{"id":4869,"date":"2026-02-02T19:53:00","date_gmt":"2026-02-03T02:53:00","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4869"},"modified":"2026-02-02T19:53:00","modified_gmt":"2026-02-03T02:53:00","slug":"phi-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub3c4 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uae30\uc5c5\uc774 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc2e0\uc911\ud558\uac8c \uc608\uc0b0\uc5d0 \ubc18\uc601\ud574\uc57c \ud558\ub294 \uc804\ub7b5\uc801 \ube44\uc6a9\uc73c\ub85c \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \uac1c\uc815\ub41c \ub3c5\ub9bd \uac10\uc0ac\ubc95 \ub85c\ub4dc\ub9f5\uacfc \ucd5c\uc2e0 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uc774 \ube44\uc6a9\uc744 \uc0b0\uc815\ud560 \ub54c\ub294 \uae30\uc5c5 \uaddc\ubaa8\ubfd0 \uc544\ub2c8\ub77c \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uc801\uc6a9\ub41c \uae30\uc220 \uc218\uc900\uc5d0 \ub530\ub77c\uc11c\ub3c4 \uc601\ud5a5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\uac00 \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c0\uace0 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub418\ub294 \uc804\uc790 \uc1a1\uc7a5\uc774 \ub110\ub9ac \ubcf4\uae09\ub428\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc911\uc694\ud55c \ubc95\uc801 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc591\uc9c8\uc758 \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uaddc\uc815\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. <\/span><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\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \ub610\ud55c \ucd94\uac00\uc801\uc778 \uc218\uc815 \uc0ac\ud56d\uc740 2026 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\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\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ubc0f \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\" >\ube44\uc6a9 \uc0b0\uc815\uc758 \uae30\uc900\uc740 \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\" >2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-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><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\" >\uad6d\uc601\uae30\uc5c5 \ubc0f \uc608\uc0b0 \uc0ac\uc6a9 \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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc: 2026\ub144 \ucc38\uace0 \uac00\uaca9\ud45c<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\" >\uc911\uc18c\uae30\uc5c5(SME) \uc218\uc218\ub8cc \uc548\ub0b4<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\" >\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \ubc0f \ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc218\uc218\ub8cc \uc548\ub0b4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\" >\uc774 \uacfc\uc815\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_khao_sat_he_thong_so\" >\ub514\uc9c0\ud138 \uc2dc\uc2a4\ud15c \uc870\uc0ac \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Thuc_hien_kiem_chung_tai_hien_truong\" >\ud604\uc7a5 \uac80\uc99d\uc744 \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Hoan_thien_va_phat_hanh_bao_cao_so\" >\ub514\uc9c0\ud138 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uacf5\uac1c\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\" >\uae30\uc5c5\ub4e4\uc774 \uc9c0\ub098\uce58\uac8c \uc800\ub834\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uc120\ud0dd\ud574\uc11c\ub294 \uc548 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Rui_ro_tu_cong_nghe_va_bao_mat\" >\uae30\uc220 \ubc0f \ubcf4\uc548 \uad00\ub828 \uc704\ud5d8<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\" >2026\ub144\uc5d0\ub294 \uc2ec\uce35\uc801\uc778 \uc138\ubb34 \uc790\ubb38\uc774 \ubd80\uc871\ud574\uc9c8 \uc804\ub9dd\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Anh_huong_den_xep_hang_tin_nhiem\" >\uc2e0\uc6a9 \ub4f1\uae09\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\" >2026\ub144 \uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ucd5c\uc801\ud654 \ubc29\ubc95<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Chuyen_doi_so_toan_dien_he_thong_ke_toan\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc644\uc804\ud55c \ub514\uc9c0\ud138 \uc804\ud658.<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Len_ke_hoach_kiem_toan_tu_som\" >\uac10\uc0ac\ub97c \ubbf8\ub9ac \uacc4\ud68d\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Dao_tao_nhan_su_ke_toan_chuyen_nghiep\" >\uc804\ubb38 \ud68c\uacc4 \uc778\ub825 \uc591\uc131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uad00\ub828 \ubc8c\uce59 \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\" >MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c: 2026\ub144\uc744 \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uac10\uc0ac \uc194\ub8e8\uc158<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-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><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\" >2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\" >2026\ub144 \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc804\ub144 \ub300\ube44 \uc778\uc0c1\ub420\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\" >\uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \ud3ec\ud568\ud560 \uc218 \uc788\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\" >\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ubc0f \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4871\" aria-describedby=\"caption-attachment-4871\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4871\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4871\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ubc0f \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9 \ud611\uc0c1 \uba54\ucee4\ub2c8\uc998\uc740 \uc720\uc9c0\ub418\uaca0\uc9c0\ub9cc, \uac10\uc0ac \ubd84\uc57c\uc758 \uc704\ud5d8 \uad00\ub9ac \ubc0f \ub514\uc9c0\ud138 \uc804\ud658\uacfc \uad00\ub828\ub41c \uae30\uc900\ub4e4\uc774 \uc218\uc218\ub8cc \uad6c\uc870\uc5d0 \uc0c1\ub2f9\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\uae30 \uc2dc\uc791\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\"><\/span><b>\ube44\uc6a9 \uc0b0\uc815\uc758 \uae30\uc900\uc740 \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \ub3c5\ub9bd \uac10\uc0ac\ubc95 \uc81c42\uc870 \ubc0f \uad6d\uc81c\uc801\uc778 \uc804\ubb38 \uad00\ud589\uc5d0 \ub530\ub77c \ud569\uc758\ub429\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \uac10\uc0ac \ubc95\uc778\ub4e4\uc774 ERP \uc2dc\uc2a4\ud15c\uc758 \ubcf5\uc7a1\uc131\uacfc \uad6d\uacbd \uac04 \uac70\ub798\uc758 \uc99d\uac00 \ucd94\uc138\ub97c \uace0\ub824\ud558\uc5ec \uc218\uc218\ub8cc\ub97c \ucc45\uc815\ud558\ub294 \uac83\uc744 \uc6b0\uc120\uc2dc\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc218\uc218\ub8cc\uc5d0 \ub300\ud574 \uc774\ud574\ud574\uc57c \ud569\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\ub294 \uc804\ubb38\uac00\uc801 \ucc45\uc784\uac10\uacfc \uc9c0\ubc30\uad6c\uc870 \uad8c\uace0\uc758 \uac00\uce58\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4. 2026 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc9c0\ub098\uce58\uac8c \ub0ae\uc740 \uc218\uc218\ub8cc\ub97c \ucc45\uc815\ud560 \uacbd\uc6b0, \ud2b9\ud788 \ud2b9\ubcc4\uac10\ub3c5 \ub300\uc0c1 \uae30\uc5c5\uc758 \uacbd\uc6b0 \uaddc\uc81c \ub2f9\uad6d\uc774 \ubcf4\uace0\uc758 \uc9c8\uc5d0 \uc758\ubb38\uc744 \uc81c\uae30\ud560 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uacbd\uc81c\uc758 \ubc1c\uc804\uacfc \ud568\uaed8 \uc11c\ube44\uc2a4 \uac00\uaca9\uc744 \uad6c\uc131\ud558\ub294 \uc694\uc18c\ub4e4\uc774 \ud06c\uac8c \ubcc0\ud654\ud588\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>2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc601\ud5a5 \uc694\uc778<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\uc138 \uc124\uba85<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\uc218\ub8cc\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\ub144 \uae30\uac04\uc758 \ub9e4\ucd9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uae08 \ud750\ub984 \uaddc\ubaa8 \ubc0f \uc218\uc775 \ubcf5\uc7a1\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub192\uc740 \uc218\uc775, \uc778\uc0c1\ub41c \uc218\uc218\ub8cc.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ERP\/\ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138\ud654 \uc218\uc900 \ubc0f \uc804\uc790 \ub370\uc774\ud130\uc758 \ud65c\uc6a9 \uac00\ub2a5\uc131.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud45c\uc900 \uc2dc\uc2a4\ud15c, \ucd5c\uc801\uc758 \uc694\uae08.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uc0ac\uc790\uc640\uc758 \uac70\ub798 \ud69f\uc218 \ubc0f \uc131\uaca9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf5\uc7a1\ud558\uace0 \ube44\uc6a9\uc774 \ub9ce\uc774 \ub4e0\ub2e4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ubd80\ubb38<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\uc790\uc0c1\uac70\ub798, \ucca8\ub2e8 \uae30\uc220 \uc81c\uc870\uc5c5, \uac74\uc124\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc704\ud5d8\ub3c4\uac00 \ub192\uc740 \uc0b0\uc5c5, \uc218\uc218\ub8cc \uc0c1\uc2b9.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc791\uc804 \uc9c0\uc5ed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ubb3c \uc7ac\uace0 \uc870\uc0ac\uac00 \ud544\uc694\ud55c \uc9c0\uc810 \ubc0f \uc704\uce58\uc758 \uc218<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub113\uc740 \uc9c0\uc5ed, \uc694\uae08 \uc778\uc0c1.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \ud45c\ub97c \uae30\uc900\uc73c\ub85c \ubcfc \ub54c, 2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc644\uc804\ud788 \ub514\uc9c0\ud138\ud654\ud55c \uae30\uc5c5\uacfc \uc5ec\uc804\ud788 \uc218\ub3d9 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc720\uc9c0\ud558\ub294 \uae30\uc5c5 \uac04\uc5d0 \uc0c1\ub2f9\ud55c \ucc28\uc774\ub97c \ubcf4\uc77c \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uc0c8\ub85c\uc6b4 \ubcf4\ud5d8\uc5c5\ubc95\uacfc \uc2e0\uc6a9\uae30\uad00\ubc95\uc5d0 \ub9de\ucdb0 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uad00 \ubaa9\ub85d\uc774 \uacc4\uc18d \ud655\ub300\ub420 \uc608\uc815\uc785\ub2c8\ub2e4.<\/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><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;\"> \uc774\ub4e4\uc740 \uc5f0\ub840 \uac10\uc0ac\uc5d0\uc11c \uc5ec\uc804\ud788 \uc8fc\uc694 \ub300\uc0c1\uc785\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \ub2f9\uad6d\uc774 \uc774\uc804\uac00\uaca9 \ud1b5\uc81c\ub97c \uc704\ud574 \uac10\uc0ac \ubcf4\uace0\uc11c\uc640 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uae30\ub85d\uc758 \ub300\uc870\ub97c \uac15\ud654\ud560 \uc608\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ube44\uc6a9\uc744 \uc608\uc0b0\uc5d0 \ubc18\uc601\ud558\ub294 \uac83\uc740 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc774 \uc678\uad6d\uc778 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \ubc95\uaddc \uc900\uc218\ub97c \uc785\uc99d\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub610\ud55c \uc774\ub294 2026 \ud68c\uacc4\uc5f0\ub3c4 \ub9d0\uc5d0 \uc138\uae08 \ud658\uae09 \uc808\ucc28\ub97c \uc9c4\ud589\ud558\uac70\ub098 \ud574\uc678\ub85c \uc774\uc775\uc744 \uc774\uc804\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc774\uae30\ub3c4 \ud569\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;\">\uc8fc\uc2dd \uc2dc\uc7a5\uc758 \uc815\ubcf4 \uacf5\uac1c\uc5d0 \ub300\ud55c \uaddc\uc81c\uac00 \uac15\ud654\ub428\uc5d0 \ub530\ub77c, \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \ubc18\uae30\ubcc4 \uac80\ud1a0 \uac10\uc0ac \ubc0f \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0(ESG) \uc758\ubb34\ud654\ub85c \uc778\ud574 2026\ub144\uc5d0 \uc18c\ud3ed \uc0c1\uc2b9\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ubc0f \uae08\uc735\uae30\uad00\uc740 \ubc14\uc824 III \uae30\uc900\uc5d0 \ub530\ub978 \uc2dc\uc2a4\ud15c\uc801 \uc704\ud5d8 \ud3c9\uac00 \uc694\uac74\uc73c\ub85c \uc778\ud574 \ub354 \ub192\uc740 \uc218\uc218\ub8cc\ub97c \ubd80\ub2f4\ud558\uac8c \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud22c\uba85\uc131\uc740 2026\ub144\uc5d0\ub3c4 \uc2e0\uc6a9 \ub4f1\uae09\uc744 \uc720\uc9c0\ud558\uace0 \uace0\uac1d \uc2e0\ub8b0\ub97c \ud655\ubcf4\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\"><\/span><b>\uad6d\uc601\uae30\uc5c5 \ubc0f \uc608\uc0b0 \uc0ac\uc6a9 \uae30\uad00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc758 \uacbd\uc6b0 \uac10\uc0ac \uc218\uc218\ub8cc <\/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;\"> 2026\ub144\uc740 \uc2b9\uc778\ub41c \uc608\uc0b0 \ucd94\uc815\uce58\uc5d0 \ub530\ub77c \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ub420 \uac83\uc774\uba70, \uad6d\uac00 \uac10\uc0ac\uc6d0\uc758 \uae30\uc900\uc744 \ucda9\uc871\ud558\uba74\uc11c\ub3c4 \ube44\uc6a9 \uc808\uac10\uc744 \ubcf4\uc7a5\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc: 2026\ub144 \ucc38\uace0 \uac00\uaca9\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4873\" aria-describedby=\"caption-attachment-4873\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4873\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4873\" class=\"wp-caption-text\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc - 2026\ub144 \ucc38\uace0 \uac00\uaca9\ud45c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \ubca0\ud2b8\ub0a8 \uc2dc\uc7a5\uc758 2026\ub144 \uc608\uc0c1 \uc218\uc218\ub8cc\ub97c \ub098\ud0c0\ub0c5\ub2c8\ub2e4. \uc774 \uc218\uc218\ub8cc\ub294 \uc778\ud50c\ub808\uc774\uc158\uacfc \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \ubb38\uc11c \ud488\uc9c8 \uc694\uad6c \uc0ac\ud56d\uc744 \uace0\ub824\ud558\uc5ec \uc0b0\ucd9c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\"><\/span><b>\uc911\uc18c\uae30\uc5c5(SME) \uc218\uc218\ub8cc \uc548\ub0b4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5\uc740 \ubc95\ub960 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uba74\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub294 \uc720\uc5f0\ud55c \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc120\ud0dd\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><strong>\uc911\uc18c\uae30\uc5c5\uc744 \uc704\ud55c \uc218\uc218\ub8cc\ud45c \uc694\uc57d<\/strong><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>2026\ub144 \ub9e4\ucd9c<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\ucd1d\uc790\uc0b0<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\ucc38\uace0 \uc218\uc218\ub8cc (VND)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">250\uc5b5 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">18.000.000 &#8211; 28.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">250\uc5b5 ~ 600\uc5b5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 ~ 500\uc5b5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">28.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">600\uc5b5 ~ 1200\uc5b5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">500\uc5b5 - 1000\uc5b5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 85.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">1200\uc5b5 ~ 3000\uc5b5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 - 2500\uc5b5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">85.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc704 \uc218\uc218\ub8cc\ub294 \ud45c\uc900 \uc7ac\ubb34 \ubcf4\uace0\uc11c, \ucc44\ubb34 \ud655\uc778 \uc808\ucc28 \ubc0f 2026\ub144 \uc5f0\ub9d0 \uc7ac\uace0 \uac10\uc0ac \uc785\ud68c\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><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<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\"><\/span><b>\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790(FDI) \ubc0f \ub300\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc218\uc218\ub8cc \uc548\ub0b4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc5d0 \ub530\ub77c \ubcf4\uace0\ud574\uc57c \ud558\ub294 \uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ubd80\uac00\uac00\uce58\uc138 \uac10\uc0ac(VAS) \ud45c\uc900 \uc218\uc218\ub8cc \uccb4\uacc4\ubcf4\ub2e4 \ub192\uc740 30~601,000\ud398\uc18c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \ubd80\ub2f4\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\uac00 \ub2e4\uc18c \ub192\uc744 \uc218 \uc788\uc9c0\ub9cc, \uc790\uaca9\uc744 \uac16\ucd98 IFRS \uad6c\ud604 \uc5c5\uccb4\ub97c \uc120\ud0dd\ud558\uba74 \ud574\uc678 \ubaa8\ud68c\uc0ac\uc758 \ubcf4\uace0\uc11c \ubcc0\ud658 \ube44\uc6a9\uc744 \uc808\uac10\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub41c\ub2e4\ub294 \uc810\uc744 \uc720\ub150\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\uc774 \uacfc\uc815\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4874\" aria-describedby=\"caption-attachment-4874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4874\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4874\" class=\"wp-caption-text\">\uc774 \uacfc\uc815\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ub370\uc774\ud130 \uae30\ubc18 \uac10\uc0ac\ub85c\uc758 \uc804\ud658\uc740 \uac10\uc0ac \uacfc\uc815\uc744 \ub354\uc6b1 \uc2e0\uc18d\ud558\uac8c \ub9cc\ub4e4\uc5b4\uc8fc\uaca0\uc9c0\ub9cc, \uae30\uc5c5\ub4e4\uc740 \ub514\uc9c0\ud138 \ub370\uc774\ud130\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc900\ube44\ub97c \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_khao_sat_he_thong_so\"><\/span><b>\ub514\uc9c0\ud138 \uc2dc\uc2a4\ud15c \uc870\uc0ac \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ub370\uc774\ud130 \ubb34\uacb0\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \uac04\uc811\uc801\uc73c\ub85c \uc811\uadfc\ud560 \uac83\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc758 2026\ub144 \ub370\uc774\ud130\uac00 \ud45c\uc900\ud654\ub41c \ud615\uc2dd\uc73c\ub85c \ucd94\ucd9c\ub420 \uacbd\uc6b0, \uc218\ub3d9 \ub370\uc774\ud130 \uc785\ub825 \uc2dc\uac04 \ub2e8\ucd95\uc73c\ub85c \uc778\ud574 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uac00 \ud560\uc778\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ucd08\uae4c\uc9c0 \ubaa8\ub4e0 \uc804\uc790 \ubb38\uc11c\ub97c \uc644\ubcbd\ud558\uac8c \uc900\ube44\ud558\ub294 \uac83\uc774 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ud611\uc0c1\uc5d0\uc11c \uc720\ub9ac\ud55c \uc704\uce58\ub97c \ucc28\uc9c0\ud558\ub294 \uac00\uc7a5 \uc88b\uc740 \ubc29\ubc95\uc785\ub2c8\ub2e4. MAN\uc740 \uace0\uac1d \uc5ec\ub7ec\ubd84\uc774 \uc774 \uacfc\uc815\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ubb38\uc11c \uc815\ub9ac \ubc29\ubc95\uc5d0 \ub300\ud574 \ud56d\uc0c1 \uc790\ubb38\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_chung_tai_hien_truong\"><\/span><b>\ud604\uc7a5 \uac80\uc99d\uc744 \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc220 \ubc1c\uc804\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc2e4\ubb3c \uc7ac\uace0 \uc870\uc0ac\ub294 \uc5ec\uc804\ud788 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. 2026\ub144\uae4c\uc9c0 \uac10\uc0ac \ud68c\uc0ac\ub4e4\uc740 \uc815\ud655\ub3c4\ub97c \ub192\uc774\uae30 \uc704\ud574 \ub4dc\ub860\uc774\ub098 \ubc14\ucf54\ub4dc\ub97c \ud65c\uc6a9\ud55c \uc7ac\uace0 \uc870\uc0ac\ub97c \ub3c4\uc785\ud560 \uac00\ub2a5\uc131\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc6d0\uaca9\uc9c0 \ub610\ub294 \ubcf5\uc7a1\ud55c \ucc3d\uace0 \uc2dc\uc124\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc740 \ucd1d \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc758 \uad6c\uc131 \uc694\uc18c\ub85c \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uac10\uc0ac\ud300\uc758 \uc5c5\ubb34 \uc218\ud589\uc744 \uc9c0\uc6d0\ud558\uae30 \uc704\ud574 \uc0ac\uc804\uc5d0 \ub370\uc774\ud130\uc640 \uc790\uc0b0\uc744 \uc218\uc9d1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_va_phat_hanh_bao_cao_so\"><\/span><b>\ub514\uc9c0\ud138 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uacf5\uac1c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\ub3c4 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub514\uc9c0\ud138 \uc11c\uba85\ub41c \ud615\uc2dd\uc73c\ub85c \ubc1c\ud589\ub418\uc5b4 \uad6d\uc138\uccad\uacfc \uc99d\uad8c\uc704\uc6d0\ud68c\uc758 \uc2dc\uc2a4\ud15c\uc5d0 \uc9c1\uc811 \uc81c\ucd9c\ub420 \uc608\uc815\uc774\uba70, \uc774\ub294 \uae30\uc874\uc758 \uc885\uc774 \ubcf4\uace0\uc11c\uc5d0 \ube44\ud574 \ub300\uae30 \uc2dc\uac04\uc744 \ud06c\uac8c \ub2e8\ucd95\uc2dc\ud0ac \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\"><\/span><b>\uae30\uc5c5\ub4e4\uc774 \uc9c0\ub098\uce58\uac8c \uc800\ub834\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uc120\ud0dd\ud574\uc11c\ub294 \uc548 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc758 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c &quot;\uc911\ub300\ud55c \uc624\ub958&quot; \ubc1c\uc0dd \uc704\ud5d8\uc740 \uae30\uc5c5\uc774 \uadc0\uc911\ud55c \uc0ac\uc5c5 \uae30\ud68c\ub97c \ub193\uce58\uac8c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ub834\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc885\uc885 \ud488\uc9c8 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\uac00 \ubbf8\ud761\ud558\ub2e4\ub294 \uc2e0\ud638\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_cong_nghe_va_bao_mat\"><\/span><b>\uae30\uc220 \ubc0f \ubcf4\uc548 \uad00\ub828 \uc704\ud5d8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc800\ub834\ud55c \ud68c\uacc4\ubc95\uc778\uc740 \uace0\uac1d \ub370\uc774\ud130 \ubcf4\uc548 \uc778\ud504\ub77c\uc5d0 \ud22c\uc790\ud558\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144\uc5d0\ub294 \uae08\uc735 \ub370\uc774\ud130 \uc720\ucd9c\ub85c \uc778\ud55c \ud53c\ud574\uac00 \ub9c9\ub300\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\uc758 \uc77c\ubd80\ub294 \uc815\ubcf4 \ubcf4\uc548 \ubc0f \uae30\ubc00 \uc720\uc9c0 \ube44\uc6a9\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\"><\/span><b>2026\ub144\uc5d0\ub294 \uc2ec\uce35\uc801\uc778 \uc138\ubb34 \uc790\ubb38\uc774 \ubd80\uc871\ud574\uc9c8 \uc804\ub9dd\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0 \uc2dc\ud589\ub418\ub294 \uc0c8\ub85c\uc6b4 \uc138\ubc95 \uaddc\uc815\uc740 \uc2ec\uce35\uc801\uc778 \uc774\ud574\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4. \uc800\uac00 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub4e4\uc740 \uc790\ubb38 \uae30\ub2a5\uc744 \uc18c\ud640\ud788 \ud558\uace0 \ub2e8\uc21c\ud788 \ubcf4\uace0\uc11c \uc11c\uba85\uc5d0\ub9cc \uc9d1\uc911\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc544, \uae30\uc5c5\ub4e4\uc774 \uc815\uae30 \uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc5d0 \ub178\ucd9c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_xep_hang_tin_nhiem\"><\/span><b>\uc2e0\uc6a9 \ub4f1\uae09\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uc740\ud589 \ubc0f \uae08\uc735 \uae30\uad00\ub4e4\uc774 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc11c\uba85\ud558\ub294 \ud68c\uacc4\ubc95\uc778\uc758 \uc2e0\ub8b0\ub3c4\ub97c \uac80\ud1a0\ud558\uace0 \ud3c9\uac00\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \ub9cc\uc57d \ud68c\uacc4\ubc95\uc778\uc774 &quot;\uacbd\uace0&quot; \ubaa9\ub85d\uc5d0 \uc62c\ub77c \uc788\ub2e4\uba74, \ubcf4\uace0\uc11c \ub0b4\uc6a9\uc774 \uae68\ub057\ud558\ub354\ub77c\ub3c4 \uc758\uc2ec\uc2a4\ub7ec\uc6b4 \uc2dc\uc120\uc73c\ub85c \ubc14\ub77c\ubcf4\uac8c \ub418\uc5b4 \uc790\uae08 \uc9c0\uae09\uc774 \uc5b4\ub824\uc6cc\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\"><\/span><b>2026\ub144 \uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ucd5c\uc801\ud654 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4870\" aria-describedby=\"caption-attachment-4870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4870\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg\" alt=\"C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4870\" class=\"wp-caption-text\">2026\ub144 \uae30\uc5c5 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ucd5c\uc801\ud654 \ubc29\ubc95<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0 \uac00\uc7a5 \ud569\ub9ac\uc801\uc778 \uc218\uc218\ub8cc\ub97c \ubc1b\uc73c\ub824\uba74 \uae30\uc5c5\uc740 \ud68c\uacc4\ubc95\uc778\uc744 &quot;\uace0\uc6a9&quot;\ud558\ub294 \uc0ac\uace0\ubc29\uc2dd\uc5d0\uc11c &quot;\uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\uc2ed&quot;\uc744 \ub9fa\ub294 \uc0ac\uace0\ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_toan_dien_he_thong_ke_toan\"><\/span><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc644\uc804\ud55c \ub514\uc9c0\ud138 \uc804\ud658.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub370\uc774\ud130\uac00 \ud22c\uba85\ud558\uace0 \uc27d\uac8c \uc811\uadfc \uac00\ub2a5\ud558\uba74 \uac10\uc0ac\uc778\uc740 \uc138\ubd80\uc801\uc778 \uac80\uc99d \uc808\ucc28\uc5d0 \uc18c\uc694\ud558\ub294 \uc2dc\uac04\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc14\ub85c 2026\ub144 \ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ube44\uc6a9\uc744 \uc808\uac10\ud558\ub294 \uac00\uc7a5 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Len_ke_hoach_kiem_toan_tu_som\"><\/span><b>\uac10\uc0ac\ub97c \ubbf8\ub9ac \uacc4\ud68d\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144\ub3c4 \uac10\uc0ac\uc778\uc744 \ucc3e\uae30 \uc704\ud574 2027\ub144 1\ubd84\uae30\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. \uacc4\uc57d\uc744 \ubbf8\ub9ac \uccb4\uacb0\ud558\uba74 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \ub300\ud55c \uace0\uc815 \uc218\uc218\ub8cc\ub97c \ubc1b\uc744 \uc218 \uc788\uc5b4 \uc2dc\uc7a5 \uc218\uc694\uac00 \uae09\uc99d\ud558\ub294 \uc131\uc218\uae30\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_ke_toan_chuyen_nghiep\"><\/span><b>\uc804\ubb38 \ud68c\uacc4 \uc778\ub825 \uc591\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc219\ub828\ub41c \ud68c\uacc4 \ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uac10\uc0ac\uc778\uc758 \uc9c8\ubb38\uc5d0 \uc2e0\uc18d\ud558\uac8c \ub2f5\ubcc0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4. \uc0ac\ub0b4 \ud300\uc758 \uc804\ubb38\uc131\uc740 \uac10\uc0ac\uc778\uc758 \uc5c5\ubb34 \uc2dc\uac04\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uc904\uc5ec \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ube44\uc6a9\uc744 \uc808\uac10\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uad00\ub828 \ubc8c\uce59 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uac10\uc0ac \ubd84\uc57c\uc758 \ucc98\ubc8c \uc218\uc704\uac00 \uc810\uc810 \ub354 \ub192\uc544\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ube44\uc6a9\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc774 \uc5bc\ub9c8\ub098 \uac00\uce58 \uc788\ub294 \uc77c\uc778\uc9c0 \uc774\ud574\ud558\uae30 \uc704\ud574 \ucd5c\uc2e0 \ucc98\ubc8c \uc218\uc704\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \uc758\ubb34 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubd80\uacfc\ub418\ub294 \ubc8c\uae08\uc774 5\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 1\uc5b5 \ub3d9\uc73c\ub85c \uc778\uc0c1\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4. \ub610\ud55c, \uae30\uc5c5\uc774 \uc7ac\ubb34 \ud22c\uba85\uc131 \uc694\uac74\uc744 \ubc18\ubcf5\uc801\uc73c\ub85c \uc704\ubc18\ud560 \uacbd\uc6b0 \uc601\uc5c5 \uc815\uc9c0 \ub4f1\uc758 \uc784\uc2dc \uc870\uce58\ub97c \ubc1b\uc744 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc801\uc808\ud55c \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uc9c0\ubd88\ud558\ub294 \uac83\uc740 2026\ub144\uc5d0 \ubd88\ud544\uc694\ud55c \ubc95\uc801 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ud68c\uc0ac\uc758 \uba85\uc131\uacfc \uc7ac\uc815\uc744 \ubcf4\ud638\ud558\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\"><\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c: 2026\ub144\uc744 \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4 \uac10\uc0ac \uc194\ub8e8\uc158<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc5d0 \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub294 \ub370 \uc55e\uc7a5\uc11c \uc654\uc73c\uba70, 2026\ub144\uc5d0\ub3c4 \uace0\uac1d\uc5d0\uac8c \uac00\uc7a5 \ucd5c\uc801\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc74c\uc744 \uc790\ub791\uc2a4\ub7fd\uac8c \uc0dd\uac01\ud569\ub2c8\ub2e4. \uc800\ud76c\ub294 \ub2e8\uc21c\ud788 \uc22b\uc790\ub97c \ud655\uc778\ud558\ub294 \ub370 \uadf8\uce58\uc9c0 \uc54a\uace0, \uc548\uc804\ud55c \uc7ac\ubb34 \ub85c\ub4dc\ub9f5\uc5d0 \ub300\ud55c \uc870\uc5b8\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ud3ed\ub113\uc740 \uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c\ub97c \ubc14\ud0d5\uc73c\ub85c \uad6d\uc81c \ud45c\uc900\uc5d0 \ubd80\ud569\ud558\ub294 2026\ub144 \ud68c\uacc4\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ubca0\ud2b8\ub0a8 \uc2dc\uc7a5\uc5d0 \uc801\ud569\ud55c \uc218\uc218\ub8cc\ub85c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \uc138\ubb34 \uc124\uba85, \uc704\ud5d8 \uad00\ub9ac \ucee8\uc124\ud305, \ub514\uc9c0\ud138 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uac1c\uc120 \ub4f1 \ub2e4\uc591\ud55c \ubd84\uc57c\uc5d0\uc11c \uae30\uc5c5\uacfc \ud611\ub825\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc5d0 \uc9c0\uae08 \ubc14\ub85c \uc5f0\ub77d\ud558\uc154\uc11c 2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \ud2b9\ubcc4 \uacac\uc801\uacfc \uc885\ud569\uc801\uc778 \uc7ac\ubb34 \uc194\ub8e8\uc158\uc744 \ubc1b\uc544\ubcf4\uc138\uc694.<\/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;\">2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \ub2e8\uc21c\ud55c \ube44\uc6a9\uc774 \uc544\ub2c8\ub77c, \ud30c\ud2b8\ub108\uc640 \uaddc\uc81c \uae30\uad00\uc758 \ub208\uc5d0 \uae30\uc5c5\uc758 \uc2e0\ub8b0\ub3c4\uc640 \ud22c\uba85\uc131\uc744 \uc785\uc99d\ud558\ub294 \uc911\uc694\ud55c \uc9c0\ud45c\uc785\ub2c8\ub2e4. \uc801\uc808\ud55c \uc218\uc218\ub8cc \uc218\uc900\uacfc \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\uc815\ud558\uba74 \uae30\uc5c5\uc740 \uc138\ubb34 \uac10\uc0ac\ub97c \uc790\uc2e0 \uc788\uac8c \ud1b5\uacfc\ud558\uace0 \ub300\uaddc\ubaa8 \uc790\uae08 \uc870\ub2ec \uacc4\ud68d\uc744 \uc131\uacf5\uc801\uc73c\ub85c \ucd94\uc9c4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144\ub3c4\uc5d0 \ucca0\uc800\ud558\uac8c \uac10\uc0ac\ub41c \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ubcf4\uc7a5\ud558\ub294 \uadc0\uc911\ud55c \uc790\uc0b0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 2026 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uac00\uc7a5 \uacf5\uc815\ud558\uace0 \ud22c\uba85\ud55c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud48d\ubd80\ud55c \uc804\ubb38 \uacbd\ud5d8\uacfc \ucd5c\ucca8\ub2e8 \uac10\uc0ac \uae30\uc220\uc744 \uacb0\ud569\ud558\uc5ec \ud56d\uc0c1 \uace0\uac1d\uc758 \uc774\uc775\uc744 \ucd5c\uc6b0\uc120\uc73c\ub85c \uc0dd\uac01\ud569\ub2c8\ub2e4. 2026\ub144, \uc7ac\ubb34\uc801 \uc704\ud5d8\uc774 \uc0ac\uc5c5 \uc9c4\ud589\uc744 \ubc29\ud574\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc5ec \uc804\ubb38\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub97c \uc2dc\uc791\ud558\uace0 \uac00\uc7a5 \uc2e4\uc9c8\uc801\uc778 \uc870\uc5b8\uc744 \ubc1b\uc544\ubcf4\uc138\uc694.<\/span><\/p>\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-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>2026\ub144 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc \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=\"Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\"><\/span>2026\ub144 \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc804\ub144 \ub300\ube44 \uc778\uc0c1\ub420\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uace0\ud488\uc9c8 \uc778\ub825 \ud655\ubcf4 \ube44\uc6a9 \uc99d\uac00\uc640 \uac10\uc0ac \uae30\uc220 \ud22c\uc790\ub85c \uc778\ud574 \uc57d 5~10% \uc815\ub3c4\uc758 \uc18c\ud3ed \uc778\uc0c1\uc774 \uc608\uc0c1\ub429\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ub514\uc9c0\ud138\ud654\uac00 \uc798 \ub41c \uae30\uc5c5\ub4e4\uc740 \ubcf4\ub2e4 \uc548\uc815\uc801\uc778 \uc218\uc218\ub8cc\ub97c \ub204\ub9b4 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\"><\/span>\uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \ud3ec\ud568\ud560 \uc218 \uc788\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\ubb3c\ub860\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \ud569\ub9ac\uc801\uc778 \uacbd\uc601 \ube44\uc6a9\uc774\uba70 \ud604\ud589 \uc138\ubc95\uc5d0 \ub530\ub77c \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ub300\uc0c1\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=\"Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\"><\/span>\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\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\uae30\uc5c5\uc758 \uacbd\uc6b0, \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 2026\ub144\ubd80\ud130 \uc790\ud68c\uc0ac \uc218\uc640 \ud68c\uc0ac \uac04 \uac70\ub798 \uc81c\uc678 \ud56d\ubaa9\uc758 \ubcf5\uc7a1\uc131\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u00ed ki\u1ec3m to\u00e1n 2026 c\u00f3 t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1 b\u00e1o c\u00f3 s\u1ef1 t\u0103ng nh\u1eb9 kho\u1ea3ng 5-10% do chi ph\u00ed nh\u00e2n s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n t\u0103ng l\u00ean. Tuy nhi\u00ean, doanh nghi\u1ec7p s\u1ed1 h\u00f3a t\u1ed1t s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c ph\u00ed \u1ed5n \u0111\u1ecbnh h\u01a1n.\"\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\": \"C\u00f3 \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1eafc ch\u1eafn c\u00f3. 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Theo l\u1ed9 tr\u00ecnh c\u1eadp nh\u1eadt c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, vi\u1ec7c x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4869","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=4869"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4869\/revisions"}],"predecessor-version":[{"id":4875,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4869\/revisions\/4875"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4872"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}