{"id":5251,"date":"2026-03-13T00:24:37","date_gmt":"2026-03-13T07:24:37","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5251"},"modified":"2026-03-13T00:24:37","modified_gmt":"2026-03-13T07:24:37","slug":"kiem-toan-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/","title":{"rendered":"\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac: \uc0c1\uc138 \uac00\uaca9\ud45c"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \ud2b9\ud788 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc744 \uc911\uc2ec\uc73c\ub85c \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\uac00 \uc138\ubb34 \uc870\uc0ac \ubc0f \uac10\uc0ac\uc758 \ud575\uc2ec \uc0ac\ud56d\uc73c\ub85c \uc790\ub9ac \uc7a1\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">FDI \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\">\uad6d\uc138\uccad \uc790\ub8cc\uc5d0 \ub530\ub974\uba74, \uc218\ucc9c \uac1c\uc758 \uae30\uc5c5\uc774 \uac70\ub798 \uac00\uaca9 \uc7ac\uac80\ud1a0 \ud6c4 \uacfc\uc138 \uc18c\ub4dd\uc774 \uc0c1\ud5a5 \uc870\uc815\ub418\uace0 \uc190\uc2e4\uc774 \uac10\uc18c\ud558\ub294 \uc0ac\ub840\uac00 \ub9e4\ub144 \ubc1c\uc0dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uc7a5 \uac00\uaca9 \uc6d0\uce59\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\uc9c0 \uc54a\uc73c\uba74 \ub9c9\ub300\ud55c \uc138\uae08 \uccb4\ub0a9\uacfc \uc2ec\uac01\ud55c \uc5f0\uccb4\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \uc774 \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ucd5c\uace0 \ubc95\uc801 \uccb4\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c132\/2020\/ND-CP\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \uc815\ubd80\uc758 \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uad00\ub828 \uc138\ubb34 \uad00\ub9ac \uaddc\uc815\uc740 \uae30\uc5c5\uc758 \uc7ac\uc815 \uac74\uc804\uc131\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud560 \uac83\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \uc11c\ub958 \uc791\uc5c5\uc744 \uc644\ub8cc\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \uae30\uc5c5\uc774 \uc774\uc790 \ube44\uc6a9\uacfc \ub85c\uc5f4\ud2f0 \uc218\uc218\ub8cc\uc758 \uc801\uc815\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc804\ub7b5\uc801\uc778 \ud574\uacb0\ucc45\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uaddc\uc815\uc744 \uba85\ud655\ud788 \uc774\ud574\ud558\uba74 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uc640 \ucd5c\uace0 \uc7ac\ubb34 \ucc45\uc784\uc790\ub294 \uc138\uae08 \uc815\uc0b0 \uae30\uac04 \ub3d9\uc548 \uae30\uc5c5\uc758 \uc815\ub2f9\ud55c \uc774\uc775\uc744 \uc120\uc81c\uc801\uc73c\ub85c \ubcf4\ud638\ud560 \uc218 \uc788\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\/kiem-toan-giao-dich-lien-ket\/#Tam_quan_trong_cua_kiem_toan_giao_dich_lien_ket_trong_boi_canh_moi\" >\uc0c8\ub85c\uc6b4 \ud658\uacbd\uc5d0\uc11c \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/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\/kiem-toan-giao-dich-lien-ket\/#Khung_phap_ly_dieu_chinh_va_cac_khai_niem_co_ban\" >\uc900\uac70\ubc95 \uccb4\uacc4 \ubc0f \uae30\ubcf8 \uac1c\ub150<\/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\/kiem-toan-giao-dich-lien-ket\/#Cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >\ub2f9\uc0ac\uc790\ub4e4\uc740 \ubc95\ub839 132\/2020\/ND-CP\uc5d0 \ub530\ub77c \uad00\ub828 \ub2f9\uc0ac\uc790\uc785\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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_kiem_toan_giao_dich_lien_ket_chuyen_sau\" >\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \uc2ec\uce35 \uac10\uc0ac \uc808\ucc28.<\/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\/kiem-toan-giao-dich-lien-ket\/#Giai_doan_1_Nhan_dien_cac_giao_dich_va_thu_thap_chung_tu\" >1\ub2e8\uacc4: \uac70\ub798 \ub0b4\uc5ed \ud655\uc778 \ubc0f \uad00\ub828 \uc11c\ub958 \uc218\uc9d1<\/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\/kiem-toan-giao-dich-lien-ket\/#Giai_doan_2_Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >2\ub2e8\uacc4: \uc774\uc804\uac00\uaca9 \uacb0\uc815 \ubc29\ubc95 \uc120\ud0dd.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >\ucef5(\ucef5) \uac00\uaca9 \ube44\uad50 \ubc29\ubc95<\/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\/kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_Resale_Price_Method\" >\uc7ac\ud310\ub9e4 \uac00\uaca9 \uc0b0\uc815 \ubc29\uc2dd<\/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\/kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\" >\uc6d0\uac00 \uac00\uc0b0 \ubc29\uc2dd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Giai_doan_3_Phan_tich_so_sanh_va_lua_chon_doi_tuong_so_sanh_Benchmarks\" >3\ub2e8\uacc4: \ube44\uad50 \ubd84\uc11d \ubc0f \ubca4\uce58\ub9c8\ud06c \uc120\uc815<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Bang_gia_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network) \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Nhung_rui_ro_thuong_gap_va_cach_xu_ly_khi_kiem_toan_giao_dich_lien_ket\" >\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c\uc640 \ub300\ucc98 \ubc29\ubc95.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Rui_ro_ve_tinh_hop_phap_cua_chi_phi_lai_vay\" >\uc774\uc790 \ube44\uc6a9\uc758 \ud569\ubc95\uc131\uacfc \uad00\ub828\ub41c \uc704\ud5d8.<\/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\/kiem-toan-giao-dich-lien-ket\/#Rui_ro_ve_su_khong_nhat_quan_trong_bao_cao\" >\ubcf4\uace0 \ub0b4\uc6a9\uc758 \ubd88\uc77c\uce58 \uc704\ud5d8.<\/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\/kiem-toan-giao-dich-lien-ket\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_giao_dich_lien_ket\" >\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\uc5d0 \ub300\ud55c \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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Doanh_nghiep_quy_mo_nho_co_can_thuc_hien_ho_so_xac_dinh_gia_khong\" >\uc911\uc18c\uae30\uc5c5\ub3c4 \uac00\uaca9 \uacb0\uc815 \uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Thoi_han_luu_tru_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\" >\uc774\uc804\uac00\uaca9 \uacb0\uc815\uc5d0 \ud544\uc694\ud55c \uae30\ub85d\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-giao-dich-lien-ket\/#Chi_phi_phi_quan_ly_tap_doan_co_de_bi_bac_bo_khi_kiem_toan_khong\" >\uae30\uc5c5 \uad00\ub9ac\ube44\ub294 \uc138\ubb34\uc870\uc0ac \uc2dc \uc27d\uac8c \ubd88\uc778\uc815\ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_giao_dich_lien_ket_trong_boi_canh_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \ud658\uacbd\uc5d0\uc11c \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5255\" aria-describedby=\"caption-attachment-5255\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5255\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1i c\u1ea3nh m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5255\" class=\"wp-caption-text\">\uc0c8\ub85c\uc6b4 \ud658\uacbd\uc5d0\uc11c \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uae30\uc5c5 \uc7ac\ubb34 \uc2dc\uc2a4\ud15c\uc758 \uc548\uc804\uc7a5\uce58 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uacbd\uc81c \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \ubcf5\uc7a1\ud55c \uad6d\uacbd \uac04 \uac70\ub798\uac00 \uc99d\uac00\ud558\uace0 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc138\ubb34 \ub2f9\uad6d\uc740 \uc774\uc804\uac00\uaca9\uc5d0 \ub300\ud55c \uac10\uc2dc\ub97c \uac15\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uad00\ub828 \uc11c\ub958\ub97c \uc644\ubcbd\ud558\uac8c \uc900\ube44\ud558\uc9c0 \uc54a\uc73c\uba74 \uc5c5\uacc4 \ud3c9\uade0 \uc138\uc728\ub85c \uacfc\uc138\ub420 \uc704\ud5d8\uc774 \ub9e4\uc6b0 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc0ac\ub840\ub4e4\uc744 \uc0b4\ud3b4\ubcf4\uba74, 30% EBITDA \uc0c1\ud55c\uc120(132\ud638 \uc2dc\ud589\ub839 15\uc870)\uc5d0 \ub530\ub978 \uc774\uc790\ube44\uc6a9 \uacf5\uc81c \ud1b5\uc81c\uac00 \ub9ce\uc740 \uae30\uc5c5\uc5d0 \ud604\uae08 \ud750\ub984 \ubb38\uc81c\ub97c \uc57c\uae30\ud574 \uc654\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uacf5\uc81c \ubd88\uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \ubcd1\ubaa9 \ud604\uc0c1\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud558\uc5ec \uc804\ub7b5\uc744 \uc2dc\uc758\uc801\uc808\ud558\uac8c \uc870\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4. \uc774\ub294 \uad00\ub828 \ub2f9\uad6d\uc5d0 \uae30\uc5c5\uc758 \ud22c\uba85\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \uc785\uc99d\ud558\ub294 \uc804\ubb38\uc801\uc778 \uc870\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_va_cac_khai_niem_co_ban\"><\/span><b>\uc900\uac70\ubc95 \uccb4\uacc4 \ubc0f \uae30\ubcf8 \uac1c\ub150<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\ub97c \uc81c\ub300\ub85c \uc218\ud589\ud558\ub824\uba74 \uc804\ubb38\uac00\ub4e4\uc740 \ud604\ud589 \ubc95\ub960 \uccb4\uacc4\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc2dc\ud589\ub839 132\/2020\/ND-CP \uc678\uc5d0\ub3c4 \uc7ac\ubb34\ubd80\uc758 \uc9c0\uce68\uc11c\uc640 OECD \uac00\uc774\ub4dc\ub77c\uc778\uc744 \ucc38\uace0\ud558\uc5ec \uad6d\uc81c\uc801 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4. \uad00\ub828 \ub2f9\uc0ac\uc790\ub780 \ud55c \ub2f9\uc0ac\uc790\uac00 \ub2e4\ub978 \ub2f9\uc0ac\uc790\uc758 \uacbd\uc601, \uc9c0\ubc30 \ub610\ub294 \uc9c0\ubd84 \ud22c\uc790\uc5d0 \ucc38\uc5ec\ud558\ub294 \uacbd\uc6b0\ub97c \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad00\ub828 \ub2f9\uc0ac\uc790\ub97c \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\ub294 \uac83\uc740 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\ub97c \uac10\uc0ac\ud558\ub294 \ub370 \uc788\uc5b4 \uac00\uc7a5 \uc911\uc694\ud558\uace0 \uccab \ubc88\uc9f8 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc9c0\ubd84 25% \uc774\uc0c1 \uc18c\uc720 \ub610\ub294 \ubd80\ucc44 50% \uc774\uc0c1 \ubcf4\uc720\uc640 \uac19\uc740 \uae30\uc900\uc744 \uc7ac\ubb34\uc81c\ud45c\uc640 \ub300\uc870\ud558\uc5ec \uc2e0\uc911\ud558\uac8c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uad00\ub828 \ub2f9\uc0ac\uc790 \uc2dd\ubcc4\uc5d0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uba74 \ub098\uc911\uc5d0 \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \uc804\uccb4 \uac00\uaca9 \uacb0\uc815 \uc11c\ub958\ub97c \ubc18\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\ub2f9\uc0ac\uc790\ub4e4\uc740 \ubc95\ub839 132\/2020\/ND-CP\uc5d0 \ub530\ub77c \uad00\ub828 \ub2f9\uc0ac\uc790\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \uac10\uc0ac\uc778\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac80\ud1a0\ud558\ub294 \ud2b9\uc218\uad00\uacc4\uc790 \uad00\uacc4 \uc2dd\ubcc4\uc744 \uc704\ud55c \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \uae30\uc900\uc744 \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ubc95\ub839 132\/2020\/ND-CP\uc5d0 \ub530\ub978 \uad00\ub828 \ub2f9\uc0ac\uc790 \uc694\uc57d\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>\uc0c1\uc138 \ub0b4\uc6a9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc784\uacc4\uac12 \uc815\uc758<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc811 \uc790\ubcf8 \ucd9c\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud55c \uae30\uc5c5\uc774 \ub2e4\ub978 \uae30\uc5c5\uc758 \uc9c0\ubd84\uc744 \ubcf4\uc720\ud558\uace0 \uc788\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 25%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac04\uc811 \uc790\ubcf8 \ucd9c\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c3\uc790\ub97c \ud1b5\ud574 \uc790\ubcf8\uc744 \ubcf4\uc720\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 25%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\uc99d\/\ub300\ucd9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud55c \uae30\uc5c5\uc774 \ub2e4\ub978 \uae30\uc5c5\uc5d0 \ubcf4\uc99d\uc744 \uc81c\uacf5\ud558\uac70\ub098 \uc790\ubcf8\uc744 \ub300\ucd9c\ud574 \uc90d\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uae30\uc790\ubcf8\uc774 \ucd5c\uc18c 25% \uc774\uc0c1\uc774\uace0, \uc911\uc7a5\uae30 \ubd80\ucc44 \ucd1d\uc561\uc774 50%\ub97c \ucd08\uacfc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad00\ub9ac\/\ud1b5\uc81c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9d1\ud589\uc704\uc6d0\ud68c \ub610\ub294 \uac10\ub3c5\uc704\uc6d0\ud68c\uc758 \uc704\uc6d0\uc744 \uc784\uba85\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50%\uc758 \ud68c\uc6d0 \uc218\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc7ac \uacf5\uae09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud22c\uc785 \ubc0f \uc0b0\ucd9c \uc6d0\uc790\uc7ac\uc758 \uacf5\uae09\uc744 \ubaa8\ub450 \ud1b5\uc81c\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\uc810 \ub610\ub294 \ud070 \uc2dc\uc7a5 \uc810\uc720\uc728<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc218\uce58\ub97c \uc7a5\ubd80 \uacc4\uc815 411 \ubc0f 341\uacfc \ube44\uad50\ud558\ub294 \uac83\uc740 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\uc5d0\uc11c \ud544\uc218\uc801\uc778 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_giao_dich_lien_ket_chuyen_sau\"><\/span><b>\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \uc2ec\uce35 \uac10\uc0ac \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5254\" aria-describedby=\"caption-attachment-5254\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5254\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5254\" class=\"wp-caption-text\">\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \uc2ec\uce35 \uac10\uc0ac \uc808\ucc28.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uc801\uc778 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uacc4\ud68d, \uc2e4\ud589, \ube44\uad50 \ubd84\uc11d \ubc0f \ubcf4\uace0\uc758 \ub124 \ub2e8\uacc4\ub85c \ub098\ub269\ub2c8\ub2e4. \uac01 \ub2e8\uacc4\ub294 \ud68c\uacc4 \ubd80\uc11c, \ubb3c\ub958 \ubd80\uc11c \ubc0f \uc804\ubb38 \uc138\ubb34 \ucee8\uc124\ud134\ud2b8 \uac04\uc758 \uae34\ubc00\ud55c \ud611\ub825\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc2e0\uccad\uc11c\uac00 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \ubc18\ub824\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud558\uae30 \uc704\ud55c \uc790\uc138\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Nhan_dien_cac_giao_dich_va_thu_thap_chung_tu\"><\/span><b>1\ub2e8\uacc4: \uac70\ub798 \ub0b4\uc5ed \ud655\uc778 \ubc0f \uad00\ub828 \uc11c\ub958 \uc218\uc9d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ub9e4\ucd9c, \uc6a9\uc5ed \uc81c\uacf5, \uae30\uc220 \uc9c0\uc6d0 \ub4f1 \uad00\ub828 \ub2f9\uc0ac\uc790\uc640\uc758 \ubaa8\ub4e0 \uac70\ub798\ub97c \ubaa9\ub85d\uc73c\ub85c \uc791\uc131\ud569\ub2c8\ub2e4. \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\uc5d0\uc11c \uac80\ud1a0\ub418\ub294 \ubb38\uc11c\uc5d0\ub294 \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5, \uacc4\uc57d\uc11c, \uc778\uc218 \uc99d\uba85\uc11c, \ubaa8\ud68c\uc0ac\ub85c\ubd80\ud130\uc758 \uac04\uc811\ube44 \ubc30\ubd84 \ubcf4\uace0\uc11c \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \ud655\ubcf4\ud558\ub294 \uac83\uc740 \uac70\ub798 \uac00\uaca9\uc758 \ud569\ub9ac\uc131\uc744 \uc785\uc99d\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>2\ub2e8\uacc4: \uc774\uc804\uac00\uaca9 \uacb0\uc815 \ubc29\ubc95 \uc120\ud0dd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 132\ud638\ub294 \uc2dc\uc7a5 \uac00\uaca9\uc744 \uacb0\uc815\ud558\ub294 \ub2e4\uc12f \uac00\uc9c0 \uc8fc\uc694 \ubc29\ubc95\uc744 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc798\ubabb\ub41c \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uc790\uc2e0\uc758 \uc785\uc7a5\uc744 \uc81c\ub300\ub85c \uc124\uba85\ud558\uc9c0 \ubabb\ud558\ub294 \ud754\ud55c \uc2e4\uc218\uc785\ub2c8\ub2e4. \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uc804\ubb38\uac00\ub4e4\uc740 \uc2dc\uc7a5 \uc720\uc0ac\uc131\uc774 \ub192\uc744 \uacbd\uc6b0 \ube44\uad50\uac00\uaca9\ubc95(CUP)\uc744 \uc6b0\uc120\uc801\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>\ucef5(\ucef5) \uac00\uaca9 \ube44\uad50 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc740 \uad00\ub828 \ub2f9\uc0ac\uc790 \uac04 \uac70\ub798 \uac00\uaca9\uc744 \uc720\uc0ac\ud55c \ub3c5\ub9bd \uac70\ub798 \uac00\uaca9\uacfc \ube44\uad50\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc801\uc6a9 \uc870\uac74\uc740 \uc2e4\uc81c \uac70\ub798 \uac00\uce58\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc7ac\ud654, \uc6a9\uc5ed \ubc0f \uacc4\uc57d \uc870\uac74\uc758 \ud2b9\uc131\uc0c1 \uc2e4\uc9c8\uc801\uc778 \ucc28\uc774\uac00 \uc5c6\uc5b4\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method\"><\/span><b>\uc7ac\ud310\ub9e4 \uac00\uaca9 \uc0b0\uc815 \ubc29\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uad00\ub828 \ub2f9\uc0ac\uc790\ub85c\ubd80\ud130 \uad6c\ub9e4\ud558\uc5ec \ub3c5\ub9bd\uc801\uc778 \ub2f9\uc0ac\uc790\uc5d0\uac8c \uc7ac\ud310\ub9e4\ud558\ub294 \uac70\ub798 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud55c \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc601\uc5c5 \ube44\uc6a9\uc744 \ucda9\ub2f9\ud558\uace0 \uc21c\uc774\uc775\uc744 \ucc3d\ucd9c\ud558\uae30 \uc704\ud55c \ud569\ub9ac\uc801\uc778 \ucd1d\uc774\uc775\ub960\uc744 \uacb0\uc815\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\"><\/span><b>\uc6d0\uac00 \uac00\uc0b0 \ubc29\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc81c\uc870\uc5c5 \ub610\ub294 \ub0b4\ubd80 \uc9c0\uc6d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uc5c5\uc5d0 \uc801\ud569\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc774 \uc218\ud589\ud558\ub294 \uae30\ub2a5\uacfc \uac00\uce58 \uc0ac\uc2ac\uc5d0\uc11c \uac10\uc218\ud558\ub294 \uc704\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \ub9c8\ud06c\uc5c5\uc758 \ud569\ub9ac\uc131\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Phan_tich_so_sanh_va_lua_chon_doi_tuong_so_sanh_Benchmarks\"><\/span><b>3\ub2e8\uacc4: \ube44\uad50 \ubd84\uc11d \ubc0f \ubca4\uce58\ub9c8\ud06c \uc120\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \ubc14\ub85c \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac \ud30c\uc77c\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 Orbis\uc640 \uac19\uc740 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ub370\uc774\ud130\ubca0\uc774\uc2a4\uc5d0\uc11c \uc720\uc0ac\ud55c \uae30\ub2a5\uacfc \uc704\ud5d8\uc744 \uac00\uc9c4 \ub3c5\ub9bd\uc801\uc778 \uae30\uc5c5\uc744 \ucc3e\uc544\uc57c \ud569\ub2c8\ub2e4. \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud30c\uc77c\uc5d0\ub294 \uc7ac\ubb34 \ube44\uc728\uc774 \ud45c\uc900 \uc0ac\ubd84\uc704\uc218 \ubc94\uc704 \ub0b4\uc5d0 \uc788\ub294 \ube44\uad50 \uac00\ub2a5\ud55c \uae30\uc5c5\uc774 \ucd5c\uc18c 3~5\uac1c \ud3ec\ud568\ub418\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac \uc2dc \uc6b4\uc804\uc790\ubcf8\uc774\ub098 \uc7ac\uace0\uc758 \uc911\uc694\ud55c \ucc28\uc774\ub97c \uc870\uc815\ud558\ub294 \uac83\uc740 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc218\uce58\ub294 \uac10\uc0ac \uae30\uad00\uc758 \uc124\ub4dd\ub825\uc744 \ub192\uc774\uae30 \uc704\ud574 \ube44\uad50\ud45c\uc5d0 \uba85\ud655\ud558\uac8c \uc81c\uc2dc\ub418\uc5b4\uc57c \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>\ube44\uad50 \ubd84\uc11d \ubc0f \ubca4\uce58\ub9c8\ud06c \uc120\uc815 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><b>\uc7ac\ubb34 \uc9c0\ud45c<\/b><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><b>\ubaa9\ud45c \uae30\uc5c5<\/b><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><b>\ube44\uad50 \ub300\uc0c1 A<\/b><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><b>\ube44\uad50 \ub300\uc0c1 B<\/b><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><b>\uc0ac\ubd84\uc704 \ubc94\uc704<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \uc218\uc775\ub960(ROS)<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">5.2%<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">4.8%<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">6.5%<\/span><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">4.5% &#8211; 7.0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><span style=\"font-weight: 400;\">\uc790\uc0b0\uc218\uc775\ub960(ROA)<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">8.1%<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">7.9%<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">9.2%<\/span><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">7.5% &#8211; 9.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN(Master Accountant Network) \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \uac01 \uae30\uc5c5\uc758 \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uaddc\ubaa8\uc640 \ubcf5\uc7a1\uc131\uc5d0 \ub9de\ucdb0 \uc720\uc5f0\ud55c \uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc544\ub798 \uac00\uaca9\ud45c\ub97c \ucc38\uace0\ud558\uc2dc\uba74 \uae30\uc5c5\uc5d0\uc11c \uc0ac\uc804\uc5d0 \ube44\uc6a9\uc744 \uc608\uce21\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN(Master Accountant Network) \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc11c\ube44\uc2a4 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e4\ud589 \ub0b4\uc6a9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc608\uc0c1 \ube44\uc6a9(VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc591\uc2dd 01\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4\/\uc5f0\uac04 \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uc815\ubcf4 \uc2e0\uace0\uc11c\ub97c \uac80\ud1a0\ud558\uace0 \uc791\uc131\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000\ubd80\ud130<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud3c9\uac00 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uc0ac\uc6a9 \ub85c\uceec \ud30c\uc77c\uacfc \ub9c8\uc2a4\ud130 \ud30c\uc77c\uc744 \uc0dd\uc131\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\ucc9c\ub9cc\ubd80\ud130<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac80\ud1a0 \ubc0f \uac10\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uace0 \uc774\uc790 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uae30\uc874 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\ucc9c\ub9cc\ubd80\ud130<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2ec\uce35 \uc0c1\ub2f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc804\ub7b5\uc744 \uac1c\ubc1c\ud558\uace0 \uc138\ubb34 \uac10\uc0ac \uc124\uba85\uc5d0 \ud544\uc694\ud55c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3d9\uc758\ud558\ub2e4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">\ucc38\uace0: \uc704 \uac00\uaca9\ud45c\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc774\uba70, \uc2e4\uc81c \ube44\uc6a9\uc740 \uac70\ub798\ub7c9 \ubc0f \uc0ac\uc5c5\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/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<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thuong_gap_va_cach_xu_ly_khi_kiem_toan_giao_dich_lien_ket\"><\/span><b>\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c\uc640 \ub300\ucc98 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5253\" aria-describedby=\"caption-attachment-5253\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5253\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd khi ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5253\" class=\"wp-caption-text\">\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ud5d8 \uc694\uc18c\uc640 \ub300\ucc98 \ubc29\ubc95.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ubc95\ub839 132\uc5d0 \ub530\ub978 \uc591\uc2dd 01\ub9cc \uc81c\ucd9c\ud558\uba74 \uc548\uc804\ud558\ub2e4\uace0 \uc798\ubabb \uc0dd\uac01\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc9c4\uc815\ud55c \uc704\ud5d8\uc740 \uad6d\uac00\ubcc4 \uae30\ub85d, \uadf8\ub8f9\ubcc4 \uae30\ub85d, \uad6d\uac00\ubcc4 \uc218\uc775 \ubcf4\uace0\uc11c \ub4f1 \uc774\uc804\uac00\uaca9 \uad00\ub828 \uc11c\ub958\ub97c \ubcf4\uad00\ud558\ub294 \ub370 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tinh_hop_phap_cua_chi_phi_lai_vay\"><\/span><b>\uc774\uc790 \ube44\uc6a9\uc758 \ud569\ubc95\uc131\uacfc \uad00\ub828\ub41c \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc81c15\uc870\uc5d0 \ub530\ub974\uba74, \ucd1d \uc774\uc790 \ube44\uc6a9 \uacf5\uc81c \ud55c\ub3c4\ub294 \ucd1d EBITDA\uc758 30%\ub97c \ucd08\uacfc\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc774 \uc9c0\ud45c\ub97c \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc5f0\ub9d0 \ubc95\uc778\uc138 \uc815\uc0b0 \uc2dc \uc218\uc2ed\uc5b5 \ub3d9\uc5d0 \ub2ec\ud558\ub294 \uc815\ub2f9\ud55c \ube44\uc6a9\uc744 \ubd88\uc778\uc815\ud558\ub294 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_su_khong_nhat_quan_trong_bao_cao\"><\/span><b>\ubcf4\uace0 \ub0b4\uc6a9\uc758 \ubd88\uc77c\uce58 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc591\uc2dd 01\uc758 \ub370\uc774\ud130\uac00 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uacfc \ubaa8\uc21c\ub420 \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \ud574\ub2f9 \uae30\uc5c5\uc744 \uc6b0\uc120 \uc870\uc0ac \ub300\uc0c1 \ubaa9\ub85d\uc5d0 \uc62c\ub9bd\ub2c8\ub2e4. \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \uc804\uccb4 \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\uc5ec \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ub370\uc774\ud130\uc758 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uac10\uc0ac\ub294 \ube44\uc6a9 \uad6c\uc870\ub97c \ucd5c\uc801\ud654\ud558\uace0 \uc7a5\uae30\uc801\uc778 \uc0ac\uc5c5 \uc218\uc775\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uad6d\uc138\uccad\uc758 \uc5c4\uaca9\ud55c \uaddc\uc815\uc73c\ub85c \uc778\ud574 \uc2e4\uc81c \ub370\uc774\ud130\ub97c \uae30\ubc18\uc73c\ub85c \ud55c \uc804\ubb38\uc801\uc778 \uc774\uc804\uac00\uaca9 \uc11c\ub958\ub97c \uac16\ucd94\ub294 \uac83\uc740 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4. \uc2e0\uace0 \uc624\ub958\ub85c \uc778\ud574 \ubd88\ud544\uc694\ud55c \uc7ac\uc815\uc801 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\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=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_giao_dich_lien_ket\"><\/span><b>\uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\uc5d0 \ub300\ud55c \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_quy_mo_nho_co_can_thuc_hien_ho_so_xac_dinh_gia_khong\"><\/span>\uc911\uc18c\uae30\uc5c5\ub3c4 \uac00\uaca9 \uacb0\uc815 \uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc2dc\ud589\ub839 132\ud638\uc5d0 \ub530\ub974\uba74, \uc5f0\ub9e4\ucd9c 500\uc5b5 VND \ubbf8\ub9cc\uc774\uac70\ub098 \uad00\ub828\uc790 \uac70\ub798\uc561\uc774 300\uc5b5 VND \ubbf8\ub9cc\uc778 \uae30\uc5c5\uc740 \uad00\ub828 \uc11c\ub958 \uc81c\ucd9c \uc758\ubb34\uac00 \uba74\uc81c\ub418\uc9c0\ub9cc, \uc591\uc2dd 01\uc740 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uad00\ub828\uc790 \uac70\ub798\uc5d0 \ub300\ud55c \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \ub354\uc6b1 \uc548\uc804\ud55c \uac70\ub798\ub97c \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\"><\/span>\uc774\uc804\uac00\uaca9 \uacb0\uc815\uc5d0 \ud544\uc694\ud55c \uae30\ub85d\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc785\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\ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c \uc804\uc5d0 \uad00\ub828 \uc11c\ub958\ub97c \uc900\ube44\ud558\uc5ec \ud68c\uc0ac\uc5d0 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc138\ubb34\uc870\uc0ac \uc2dc \uc11c\ub958 \uc81c\ucd9c\uc774 \uc9c0\uc5f0\ub420 \uacbd\uc6b0, \ud68c\uc0ac\ub294 \uac00\uc7a5 \ubd88\ub9ac\ud55c \uc138\uc728\ub85c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uac8c \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_phi_quan_ly_tap_doan_co_de_bi_bac_bo_khi_kiem_toan_khong\"><\/span>\uae30\uc5c5 \uad00\ub9ac\ube44\ub294 \uc138\ubb34\uc870\uc0ac \uc2dc \uc27d\uac8c \ubd88\uc778\uc815\ub418\ub098\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124, \ub9cc\uc57d \uae30\uc5c5\uc774 \ud574\ub2f9 \uc11c\ube44\uc2a4\ub85c\ubd80\ud130 \uc5bb\uc740 \uacbd\uc81c\uc801 \uc774\uc775\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud55c\ub2e4\uba74, \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798 \uac10\uc0ac\uc5d0\uc11c\ub294 \uac10\uc0ac\ud300 \uc55e\uc5d0\uc11c \uc774 \ube44\uc6a9\uc744 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc73c\ub85c \ubc29\uc5b4\ud560 \uc218 \uc788\ub3c4\ub85d \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5d0 \ub300\ud55c \uc99d\uac70\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub458 \uac83\uc785\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 quy m\u00f4 nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p doanh thu d\u01b0\u1edbi 50 t\u1ef7 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p T\u1edd khai 01. Tuy nhi\u00ean, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i b\u1ed9 v\u1eabn gi\u00fap \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i.\"\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\": \"Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p. Vi\u1ec7c ch\u1eadm tr\u1ec5 cung c\u1ea5p h\u1ed3 s\u01a1 khi c\u00f3 y\u00eau c\u1ea7u thanh tra c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo m\u1ee9c b\u1ea5t l\u1ee3i nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n c\u00f3 d\u1ec5 b\u1ecb b\u00e1c b\u1ecf khi ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb d\u1ecbch v\u1ee5. ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd t\u1eadp trung x\u00e2y d\u1ef1ng b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t tr\u01b0\u1edbc \u0111o\u00e0n ki\u1ec3m tra.\"\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>Ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh t\u00e2m \u0111i\u1ec3m trong c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p FDI. Theo s\u1ed1 li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p b\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,3],"tags":[],"class_list":["post-5251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5251","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=5251"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5251\/revisions"}],"predecessor-version":[{"id":5256,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5251\/revisions\/5256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/5252"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}