{"id":4753,"date":"2026-01-22T01:26:54","date_gmt":"2026-01-22T08:26:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4753"},"modified":"2026-01-22T01:26:54","modified_gmt":"2026-01-22T08:26:54","slug":"khi-nao-can-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc778\uac00\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc2dc\uae30\ub97c \uc544\ub294 \uac83\uc740 \ubaa8\ub4e0 \uc0ac\uc5c5\uc8fc\uc640 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \uaddc\uc815 \uc900\uc218\ub97c \uc704\ud574 \ubc18\ub4dc\uc2dc \uc774\ud574\ud574\uc57c \ud560 \ud575\uc2ec \uc0ac\ud56d\uc785\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;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 \uc2dc\ud589 \uc9c0\uce68\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc758 \uace0\ub3c4\ub85c \ud1b5\ud569\ub41c \uacbd\uc81c \ud658\uacbd\uc5d0\uc11c \uc7ac\ubb34 \ud22c\uba85\uc131\uc740 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \uc790\ubcf8\uc5d0 \uc811\uadfc\ud558\uace0 \uc774\ud574\uad00\uacc4\uc790\uc640\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 &quot;\ud1b5\ud589\uc99d&quot;\uacfc\ub3c4 \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74 \ub9e4\ub144 \uc218\ub9cc \uac1c\uc758 \uae30\uc5c5\uc774 \uc815\ubcf4 \uacf5\uac1c \uc758\ubb34\ub97c \uc9c0\uace0 \uc788\uc2b5\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\uc81c\ud45c \uc81c\ucd9c<\/span><\/a><span style=\"font-weight: 400;\"> \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc774\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc138\uae08 \uc815\uc0b0\uc744 \uc120\uc81c\uc801\uc73c\ub85c \ucc98\ub9ac\ud558\uace0, \uc2dc\uc2a4\ud15c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uba70, \uad00\ud560 \uc815\ubd80 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \ub9c9\ub300\ud55c \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. MAN\uacfc \ud568\uaed8 2025\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \ucd5c\uc2e0 \ubc95\uaddc \ubc0f \uaddc\ubaa8 \uae30\uc900\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ub0b4\uc6a9\uc744 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_phap_luat\" >\ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uad00.<\/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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Cac_to_chuc_tai_chinh_tin_dung_va_bao_hiem\" >\uae08\uc735, \uc2e0\uc6a9 \ubc0f \ubcf4\ud5d8 \uae30\uad00<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >\uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uae30\uad00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_moi_ve_doanh_nghiep_quy_mo_lon_Ap_dung_tu_nam_2025\" >\ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815 (2025\ub144\ubd80\ud130 \uc2dc\ud589)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Tieu_chi_23_ve_quy_mo_doanh_nghiep\" >\uae30\uc900 2\/3: \uc0ac\uc5c5 \uaddc\ubaa8<\/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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#So_sanh_cac_nguong_quy_mo_bat_buoc_kiem_toan_tu_2025\" >2025\ub144 \uc758\ubb34 \uac10\uc0ac \uaddc\ubaa8 \uae30\uc900 \ube44\uad50<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Khi_nao_can_kiem_toan_bao_cao_tai_chinh_cho_muc_dich_tu_nguyen\" >\uc790\ubc1c\uc801 \ubaa9\uc801\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc785\ub2c8\uae4c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Phuc_vu_muc_dich_huy_dong_von_va_vay_ngan_hang\" >\uc790\ubcf8\uc744 \uc870\ub2ec\ud558\uace0 \uc740\ud589 \ub300\ucd9c\uc744 \ubc1b\ub294 \uac83\uc744 \ubaa9\uc801\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Trong_cac_thuong_vu_M_A_va_xac_dinh_gia_tri_doanh_nghiep\" >\uc778\uc218\ud569\ubcd1 \uac70\ub798 \ubc0f \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Nang_cao_uy_tin_va_tinh_minh_bach_voi_doi_tac\" >\ud30c\ud2b8\ub108\uc640\uc758 \uc2e0\ub8b0\ub3c4\uc640 \ud22c\uba85\uc131\uc744 \ub192\uc774\uc138\uc694.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Thoi_diem_thuc_hien_kiem_toan_Nhung_moc_thoi_gian_quan_trong\" >\uac10\uc0ac \uc77c\uc815: \uc8fc\uc694 \ub9c8\uc77c\uc2a4\ud1a4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_ky_ket_hop_dong_kiem_toan\" >\uac10\uc0ac \uacc4\uc57d \uccb4\uacb0 \ub9c8\uac10\uc77c.<\/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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Mua_kiem_toan_va_thoi_han_nop_bao_cao\" >\uac10\uc0ac \uc2dc\uc98c \ubc0f \ubcf4\uace0 \ub9c8\uac10\uc77c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-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><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_khi_nao_can_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Neu_doanh_nghiep_FDI_khong_thuc_hien_kiem_toan_thi_bi_phat_bao_nhieu\" >\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\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\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_nho_co_nen_tu_nguyen_kiem_toan_khong\" >\uc911\uc18c\uae30\uc5c5\uc740 \uc790\ubc1c\uc801\uc73c\ub85c \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/khi-nao-can-kiem-toan-bao-cao-tai-chinh\/#Kiem_toan_bao_cao_tai_chinh_co_thay_the_duoc_quyet_toan_thue_khong\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub85c \uc138\ubb34 \ud655\uc815 \uc5c5\ubb34\ub97c \ub300\uccb4\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_theo_quy_dinh_phap_luat\"><\/span><b>\ubc95\uc801 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uad00.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \uacb0\uc815\ud558\ub824\uba74 \uba3c\uc800 \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638\uc5d0 \uba85\uc2dc\ub41c \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1 \uae30\uad00 \ubaa9\ub85d\uc744 \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=156171\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c17\/2012\/ND-CP\ud638<\/span><\/a><span style=\"font-weight: 400;\">\ud2b9\ud788 \uc911\uc694\ud55c \ucd94\uac00 \uc0ac\ud56d\ub4e4 <\/span><a href=\"https:\/\/man.net.vn\/nghi-dinh-90-2025-nd-cp-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub450 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">FDI \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc740 \uc790\ubcf8 \uaddc\ubaa8\ub098 \uc0ac\uc5c5 \uc720\ud615\uc5d0 \uad00\uacc4\uc5c6\uc774, \uc5b8\uc81c \uc138\uae08 \uc2e0\uace0\ub97c \ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc5d0 \ub300\ud55c \ub2f5\ubcc0\uc744 \uc81c\uacf5\ud558\ub294 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. <\/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\uac83\uc774 \ubc14\ub85c \uadf8\ub8f9\uc785\ub2c8\ub2e4 <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\">\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uc8fc\uccb4\ub4e4.<\/a> \uadf8\ub4e4\uc740 \ub9e4\ub144 \uc790\uae08 \uc0ac\uc6a9 \ub0b4\uc5ed\uacfc \uad6d\uac00\uc5d0 \ub300\ud55c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\uc5d0 \ub300\ud574 \ubcf4\uace0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4755\" aria-describedby=\"caption-attachment-4755\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4755\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI.jpg\" alt=\"Khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Doanh-nghiep-co-von-dau-tu-nuoc-ngoai-FDI-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4755\" class=\"wp-caption-text\">\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI)\uc758 \uacbd\uc6b0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \uad6d\uacbd \uac04 \ud22c\uc790 \ud750\ub984\uc744 \ud1b5\uc81c\ud558\uace0 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. \uc2dc\uc758\uc801\uc808\ud55c \uc138\ubb34\uc870\uc0ac\ub294 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \uc774\uc775\uc744 \ubcf8\uad6d\uc73c\ub85c \uc1a1\ud658\ud558\uace0 \uc138\ubb34\ub2f9\uad6d\uc758 \uc870\uc0ac \uc2dc \uc124\uba85\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_to_chuc_tai_chinh_tin_dung_va_bao_hiem\"><\/span><b>\uae08\uc735, \uc2e0\uc6a9 \ubc0f \ubcf4\ud5d8 \uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc5c5\uc740\ud589, \uc2e0\uc6a9\uae30\uad00, \uae08\uc735\ud68c\uc0ac, \ubcf4\ud5d8\ud68c\uc0ac \ubc0f \ubcf4\ud5d8\uc911\uac1c\uc5c5\uc790\ub294 \ud56d\uc0c1 \uac10\uc0ac \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uad00\uc758 \uacbd\uc6b0, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc2dc\uae30\uc640 \uad00\ub828\ub41c \uc9c8\ubb38\uc740 \ub300\uac1c \uc5f0\uac04 \ud68c\uacc4 \uae30\uac04 \ub610\ub294 \uae08\uc735 \uc0c1\ud488\uc758 \uacf5\ubaa8\uc640 \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae08\uc735 \uc0b0\uc5c5\uc758 \ud2b9\uc218\uc131\uc73c\ub85c \uc778\ud574 \ub9e4\uc6b0 \ub192\uc740 \uc218\uc900\uc758 \uc2dc\uc2a4\ud15c \ubcf4\uc548\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub3c5\ub9bd\uc801\uc778 \uc81c3\uc790 \uae30\uad00\uc758 \uac10\uc0ac\ub97c \uac70\uce5c \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294 \uc601\uc5c5 \ud5c8\uac00\ub97c \uc720\uc9c0\ud558\uace0 \uc608\uae08\uc790 \ubc0f \ubcf4\ud5d8 \uacc4\uc57d\uc790\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>\uacf5\uac1c \uae30\uc5c5 \ubc0f \uc0c1\uc7a5 \uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud638\ub180\ub8f0\ub8e8 \uc99d\uad8c\uac70\ub798\uc18c(HOSE, HNX)\uc5d0 \uc0c1\uc7a5\ub418\uc5c8\uac70\ub098 \ucf5c\ub86c\ube44\uc544 \uc99d\uad8c\uac70\ub798\uc18c(UPCoM)\uc5d0 \uac70\ub798 \ub4f1\ub85d\ub41c \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \ub9e4\ub144 \ub610\ub294 6\uac1c\uc6d4\ub9c8\ub2e4 \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uac1c\uc778 \ubc0f \uae30\uad00 \ud22c\uc790\uc790\ub97c \ubcf4\ud638\ud558\uae30 \uc704\ud55c \uad6d\uac00\uc99d\uad8c\uc704\uc6d0\ud68c\uc758 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \uc804\ud1b5\uc801\uc778 \ud544\uc218 \uacfc\ubaa9\uc744 \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uacf5\uac1c\uae30\uad00 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud0c0\uac9f \uadf8\ub8f9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e4\ud589 \ube48\ub3c4<\/b><\/td>\n<\/tr>\n<tr>\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;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00<\/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;\">\uc5f0\uac04<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\ub840 \ud3c9\uac00 \ubc0f 6\uac1c\uc6d4 \ud3c9\uac00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8 \ud68c\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\uc5c5\uacc4\ubc95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_doanh_nghiep_quy_mo_lon_Ap_dung_tu_nam_2025\"><\/span><b>\ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815 (2025\ub144\ubd80\ud130 \uc2dc\ud589)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\ubc95 \uccb4\uacc4\uc758 \uc911\uc694\ud55c \uc804\ud658\uc810\uc740 \uc0ac\uc5c5 \uaddc\ubaa8 \uae30\uc900\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \uc2dc\uc810\uc744 \uacb0\uc815\ud55c \uac83\uc785\ub2c8\ub2e4. \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc55e\uc11c \uc5b8\uae09\ub41c \ud2b9\uc815 \ubc94\uc8fc\uc5d0 \uc18d\ud558\uc9c0 \uc54a\ub294 \uae30\uc5c5\uc774\ub77c\ub3c4 &quot;\ub300\uaddc\ubaa8&quot; \uae30\uc900\uc5d0 \ub3c4\ub2ec\ud558\uba74 \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4756\" aria-describedby=\"caption-attachment-4756\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4756\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025.jpg\" alt=\"Khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2025)\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh_-Quy-dinh-moi-ve-doanh-nghiep-quy-mo-lon-Ap-dung-tu-nam-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4756\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc778\uac00\uc694? \ub300\uae30\uc5c5\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815 (2025\ub144\ubd80\ud130 \uc2dc\ud589)<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_23_ve_quy_mo_doanh_nghiep\"><\/span><b>\uae30\uc900 2\/3: \uc0ac\uc5c5 \uaddc\ubaa8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc9c1\uc804 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \ub2e4\uc74c \uc138 \uac00\uc9c0 \uae30\uc900 \uc911 \ucd5c\uc18c \ub450 \uac00\uc9c0\ub97c \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \ud574\ub2f9 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc9c1\uc6d0 \uc218:<\/b><span style=\"font-weight: 400;\"> \ud3c9\uade0\uc801\uc73c\ub85c \ucc38\uac00\uc790 \uc218\ub294 \ub9e4\ub144 200\uba85\uc774 \ub118\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd1d \uc218\uc775:<\/b><span style=\"font-weight: 400;\"> \uc62c\ud574 3\ucc9c\uc5b5 VND \uc774\uc0c1\uc758 \ub9e4\ucd9c\uc744 \ub2ec\uc131\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd1d\uc790\uc0b0:<\/b><span style=\"font-weight: 400;\"> \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub530\ub974\uba74 \uc5f0\ub9d0 \uae30\uc900 \uc794\uc561\uc740 1000\uc5b5 VND\ub97c \ub118\uc5b4\uc130\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \uc0ac\ud68c\uacbd\uc81c\uc801 \uc601\ud5a5\uc774 \ud070 \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uc744 \uac15\ud654\ud558\ub824\ub294 \uc815\ubd80\uc758 \ub178\ub825\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \uae30\uc5c5 \uaddc\ubaa8\uac00 \uc774\ub7ec\ud55c \uae30\uc900\uce58\ub97c \ucd08\uacfc\ud558\uba74 \ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870\uac00 \ubcf5\uc7a1\ud574\uc9c0\ubbc0\ub85c \uc8fc\uc8fc\uc640 \uc0ac\uc5c5 \ud30c\ud2b8\ub108\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_cac_nguong_quy_mo_bat_buoc_kiem_toan_tu_2025\"><\/span><b>2025\ub144 \uc758\ubb34 \uac10\uc0ac \uaddc\ubaa8 \uae30\uc900 \ube44\uad50<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2025\ub144\ubd80\ud130\ub294 \ub178\ub3d9\ub825, \ub9e4\ucd9c, \ucd1d\uc790\uc0b0\uacfc \uad00\ub828\ub41c \uae30\uc900\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc758\ubb34 \uac10\uc0ac \uae30\uc900\uc774 \uba85\ud655\ud558\uac8c \uaddc\uc815\ub420 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc900\uc744 \uc774\ud574\ud558\uace0 \ube44\uad50\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uac10\uc0ac \uc758\ubb34\ub97c \uc0ac\uc804\uc5d0 \ud3c9\uac00\ud558\uace0, \ud544\uc694\ud55c \uc790\uc6d0\uc744 \uc900\ube44\ud558\uba70, \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc801\uc2dc\uc5d0 \uac1c\uc120\ud558\uc5ec \uc758\ubb34 \uac10\uc0ac\uac00 \ubc1c\uc0dd\ud588\uc744 \ub54c \ub2f9\ud669\ud558\uc9c0 \uc54a\uace0 \ub300\ucc98\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2025\ub144\ubd80\ud130 \uc2dc\ud589\ub420 \uc758\ubb34 \uac10\uc0ac \uaddc\ubaa8 \uae30\uc900 \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud544\uc218 \uc784\uacc4\uac12<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0: \uc2dd\ubcc4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud3c9\uade0 \ub178\ub3d9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uba85 \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uac1c\uc6d4 \uc774\uc0c1 \uae30\uac04\uc758 \uace0\uc6a9 \uacc4\uc57d\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d \uc5f0\uac04 \uc218\uc775<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\ucc9c\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc218\uc775\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d\uc790\uc0b0\uac00\uce58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uae30\ub9d0 \uc794\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ub9cc\uc57d \uadc0\uc0ac\uc758 \uc0ac\uc5c5 \uaddc\ubaa8\uac00 \uc774\ub7ec\ud55c \uc218\uce58\uc5d0 \uadfc\uc811\ud55c\ub2e4\uba74, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \ud30c\uc545\ud558\uace0 \ud544\uc694\ud55c \uc790\uc6d0\uc744 \ud655\ubcf4\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud68c\uacc4 \ubd80\uc11c\ub294 \uac10\uc0ac\uc778\uc774 \uc5c5\ubb34\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \ubb38\uc11c\ub97c \uac80\ud1a0\ud558\uace0 \uae30\ub85d\uc744 \ub300\uc870\ud560 \uc2dc\uac04\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_can_kiem_toan_bao_cao_tai_chinh_cho_muc_dich_tu_nguyen\"><\/span><b>\uc790\ubc1c\uc801 \ubaa9\uc801\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5c4\uaca9\ud55c \ubc95\uc801 \uaddc\uc815 \uc678\uc5d0\ub3c4, \uc2e4\uc81c\ub85c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc801\uadf9\uc801\uc73c\ub85c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uba74 \uacbd\uc601\uc9c4\uc758 \ubaa9\uc801\uc774\ub098 \uc81c3\uc790\uc758 \uc694\uad6c\ub97c \uc704\ud574 \uc7ac\ubb34\uc81c\ud45c\ub97c \uac10\uc0ac\ud574\uc57c \ud558\ub294 \uad6c\uccb4\uc801\uc778 \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc77c\uae4c\uc694?<\/span><\/p>\n<figure id=\"attachment_4754\" aria-describedby=\"caption-attachment-4754\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4754\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen.jpg\" alt=\"Khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ee5c \u0111\u00edch t\u1ef1 nguy\u1ec7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khi-nao-can-kiem-toan-bao-cao-tai-chinh-cho-muc-dich-tu-nguyen-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4754\" class=\"wp-caption-text\">\uc790\ubc1c\uc801 \ubaa9\uc801\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc785\ub2c8\uae4c?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phuc_vu_muc_dich_huy_dong_von_va_vay_ngan_hang\"><\/span><b>\uc790\ubcf8\uc744 \uc870\ub2ec\ud558\uace0 \uc740\ud589 \ub300\ucd9c\uc744 \ubc1b\ub294 \uac83\uc744 \ubaa9\uc801\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \ub300\ubd80\ubd84\uc758 \uc0c1\uc5c5 \uc740\ud589\uc740 \uae30\uc5c5\uc774 \uc911\uc7a5\uae30 \ub300\ucd9c\uc744 \uc2e0\uccad\ud560 \ub54c \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4. \uc740\ud589\uc740 \uace0\uac1d\uc758 \uc7ac\ubb34 \uc815\ubcf4\uac00 \uc9c4\uc2e4\ub418\uace0 \uc0c1\ud658 \ub2a5\ub825\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud55c\ub2e4\ub294 \uac1d\uad00\uc801\uc778 \ud655\uc2e0\uc744 \ud544\uc694\ub85c \ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc740 \ub300\uac1c \uae30\uc5c5\uc774 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud655\uc7a5\uc744 \uacc4\ud68d\ud558\uac70\ub098 \uc2e0\uaddc \ud504\ub85c\uc81d\ud2b8\uc5d0 \ud22c\uc790\ud560 \uc2dc\uae30\uc640 \uc77c\uce58\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trong_cac_thuong_vu_M_A_va_xac_dinh_gia_tri_doanh_nghiep\"><\/span><b>\uc778\uc218\ud569\ubcd1 \uac70\ub798 \ubc0f \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc778\uc218\ud569\ubcd1(M&amp;A)\uc5d0\uc11c \ub9e4\uc218\uc790\ub294 \ub9e4\ub3c4\uc790\uc5d0\uac8c MAN\uacfc \uac19\uc740 \uacf5\uc2e0\ub825 \uc788\ub294 \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c\ub97c \uc694\uad6c\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \uc544\ub294 \uac83\uc740 \ub2f9\uc0ac\uc790\ub4e4\uc774 &quot;\uae68\ub057\ud55c&quot; \ub370\uc774\ud130\ub97c \uae30\ubc18\uc73c\ub85c \uae30\uc5c5 \uac00\uce58 \ud3c9\uac00\uc5d0 \ud569\uc758\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uac70\ub798 \ud6c4 \ubd84\uc7c1\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_va_tinh_minh_bach_voi_doi_tac\"><\/span><b>\ud30c\ud2b8\ub108\uc640\uc758 \uc2e0\ub8b0\ub3c4\uc640 \ud22c\uba85\uc131\uc744 \ub192\uc774\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \ud504\ub85c\uc81d\ud2b8 \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud558\uac70\ub098 \ub2e4\uad6d\uc801 \uae30\uc5c5\uacfc \ud611\ub825\ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \uac10\uc0ac \uc7ac\ubb34\uc81c\ud45c\ub294 \uc5c4\uccad\ub09c \uacbd\uc7c1 \uc6b0\uc704 \uc694\uc18c\uc785\ub2c8\ub2e4. \uc774\uc81c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc5b8\uc81c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc740 \ub354 \uc774\uc0c1 &quot;\uc758\ubb34\uc801\uc778\uac00?&quot;\uac00 \uc544\ub2c8\ub77c &quot;\ube0c\ub79c\ub4dc \uc774\ubbf8\uc9c0 \ucd5c\uc801\ud654\ub97c \uc704\ud574 \uc5b8\uc81c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294\uac00?&quot;\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_thuc_hien_kiem_toan_Nhung_moc_thoi_gian_quan_trong\"><\/span><b>\uac10\uc0ac \uc77c\uc815: \uc8fc\uc694 \ub9c8\uc77c\uc2a4\ud1a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \uc5b4\ub5a4 \uc8fc\uccb4\ub97c \uc5b8\uc81c \uac10\uc0ac\ud574\uc57c \ud558\ub294\uc9c0 \uc774\ud574\ud558\ub294 \uac83\ub9cc\uc73c\ub85c\ub294 \ucda9\ubd84\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ubcf4\uace0 \uc694\uac74\uc744 \uc704\ubc18\ud558\uc9c0 \uc54a\ub3c4\ub85d \uac10\uc0ac \uc2dc\uae30 \ubc0f \uc77c\uc815 \ub610\ud55c \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_ky_ket_hop_dong_kiem_toan\"><\/span><b>\uac10\uc0ac \uacc4\uc57d \uccb4\uacb0 \ub9c8\uac10\uc77c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uc758\ubb34 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c 30\uc77c \uc804\uae4c\uc9c0 \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc778\uacfc \uacc4\uc57d\uc744 \uccb4\uacb0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ud68c\uacc4\uc5f0\ub3c4\uac00 12\uc6d4 31\uc77c\uc5d0 \uc885\ub8cc\ub418\ub294 \uacbd\uc6b0 12\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uacc4\uc57d\uc744 \ud655\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \ubbf8\ub9ac \ud30c\uc545\ud558\uba74 \uae30\uc5c5\uc740 \ud569\ub9ac\uc801\uc778 \uc218\uc218\ub8cc\ub97c \uc81c\uc2dc\ud558\ub294 \uc801\ud569\ud55c \uac10\uc0ac\ubc95\uc778\uc744 \uc120\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mua_kiem_toan_va_thoi_han_nop_bao_cao\"><\/span><b>\uac10\uc0ac \uc2dc\uc98c \ubc0f \ubcf4\uace0 \ub9c8\uac10\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \uac10\uc0ac \uc131\uc218\uae30\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\ub144 1\ubd84\uae30(1\uc6d4~4\uc6d4)\uc785\ub2c8\ub2e4. \uad6d\uc601\uae30\uc5c5\uc758 \uacbd\uc6b0 \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc740 \ubcf4\ud1b5 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc785\ub2c8\ub2e4. \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5 \ub610\ud55c \uc77c\ubc18\uc801\uc73c\ub85c 3\uc6d4 31\uc77c \uc774\uc804\uc5d0 \uc138\ubb34\ud1b5\uacc4\ud22c\uc790\uacc4\ud68d\uad6d\uc5d0 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc2dc\uae30\ub97c \ubbf8\ub9ac \ud30c\uc545\ud558\uace0 \uac10\uc0ac\uc778\uacfc \uc77c\uc815\uc744 \uc870\uc728\ud558\uba74 \uc5c5\ubb34 \uacfc\ubd80\ud558\uc640 \ucd09\ubc15\ud55c \uc77c\uc815\uc73c\ub85c \uc778\ud55c \uc624\ub958\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\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 \ud544\uc694 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uac83\uc740 \ubc95\ub960\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\uc640 \ub6f0\uc5b4\ub09c \uc704\ud5d8 \uad00\ub9ac \ub2a5\ub825\uc744 \uc694\uad6c\ud558\ub294 \ubcf5\uc7a1\ud55c \ubb38\uc81c\uc785\ub2c8\ub2e4. \uac10\uc0ac \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc81c \ud611\ub825\uc758 \uae30\ud68c\ub97c \uc5f4\uc5b4\uc8fc\uace0 \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uc785\uc9c0\uc640 \uba85\uc131\uc744 \uac15\ud654\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4. 2025\ub144\ubd80\ud130 \uc0c8\ub85c\uc6b4 \uaddc\ubaa8 \uae30\uc900\uc774 \uc801\uc6a9\ub428\uc5d0 \ub530\ub77c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uae30\uc5c5\uc758 \uc218\uac00 \ud06c\uac8c \uc99d\uac00\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\uba70, \uc774\uc5d0 \ub530\ub77c \uacbd\uc601\uc9c4\uc740 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uce21\uba74\uc5d0\uc11c \ucca0\uc800\ud55c \uc900\ube44\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uae30\uc5c5\ub4e4\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \uacaa\ub294 \uc5b4\ub824\uc6c0\uc744 \uc774\ud574\ud558\uace0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc804\ubb38\uc131\uacfc \uc2e0\ub8b0\ub3c4\ub97c \ubc14\ud0d5\uc73c\ub85c \ub192\uc740 \uc218\uc900\uc758 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc138\ubc95\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uacbd\ud5d8 \ub9ce\uc740 \uac10\uc0ac\ud300\uc774 \uc815\uc9c1\ud558\uace0 \uac1d\uad00\uc801\uc778 \ubcf4\uace0\uc11c\uc640 \uac00\uce58 \uc788\ub294 \uc870\uc5b8\uc744 \ud1b5\ud574 \uadc0\uc0ac\uc758 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uac1c\uc120\uc744 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\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<h3><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><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \ud3c9\uac00 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\uc694\uccad\uc5d0 \ub530\ub978 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc644\ub8cc<\/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=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_khi_nao_can_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/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=\"Neu_doanh_nghiep_FDI_khong_thuc_hien_kiem_toan_thi_bi_phat_bao_nhieu\"><\/span>\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\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\ubc95\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc758\ubb34 \ub300\uc0c1 \uae30\uc5c5\uc774 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 4\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 5\ucc9c\ub9cc \ub3d9\uc5d0 \ub2ec\ud558\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \uc815\ud655\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc774 \uae30\uc5c5 \uc608\uc0b0\uc744 \ubcf4\ud638\ud558\ub294 \uac00\uc7a5 \uc88b\uc740 \ubc29\ubc95\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_nho_co_nen_tu_nguyen_kiem_toan_khong\"><\/span>\uc911\uc18c\uae30\uc5c5\uc740 \uc790\ubc1c\uc801\uc73c\ub85c \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \ud5a5\ud6c4 3~5\ub144 \ub0b4\uc5d0 \uc790\uae08 \uc870\ub2ec\uc774\ub098 \uae30\uc5c5\uacf5\uac1c(IPO)\ub97c \uacc4\ud68d\ud558\uace0 \uc788\ub2e4\uba74 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc2dc\uae30\ub97c \ubbf8\ub9ac \uc815\ud574\ub450\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud22c\uba85\ud558\uace0 \uc804\ubb38\uc801\uc778 \uc7ac\ubb34 \uae30\ub85d\uc744 \uad6c\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_co_thay_the_duoc_quyet_toan_thue_khong\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub85c \uc138\ubb34 \ud655\uc815 \uc5c5\ubb34\ub97c \ub300\uccb4\ud560 \uc218 \uc788\uc744\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\ub3c5\ub9bd\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac\uc640 \uc138\uae08 \uc815\uc0b0\uc740 \ubcc4\uac1c\uc758 \ud65c\ub3d9\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uac00 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \uc54c\uace0 \uc81c\ub300\ub85c \uc218\ud589\ud558\uba74 \ud68c\uacc4 \ub370\uc774\ud130\uac00 \ud45c\uc900\ud654\ub418\uc5b4 \uc774\ud6c4 \uc138\uae08 \uc815\uc0b0 \uc808\ucc28\uac00 \ub354 \ube68\ub77c\uc9c0\uace0 \ubbf8\ub0a9 \uc138\uae08 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc774 \uc904\uc5b4\ub4ed\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\": \"N\u1ebfu doanh nghi\u1ec7p FDI kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000\u0111 \u0111\u1ebfn 50.000.000\u0111. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u r\u00f5 khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 ng\u00e2n s\u00e1ch c\u00f4ng ty.\"\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 nh\u1ecf c\u00f3 n\u00ean t\u1ef1 nguy\u1ec7n 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\": \"D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c, nh\u01b0ng n\u1ebfu b\u1ea1n \u0111ang c\u00f3 \u00fd \u0111\u1ecbnh g\u1ecdi v\u1ed1n ho\u1eb7c chu\u1ea9n b\u1ecb cho l\u1ed9 tr\u00ecnh l\u00ean s\u00e0n trong 3-5 n\u0103m t\u1edbi, b\u1ea1n n\u00ean b\u1eaft \u0111\u1ea7u x\u00e1c \u0111\u1ecbnh khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ngay t\u1eeb b\u00e2y gi\u1edd. \u0110i\u1ec1u n\u00e0y gi\u00fap x\u00e2y d\u1ef1ng m\u1ed9t l\u1ecbch s\u1eed t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau. Tuy nhi\u00ean, khi bi\u1ebft khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n n\u00f3 t\u1ed1t, d\u1eef li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, gi\u00fap qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y di\u1ec5n ra nhanh ch\u00f3ng v\u00e0 \u00edt r\u1ee7i ro b\u1ecb truy thu h\u01a1n.\"\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>Khi n\u00e0o c\u1ea7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e2u h\u1ecfi then ch\u1ed1t m\u00e0 m\u1ecdi ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam \u0111ang h\u1ed9i [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4757,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,25],"tags":[],"class_list":["post-4753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4753","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=4753"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4753\/revisions"}],"predecessor-version":[{"id":4758,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4753\/revisions\/4758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4757"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}