{"id":5117,"date":"2026-03-05T19:26:16","date_gmt":"2026-03-06T02:26:16","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5117"},"modified":"2026-03-05T19:29:57","modified_gmt":"2026-03-06T02:29:57","slug":"bao-gia-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/","title":{"rendered":"\uac10\uc0ac \ube44\uc6a9 \uc0b0\uc815: \uc0c1\uc138 \uaddc\uc815 \ubc0f \ucd5c\uc2e0 \uc218\uc218\ub8cc\ud45c"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ube44\uc6a9\uc740 \uae30\uc5c5\uc774 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uc774\ud589\ud558\uac70\ub098 \ubc95\ub960\uc5d0 \ub530\ub77c \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\ub97c \uacf5\uac1c\ud560 \ub54c \uac00\uc7a5 \uba3c\uc800 \uace0\ub824\ud558\ub294 \uc0ac\ud56d\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/span><\/a><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \uc218\uc218\ub8cc \uc218\uc900\uc744 \uacb0\uc815\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc6b4\uc601 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc804\ubb38 \uac10\uc0ac \ud68c\uc0ac\uac00 \uc81c\uacf5\ud558\ub294 \uc11c\ube44\uc2a4\uc758 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370\uc5d0\ub3c4 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38 \ud611\ud68c(VAA, VACPA)\uc758 \uc790\ub8cc\uc5d0 \ub530\ub974\uba74, \ub354\uc6b1 \uc5c4\uaca9\ud574\uc9c4 \uc0ac\ud6c4 \uac10\uc0ac \uc815\ucc45\uc73c\ub85c \uc778\ud574 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc694\uac00 \ub9e4\ub144 \uc57d 151%\uc529 \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc218\uc694\ub97c \ucda9\uc871\ud558\uae30 \uc704\ud574... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-70-2015-TT-BTC-Chuan-muc-dao-duc-nghe-nghiep-ke-toan-kiem-toan-290066.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c \uc81c70\/2015\/TT-BTC\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \uc724\ub9ac\uc801 \uae30\uc900\uacfc \uad00\ub828\ud558\uc5ec \uac10\uc0ac \ube44\uc6a9\uc740 \uc2dc\uac04\uacfc \uc804\ubb38\uc131\uc5d0 \ub300\ud55c \ud22c\uba85\uc131\uc744 \ubc14\ud0d5\uc73c\ub85c \ucc45\uc815\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \uac10\uc0ac \ube44\uc6a9 \uad6c\uc131 \uc694\uc18c\ub97c \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc138\ubd80 \uc815\ubcf4\uc785\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 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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\/bao-gia-kiem-toan\/#Can_cu_phap_ly_xac_dinh_muc_bao_gia_kiem_toan_hien_nay\" >\ud604\ud589 \uac10\uc0ac \uac00\uaca9 \uacb0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/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\/bao-gia-kiem-toan\/#Quy_dinh_tai_Luat_Kiem_toan_doc_lap_2011\" >2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc5d0 \uaddc\uc815\ub41c \uaddc\uc815<\/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\/bao-gia-kiem-toan\/#Chuan_muc_kiem_toan_Viet_Nam_VSA\" >\ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900(VSA)<\/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\/bao-gia-kiem-toan\/#Cac_yeu_to_tac_dong_truc_tiep_den_bao_gia_kiem_toan\" >\uac10\uc0ac \ube44\uc6a9\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778<\/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\/bao-gia-kiem-toan\/#Quy_mo_tong_tai_san_va_doanh_thu\" >\ucd1d\uc790\uc0b0 \ubc0f \uc218\uc775<\/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\/bao-gia-kiem-toan\/#So_luong_nghiep_vu_phat_sinh\" >\uc0dd\uc131\ub41c \uac70\ub798 \uc218<\/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\/bao-gia-kiem-toan\/#Chat_luong_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud488\uc9c8<\/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\/bao-gia-kiem-toan\/#Bang_bao_gia_kiem_toan_tham_khao\" >\ucc38\uace0 \uac10\uc0ac \uac00\uaca9\ud45c<\/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\/bao-gia-kiem-toan\/#Phan_tich_chi_phi_trong_bao_gia_kiem_toan_Co_gi_ben_trong\" >\uac10\uc0ac \uacac\uc801\uc11c\uc758 \ube44\uc6a9 \ubd84\uc11d: \ubb34\uc5c7\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc744\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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Phi_chuyen_gia_Professional_Fees\" >\uc804\ubb38 \uc218\uc218\ub8cc<\/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\/bao-gia-kiem-toan\/#Chi_phi_hanh_chinh_va_phat_hanh_bao_cao\" >\uad00\ub9ac \ubc0f \ubcf4\uace0 \ube44\uc6a9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Chi_phi_di_lai_va_luu_tru\" >\uc5ec\ud589 \ubc0f \uc219\ubc15 \ube44\uc6a9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Loi_ich_khi_doanh_nghiep_nhan_bao_gia_kiem_toan_hop_ly\" >\ud569\ub9ac\uc801\uc778 \uac10\uc0ac \uacac\uc801\uc744 \ubc1b\ub294 \uae30\uc5c5\uc758 \uc774\uc810.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Phat_hien_som_cac_rui_ro_sai_sot_thue\" >\uc138\uae08 \uc624\ub958 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \uac10\uc9c0<\/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\/bao-gia-kiem-toan\/#Cung_co_niem_tin_voi_doi_tac_va_ngan_hang\" >\ud30c\ud2b8\ub108 \ubc0f \uc740\ud589\uacfc\uc758 \uc2e0\ub8b0 \uac15\ud654.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Quy_trinh_tu_khao_sat_den_gui_bao_gia_kiem_toan_chuyen_nghiep\" >\uc124\ubb38\uc870\uc0ac\ubd80\ud130 \uc804\ubb38 \uac10\uc0ac \uacac\uc801\uc11c \ubc1c\uc1a1\uae4c\uc9c0\uc758 \uacfc\uc815\uc785\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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Buoc_1_Tiep_nhan_thong_tin_va_khao_sat_so_bo\" >1\ub2e8\uacc4: \uc815\ubcf4\ub97c \uc218\uc9d1\ud558\uace0 \uc608\ube44 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Buoc_2_Phan_tich_rui_ro_va_xac_dinh_pham_vi\" >2\ub2e8\uacc4: \uc704\ud5d8 \ubd84\uc11d \ubc0f \ubc94\uc704 \uacb0\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Buoc_3_Dam_phan_va_chot_hop_dong\" >3\ub2e8\uacc4: \uacc4\uc57d\uc744 \ud611\uc0c1\ud558\uace0 \ucd5c\uc885 \ud655\uc815\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Nhung_luu_y_khi_so_sanh_bao_gia_kiem_toan_giua_cac_don_vi\" >\uc5ec\ub7ec \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac \uacac\uc801\uc744 \ube44\uad50\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc0ac\ud56d.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Kiem_tra_giay_phep_hanh_nghe\" >\uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ud655\uc778\ud558\uc138\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Xem_xet_uy_tin_cua_kiem_toan_vien_hanh_nghe\" >\ud574\ub2f9 \ud68c\uacc4\uac10\uc0ac\uc778\uc758 \ud3c9\ud310\uc744 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Toi_uu_hoa_bao_gia_kiem_toan_thong_qua_viec_hoan_thien_so_sach\" >\ud68c\uacc4 \uac1c\uc120\uc744 \ud1b5\ud574 \uac10\uc0ac \uacac\uc801\uc744 \ucd5c\uc801\ud654\ud558\uc138\uc694.<\/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\/bao-gia-kiem-toan\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Cac_cau_hoi_thuong_gap_ve_bao_gia_kiem_toan\" >\uac10\uc0ac \uacac\uc801 \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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Tai_sao_bao_gia_kiem_toan_cua_cac_cong_ty_Big4_lai_cao_hon_nhieu_so_voi_noi_dia\" >\ube454 \ud68c\uacc4\ubc95\uc778\uc774 \uc81c\uc2dc\ud558\ub294 \uac10\uc0ac \uc218\uc218\ub8cc\uac00 \uad6d\ub0b4 \ud68c\uacc4\ubc95\uc778\ubcf4\ub2e4 \ud6e8\uc52c \ub192\uc740 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-gia-kiem-toan\/#Bao_gia_kiem_toan_co_bao_gom_phi_kiem_toan_quyet_toan_du_an_hoan_thanh_khong\" >\uac10\uc0ac \uacac\uc801\uc5d0 \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ube44\uc6a9\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/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\/bao-gia-kiem-toan\/#Doanh_nghiep_co_the_thay_doi_don_vi_kiem_toan_sau_khi_nhan_bao_gia_khong\" >\uae30\uc5c5\uc740 \uacac\uc801\uc11c\ub97c \ubc1b\uc740 \ud6c4 \uac10\uc0ac\ubc95\uc778\uc744 \ubcc0\uacbd\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_muc_bao_gia_kiem_toan_hien_nay\"><\/span><b>\ud604\ud589 \uac10\uc0ac \uac00\uaca9 \uacb0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5120\" aria-describedby=\"caption-attachment-5120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5120\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh m\u1ee9c b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-muc-bao-gia-kiem-toan-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5120\" class=\"wp-caption-text\">\ud604\ud589 \uac10\uc0ac \uac00\uaca9 \uacb0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\uc758 \uc801\uc815\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \ubc95\uc801 \ud2c0\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uacac\uc801 \uc0b0\uc815\uc740 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uac10\uc0ac \uc5c5\uacc4\uc758 \uc77c\ubc18\uc801\uc778 \uae30\uc900\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Luat_Kiem_toan_doc_lap_2011\"><\/span><b>2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc5d0 \uaddc\uc815\ub41c \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c55\uc870\uc5d0 \ub530\ub974\uba74, \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uace0\uac1d\uacfc \uac10\uc0ac\ubc95\uc778\uc774 \uacc4\uc57d\uc744 \ud1b5\ud574 \ud569\uc758\ud569\ub2c8\ub2e4. \uc774 \uc218\uc218\ub8cc\ub294 \uac10\uc0ac \ub0b4\uc6a9, \ubc94\uc704, \uc218\ud589 \uae30\uac04 \ubc0f \uac10\uc0ac\uc778\uc758 \uc790\uaca9\uc744 \uae30\uc900\uc73c\ub85c \ucc45\uc815\ub429\ub2c8\ub2e4. \uc9c0\ub098\uce58\uac8c \ub0ae\uc740 \uac10\uc0ac \uacac\uc801\uc740 \uc804\ubb38\uc801\uc778 \ud488\uc9c8\uacfc \ubc95\uc801 \ud6a8\ub825\uc5d0 \ub300\ud55c \uc704\ud5d8\uc744 \uc218\ubc18\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_kiem_toan_Viet_Nam_VSA\"><\/span><b>\ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900(VSA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA \ud45c\uc900 210\uc740 \ubd84\uc7c1\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uac70\ub798 \uc804 \ub2e8\uacc4\uc5d0\uc11c \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub97c \uba85\ud655\ud788 \ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \uac10\uc0ac \uacac\uc801\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc9c1\uc811 \uc218\uc218\ub8cc\uc640 \uc9c0\uc810 \uc0ac\ubb34\uc2e4 \uc6b4\uc601\ube44 \ub4f1\uc758 \uad00\ub828 \ube44\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub294 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uad00\ub828 \ub2f9\uc0ac\uc790 \ubaa8\ub450\uc758 \uc7ac\uc815\uc801 \uc774\uc775\uc744 \ubcf4\ud638\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_tac_dong_truc_tiep_den_bao_gia_kiem_toan\"><\/span><b>\uac10\uc0ac \ube44\uc6a9\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5119\" aria-describedby=\"caption-attachment-5119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5119\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-tac-dong-truc-tiep-den-bao-gia-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5119\" class=\"wp-caption-text\">\uac10\uc0ac \ube44\uc6a9\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac01 \uc0ac\uc5c5 \uc720\ud615\uc740 \uc0ac\uc5c5 \uc6b4\uc601 \ubc29\uc2dd\uc5d0 \ub530\ub77c \uc11c\ub85c \ub2e4\ub978 \uc7ac\ubb34 \uad8c\uace0 \uc0ac\ud56d\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4. \uac10\uc0ac \ubc95\uc778\uc740 \ud604\uc7a5 \uc2e4\uc0ac\ub97c \ub9c8\uce5c \ud6c4 \uac1c\ubcc4 \uac10\uc0ac \uacac\uc801\uc11c\ub97c \ubcf4\ub0b4\ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_mo_tong_tai_san_va_doanh_thu\"><\/span><b>\ucd1d\uc790\uc0b0 \ubc0f \uc218\uc775<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9e4\ucd9c \uaddc\ubaa8\uac00 \ud06c\uace0 \uc218\ub9cc \uac74\uc758 \ubb38\uc11c\ub97c \ubcf4\uc720\ud55c \uae30\uc5c5\uc740 \uc18c\uaddc\ubaa8 \uae30\uc5c5\ubcf4\ub2e4 \ub300\uc870 \uc791\uc5c5\uc5d0 \ub354 \ub9ce\uc740 \uc2dc\uac04\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uac80\uc0ac \ub300\uc0c1 \ud45c\ubcf8\uc758 \uc218\ub97c \uae30\uc900\uc73c\ub85c \uac10\uc0ac \uacac\uc801\uc744 \uc0b0\uc815\ud569\ub2c8\ub2e4. \uc790\uc0b0 \uaddc\ubaa8\uac00 \ud074\uc218\ub85d \uac10\uc0ac \ud68c\uc0ac\uc758 \ucc45\uc784\uacfc \uc804\ubb38\uc801 \uc704\ud5d8 \ubd80\ub2f4\ub3c4 \ucee4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_luong_nghiep_vu_phat_sinh\"><\/span><b>\uc0dd\uc131\ub41c \uac70\ub798 \uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc81c\uc870\uc5c5 \ubc0f \uac74\uc124\uc5c5 \ubd80\ubb38\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc21c\uc218 \uc11c\ube44\uc2a4\uc5c5\ubcf4\ub2e4 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\uac00 \ub354 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \uc7ac\uace0 \uad00\ub9ac, \uacc4\uc57d\uc790 \ucc44\ubb34 \uc870\uc815, \uc9c4\ud589 \uc911\uc778 \uc791\uc5c5 \uc6d0\uac00 \uacc4\uc0b0 \ub4f1\uc5d0 \uc0c1\ub2f9\ud55c \uc790\uc6d0\uc774 \uc18c\ubaa8\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774\ub7ec\ud55c \ubd80\ubb38\uc758 \uac10\uc0ac\uc728\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc2dc\uc7a5 \ud3c9\uade0\ubcf4\ub2e4 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chat_luong_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud488\uc9c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc6b0\uc218\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uacfc \uae54\ub054\ud55c \ub370\uc774\ud130\ub294 \uac10\uc0ac\uc778\uc774 \uc0c1\uc138 \uac80\ud1a0 \uc808\ucc28 \ud69f\uc218\ub97c \uc904\uc77c \uc218 \uc788\ub3c4\ub85d \ud574\uc90d\ub2c8\ub2e4. \ubc18\ub300\ub85c \ub370\uc774\ud130\uac00 \ubd80\uc2e4\ud558\uba74 \uac10\uc0ac \ud68c\uc0ac\ub294 \ucd94\uac00 \uc778\ub825\uc744 \ud22c\uc785\ud558\uc5ec \uc624\ub958\ub97c \uac80\ud1a0\ud574\uc57c \ud558\ubbc0\ub85c \uac10\uc0ac \ube44\uc6a9\uc744 \uc778\uc0c1\ud560 \uc218\ubc16\uc5d0 \uc5c6\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uae30\ub85d\uc758 \ud488\uc9c8\uc740 \uc218\uc218\ub8cc \ud611\uc0c1\uc5d0 \uc788\uc5b4 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_bao_gia_kiem_toan_tham_khao\"><\/span><b>\ucc38\uace0 \uac10\uc0ac \uac00\uaca9\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \uae30\uc5c5 \ub9e4\ucd9c \uaddc\ubaa8\ubcc4 \ud3c9\uade0 \uc218\uc218\ub8cc\ub97c \uc694\uc57d\ud55c \uac83\uc73c\ub85c \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. \uacf5\uc2dd \uac10\uc0ac \uacac\uc801\uc740 \uac10\uc0ac \uc804\ubb38\uac00\uc758 \uc0c1\uc138 \uc870\uc0ac \uacb0\uacfc\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ucc38\uace0 \uac10\uc0ac \uac00\uaca9\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub9e4\ucd9c \uaddc\ubaa8 (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud3c9\uade0 \uac10\uc0ac \ube44\uc6a9(VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e4\ud589 \uc2dc\uac04(\uc608\uc0c1)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15,000,000 &#8211; 25,000,000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5-7\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5\uc5d0\uc11c 1000\uc5b5\uae4c\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25,000,000 &#8211; 50,000,000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10~15\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5\uc5d0\uc11c 5000\uc5b5\uae4c\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50,000,000 &#8211; 120,000,000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15~25\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\ucc9c\uc5b5 \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc94\uc704\uc5d0 \ub530\ub978 \ud569\uc758<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\uc77c \uc774\uc0c1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud56d\ubaa9\ubcc4\ub85c \uc0c1\uc138\ud558\uac8c \uae30\uc7ac\ub41c \uac10\uc0ac \uacac\uc801\uc11c\ub97c \ubc1b\uc73c\uba74 \ud68c\uacc4 \ucc45\uc784\uc790\uac00 \uc774\uc0ac\ud68c\uc5d0 \ube44\uc6a9\uc744 \uc124\uba85\ud558\uae30\uac00 \ud6e8\uc52c \uc218\uc6d4\ud574\uc9d1\ub2c8\ub2e4. \ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uc740 \ucd5c\uc885 \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uacfc \ubc00\uc811\ud55c \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<blockquote><p><b><i>\uc790\uc138\ud55c \ub0b4\uc6a9\uc740 \uc5ec\uae30\uc5d0\uc11c \ud655\uc778\ud558\uc138\uc694: <\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><b><i>\uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/i><\/b><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_phi_trong_bao_gia_kiem_toan_Co_gi_ben_trong\"><\/span><b>\uac10\uc0ac \uacac\uc801\uc11c\uc758 \ube44\uc6a9 \ubd84\uc11d: \ubb34\uc5c7\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc744\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc \ubcf4\uace0\uc11c\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uad6c\uc131 \uc694\uc18c\ubcc4 \ube44\uc6a9\uc774 \uba85\ud655\ud558\uac8c \ubd84\ub958\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uac10\uc0ac \uacac\uc801\uc758 \uc2e4\uc81c \uac00\uce58\ub97c \ud3c9\uac00\ud558\uae30 \uc704\ud574 \uc774\ub7ec\ud55c \uad6c\uc131 \uc694\uc18c\ub97c \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phi_chuyen_gia_Professional_Fees\"><\/span><b>\uc804\ubb38 \uc218\uc218\ub8cc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc640 \uadf8 \ubcf4\uc870\uc6d0\uc5d0\uac8c \uc608\uc0c1 \uadfc\ubb34 \uc2dc\uac04(\uc778\uc2dc)\uc744 \uae30\uc900\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \ubcf4\uc218\uc785\ub2c8\ub2e4. \ube44\uc6a9 \ucd5c\uc801\ud654 \uce21\uba74\uc5d0\uc11c, \uac10\uc0ac \uacac\uc801\uc11c\uc5d0 \ucc38\uc5ec \uc778\ub825\uc758 \uc218\uc640 \uc218\uc900\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub294 \uc804\ubb38\uc131\uacfc \ud488\uc9c8\uc5d0 \ub300\ud55c \ud5cc\uc2e0\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_hanh_chinh_va_phat_hanh_bao_cao\"><\/span><b>\uad00\ub9ac \ubc0f \ubcf4\uace0 \ube44\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \uc778\uc1c4, \ubb38\uc11c \ubc30\uc1a1 \ubc0f \uc804\ubb38 \uac10\uc0ac \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub77c\uc774\uc120\uc2a4 \ube44\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uad00\ub9ac \uc218\uc218\ub8cc\ub294 \uc804\uccb4 \uac10\uc0ac \uacac\uc801\uc758 \uc57d 5~10%\ub97c \ucc28\uc9c0\ud569\ub2c8\ub2e4. \ube44\ub85d \uc791\uc740 \ube44\uc728\uc774\uc9c0\ub9cc, \uc774\ub294 \uac10\uc0ac \ud68c\uc0ac\uac00 \uace0\uac1d\uc5d0 \ub300\ud574 \uc138\uc2ec\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc774\uace0 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_di_lai_va_luu_tru\"><\/span><b>\uc5ec\ud589 \ubc0f \uc219\ubc15 \ube44\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c4\uc2ec\uc5d0\uc11c \uba40\ub9ac \ub5a8\uc5b4\uc9c4 \uc0b0\uc5c5\ub2e8\uc9c0\uc5d0 \uacf5\uc7a5\uc744 \ub454 \uae30\uc5c5\uc758 \uacbd\uc6b0 \ucd94\uac00 \ucd9c\uc7a5\ube44\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc774 \ube44\uc6a9\uc744 \uc9c1\uc811 \ubd80\ub2f4\ud558\uac70\ub098, \ud604\uae08 \ud750\ub984 \uad00\ub9ac\ub97c \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud574 \uc804\uccb4 \uacc4\uc57d\uc5d0 \ud3ec\ud568\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ube44\uc6a9\uc740 \ucd08\uae30 \uc2e4\uc0ac \uacac\uc801\uc11c\uc5d0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_nhan_bao_gia_kiem_toan_hop_ly\"><\/span><b>\ud569\ub9ac\uc801\uc778 \uac10\uc0ac \uacac\uc801\uc744 \ubc1b\ub294 \uae30\uc5c5\uc758 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc9c0\ub098\uce58\uac8c \ub0ae\uc740 \uc218\uc218\ub8cc\ub97c \uc120\ud0dd\ud558\uba74 \uac10\uc0ac \ud488\uc9c8\uc5d0 \ub300\ud55c \uc704\ud5d8\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud569\ub9ac\uc801\uc778 \uac10\uc0ac \uacac\uc801\uacfc \uc218\uc900 \ub192\uc740 \uc11c\ube44\uc2a4\ub97c \uacb0\ud569\ud558\uba74 \uc7ac\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \uc0c1\ub2f9\ud55c \ubd80\uac00\uac00\uce58\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_som_cac_rui_ro_sai_sot_thue\"><\/span><b>\uc138\uae08 \uc624\ub958 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \uac10\uc9c0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud68c\ub78c 200\/2014\/TT-BTC \ub610\ub294 \ud68c\ub78c 133\/2016\/TT-BTC\uc5d0 \ub530\ub978 \ubd80\uc801\ud569 \uc0ac\ud56d\uc5d0 \ub300\ud574 \uc790\ubb38\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc801\uc808\ud55c \uac10\uc0ac \uacac\uc801\uc744 \ubc1b\uc544\ub4e4\uc784\uc73c\ub85c\uc368 \uc138\ubb34 \uac10\uc0ac \uc804\uc5d0 \ub9c8\uc74c\uc758 \ud3c9\uc548\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uac00\uc758 \uc9c0\uc2dd\uc740 \uae30\uc5c5\uc774 \ub9c9\ub300\ud55c \ud589\uc815\uc801 \ubc8c\uae08\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cung_co_niem_tin_voi_doi_tac_va_ngan_hang\"><\/span><b>\ud30c\ud2b8\ub108 \ubc0f \uc740\ud589\uacfc\uc758 \uc2e0\ub8b0 \uac15\ud654.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub300\ucd9c \uc2e0\uccad \uc2dc\uc5d0\ub294 \ud56d\uc0c1 \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac\ub97c \ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ud22c\uba85\ud55c \uac10\uc0ac \uc218\uc218\ub8cc \uccb4\uacc4\ub97c \uac16\ucd98 \ud3c9\ud310 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc740 \uae30\uc5c5\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc5ec\uc90d\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud558\uac70\ub098 \ud22c\uc790 \uc720\uce58\ub97c \ud560 \ub54c \uc0c1\ub2f9\ud55c \uacbd\uc7c1 \uc6b0\uc704\ub97c \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_khao_sat_den_gui_bao_gia_kiem_toan_chuyen_nghiep\"><\/span><b>\uc124\ubb38\uc870\uc0ac\ubd80\ud130 \uc804\ubb38 \uac10\uc0ac \uacac\uc801\uc11c \ubc1c\uc1a1\uae4c\uc9c0\uc758 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5121\" aria-describedby=\"caption-attachment-5121\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5121\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep.jpg\" alt=\"Quy tr\u00ecnh t\u1eeb kh\u1ea3o s\u00e1t \u0111\u1ebfn g\u1eedi b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-tu-khao-sat-den-gui-bao-gia-kiem-toan-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5121\" class=\"wp-caption-text\">\uc124\ubb38\uc870\uc0ac\ubd80\ud130 \uc804\ubb38 \uac10\uc0ac \uacac\uc801\uc11c \ubc1c\uc1a1\uae4c\uc9c0\uc758 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud45c\uc900\ud654\ub41c \uc6cc\ud06c\ud50c\ub85c\ub294 \ube44\uc6a9\uc774 \uc2e4\uc81c \uc791\uc5c5\ub7c9\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uac00\uc7a5 \uc815\ud655\ud55c \uac10\uc0ac \uacac\uc801\uc744 \uc5bb\uc73c\ub824\uba74 \uc591\uce21\uc774 \ucc98\uc74c\ubd80\ud130 \uae34\ubc00\ud788 \ud611\ub825\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_thong_tin_va_khao_sat_so_bo\"><\/span><b>1\ub2e8\uacc4: \uc815\ubcf4\ub97c \uc218\uc9d1\ud558\uace0 \uc608\ube44 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95\uc778\uc740 \uae30\uc5c5 \uaddc\ubaa8\ub97c \ud3c9\uac00\ud558\uae30 \uc704\ud574 \uc7a0\uc815 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\ucd9c\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \uc804\ubb38\uac00\ub294 \uc774 \uc790\ub8cc\ub97c \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac \uacac\uc801\uc744 \uc791\uc131\ud558\uae30 \uc804\uc5d0 \ubb38\uc11c\ub7c9\uc744 \ubd84\uc11d\ud569\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc744 \ud1b5\ud574 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uace0\uac1d\uc0ac\uc758 \ud2b9\uc815 \uc0b0\uc5c5 \ud2b9\uc131\uc744 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_rui_ro_va_xac_dinh_pham_vi\"><\/span><b>2\ub2e8\uacc4: \uc704\ud5d8 \ubd84\uc11d \ubc0f \ubc94\uc704 \uacb0\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0 \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uac00 \uc788\ub294 \uacbd\uc6b0, \uac10\uc0ac \uacac\uc801\uc5d0\ub294 \ubc95\ub839 132\/2020\/ND-CP\uc5d0 \ub530\ub978 \uae30\ub85d \uac80\ud1a0\uac00 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ucc98\uc74c\ubd80\ud130 \uac10\uc0ac \ubc94\uc704\ub97c \uba85\ud655\ud788 \uc815\uc758\ud558\uba74 \ucd94\ud6c4 \ucd94\uac00 \ube44\uc6a9 \ubc1c\uc0dd\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \uac01 \uc704\ud5d8 \uc601\uc5ed\uc5d0 \ub300\ud55c \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc744 \uc81c\uc548\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Dam_phan_va_chot_hop_dong\"><\/span><b>3\ub2e8\uacc4: \uacc4\uc57d\uc744 \ud611\uc0c1\ud558\uace0 \ucd5c\uc885 \ud655\uc815\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ube44\uc6a9\uc5d0 \ud569\uc758\ud55c \ud6c4, \uc591\uce21\uc740 \uc815\uc2dd \uacbd\uc81c \uacc4\uc57d\uc744 \uccb4\uacb0\ud569\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac \uc9c4\ud589 \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4. \uacc4\uc57d\uc11c\uc5d0\ub294 \ucc45\uc784 \uc18c\uc7ac\uc640 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\ub3c4 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_so_sanh_bao_gia_kiem_toan_giua_cac_don_vi\"><\/span><b>\uc5ec\ub7ec \ud68c\uacc4\ubc95\uc778\uc758 \uac10\uc0ac \uacac\uc801\uc744 \ube44\uad50\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5c5\uccb4 \uac04 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub97c \ube44\uad50\ud560 \ub54c\ub294 \uc77c\uad00\ub41c \uc5ed\ub7c9 \uae30\uc900\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e8\uc21c\ud788 \uac10\uc0ac \uacac\uc801\uc11c\uc758 \ucd5c\uc885 \uae08\uc561\ub9cc \ubcf4\uace0 \ube0c\ub79c\ub4dc \ud3c9\ud310\uc744 \ubb34\uc2dc\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_giay_phep_hanh_nghe\"><\/span><b>\uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ud655\uc778\ud558\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacac\uc801\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uc5c5\uccb4\uac00 \uc7ac\ubb34\ubd80\uc5d0\uc11c \ubc1c\ud45c\ud55c \uc801\uaca9 \uc5c5\uccb4 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\ub294\uc9c0 \ubc18\ub4dc\uc2dc \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc790\uaca9\uc774 \uc5c6\ub294 \uc5c5\uccb4\ub97c \uace0\uc6a9\ud558\uba74 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ubc95\uc801\uc73c\ub85c \ubb34\ud6a8\ud654\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uae30 \uc804\uc5d0 \ud30c\ud2b8\ub108\uc758 \uc790\uaca9\uc744 \uc2e0\uc911\ud558\uac8c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xem_xet_uy_tin_cua_kiem_toan_vien_hanh_nghe\"><\/span><b>\ud574\ub2f9 \ud68c\uacc4\uac10\uc0ac\uc778\uc758 \ud3c9\ud310\uc744 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c\uc5d0 \uc11c\uba85\ud558\ub294 \uc0ac\ub78c\uc740 \ud574\ub2f9 \ubd84\uc57c\uc5d0\uc11c \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \uac00\uc9c4 \uc804\ubb38\uac00\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ub54c\ub85c\ub294 \ucd5c\uace0 \uc804\ubb38\uac00\uac00 \uc11c\uba85\ud55c \ub354 \ub192\uc740 \uc218\uc900\uc758 \uac10\uc0ac \uacac\uc801\uc774 \ubcf5\uc7a1\ud55c \ubb38\uc81c\ub97c \ucca0\uc800\ud558\uac8c \ub2e4\ub904\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \ubc0f \uc9c0\ubc30\uad6c\uc870\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd\uc774 \ubc14\ub85c \uc5ec\ub7ec\ubd84\uc774 \uc5bb\uac8c \ub420 \uc9c4\uc815\ud55c \uac00\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_bao_gia_kiem_toan_thong_qua_viec_hoan_thien_so_sach\"><\/span><b>\ud68c\uacc4 \uac1c\uc120\uc744 \ud1b5\ud574 \uac10\uc0ac \uacac\uc801\uc744 \ucd5c\uc801\ud654\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc801\uc808\ud788 \uc900\ube44\ud568\uc73c\ub85c\uc368 \uac10\uc0ac \uc218\uc218\ub8cc\ub97c \uc0ac\uc804\uc5d0 \uc808\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac\uc778\uc758 \uc5c5\ubb34 \ubd80\ub2f4\uc744 \uc904\uc5ec \uac10\uc0ac \uacac\uc801\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubb38\uc11c \uccb4\uacc4\ud654:<\/b><span style=\"font-weight: 400;\"> \uccad\uad6c\uc11c\uc640 \uacc4\uc57d\uc11c\ub97c \uc2dc\uac04 \uc21c\uc11c\ub300\ub85c \uc815\ub9ac\ud558\uace0, \uba85\ud655\ud55c \ud68c\uacc4 \ucf54\ub4dc\ub97c \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacc4\uc815 100%\uc758 \ub9e4\uc785\ucc44\ubb34\ub97c \ub300\uc870\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uace0\uac1d \ubc0f \uacf5\uae09\uc5c5\uccb4\uc640 \ud568\uaed8 \ub9e4\ucd9c\ucc44\uad8c \ubc0f \ub9e4\uc785\ucc44\ubb34 \ub300\uc870\ud45c\uc5d0 \ub300\ud55c \uc11c\uba85 \ubc0f \ud655\uc778\uc744 \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\uae08 \uc790\uac00 \ud3c9\uac00:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\ud300\uc774 \uc2e4\uc81c \uc5c5\ubb34\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \uae30\ubcf8\uc801\uc778 \ud68c\uacc4 \uc624\ub958\ub97c \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacac\uc801\uc740 \ub2e8\uc21c\ud55c \ube44\uc6a9\uc774 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uacfc \uc9c0\uc18d\uac00\ub2a5\uc131\uc744 \uc704\ud55c \ud22c\uc790\uc785\ub2c8\ub2e4. \ube44\uc6a9 \uad6c\uc870\ub97c \uc774\ud574\ud558\uba74 \uacbd\uc601\uc9c4\uc740 \uc815\ubcf4\uc5d0 \uc785\uac01\ud55c \uc758\uc0ac\uacb0\uc815\uc744 \ub0b4\ub9ac\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc218\uc900 \ub192\uc740 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uae30\uc5c5\uc774 \uacbd\uc7c1 \uc2dc\uc7a5\uc5d0\uc11c \uc790\uc2e0\uac10 \uc788\uac8c \uc131\uc7a5\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uc678\uc5d0\ub3c4 \ub0b4\ubd80 \ubc29\uc5b4 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc5d0 \uc9d1\uc911\ud574\uc57c \ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \ubc14\ub85c \uc774\ub7ec\ud55c \uc2dc\uc2a4\ud15c\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc2ec\ub3c4 \uc788\ub294 \uc804\ubb38 \uc9c0\uc2dd\uc744 \ud1b5\ud574 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \ud68c\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c \ubb38\uc758\ud558\uc2dc\uba74 \uadc0\uc0ac\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \uc885\ud569\uc801\uc778 \uacbd\uc601 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/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=\"Cac_cau_hoi_thuong_gap_ve_bao_gia_kiem_toan\"><\/span><b>\uac10\uc0ac \uacac\uc801 \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=\"Tai_sao_bao_gia_kiem_toan_cua_cac_cong_ty_Big4_lai_cao_hon_nhieu_so_voi_noi_dia\"><\/span>\ube454 \ud68c\uacc4\ubc95\uc778\uc774 \uc81c\uc2dc\ud558\ub294 \uac10\uc0ac \uc218\uc218\ub8cc\uac00 \uad6d\ub0b4 \ud68c\uacc4\ubc95\uc778\ubcf4\ub2e4 \ud6e8\uc52c \ub192\uc740 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\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\ube454 \ud68c\uacc4\ubc95\uc778\uc774 \ubd80\uacfc\ud558\ub294 \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uadf8\ub4e4\uc758 \uad6d\uc81c\uc801\uc778 \ube0c\ub79c\ub4dc \uc774\ubbf8\uc9c0\uc640 \uc5c4\uaca9\ud55c \ud488\uc9c8 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud68c\uacc4\ubc95\uc778\uc758 \ubcf4\uace0\uc11c\ub294 \uc678\uad6d \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \ub9e4\uc6b0 \uac00\uce58\uac00 \ub192\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=\"Bao_gia_kiem_toan_co_bao_gom_phi_kiem_toan_quyet_toan_du_an_hoan_thanh_khong\"><\/span>\uac10\uc0ac \uacac\uc801\uc5d0 \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ube44\uc6a9\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\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\uc77c\ubc18\uc801\uc73c\ub85c\ub294 \uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774 \ub450 \uac00\uc9c0\ub294 \uc11c\ub85c \ub2e4\ub978 \uad6c\ud604 \ud504\ub85c\uc138\uc2a4\ub97c \uac00\uc9c4 \ubcc4\uac1c\uc758 \uc11c\ube44\uc2a4\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uac01\uac01\uc758 \ud2b9\uc815 \ubaa9\uc801\uc5d0 \ub300\ud574 \ubcc4\ub3c4\uc758 \uac10\uc0ac \uacac\uc801\uc744 \uc694\uccad\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_the_thay_doi_don_vi_kiem_toan_sau_khi_nhan_bao_gia_khong\"><\/span>\uae30\uc5c5\uc740 \uacac\uc801\uc11c\ub97c \ubc1b\uc740 \ud6c4 \uac10\uc0ac\ubc95\uc778\uc744 \ubcc0\uacbd\ud560 \uc218 \uc788\uc2b5\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\ubb3c\ub860\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc5ec\ub7ec \uac10\uc0ac \uacac\uc801\uc744 \ube44\uad50\ud558\uc5ec \ucd5c\uace0\uc758 \uc5ed\ub7c9\uacfc \ube44\uc6a9 \ud6a8\uc728\uc131\uc744 \uac16\ucd98 \uc5c5\uccb4\ub97c \uc120\ud0dd\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ucd5c\uc885 \uacb0\uc815\uc740 \uae30\uc5c5\uc8fc\uc5d0\uac8c \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\": \"T\u1ea1i sao b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty Big4 l\u1ea1i cao h\u01a1n nhi\u1ec1u so v\u1edbi n\u1ed9i \u0111\u1ecba?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee9c b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n c\u1ee7a Big4 ph\u1ea3n \u00e1nh th\u01b0\u01a1ng hi\u1ec7u qu\u1ed1c t\u1ebf v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng kh\u1eaft khe. B\u00e1o c\u00e1o t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t cao \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.\"\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\": \"B\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n c\u00f3 bao g\u1ed3m ph\u00ed ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u01b0\u1eddng l\u00e0 kh\u00f4ng. \u0110\u00e2y l\u00e0 hai lo\u1ea1i d\u1ecbch v\u1ee5 t\u00e1ch bi\u1ec7t v\u1edbi quy tr\u00ecnh th\u1ef1c hi\u1ec7n kh\u00e1c nhau. Doanh nghi\u1ec7p c\u1ea7n y\u00eau c\u1ea7u c\u00e1c b\u1ea3n b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n ri\u00eang cho t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n sau khi nh\u1eadn b\u00e1o gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n so s\u00e1nh nhi\u1ec1u b\u1ea3n b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n \u0111\u1ec3 ch\u1ecdn \u0111\u01a1n v\u1ecb c\u00f3 n\u0103ng l\u1ef1c v\u00e0 chi ph\u00ed ph\u00f9 h\u1ee3p nh\u1ea5t. Quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng thu\u1ed9c v\u1ec1 ch\u1ee7 doanh nghi\u1ec7p.\"\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>B\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n l\u00e0 y\u1ebfu t\u1ed1 \u0111\u1ea7u ti\u00ean m\u00e0 c\u00e1c doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00ed ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5122,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-5117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5117","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=5117"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5117\/revisions"}],"predecessor-version":[{"id":5123,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5117\/revisions\/5123"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/5122"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}