{"id":4792,"date":"2026-01-27T19:20:47","date_gmt":"2026-01-28T02:20:47","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4792"},"modified":"2026-01-27T19:29:01","modified_gmt":"2026-01-28T02:29:01","slug":"dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/","title":{"rendered":"\uc81c1\uad6c\uc5ed \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc 1\uad70\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud68c\uacc4 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4. \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc138\ubc95\uacfc \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \uc18d\uc5d0\uc11c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ubc95\uc778\uc744 \uc120\uc815\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uacbd\uc601\uc9c4\uc774 \uc704\ud5d8\uc744 \ud30c\uc545\ud558\uace0 \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uba70 \ud22c\uc790\uc790, \uc740\ud589 \ubc0f \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc911\uc694\ud55c \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p>\uc5d0 \ub530\ub974\uba74 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 67\/2011\/QH12<\/a>, <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\">FDI \uae30\uc5c5<\/a>\uae08\uc735\uae30\uad00\uacfc \uc0c1\uc7a5 \uae30\uc5c5\uc740 \ub9e4\ub144 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc81c1\uad6c\uc5ed\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 200\/2014\/TT-BTC<\/a>\uc774\ub294 \uc218\uc775, \ube44\uc6a9 \ubc0f \ucda9\ub2f9\uae08 \uae30\ub85d \uc624\ub958 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uacb0\uacfc\uc801\uc73c\ub85c \uae30\uc5c5\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \ud53c\ud558\uace0 \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc758 \ud22c\uba85\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Tai_sao_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1_lai_cuc_ky_quan_trong\" >\uc81c1\uc9c0\uad6c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1_chuyen_nghiep\" >\uc81c1\uad6c\uc758 \uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad6c\ud604 \ud504\ub85c\uc138\uc2a4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Giai_doan_1_Lap_ke_hoach_va_khao_sat\" >1\ub2e8\uacc4: \uacc4\ud68d \ubc0f \uc870\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Giai_doan_2_Thuc_hien_kiem_toan_tai_hien_truong\" >2\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac \uc2e4\uc2dc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Loi_ich_khi_doanh_nghiep_lua_chon_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\" >\uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud558\ub294 \uae30\uc5c5\uc744 \uc704\ud55c \ud61c\ud0dd.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Nhung_luu_y_ve_quyet_toan_thue_khi_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\" >\uc81c1\uc9c0\uad6c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \uc138\uae08 \uc815\uc0b0\uc5d0 \uad00\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Bang_gia_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1_moi_nhat\" >\uc81c1\uad6c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ucd5c\uc2e0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_cho_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\" >MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c: \uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ud30c\ud2b8\ub108\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\" >\uc81c1\uc9c0\uad6c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Doanh_nghiep_moi_thanh_lap_tai_Quan_1_co_can_kiem_toan_khong\" >\uc81c1\uad6c\uc5ed\uc5d0 \uc0c8\ub85c \uc124\ub9bd\ub41c \uc0ac\uc5c5\uccb4\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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Chi_phi_kiem_toan_co_duoc_tinh_la_chi_phi_hop_ly_khi_tinh_thue_TNDN_khong\" >\uac10\uc0ac \uc218\uc218\ub8cc\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\uae4c?<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-1\/#Kiem_toan_doc_lap_khac_gi_voi_thanh_tra_thue\" >\ub3c5\ub9bd \ud68c\uacc4 \uac10\uc0ac\ub294 \uc138\ubb34 \uc870\uc0ac\uc640 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1_lai_cuc_ky_quan_trong\"><\/span><b>\uc81c1\uc9c0\uad6c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc\uc758 \uae08\uc735 \uc911\uc2ec\uc9c0\uc778 1\uad6c\uc5d0\ub294 \uc218\ub9ce\uc740 \ub2e4\uad6d\uc801 \uae30\uc5c5\uacfc \ub300\uae30\uc5c5 \ubcf8\uc0ac\uac00 \uc790\ub9ac\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774\uacf3\uc5d0\uc11c\ub294 \ub2e4\ub978 \uc5b4\ub290 \uc9c0\uc5ed\ubcf4\ub2e4 \uc7ac\ubb34 \ubcf4\uace0\uc758 \uc815\ud655\uc131\uc5d0 \ub300\ud55c \uc694\uad6c\uac00 \ub192\uc2b5\ub2c8\ub2e4. 1\uad6c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc911\uc694\ud55c \uc624\ub958\ub97c \uc81c\uac70\ud558\uace0 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uac00 \uae30\uc5c5\uc758 \uc790\ubcf8\uacfc \uc790\uc0b0 \uc0c1\ud0dc\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ud544\ud130 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \uae30\uc5c5\uc740 2015\ub144 \ud68c\uacc4\ubc95 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uad00\ub828 \uc9c0\uce68\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud558\uac70\ub098 \uc778\uc218\ud569\ubcd1(M&amp;A) \uac70\ub798\ub97c \uc218\ud589\ud560 \ub54c \ub192\uc740 \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4796\" aria-describedby=\"caption-attachment-4796\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4796\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-lai-cuc-ky-quan-trong.jpg\" alt=\"T\u1ea1i sao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1eadn 1 l\u1ea1i c\u1ef1c k\u1ef3 quan tr\u1ecdng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-lai-cuc-ky-quan-trong.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-lai-cuc-ky-quan-trong-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-lai-cuc-ky-quan-trong-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-lai-cuc-ky-quan-trong-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-lai-cuc-ky-quan-trong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4796\" class=\"wp-caption-text\">\uc81c1\uc9c0\uad6c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc740 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub9cc\uc57d \uae30\uc5c5\uc774 \uc774\ub7ec\ud55c \uc758\ubb34\ub97c \uc774\ud589\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \ud68c\uacc4 \ubd84\uc57c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub77c \uc218\ucc9c\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud604\ud589 \ubc95\uaddc \uc900\uc218 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.1463%;\"><b>\ud0c0\uac9f \uadf8\ub8f9<\/b><\/td>\n<td style=\"text-align: center; width: 32.7655%;\"><b>\ubc95\uc801 \uaddc\uc815<\/b><\/td>\n<td style=\"text-align: center; width: 43.1864%;\"><b>\uac10\uc0ac \uc694\uccad<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.1463%;\"><span style=\"font-weight: 400;\">FDI \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center; width: 32.7655%;\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/td>\n<td style=\"text-align: center; width: 43.1864%;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc694\uad6c \uc0ac\ud56d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.1463%;\"><span style=\"font-weight: 400;\">\uacf5\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center; width: 32.7655%;\"><span style=\"font-weight: 400;\">\uc99d\uad8c\ubc95 2019<\/span><\/td>\n<td style=\"text-align: center; width: 43.1864%;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \ud544\uc218 \ubc0f 6\uac1c\uc6d4\ub9c8\ub2e4 \uac80\ud1a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.1463%;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00<\/span><\/td>\n<td style=\"text-align: center; width: 32.7655%;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<td style=\"text-align: center; width: 43.1864%;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc694\uad6c \uc0ac\ud56d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.1463%;\"><span style=\"font-weight: 400;\">\uc774 \ud504\ub85c\uc81d\ud2b8\ub294 \uacf5\uc801\uac1c\ubc1c\uc6d0\uc870(ODA)\uc758 \uc790\uae08 \uc9c0\uc6d0\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 32.7655%;\"><span style=\"font-weight: 400;\">\uc815\ubd80\ub839<\/span><\/td>\n<td style=\"text-align: center; width: 43.1864%;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc77c\uc815\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uc2dc\uba74 \ubaa8\ub4e0 \uc218\uce58\uac00 \uc815\ud655\ud55c \uae30\uc900\uc5d0 \ub530\ub77c \ucca0\uc800\ud558\uac8c \uac80\ud1a0 \ubc0f \uad50\ucc28 \ud655\uc778\ub418\uc5c8\uc73c\ubbc0\ub85c \uc138\ubb34 \uac10\uc0ac \uc2dc \uc644\ubcbd\ud55c \uc548\uc2ec\uc744 \ub204\ub9ac\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1_chuyen_nghiep\"><\/span><b>\uc81c1\uad6c\uc758 \uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad6c\ud604 \ud504\ub85c\uc138\uc2a4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucca0\uc800\ud55c \uac10\uc0ac \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uac1d\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc2e4\uc9c8\uc801\uc778 \uac80\ud1a0\ub85c \uc2dc\uc791\ub429\ub2c8\ub2e4. \uc81c1\uad6c\uc5ed\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ub2e8\uc21c\ud788 \uc7a5\ubd80\uc758 \uc22b\uc790\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \uae30\uc5c5 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4 \ub0b4\uc758 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\ub294 \ub370\uae4c\uc9c0 \ub098\uc544\uac11\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc740\ud589 \uc794\uace0 \ud655\uc778, \uc7ac\uace0 \uc870\uc0ac, \ub9e4\ucd9c\ucc44\uad8c \ubc0f \ub9e4\uc785\ucc44\ubb34 \ub300\uc870 \ub4f1\uc758 \uc808\ucc28\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. \uc774\ub294 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uae30\ub85d\ub41c \uc790\uc0b0\uc758 \uc2e4\uc9c8\uc801\uc774\uace0 \ud569\ubc95\uc801\uc778 \uc18c\uc720\uad8c\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \ud544\uc218\uc801\uc778 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4795\" aria-describedby=\"caption-attachment-4795\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4795\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-trien-khai-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-chuyen-nghiep.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1eadn 1 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-trien-khai-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-trien-khai-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-chuyen-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-trien-khai-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-trien-khai-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-chuyen-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-trien-khai-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4795\" class=\"wp-caption-text\">\uc81c1\uad6c\uc758 \uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad6c\ud604 \ud504\ub85c\uc138\uc2a4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_va_khao_sat\"><\/span><b>1\ub2e8\uacc4: \uacc4\ud68d \ubc0f \uc870\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uc81c1\uc9c0\uad6c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ud574\ub2f9 \uae30\uc5c5\uc758 \uc0ac\uc5c5 \ubaa8\ub378\uacfc \uc0b0\uc5c5 \ud2b9\uc131\uc744 \ud30c\uc545\ud558\uac8c \ub429\ub2c8\ub2e4. \ub610\ud55c \uc911\uc694\ub3c4 \uc218\uc900\uc744 \uacb0\uc815\ud558\uc5ec \uc7ac\uace0 \ub610\ub294 \uc120\uc218\uc218\uc775\uacfc \uac19\uc740 \uace0\uc704\ud5d8 \ud56d\ubaa9\uc5d0 \ub300\ud55c \uac80\ud1a0\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\ubd80\uc801\uc778 \uacc4\ud68d \uc218\ub9bd\uc740 \ud604\uc7a5 \uc791\uc5c5\uc5d0 \uc18c\uc694\ub418\ub294 \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uc5ec \uc77c\uc0c1\uc801\uc778 \uc0dd\uc0b0 \ubc0f \ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_toan_tai_hien_truong\"><\/span><b>2\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac \uc2e4\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc6d0\ubcf8 \uc11c\ub958, \uc1a1\uc7a5 \ubc0f \uacbd\uc81c \uacc4\uc57d\uc11c\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4. \uc81c1\uad6c\uc5ed\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc774 \ub2e8\uacc4\uc5d0\uc11c \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub370\uc774\ud130\uc640 \uc2e4\uc81c \uac70\ub798 \ub0b4\uc5ed\uc744 \ube44\uad50\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uac1d\uad00\uc131\uacfc \ud3ec\uad04\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ud655\ub960 \ud45c\ubcf8 \ucd94\ucd9c \ubc29\ubc95\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uac10\uc0ac\ub97c \uc9c4\ud589\ud560 \ub54c \uc900\ube44\ud574\uc57c \ud560 \ubb38\uc11c \ubaa9\ub85d\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>\uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \ub54c \uc900\ube44\ud574\uc57c \ud560 \ubb38\uc11c \uc694\uc57d.<\/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>\ubb38\uc11c \uc885\ub958<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac80\uc0ac\uc758 \ubaa9\uc801<\/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;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0c1\uc138 \ub370\uc774\ud130\uc640 \uc694\uc57d \ub370\uc774\ud130\ub97c \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/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;\">\uace0\uc6a9 \uacc4\uc57d \ubc0f \uae09\uc5ec<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ud655\uc778\ud558\uc138\uc694.<\/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;\">\ud310\ub9e4 \uacc4\uc57d\uc11c, \uc138\uad00 \uc2e0\uace0\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uacfc \ub9e4\ucd9c\uc6d0\uac00\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/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;\">\uc790\uc0b0 \ubc0f \uc0c1\ud488\uc758 \uc7ac\uace0 \uae30\ub85d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc0b0\uc758 \uc874\uc7ac \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_lua_chon_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\"><\/span><b>\uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud558\ub294 \uae30\uc5c5\uc744 \uc704\ud55c \ud61c\ud0dd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uac00\uc7a5 \ud070 \uc774\uc810\uc740 \ud22c\uba85\uc131\uc785\ub2c8\ub2e4. \uc8fc\uc8fc\ub098 \ud22c\uc790\uc790\uc5d0\uac8c \uc788\uc5b4, <\/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;\"> \uac10\uc0ac\uc778\uc758 \ud655\uc778\uc740 \uacbd\uc601\uc9c4\uc758 \uc131\uacfc\ub97c \uc785\uc99d\ud558\ub294 \uac00\uc7a5 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc99d\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uac10\uc0ac\uc778\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc138\ubb34\uc5d0 \ub300\ud55c \ud3ed\ub113\uc740 \uc9c0\uc2dd\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc5c5\ubb34\ub97c \uc218\ud589\ud558\ub294 \ub3d9\uc548 \uae30\uc5c5\uc774 \ud68c\uacc4 \uc624\ub958\ub97c \uc218\uc815\ud558\uace0 \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub77c \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \ud569\ubc95\uc801\uc73c\ub85c \ub0a9\ubd80\ud560 \uc218 \uc788\ub3c4\ub85d \uadc0\uc911\ud55c \uc870\uc5b8\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c1\uc9c0\uad6c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud1b5\ud574 \uc7ac\ubb34 \uad00\ub9ac\uc0c1\uc758 \ubb38\uc81c\uc810\uc744 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc790\uc7ac\ub098 \uc0c1\ud488 \uc190\uc2e4, \ub610\ub294 \uc81c\ub300\ub85c \uad00\ub9ac\ub418\uc9c0 \uc54a\ub294 \uc5f0\uccb4 \ucc44\ubb34 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc2dc\uc815 \uc870\uce58\ub97c \uad8c\uace0\ud558\ub294 &quot;\uacbd\uc601\uc9c4 \uad8c\uace0 \uc11c\ud55c&quot;\uc744 \ubc1c\ud589\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_ve_quyet_toan_thue_khi_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\"><\/span><b>\uc81c1\uc9c0\uad6c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \uc138\uae08 \uc815\uc0b0\uc5d0 \uad00\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0\uc740 \uac10\uc0ac \uacfc\uc815\uc758 \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc804\ubb38\uac00\ub4e4\uc740 \uc5f0\uac04 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uc5ec \uac10\uc0ac \ub300\uc0c1 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc218\uce58\uc640 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 92\/2015\/TT-BTC\uc5d0 \ub530\ub974\uba74 \uac1c\uc778\uacfc \uc870\uc9c1\uc740 \uc138\uae08 \uc2e0\uace0 \uc11c\ub958 \uc81c\ucd9c \uae30\ud55c\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc804\ubb38 \ud68c\uacc4\ud300\uc758 \uc9c0\uc6d0\uc744 \ubc1b\uc73c\uba74 \uae30\uc5c5\uc740 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc744 \uacfc\uc18c\ud3c9\uac00\ud558\uac70\ub098 \uacfc\uc138 \uc18c\ub4dd\uc744 \uacfc\uc18c \uc2e0\uace0\ud558\ub294 \ub4f1\uc758 \uc77c\ubc18\uc801\uc778 \uc624\ub958\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4794\" aria-describedby=\"caption-attachment-4794\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4794\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-ve-quyet-toan-thue-khi-su-dung-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1eadn 1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-ve-quyet-toan-thue-khi-su-dung-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-ve-quyet-toan-thue-khi-su-dung-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-ve-quyet-toan-thue-khi-su-dung-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-ve-quyet-toan-thue-khi-su-dung-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-luu-y-ve-quyet-toan-thue-khi-su-dung-dich-vu-kiem-toan-bao-cao-tai-chinh-Quan-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4794\" class=\"wp-caption-text\">\uc81c1\uc9c0\uad6c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud560 \ub54c \uc138\uae08 \uc815\uc0b0\uc5d0 \uad00\ud55c \ucc38\uace0 \uc0ac\ud56d.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \uacf5\uc778 \uc138\uae08 \uc815\uc0b0 \uae30\uad00\uc744 \uc2dd\ubcc4\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc800\ud76c \uc81c1\uc9c0\uad6c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uc9c1\uc6d0\uc744 \ubd84\ub958\ud558\uace0 \uc138\uae08 \uacf5\uc81c \uc11c\ub958\ub97c \uc218\uc9d1\ud558\uc5ec \uc591\uc2dd 02\/QTT-TNCN\uc744 \uc815\ud655\ud558\uac8c \uc791\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \uc548\ub0b4\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud574\ub2f9 \uc5f0\ub3c4 \ub610\ub294 \ud68c\uacc4\uc5f0\ub3c4\uac00 \ub05d\ub09c \ud6c4 \uc138 \ubc88\uc9f8 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uc785\ub2c8\ub2e4. \ub2a6\uac8c \uc2e0\uace0\ud560 \uacbd\uc6b0 \uc0c1\ub2f9\ud55c \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1_moi_nhat\"><\/span><b>\uc81c1\uad6c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ucd5c\uc2e0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc218\uc218\ub8cc <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> District 1\uc758 \uc704\uce58\ub294 \uace0\uc815\ub418\uc5b4 \uc788\uc9c0 \uc54a\uace0 \ucd1d\uc790\uc0b0, \ub9e4\ucd9c, \uac70\ub798 \uac74\uc218, \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \ubcf5\uc7a1\uc131 \ub4f1 \uc5ec\ub7ec \uc694\uc778\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc800\ud76c\ub294 \ud56d\uc0c1 \uc0ac\uc5c5 \ud22c\uc790\uc5d0 \uc0c1\uc751\ud558\ub294 \uac00\uce58\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ub798\ub294 \ucc38\uace0\uc6a9 \uacac\uc801\uc11c\uc785\ub2c8\ub2e4(\uc2e4\uc81c \uac00\uaca9\uc740 \ud604\uc7a5 \uc870\uc0ac \ud6c4 \uc548\ub0b4\ud574 \ub4dc\ub9bd\ub2c8\ub2e4).<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc81c1\uad6c\uc758 \ucd5c\uc2e0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9 \uc694\uc57d\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc5c5 \uaddc\ubaa8 (\uc5f0\uac04 \ub9e4\ucd9c\uc561)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc (\ucc38\uace0\uc6a9)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 VND \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15,000,000 ~ 25,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5~1000\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,500\ub9cc~5,000\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacac\uc801\uc744 \uc9c1\uc811 \ubc1b\uc544\ubcf4\uc2dc\ub824\uba74 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc774\uba70, \uadc0\uc0ac\uc758 \uad6c\uccb4\uc801\uc778 \uc0ac\uc5c5 \uc694\uad6c\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \uc0c1\uc138 \uacac\uc801\uc744 \ubc1b\uc73c\uc2dc\ub824\uba74 \ub2f9\uc0ac\uc5d0 \uc9c1\uc811 \ubb38\uc758\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: center;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_cho_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\"><\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c: \uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ud30c\ud2b8\ub108\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uc7ac\ubb34\uc81c\ud45c\uc758 \ubaa8\ub4e0 \uc22b\uc790\uac00 \uae30\uc5c5\uc758 \ub178\ub825\uc744 \ubc18\uc601\ud55c\ub2e4\ub294 \uac83\uc744 \uc798 \uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c MAN\uc758 \uc81c1\uc9c0\uad6c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ub2e8\uc21c\ud55c \uac80\ud1a0\ub97c \ub118\uc5b4 \uae30\uc5c5\uc774 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \ub2ec\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uace0 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uac10\uc0ac\ud300\uc740 \ubaa8\ub450 \ubca0\ud2b8\ub0a8 \ubc0f \uad6d\uc81c \uacf5\uc778\ud68c\uacc4\uc0ac \uc790\uaca9\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70, 1\uad70 \uc9c0\uc5ed\uc758 \uc0ac\uc5c5 \ud658\uacbd\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c\ub294 \ucca0\uc800\ud55c \uae30\ubc00 \uc720\uc9c0\ub97c \uc57d\uc18d\ub4dc\ub9ac\uba70, \uace0\uac1d\uc5d0\uac8c \ucd5c\uc0c1\uc758 \uc7ac\ubb34 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \ub2e8\uc21c\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\uacf5\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uace0\uac1d \uc5ec\ub7ec\ubd84\uaed8 \uc548\uc2ec\uc744 \ub4dc\ub9bd\ub2c8\ub2e4. MAN\uc740 \uc804\ubb38\uc801\uc778 \uc724\ub9ac\uc640 \ud5cc\uc2e0\uc744 \ubc14\ud0d5\uc73c\ub85c \uc81c1\uc9c0\uad6c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \ud30c\ud2b8\ub108\uc640 \ub300\uae30\uc5c5\ub4e4\uc758 \uc2e0\ub8b0\ub97c \uafb8\uc900\ud788 \uc5bb\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c \uc5c5\ubb34 \ud504\ub85c\uc138\uc2a4\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-quoc-te\/\"><span style=\"font-weight: 400;\">\uad6d\uc81c\uae30\uad6c\ud611\ud68c(ISA)<\/span><\/a><span style=\"font-weight: 400;\">\uac10\uc0ac \uacb0\uacfc\uac00 \ubaa8\ub4e0 \uc815\ubd80 \uae30\uad00 \ubc0f \uae08\uc735 \uae30\uad00\uc5d0\uc11c \uc218\uc6a9\ub420 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\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;\">1\uad70\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc744 \ubd88\ud544\uc694\ud55c \ubc95\uc801, \uc7ac\uc815\uc801 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ud558\ub294 &quot;\ubc29\ud328&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ud22c\uba85\ud558\uace0 \uae68\ub057\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \ubcf4\uc720\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc7ac\uc815\ubd80\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud6a8\uacfc\uc801\uc778 \uc0ac\uc5c5 \ud611\ub825, \uc790\uae08 \uc870\ub2ec, \ud22c\uc790 \uc720\uce58 \ub4f1 \ub2e4\uc591\ud55c \uae30\ud68c\ub97c \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uac00 District 1 \uc9c0\uc5ed\uc5d0\uc11c \uc2e0\ub8b0\ud560 \uc218 \uc788\uace0 \uc804\ubb38\uc801\uc774\uba70 \ud5cc\uc2e0\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \ucc3e\uace0 \uacc4\uc2e0\ub2e4\uba74, \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. MAN\uc740 \ud3ec\uad04\uc801\uc778 \uac10\uc0ac \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uc5ec \uadc0\uc0ac\uc758 \uc7ac\ubb34 \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ucd5c\uc801\ud654\ub97c \uc9c0\uc6d0\ud558\uace0 \uc0ac\uc5c5 \uac1c\ubc1c\uc5d0\ub9cc \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4. \uc7a5\ubd80\uc758 \uc791\uc740 \uc624\ub958\uac00 \uc0ac\uc5c5\uc758 \ubbf8\ub798\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub3c4\ub85d \ub0b4\ubc84\ub824 \ub450\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. MAN\uc774 \uc131\uacf5\uc73c\ub85c \uac00\ub294 \uae38\uc758 \ud30c\ud2b8\ub108\uac00 \ub418\uc5b4 \ub4dc\ub9ac\uaca0\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_dich_vu_kiem_toan_bao_cao_tai_chinh_Quan_1\"><\/span><b>\uc81c1\uc9c0\uad6c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_tai_Quan_1_co_can_kiem_toan_khong\"><\/span>\uc81c1\uad6c\uc5ed\uc5d0 \uc0c8\ub85c \uc124\ub9bd\ub41c \uc0ac\uc5c5\uccb4\ub3c4 \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc0ac\uc5c5 \uc720\ud615\uc5d0 \ub530\ub77c \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \uc0ac\uc5c5 \uac1c\uc2dc \uccab \ud574\ubd80\ud130 \ub9e4\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub978 \uc720\ud615\uc758 \uae30\uc5c5\uc740 \uc774\ub7ec\ud55c \uc758\ubb34\uac00 \uc5c6\uc744 \uc218\ub3c4 \uc788\uc9c0\ub9cc, \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ud45c\uc900\ud654\ud558\ub294 \uac83\uc774 \uc88b\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=\"Chi_phi_kiem_toan_co_duoc_tinh_la_chi_phi_hop_ly_khi_tinh_thue_TNDN_khong\"><\/span>\uac10\uc0ac \uc218\uc218\ub8cc\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uac04\uc8fc\ub429\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\ub124. \uc81c1\uad6c\uc5ed\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uc6a9\uc740 \uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828\ub41c \ube44\uc6a9\uc774\uba70, \uc720\ud6a8\ud55c \uc1a1\uc7a5\uacfc \uc99d\ube59 \uc11c\ub958\uac00 \uc788\uc73c\ubbc0\ub85c \ubc95\uc778 \uc18c\ub4dd\uc138 \uc0b0\uc815 \uc2dc \uc804\uc561 \uacf5\uc81c \uac00\ub2a5\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=\"Kiem_toan_doc_lap_khac_gi_voi_thanh_tra_thue\"><\/span>\ub3c5\ub9bd \ud68c\uacc4 \uac10\uc0ac\ub294 \uc138\ubb34 \uc870\uc0ac\uc640 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub3c5\ub9bd \ud68c\uacc4 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\uae30 \uc704\ud574 \uc120\uc81c\uc801\uc73c\ub85c \uc758\ub8b0\ud558\ub294 \uc11c\ube44\uc2a4\uc785\ub2c8\ub2e4. \ud55c\ud3b8, \uc138\ubb34 \uc870\uc0ac\ub294 \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc5d0\uc11c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uae30 \uc704\ud574 \uc2e4\uc2dc\ud558\ub294 \ud65c\ub3d9\uc785\ub2c8\ub2e4. \uc81c1\uad6c\uc5ed\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uc138\ubb34 \uc870\uc0ac\uc5d0 \ud6a8\uacfc\uc801\uc73c\ub85c \ub300\ube44\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1ea1i Qu\u1eadn 1 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\": \"T\u00f9y v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. N\u1ebfu l\u00e0 doanh nghi\u1ec7p FDI th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m ngay t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean ho\u1ea1t \u0111\u1ed9ng. C\u00e1c lo\u1ea1i h\u00ecnh kh\u00e1c c\u00f3 th\u1ec3 ch\u01b0a b\u1eaft bu\u1ed9c nh\u01b0ng n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ec3 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Chi ph\u00ed cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1eadn 1 l\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 n\u00ean ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.\"\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 \u0111\u1ed9c l\u1eadp kh\u00e1c g\u00ec v\u1edbi thanh tra thu\u1ebf?\",\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 l\u00e0 d\u1ecbch v\u1ee5 do doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng thu\u00ea \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong khi \u0111\u00f3, thanh tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nh\u1eb1m ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch. S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1eadn 1 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t cho c\u00e1c k\u1ef3 thanh tra thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1eadn 1 l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t gi\u00fap c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i trung t\u00e2m kinh t\u1ebf s\u00f4i \u0111\u1ed9ng nh\u1ea5t TP.HCM \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 chu\u1ea9n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,4],"tags":[],"class_list":["post-4792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-kiem-toan-bao-cao-tai-chinh"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4792","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=4792"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4792\/revisions"}],"predecessor-version":[{"id":4799,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4792\/revisions\/4799"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4793"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}