{"id":5135,"date":"2026-03-06T03:09:40","date_gmt":"2026-03-06T10:09:40","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5135"},"modified":"2026-03-06T03:09:40","modified_gmt":"2026-03-06T10:09:40","slug":"dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/","title":{"rendered":"\ucfe0\uce58(Cu Chi)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc \ubd81\uc11c\ubd80\uc758 \uc0b0\uc5c5 \ubc0f \uc704\uc131 \ub3c4\uc2dc \uc911\uc2ec\uc9c0\ub85c \ube60\ub974\uac8c \ubcc0\ubaa8\ud558\uace0 \uc788\ub294 \uafb8\ucc0c \uc9c0\uc5ed\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc218\uc694\uac00 \uae09\uc99d\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uafb8\ucc0c \ubd81\uc11c\ubd80 \uc9c0\uc5ed\uacfc \ud0c4\ud478\ucb5d\uacfc \uac19\uc740 \uc0b0\uc5c5 \ub2e8\uc9c0\uac00 \uc99d\uac00\ud568\uc5d0 \ub530\ub77c \ud68c\uacc4 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83\uc740 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \ud22c\uc790\ub97c \uc720\uce58\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uacbd\uc601\uc744 \uc601\uc704\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uae30\ubc18\uc774 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c37\uc870\uc5d0 \ub530\ub974\uba74 <\/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;\">\uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI) \ubc0f \ud2b9\uc815 \uc720\ud615\uc758 \uc0ac\uc5c5\uccb4\ub294 \uc5f0\ub840 \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \ucfe0\uce58(Cu Chi)\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc218\ud589\ud558\uba74 \uacbd\uc601\uc9c4\uc740 \uc911\uc694\ud55c \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\uc5ec \ubcc0\ub3d9\uc131\uc774 \ud070 \uacbd\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c\ub3c4 \uc815\ud655\ud55c \uc804\ub7b5\uc801 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c \uc774 \uc11c\ube44\uc2a4\uc758 \uacfc\uc815\uacfc \uac00\uce58\ub97c \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Quy_dinh_phap_ly_ve_kiem_toan_bao_cao_tai_chinh_hien_nay\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \uad00\ud55c \ud604\ud589 \ubc95\uaddc.<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Doi_tuong_bat_buoc_su_dung_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\" >\ub2e4\uc74c \uae30\uad00\ub4e4\uc740 Cu Chi \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud569\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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#He_thong_chuan_muc_kiem_toan_Viet_Nam_VSA\" >\ubca0\ud2b8\ub0a8 \uac10\uc0ac \ud45c\uc900 \uc2dc\uc2a4\ud15c(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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#So_sanh_giua_Kiem_toan_bat_buoc_va_Kiem_toan_tu_nguyen\" >\uc758\ubb34 \uac10\uc0ac\uc640 \uc790\ubc1c\uc801 \uac10\uc0ac\uc758 \ube44\uad50<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Quy_trinh_thuc_hien_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi_tieu_chuan\" >\ucfe0\uce58(Cu Chi)\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \ud45c\uc900 \uc808\ucc28<\/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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Giai_doan_1_Tien_kiem_toan_va_lap_ke_hoach\" >1\ub2e8\uacc4: \uc0ac\uc804 \uac10\uc0ac \ubc0f \uacc4\ud68d \uc218\ub9bd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Giai_doan_2_Thuc_hien_kiem_toan_tai_hien_truong\" >2\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac \uc2e4\uc2dc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Giai_doan_3_Tong_hop_va_du_thao_bao_cao\" >3\ub2e8\uacc4: \ubcf4\uace0\uc11c \uc885\ud569 \ubc0f \uc791\uc131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Giai_doan_4_Phat_hanh_bao_cao_kiem_toan_chinh_thuc\" >4\ub2e8\uacc4: \uacf5\uc2dd \uac10\uc0ac \ubcf4\uace0\uc11c \ubc1c\ud589<\/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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Bang_gia_tham_khao_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\" >\ucfe0\uce58(Cu Chi)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/a><\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Cac_yeu_to_anh_huong_den_phi_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\" >\ucfe0\uce58 \uc9c0\uc5ed \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uc6a9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778\ub4e4.<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Linh_vuc_hoat_dong_kinh_doanh\" >\uc0ac\uc5c5 \ud65c\ub3d9 \uc601\uc5ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Tinh_trang_he_thong_so_sach_ke_toan\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c \ud604\ud669<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Tai_sao_MAN_%E2%80%93_Master_Accountant_Network_la_lua_chon_hang_dau_tai_Cu_Chi\" >\uafb8\ucc0c\uc5d0\uc11c MAN(Master Accountant Network)\uc774 \ucd5c\uace0\uc758 \uc120\ud0dd\uc778 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Nhung_sai_sot_thuong_gap_trong_bao_cao_tai_chinh_doanh_nghiep_Cu_Chi\" >\ucfe0\uce58(Cu Chi) \uae30\uc5c5 \uc7ac\ubb34 \ubcf4\uace0\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Loi_ich_thiet_thuc_khi_chon_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi_chuyen_nghiep\" >\ucfe0\uce58\uc5d0\uc11c \uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc2e4\uc9c8\uc801\uc778 \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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Toi_uu_hoa_nghia_vu_thue_va_quan_tri_rui_ro\" >\uc138\uae08 \uc758\ubb34 \ucd5c\uc801\ud654 \ubc0f \uc704\ud5d8 \uad00\ub9ac.<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Tang_cuong_uy_tin_voi_ngan_hang_va_nha_dau_tu\" >\uc740\ud589 \ubc0f \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uc138\uc694.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\" >\ucfe0\uce58(Cu Chi)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Doanh_nghiep_FDI_tai_Cu_Chi_nop_bao_cao_kiem_toan_vao_thoi_diem_nao\" >\ucfe0\uce58\uc5d0 \uc788\ub294 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI)\uc740 \uc5b8\uc81c \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi_co_ho_tro_giai_trinh_thue_khong\" >\uafb8\ucc0c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc138\ubb34 \uad00\ub828 \uc124\uba85\uc5d0 \ub300\ud55c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\uae4c?<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cu-chi\/#Tai_sao_nen_chon_cong_ty_kiem_toan_co_am_hieu_dia_ban_Cu_Chi\" >\uafb8\ucc0c \uc9c0\uc5ed \uc804\ubb38\uc131\uc744 \uac16\ucd98 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_ve_kiem_toan_bao_cao_tai_chinh_hien_nay\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \uad00\ud55c \ud604\ud589 \ubc95\uaddc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc0ac\uc6a9\ud558\uae30 \uc804\uc5d0 <\/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;\"> \uafb8\ucc0c \uc9c0\uc5ed\uc5d0\uc11c\ub294 \uae30\uc5c5\ub4e4\uc774 \ubd88\ud544\uc694\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ud53c\ud558\uae30 \uc704\ud574 \ud604\ud589 \uaddc\uc815\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ubc95\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c \uc81c\ucd9c \uc8fc\uc81c \ubc0f \uae30\ud55c\uc5d0 \ub300\ud574 \ub9e4\uc6b0 \uc5c4\uaca9\ud55c \uaddc\uc815\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_su_dung_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\"><\/span><b>\ub2e4\uc74c \uae30\uad00\ub4e4\uc740 Cu Chi \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uc774\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">~\uc744 \uae30\ubc18\uc73c\ub85c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-136038.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uac00 \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uafb8\ucc0c\uc5d0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\uc5c5\uccb4\ub4e4\uc774 \ud68c\uacc4\uac10\uc0ac\ub97c \ubc1b\uc744 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> \ucfe0\uce58 \uc0b0\uc5c5\ub2e8\uc9c0\uc5d0\uc11c \uc6b4\uc601 \uc911\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-to-chuc-tin-dung\/\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00<\/span><\/a><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uad00, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-bao-hiem\/\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ud68c\uc0ac<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uac1c \uae30\uc5c5, \uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \uacf5\uc775\uc744 \ucd94\uad6c\ud558\ub294 \ub2e8\uccb4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \ub3c5\ub9bd \uac10\uc0ac \ubd84\uc57c\uc758 \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub77c, \ubcf4\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc744 \uc9c0\ud0a4\uc9c0 \ubabb\ud560 \uacbd\uc6b0 4\ucc9c\ub9cc VND\uc5d0\uc11c 5\ucc9c\ub9cc VND\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_chuan_muc_kiem_toan_Viet_Nam_VSA\"><\/span><b>\ubca0\ud2b8\ub0a8 \uac10\uc0ac \ud45c\uc900 \uc2dc\uc2a4\ud15c(VSA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uafb8\ucc0c\uc5d0 \uc788\ub294 \ud3c9\ud310 \uc88b\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \ud68c\uc0ac\ub294 \uc7ac\uc815\ubd80\uac00 \ubc1c\ud589\ud55c 47\uac1c \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc911 VSA 200(\uac10\uc0ac\uc778\uc758 \uc804\ubc18\uc801\uc778 \ubaa9\ud45c) \ubc0f VSA 315(\uc704\ud5d8 \uc2dd\ubcc4)\uacfc \uac19\uc740 \uae30\uc900\uc740 \uac10\uc0ac \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\ub294 \uc9c0\uce68 \uc6d0\uce59 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_giua_Kiem_toan_bat_buoc_va_Kiem_toan_tu_nguyen\"><\/span><b>\uc758\ubb34 \uac10\uc0ac\uc640 \uc790\ubc1c\uc801 \uac10\uc0ac\uc758 \ube44\uad50<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ubd84\uc11d\ud45c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc2e4\uc81c \ud544\uc694\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \uc11c\ube44\uc2a4 \uc720\ud615\uc744 \uc27d\uac8c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uae30 \uc704\ud574 \uc791\uc131\ub418\uc5c8\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>\uc758\ubb34 \uac10\uc0ac\uc640 \uc790\ubc1c\uc801 \uac10\uc0ac\uc758 \ube44\uad50\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc758\ubb34 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc790\ubc1c\uc801 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ube44\uc988\ub2c8\uc2a4 \uc694\uad6c \uc0ac\ud56d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubb3c\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790, \uc0c1\uc7a5\uae30\uc5c5, \uae08\uc735\uae30\uad00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5, \uc2a4\ud0c0\ud2b8\uc5c5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\uc801<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubd80 \uaddc\uc815\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \uac80\ud1a0, \uc790\uae08 \uc870\ub2ec, \uc778\uc218\ud569\ubcd1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\ucd9c \ub9c8\uac10\uc77c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 90\uc77c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc57d\uc11c\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc560\ud50c\ub9ac\ucf00\uc774\uc158 <\/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;\"> \uafb8\ucc0c \uc9c0\uc5ed\uc5d0\uc11c \uc790\ubc1c\uc801\uc778 \uc7ac\ubb34 \ubcf4\uace0\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uac04\uc18c\ud654\ud558\ub294 \ubc29\ubc95\uc73c\ub85c \ubca0\ud2b8\ub0a8 \uae30\uc5c5\ub4e4 \uc0ac\uc774\uc5d0\uc11c \uc810\uc810 \ub354 \uc778\uae30\ub97c \uc5bb\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi_tieu_chuan\"><\/span><b>\ucfe0\uce58(Cu Chi)\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \ud45c\uc900 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5139\" aria-describedby=\"caption-attachment-5139\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5139\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-tieu-chuan.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh C\u1ee7 Chi ti\u00eau chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-tieu-chuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-tieu-chuan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-tieu-chuan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-tieu-chuan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-tieu-chuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5139\" class=\"wp-caption-text\">\ucfe0\uce58(Cu Chi)\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \ud45c\uc900 \uc808\ucc28<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac1d\uad00\uc131\uacfc \ud6a8\uc728\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uafb8\ucc0c \uc9c0\uc5ed\uc758 \uac10\uc0ac \uacfc\uc815\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud574\ub2f9 \uc9c0\uc5ed\uc758 \uc2e4\uc81c \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uba74\ubc00\ud788 \ub530\ub974\uba74\uc11c \ub124 \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uacc4\ub97c \uac70\uccd0 \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giai_doan_1_Tien_kiem_toan_va_lap_ke_hoach\"><\/span><b>1\ub2e8\uacc4: \uc0ac\uc804 \uac10\uc0ac \ubc0f \uacc4\ud68d \uc218\ub9bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ucfe0\uce58\uc5d0 \uc788\ub294 \ud68c\uacc4 \ucc45\uc784\uc790\uc640 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ud574\ub2f9 \uc0b0\uc5c5\uc758 \ud2b9\uc131(\uc608: \uae30\uacc4 \uc81c\uc870, \uc2dd\ud488 \uac00\uacf5)\uc5d0 \ub300\ud574 \ub17c\uc758\ud560 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uacf5\uc7a5\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\uc5ec \uc0c1\uc138\ud55c \uacc4\ud68d\uc744 \uc218\ub9bd\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_toan_tai_hien_truong\"><\/span><b>2\ub2e8\uacc4: \ud604\uc7a5 \uc2e4\uc0ac \uc2e4\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ud300\uc740 \uafb8\ucc0c\uc5d0 \uc788\ub294 \uadc0\uc0ac\uc758 \uc0ac\ubb34\uc2e4\uc774\ub098 \uacf5\uc7a5\uc744 \ubc29\ubb38\ud558\uc5ec \uc0c1\ud488 \ubc0f \uace0\uc815 \uc790\uc0b0\uc758 \uc7ac\uace0\ub97c \uc9c1\uc811 \ud655\uc778\ud558\uace0 \uc6d0\ubcf8 \ud68c\uacc4 \uae30\ub85d\uacfc \ub300\uc870\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uafb8\ucc0c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uacfc\uc815\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giai_doan_3_Tong_hop_va_du_thao_bao_cao\"><\/span><b>3\ub2e8\uacc4: \ubcf4\uace0\uc11c \uc885\ud569 \ubc0f \uc791\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubc1c\uacac\ub41c \uc624\ub958\ub97c \uc218\uc815\ud558\uace0 \ud544\uc694\ud55c \uc870\uc815 \ubd84\uac1c\ub97c \ud68c\uc0ac \uacbd\uc601\uc9c4\uacfc \ub17c\uc758\ud558\uc2ed\uc2dc\uc624. \ubaa9\ud45c\ub294 \ubcf4\uace0\ub41c \uc218\uce58\uac00 \uacbd\uc81c \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uace0 \ud604\ud589 \ud68c\uacc4 \uae30\uc900\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giai_doan_4_Phat_hanh_bao_cao_kiem_toan_chinh_thuc\"><\/span><b>4\ub2e8\uacc4: \uacf5\uc2dd \uac10\uc0ac \ubcf4\uace0\uc11c \ubc1c\ud589<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uafb8\ucc0c \uc138\ubb34\uc11c, \ud1b5\uacc4\uccad, \uc0b0\uc5c5\ub2e8\uc9c0 \uad00\ub9ac\uc704\uc6d0\ud68c \ub4f1 \uad00\ub828 \uae30\uad00\uc5d0 \uc81c\ucd9c\ud560 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubca0\ud2b8\ub0a8\uc5b4(\ub610\ub294 \uc774\uc911 \uc5b8\uc5b4)\ub85c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud558\uc2ed\uc2dc\uc624. \uc774 \ubcf4\uace0\uc11c\ub294 \ud68c\uc0ac \uc6b4\uc601\uc758 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\"><\/span><b>\ucfe0\uce58(Cu Chi)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc900\ube44\ud574\uc57c \ud560 \uc608\uc0b0\uc5d0 \ub300\ud55c \uac1c\uc694\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574, \ud604\uc7ac \ucfe0\uce58 \uc0b0\uc5c5\ub2e8\uc9c0\uc5d0 \uc788\ub294 \uae30\uc5c5\ub4e4\uc758 \ud3c9\uade0 \ub9e4\ucd9c\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud55c \ucc38\uace0 \uc218\uc218\ub8cc \ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ucfe0\uce58(Cu Chi)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ucc38\uace0 \uac00\uaca9\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub9e4\ucd9c\uc561 (\uc5f0\uac04)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e4\ud589 \uc2dc\uac04<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 VND \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5 \uc601\uc5c5\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5~500\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 45.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5-7 \uc601\uc5c5\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\uc5b5~1000\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.000.000 &#8211; 70.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7-10 \uc601\uc5c5\uc77c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc138\ud55c \uac00\uaca9 \uacac\uc801\uc740 \uc800\ud76c\uc5d0\uac8c \ubb38\uc758\ud574 \uc8fc\uc138\uc694.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \ud06c\uae30\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uba54\ubaa8:<\/b> <i><span style=\"font-weight: 400;\">\ubcf8 \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc785\ub2c8\ub2e4. \ucfe0\uce58(Cu Chi) \uc9c0\uc5ed\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc2e4\uc81c \ube44\uc6a9\uc740 \ubb38\uc11c \uc218 \ubc0f \uc0ac\uc5c5 \ud2b9\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadc0\uc0ac\uc5d0 \uac00\uc7a5 \uc801\ud569\ud558\uace0 \ucd5c\uc801\uc758 \uac00\uaca9\ud45c\ub97c \uc6d0\ud558\uc2dc\uba74 \uc800\ud76c\uc5d0\uac8c \uc9c1\uc811 \ubb38\uc758\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/span><\/i><\/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>\uc804\uccb4 \uae30\uc0ac\ub294 \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-bao-cao-tai-chinh\/\"><b><i>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/i><\/b><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_den_phi_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\"><\/span><b>\ucfe0\uce58 \uc9c0\uc5ed \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uc6a9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778\ub4e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5136\" aria-describedby=\"caption-attachment-5136\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5136\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-phi-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh C\u1ee7 Chi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-phi-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-phi-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-phi-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-phi-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-phi-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5136\" class=\"wp-caption-text\">\ucfe0\uce58 \uc9c0\uc5ed \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \ube44\uc6a9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc778\ub4e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac00\uaca9\ud45c\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774, \ucfe0\uce58 \uc9c0\uc5ed\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub294 \uace0\uc815\ub418\uc5b4 \uc788\uc9c0 \uc54a\uace0 \uc5ec\ub7ec \uae30\uc220\uc801 \uc694\uc778\uacfc \uac01 \uc0ac\uc5c5\uccb4\uc758 \uc2e4\uc81c \uc6b4\uc601 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\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;\">\uc6d4 \ub9e4\ucd9c\uc774 \ub192\uace0 \uac70\ub798 \uac74\uc218\uac00 \uc218\ucc9c \uac74\uc5d0 \ub2ec\ud558\ub294 \uae30\uc5c5\uc77c\uc218\ub85d \uc11c\ub958 \uac80\uc99d\uc5d0 \ub354 \ub9ce\uc740 \uc2dc\uac04\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4. \uc774\ub294 \ucfe0\uce58 \uc9c0\uc5ed \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc5c5\ubb34\ub7c9\uacfc \ube44\uc6a9\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uc99d\uac00\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Linh_vuc_hoat_dong_kinh_doanh\"><\/span><b>\uc0ac\uc5c5 \ud65c\ub3d9 \uc601\uc5ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uafb8\ucc0c \uc9c0\uc5ed\uc758 \ubd80\ub3d9\uc0b0, \uac74\uc124, \ucca8\ub2e8 \ub18d\uc5c5 \uc0dd\uc0b0\uacfc \uac19\uc740 \uc0b0\uc5c5\uc740 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc774 \ub354 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc21c\uc218 \uc0c1\uc5c5 \ud65c\ub3d9\uc5d0 \ube44\ud574 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\uac00 \uc77c\ubc18\uc801\uc73c\ub85c \ub354 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_trang_he_thong_so_sach_ke_toan\"><\/span><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c \ud604\ud669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ucd5c\uc2e0 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uacfc \uc798 \uc815\ub9ac\ub41c \uc7a5\ubd80\ub97c \uac16\ucd94\uace0 \uc788\ub2e4\uba74, \ucfe0\uce58\uc5d0 \uc788\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \uc808\uc57d\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_MAN_%E2%80%93_Master_Accountant_Network_la_lua_chon_hang_dau_tai_Cu_Chi\"><\/span><b>\uafb8\ucc0c\uc5d0\uc11c MAN(Master Accountant Network)\uc774 \ucd5c\uace0\uc758 \uc120\ud0dd\uc778 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucfe0\uce58\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ucc3e\uc73c\uc2e0\ub2e4\uba74, MAN(Master Accountant Network)\uc774 \uc218\ubc31 \uac1c\uc758 \uae30\uc5c5\uc744 \uc704\ud55c \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\ub85c\uc11c \uc790\ubd80\uc2ec\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c\ub294 \ub2e8\uc21c\ud55c \uc22b\uc790 \uc81c\uacf5\uc744 \ub118\uc5b4, \ud3ec\uad04\uc801\uc778 \uacbd\uc601 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd5c\uace0 \uc804\ubb38\uac00:<\/b><span style=\"font-weight: 400;\"> \uc800\ud76c \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \ud300\uc740 \uad6d\ub0b4\uc678\uc5d0\uc11c 15\ub144 \uc774\uc0c1\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc9c0\uc5ed\uc5d0 \ub300\ud55c \uc774\ud574:<\/b><span style=\"font-weight: 400;\"> \uc800\ud76c\ub294 \uafb8\ucc0c \uc9c0\uad6c\uc758 \uc0ac\uc5c5 \ud658\uacbd\uacfc \ud589\uc815 \uc808\ucc28\uc5d0 \ub300\ud574 \ucca0\uc800\ud788 \uc774\ud574\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\uac00\uac00\uce58:<\/b><span style=\"font-weight: 400;\"> MAN\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c \uc678\uc5d0\ub3c4 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\uae30 \uc704\ud55c \uacbd\uc601\uc9c4 \uc11c\ud55c\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \ucfe0\uce58 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc2dc\uc7a5\uc5d0\uc11c \uc804\ubb38\uc801\uc778 \ud3c9\ud310\uc744 \ub192\uc774\ub294 \ub370 \uc788\uc5b4 \ud655\uc2e4\ud55c \ubc1c\uac78\uc74c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_trong_bao_cao_tai_chinh_doanh_nghiep_Cu_Chi\"><\/span><b>\ucfe0\uce58(Cu Chi) \uae30\uc5c5 \uc7ac\ubb34 \ubcf4\uace0\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucfe0\uce58\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uc804\ubb38\uac00\ub4e4\uc740 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ube44\uc6a9\uacfc \uc218\uc775 \uae30\ub85d\uacfc \uad00\ub828\ud558\uc5ec \uc790\uc8fc \uc800\uc9c0\ub974\ub294 \uba87 \uac00\uc9c0 \uc77c\ubc18\uc801\uc778 \uc624\ub958\ub97c \uc885\uc885 \ubc1c\uacac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc218\uc775\uc744 \uc798\ubabb\ub41c \uae30\uac04\uc5d0 \uae30\ub85d\ud568:<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ud2b9\ud788 \ub0a9\uae30 \uae30\uac04\uc774 \uae34 \uac74\uc124\uc5c5\uccb4\ub098 \uc81c\uc870\uc5c5\uccb4\uc5d0 \ud574\ub2f9\ub418\uba70, \ud68c\uacc4\uc5f0\ub3c4 \uc218\uc775\uc744 \uc65c\uace1\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub300\uc190\ucda9\ub2f9\uae08\uc774 \uc62c\ubc14\ub974\uac8c \uc124\uc815\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ud68c\ub78c 48\/2019\/TT-BTC\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \ubc14\uc640 \uac19\uc774 \ub300\uc190\uc0c1\uac01 \ub610\ub294 \uc7ac\uace0\uc790\uc0b0 \ud3c9\uac00\uc808\ud558\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08\uc744 \uc124\uc815\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc720\ud6a8\ud558\uc9c0 \uc54a\uc740 \ube44\uc6a9:<\/b><span style=\"font-weight: 400;\"> \ubc95\uc801 \ud6a8\ub825\uc774 \uc5c6\uac70\ub098 \uc0ac\uc5c5\uccb4\uc758 \uc0dd\uc0b0 \ubc0f \uac70\ub798 \ud65c\ub3d9\uacfc \uad00\ub828\uc774 \uc5c6\ub294 \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\ub3c4 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucfe0\uce58\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \uc774\ub7ec\ud55c \uc624\ub958\ub97c \uc81c\uac70\ud558\uc5ec \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \ucd5c\uc0c1\uc758 \uc0c1\ud0dc\ub85c \uc720\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_thiet_thuc_khi_chon_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi_chuyen_nghiep\"><\/span><b>\ucfe0\uce58\uc5d0\uc11c \uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc2e4\uc9c8\uc801\uc778 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5138\" aria-describedby=\"caption-attachment-5138\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5138\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-thiet-thuc-khi-chon-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-chuyen-nghiep.jpg\" alt=\"L\u1ee3i \u00edch thi\u1ebft th\u1ef1c khi ch\u1ecdn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh C\u1ee7 Chi chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-thiet-thuc-khi-chon-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-thiet-thuc-khi-chon-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-thiet-thuc-khi-chon-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-thiet-thuc-khi-chon-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-thiet-thuc-khi-chon-Dich-vu-kiem-toan-bao-cao-tai-chinh-Cu-Chi-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5138\" class=\"wp-caption-text\">\ucfe0\uce58\uc5d0\uc11c \uc804\ubb38 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc2e4\uc9c8\uc801\uc778 \uc774\uc810.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uafb8\ucc0c\uc758 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 \uc5ec\uc804\ud788 \ud68c\uacc4 \uac10\uc0ac\ub97c \uc758\ubb34\uc801\uc778 &quot;\ube44\uc6a9&quot;\uc73c\ub85c \uc5ec\uae30\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc81c\ub300\ub85c \uc774\ud574\ud55c\ub2e4\uba74, \uafb8\ucc0c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ub2e4\ubc29\uba74\uc73c\ub85c \uc774\uc810\uc744 \uac00\uc838\ub2e4\uc8fc\ub294 \ud604\uba85\ud55c \ud22c\uc790\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_nghia_vu_thue_va_quan_tri_rui_ro\"><\/span><b>\uc138\uae08 \uc758\ubb34 \ucd5c\uc801\ud654 \ubc0f \uc704\ud5d8 \uad00\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud488\uc9c8 \uac10\uc0ac\uc5d0\uc11c\ub294 \ud68c\ub78c 200\/2014\/TT-BTC \ub610\ub294 \ud68c\ub78c 133\/2016\/TT-BTC\uc5d0 \ub530\ub77c \ubb38\uc11c \ubc0f \uc1a1\uc7a5 \uc2dc\uc2a4\ud15c \uc804\uccb4\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \uc624\ub958\ub97c \ubc1c\uacac\ud558\uc5ec \ucd94\ud6c4 \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_ngan_hang_va_nha_dau_tu\"><\/span><b>\uc740\ud589 \ubc0f \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uafb8\ucc0c\uc758 \uae30\uc5c5\ub4e4\uc774 \uc0dd\uc0b0 \ud655\ub300\ub97c \uc704\ud574 \uc790\uae08\uc744 \uc870\ub2ec\ud558\uace0\uc790 \ud560 \ub54c, \ud3c9\ud310\uc774 \uc88b\uc740 \uafb8\ucc0c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uae30\uad00\uc5d0\uc11c \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \uac15\ub825\ud55c &quot;\uc5ec\uad8c&quot;\uacfc \uac19\uc740 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc740\ud589\ub4e4\uc740 \uc774\ub97c \ud1b5\ud574 \ud574\ub2f9 \uae30\uc5c5\uc758 \uc7ac\uc815 \ub2a5\ub825\uacfc \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \ud655\uc2e0\uc744 \ub354\uc6b1 \uac00\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uafb8\ucc0c\ub294 \uae30\uc5c5\ub4e4\uc774 \uc7a0\uc7ac\uc801\uc778 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ucd5c\ud6c4\uc758 \ubc29\uc5b4\uc120 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ud22c\uba85\ud55c \uc7ac\ubb34 \ubcf4\uace0\ub294 &#039;\ucca0\uac15\uc758 \ub545&#039; \uafb8\ucc0c\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \uacbd\uc7c1 \uc6b0\uc704 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, \uae30\uc5c5\uc758 \uc9c0\ubc30\uad6c\uc870\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574\uc11c\ub294 \uafb8\ucc0c \uc9c0\uc5ed\uc5d0\uc11c \ud3c9\ud310\uc774 \uc88b\uace0 \uc5ed\ub7c9 \uc788\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uacfc \ud568\uaed8 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ud5a5\ud574 \ub098\uc544\uac00\uc2ed\uc2dc\uc624.<\/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=\"Cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi\"><\/span><b>\ucfe0\uce58(Cu Chi)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_tai_Cu_Chi_nop_bao_cao_kiem_toan_vao_thoi_diem_nao\"><\/span>\ucfe0\uce58\uc5d0 \uc788\ub294 \uc678\uad6d\uc778 \uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI)\uc740 \uc5b8\uc81c \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4(\uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\ub144 3\uc6d4 31\uc77c \uc774\uc804)\uc5d0 \uaddc\uc81c \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\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=\"Dich_vu_kiem_toan_bao_cao_tai_chinh_Cu_Chi_co_ho_tro_giai_trinh_thue_khong\"><\/span>\uafb8\ucc0c\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc138\ubb34 \uad00\ub828 \uc124\uba85\uc5d0 \ub300\ud55c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. MAN\uacfc \uac19\uc740 \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc740 \uae30\uc5c5\uacfc \ud611\ub825\ud558\uc5ec \uc138\ubb34 \uc870\uc0ac\uad00\uc5d0\uac8c \uac10\uc0ac \uacb0\uacfc\ub97c \uc124\uba85\ud558\uace0 \uace0\uac1d\uc758 \uc774\uc775\uc744 \ucd5c\ub300\ud55c \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\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=\"Tai_sao_nen_chon_cong_ty_kiem_toan_co_am_hieu_dia_ban_Cu_Chi\"><\/span>\uafb8\ucc0c \uc9c0\uc5ed \uc804\ubb38\uc131\uc744 \uac16\ucd98 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \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\ubd81\uc11c\ubd80 \uafb8\ucc0c \uc0b0\uc5c5\ub2e8\uc9c0 \ub610\ub294 \ud0c4\ud478\ucb5d \uc0b0\uc5c5\ub2e8\uc9c0\uc758 \ud22c\uc790 \uc778\uc13c\ud2f0\ube0c \uc815\ucc45 \ubc0f \uc808\ucc28\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uac10\uc0ac\uc778\uc774 \uc2e4\uc9c8\uc801\uc778 \uc870\uc5b8\uc744 \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \uc138\uae08 \uc131\uacfc\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p FDI t\u1ea1i C\u1ee7 Chi n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 tr\u01b0\u1edbc ng\u00e0y 31\/03 h\u00e0ng n\u0103m) cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd.\"\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\": \"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh C\u1ee7 Chi c\u00f3 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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