace0\uc5d0 \ub300\ud55c \uc0ac\uc6a9\uc790 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uc740\ud589\uc774 \ub300\ucd9c \uc2e0\uccad\uc744 \ud3c9\uac00\ud558\uac70\ub098 \ud22c\uc790\uc790\uac00 \ud2b9\uc815 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9b4 \ub54c \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_chi_phoi_truc_tiep\"><\/span><b>\uc9c1\uc811\uc801\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \ubc95\ub960 \ubb38\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc744 \uc81c\ub300\ub85c \uc774\ud574\ud558\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc95\uc801 \uccb4\uacc4\ub97c \ud655\uc2e4\ud788 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac \ud65c\ub3d9\uc5d0 \uad00\ud55c \uc77c\ubc18 \uaddc\uc815, \ub2f9\uc0ac\uc790\uc758 \uad8c\ub9ac\uc640 \uc758\ubb34.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 17\/2012\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \ub3c5\ub9bd \ud68c\uacc4 \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\"><b>\ud68c\ub78c 214\/2012\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA) \uc2dc\uc2a4\ud15c\uc740 47\uac1c \uae30\uc900\uc73c\ub85c \uad6c\uc131\ub418\uc5b4 \ubaa8\ub4e0 \ub370\uc774\ud130 \uac80\uc99d \ud504\ub85c\uc138\uc2a4\uc758 &quot;\ud575\uc2ec&quot;\uc744 \uc774\ub8f9\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\ub97c \ubc1b\uae30 \uc804 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc791\uc131 \ubc0f \ud45c\uc2dc\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8 \ubc95\uc5d0 \ub530\ub974\uba74 \ud2b9\uc815 \uc870\uc9c1 \ubc0f \uae30\uc5c5 \uadf8\ub8f9\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc744 \uc815\ud655\ud788 \uc774\ud574\ud574\uc57c \ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc774 \uc694\uad6c\ud558\ub294 \uc5f0\ub840 \uc815\uae30 \uac10\uc0ac\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5 \uadf8\ub8f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2012\ub144 17\ud638 \uc2dc\ud589\ub839 \uc81c15\uc870\uc5d0 \ub530\ub974\uba74 \uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud574 \ub9e4\ub144 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uad6d\uac00 \uae30\uad00\uc774 \uc774\uc804\uac00\uaca9\uc744 \uad00\ub9ac\ud558\uace0 \uc138\uae08 \uc758\ubb34 \uc900\uc218\ub97c \ud655\uc778\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_va_cac_cong_ty_dai_chung\"><\/span><b>\uc2e0\uc6a9\uae30\uad00 \ubc0f \uc0c1\uc7a5\uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589, \uae08\uc735\uae30\uad00 \ubc0f \uc99d\uad8c\uac70\ub798\uc18c(HOSE, HNX)\uc5d0 \uc0c1\uc7a5\ub41c \uae30\uc5c5\uc740 \uc5c4\uaca9\ud55c \uac10\ub3c5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub780 \ub2e8\uc21c\ud788 \uc22b\uc790\ub97c \ud655\uc778\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \ud3c9\uac00\ud558\ub294 \uac83\ub3c4 \ud3ec\ud568\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>\ud544\uc218 \uc774\uc218 \uacfc\ubaa9 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0ac\uc5c5 \ubaa9\ud45c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ube48\ub3c4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FDI \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ub144<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \ud68c\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04\/\ubd84\uae30\ubcc4 (\uac80\ud1a0)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00, \uc740\ud589<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ub144<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc720\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uc790\ubcf8\uad00\ub9ac\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ub144<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ODA \uc790\uae08\uc744 \ud65c\uc6a9\ud55c \ud504\ub85c\uc81d\ud2b8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80 \uaddc\uc815<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ub2e8\uacc4\/\uc644\ub8cc \uc2dc\uc810\uc5d0 \ub530\ub77c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_cua_hoat_dong_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud65c\ub3d9\uc758 \uc0c1\uc138 \ub0b4\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc744 \uba85\ud655\ud788 \ud558\uae30 \uc704\ud574 \uac10\uc0ac\uc778\uc774 \ud68c\uacc4 \uae30\ub85d\uc744 \uac00\uc9c0\uace0 \uc2e4\uc81c\ub85c \ubb34\uc5c7\uc744 \ud558\ub294\uc9c0 \ubd84\uc11d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4722\" aria-describedby=\"caption-attachment-4722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4722\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - N\u1ed9i dung chi ti\u1ebft c\u1ee7a ho\u1ea1t \u0111\u1ed9ng 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\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Noi-dung-chi-tiet-cua-hoat-dong-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4722\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150 \u2013 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud65c\ub3d9\uc758 \uc0c1\uc138 \ub0b4\uc6a9<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_bang_can_doi_ke_toan_Bao_cao_tinh_hinh_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc0c1\ud0dc\ud45c(\ub300\ucc28\ub300\uc870\ud45c)\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc790\uc0b0(\ud604\uae08, \uc7ac\uace0, \uace0\uc815 \uc790\uc0b0)\uc758 \uc874\uc7ac \ubc0f \uc18c\uc720\uad8c\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uac1c\ub150\uc740 12\uc6d4 31\uc77c \uacb0\uc0b0\uc77c\uc744 \uae30\uc900\uc73c\ub85c \ucd1d\uacc4\uc815\uc6d0\uc7a5, \ubcf4\uc870\uc6d0\uc7a5 \ubc0f \uc2e4\ubb3c \uc7ac\uace0 \uae30\ub85d \uac04\uc758 \uc794\uc561\uc744 \ub300\uc870\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_bao_cao_ket_qua_hoat_dong_kinh_doanh\"><\/span><b>\uc0ac\uc5c5 \uc131\uacfc \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud575\uc2ec\uc740 \uc218\uc775\uacfc \ube44\uc6a9\uc758 \ub300\uc751 \uc6d0\uce59\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc774 \ud5c8\uc704 \uc218\uc775\uc744 \uae30\ub85d\ud558\uac70\ub098 \ube44\uc6a9\uc744 \uc740\ud3d0\ud558\uc5ec \uc774\uc775\uc744 \uc778\uc704\uc801\uc73c\ub85c \ubd80\ud480\ub9ac\uc9c0 \uc54a\uc558\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \uae30\uac04 \uc218\uc815(\ub9c8\uac10) \uc5ec\ubd80\ub97c \uc810\uac80\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tham_dinh_bao_cao_luu_chuyen_tien_te_va_thuyet_minh\"><\/span><b>\ud604\uae08\ud750\ub984\ud45c \ubc0f \uc124\uba85 \uc8fc\uc11d \uac80\ud1a0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uac1c\ub150\uc740 \ud604\uae08 \ud750\ub984\uc758 \ubcc0\ud654\ub97c \uc124\uba85\ud558\ub294 \uac83\uae4c\uc9c0 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uac10\uac00\uc0c1\uac01 \ubc29\ubc95, \uc138\uae08 \uc815\ucc45, \uadf8\ub9ac\uace0 \uae30\uc5c5\uc774 \ubbf8\ub798\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\ub294 \uc7a0\uc7ac\uc801 \ubd80\ucc44\uc5d0 \ub300\ud55c \uc138\ubd80\uc801\uc778 \ub0b4\uc6a9\uc774 \uacf5\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_chuan_muc_VSA\"><\/span><b>VSA \ud45c\uc900 \uac10\uc0ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc744 \uc774\ud574\ud55c\ub2e4\ub294 \uac83\uc740 \uc911\uc694\ud55c \uc624\ub958\uac00 \uac04\uacfc\ub418\uc9c0 \uc54a\ub3c4\ub85d \ub124 \uac00\uc9c0 \uc5c4\uaca9\ud55c \ub2e8\uacc4\ub85c \uad6c\uc131\ub41c \ub17c\ub9ac\uc801\uc778 \ud504\ub85c\uc138\uc2a4\ub97c \uc774\ud574\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4723\" aria-describedby=\"caption-attachment-4723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4723\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA.jpg\" alt=\"Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chu\u1ea9n m\u1ef1c VSA\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khai-niem-kiem-toan-bao-cao-tai-chinh-Quy-trinh-thuc-hien-kiem-toan-chuan-muc-VSA-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4723\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150 \u2013 VSA \ud45c\uc900 \uac10\uc0ac \uc808\ucc28.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_kiem_toan\"><\/span><b>\uac10\uc0ac \uacc4\ud68d \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \uace0\uac1d\uc758 \uc0ac\uc5c5 \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud574 \ud559\uc2b5\ud569\ub2c8\ub2e4. \uc911\uc694\uc131 \ud310\ub2e8\uc740 \uac00\uc7a5 \uc704\ud5d8\ub3c4\uac00 \ub192\uc740 \uc601\uc5ed\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc744 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc73c\ub85c \uad6c\ud604\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_Fieldwork\"><\/span><b>\uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4 (\ud604\uc7a5 \uc870\uc0ac)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c\ub294 \ud655\uc778\uc11c, \uc7ac\uace0 \uc870\uc0ac, \uc7ac\uacc4\uc0b0, \ucd94\uc138 \ubd84\uc11d \ub4f1\uc758 \ud68c\uacc4 \uae30\ubc95\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ubc1c\uacac\ub41c \ubaa8\ub4e0 \ubd88\uc77c\uce58\ub294 \ud68c\uacc4 \ucc45\uc784\uc790 \ubc0f \uc774\uc0ac\ud68c\uc640 \uc9c1\uc811 \ub17c\uc758\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_ket_thuc_va_phat_hanh_bao_cao\"><\/span><b>\ucd5c\uc885 \ub2e8\uacc4 \ubc0f \ubcf4\uace0\uc11c \ubc1c\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc218\uc9d1\ub41c \uc99d\uac70\ub97c \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \uc758\uacac\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc808\ucc28\ub294 \uacf5\uc2dd \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc11c\uba85 \ubc0f \ubc1c\ud589\uc73c\ub85c \ub9c8\ubb34\ub9ac\ub418\uba70, \uc774 \ubcf4\uace0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uacfc \uae30\ud68d\ud22c\uc790\ubd80\uc5d0 \uc81c\ucd9c\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\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<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc758\uacac\uc744 \uc804\uc801\uc73c\ub85c \uc218\uc6a9\ud569\ub2c8\ub2e4:<\/b><span style=\"font-weight: 400;\"> \uc774 \ubcf4\uace0\uc11c\ub294 \uc0ac\uc2e4\uc744 \uc815\ud655\ud558\uace0 \uacf5\uc815\ud558\uac8c \ubc18\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud0c1\uc6d4\ud55c \uc758\uacac:<\/b><span style=\"font-weight: 400;\"> \uc77c\ubd80 \ubd88\uc77c\uce58 \uc0ac\ud56d\uc774 \uc788\uc9c0\ub9cc, \uc774\ub7ec\ud55c \ubd88\uc77c\uce58\uac00 \ubcf4\uace0\uc11c \uc804\uccb4\uc5d0 \uad11\ubc94\uc704\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc18\ub300 \uc758\uacac:<\/b><span style=\"font-weight: 400;\"> \uc624\ub958\uac00 \ub108\ubb34 \uc2ec\uac01\ud574\uc11c \ub370\uc774\ud130\ub97c \uc2e0\ub8b0\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub17c\ud3c9\uc744 \uac70\ubd80\ud568:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac \ubc94\uc704\uc758 \uc81c\ud55c\uc73c\ub85c \uc778\ud574 \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud560 \uc218 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thue_dich_vu_kiem_toan_chuyen_nghiep\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \uc804\ubb38 \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0\uac8c \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc744 \uc219\uc9c0\ud558\uace0 \uc801\uadf9\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uac83\uc740 \uc5ec\uc804\ud788 \ud68d\uae30\uc801\uc778 \uc774\uc810\uc744 \uac00\uc838\ub2e4\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_nghia_vu_thue_va_tranh_bi_phat\"><\/span><b>\uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubc8c\uae08\uc744 \ud53c\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \ud68c\uacc4 \uc624\ub958\ub294 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ub9c9\ub300\ud55c \uc138\uae08 \uccb4\ub0a9\uc73c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uaddc\uc81c \ub2f9\uad6d\uc758 \uc870\uc0ac\uc5d0 \uc55e\uc11c \uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9\uacfc \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\uc758 \uc624\ub958\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cung_co_niem_tin_voi_doi_tac_va_ngan_hang\"><\/span><b>\ud30c\ud2b8\ub108 \ubc0f \uc740\ud589\uacfc\uc758 \uc2e0\ub8b0 \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uacfc \uac19\uc740 \uacf5\uc2e0\ub825 \uc788\ub294 \ud68c\uacc4\ubc95\uc778\uc774 \uac10\uc0ac\ud55c \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc774\ub294 \ucc28\uc785 \ube44\uc6a9\uc744 \uc904\uc774\uace0 \ub300\uaddc\ubaa8 \ud504\ub85c\uc81d\ud2b8 \uc785\ucc30 \uc131\uacf5\ub960\uc744 \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cai_thien_he_thong_quan_tri_noi_bo\"><\/span><b>\ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacbd\uc601\uc9c4 \uc11c\ud55c\uc744 \ud1b5\ud574 \uc804\ubb38\uac00\ub4e4\uc740 \uc7ac\uace0 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4, \uc120\uc218\uae08 \uc9c0\uae09 \uc808\ucc28 \ub610\ub294 \uacbd\ube44 \uc2b9\uc778 \ud504\ub85c\uc138\uc2a4\uc758 \ubb38\uc81c\uc810\uc744 \ud30c\uc545\ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \uc6b4\uc601 \uc2dc\uc2a4\ud15c \uc804\ubc18\uc5d0 \ub300\ud55c \uc885\ud569\uc801\uc778 &quot;\uac74\uc804\uc131 \uc810\uac80&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khien_bao_cao_tai_chinh_bi_tu_choi\"><\/span><b>\uc7ac\ubb34 \ubcf4\uace0\uc11c \ubc18\ub824\ub85c \uc774\uc5b4\uc9c0\ub294 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc744 \uc2e4\uc2b5\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ubca0\ud2b8\ub0a8 \uae30\uc5c5\ub4e4\uc774 \ub2e4\uc74c\uacfc \uac19\uc740 \uc2e4\uc218\ub97c \uc790\uc8fc \uc800\uc9c0\ub974\ub294 \uac83\uc744 \uad00\ucc30\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4\uc5f0\ub3c4 \uc624\ub958:<\/b><span style=\"font-weight: 400;\"> \uc62c\ud574 \uc218\uc775\uc740 \uc138\uae08 \ud68c\ud53c\ub97c \uc704\ud574 \ub0b4\ub144 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc720\ud6a8\ud558\uc9c0 \uc54a\uc740 \ubb38\uc11c:<\/b><span style=\"font-weight: 400;\"> \ubd84\uc2e4\ub41c \ubc30\uc1a1 \uc601\uc218\uc99d, \uacbd\uc81c \uacc4\uc57d\uc11c \ub610\ub294 \ubcc0\uc870\ub418\uac70\ub098 \uc0ad\uc81c\ub41c \uc1a1\uc7a5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub300\uc190\ucda9\ub2f9\uae08 \uc124\uc815 \uc624\ub958:<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c 48\/2019\/TT-BTC\uc5d0 \ub530\ub974\uba74 \ub300\uc190\ucda9\ub2f9\uae08\uc774\ub098 \uc7ac\uace0\uc790\uc0b0 \ud3c9\uac00\uc808\ud558\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08\uc740 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud658\uc728 \ucc28\uc774:<\/b><span style=\"font-weight: 400;\"> \uc5f0\ub9d0 \uc678\ud654 \uc794\uc561\uc740 \uc2dc\uc911 \uc740\ud589\uc758 \ub9e4\ub9e4 \ud658\uc728\uc5d0 \ub530\ub77c \uc7ac\ud3c9\uac00\ub418\uc9c0 \uc54a\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\ub294 \ub2e8\uc21c\ud788 \ub370\uc774\ud130\ub97c \ud655\uc778\ud558\ub294 \uacbd\uc9c1\ub41c \uc808\ucc28\uac00 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc2dc\uc7a5\uc5d0\uc11c \uc2e0\ub8b0\ub3c4\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc804\ub7b5\uc801 \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4. \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \uc81c\ub300\ub85c \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc2e4\ud589\ud568\uc73c\ub85c\uc368 \uacbd\uc601\uc9c4\uc740 \ud575\uc2ec \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \uc9d1\uc911\ud558\uace0 \uc138\uae08 \ubc0f \ud68c\uacc4 \uad00\ub828 \ubc95\ub960 \ubc0f \ud68c\uacc4 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p>MAN(Master Accountant Network)\uc740 \ubca0\ud2b8\ub0a8 \ubc95\ub960 \ubc0f \uad6d\uc81c \uae30\uc900\uc5d0 \uc815\ud1b5\ud55c \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300\uc744 \ubcf4\uc720\ud55c, \uba85\ub9dd \uc788\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc785\ub2c8\ub2e4. MAN\uc740 \uc815\ud655\ud55c \ub370\uc774\ud130 \ud655\ubcf4\ub294 \ubb3c\ub860, \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac1c\uc120, \uc138\uae08 \ucd5c\uc801\ud654, \uc804\ubb38\uc801\uc778 \ub300\ucd9c \uc2e0\uccad\uc11c \uc791\uc131 \ub4f1 \ub2e4\uc591\ud55c \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ud6a8\uacfc\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud30c\ud2b8\ub108\ub97c \ucc3e\uace0 \uacc4\uc2e0\ub2e4\uba74, MAN\uc5d0 \ubb38\uc758\ud558\uc5ec \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc744 \uc0c1\ub2f4\ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/p>\n<p>&nbsp;<\/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<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc778: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e4\ub978: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/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_khai_niem_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac1c\ub150\uc5d0 \ub300\ud55c \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=\"Thoi_han_nop_bao_cao_kiem_toan_la_khi_nao\"><\/span>\uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\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\uc77c\ubc18\uc801\uc73c\ub85c \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uc790\ubcf8\uc744 \ubcf4\uc720\ud55c \uae30\uc5c5\uc758 \uacbd\uc6b0, \ub9c8\uac10\uc77c\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c(\ubcf4\ud1b5 \ub9e4\ub144 3\uc6d4 31\uc77c)\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\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=\"Doanh_nghiep_moi_thanh_lap_co_can_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\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uc601\uc5c5 \uccab \ud574\ubd80\ud130 \uc758\ubb34\uc801\uc73c\ub85c \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\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_tieu_chi_nao\"><\/span>\uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uacc4\uc0b0\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uae30\uc900\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\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uc790\uc0b0 \uaddc\ubaa8, \uc218\uc775, \uac70\ub798 \uac74\uc218 \ubc0f \uc0ac\uc5c5\uc758 \ubcf5\uc7a1\uc131\uc744 \uae30\uc900\uc73c\ub85c \ucc45\uc815\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\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n FDI, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03 h\u1eb1ng n\u0103m).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 c\u1ea7n 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 l\u00e0 doanh nghi\u1ec7p FDI th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean ho\u1ea1t \u0111\u1ed9ng, k\u1ec3 c\u1ea3 khi ch\u01b0a ph\u00e1t sinh doanh thu.\"\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\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00ed d\u1ecbch v\u1ee5 d\u1ef1a tr\u00ean quy m\u00f4 t\u00e0i s\u1ea3n, doanh thu, s\u1ed1 l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh.\"\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>Kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 kim ch\u1ec9 nam cho s\u1ef1 minh b\u1ea1ch trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p v\u00e0 to\u00e0n b\u1ed9 n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12 kh\u00f4ng ch\u1ec9 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4721","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=4721"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4721\/revisions"}],"predecessor-version":[{"id":4726,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4721\/revisions\/4726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4725"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}