{"id":6305,"date":"2026-06-24T15:26:02","date_gmt":"2026-06-24T08:26:02","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6305"},"modified":"2026-06-24T15:26:02","modified_gmt":"2026-06-24T08:26:02","slug":"xep-hang-cac-cong-ty-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/","title":{"rendered":"X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn\u00a0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111ang \u0111\u01b0\u1ee3c CFO, ban l\u00e3nh \u0111\u1ea1o v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 tra c\u1ee9u nhi\u1ec1u h\u01a1n bao gi\u1edd h\u1ebft, khi t\u00ednh \u0111\u1ebfn th\u00e1ng 8\/2025 th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam c\u00f3 227 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, ph\u1ee5c v\u1ee5 h\u01a1n 70.787 kh\u00e1ch h\u00e0ng trong n\u0103m 2024. Con s\u1ed1 n\u00e0y t\u0103ng 4,58% so v\u1edbi n\u0103m tr\u01b0\u1edbc, cho th\u1ea5y nhu c\u1ea7u l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n ng\u00e0y c\u00e0ng c\u1ea5p thi\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c1p l\u1ef1c c\u00e0ng l\u1edbn khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025) m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n sang nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, \u0111\u1ed3ng th\u1eddi n\u00e2ng m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00ean t\u1ed1i \u0111a 2 t\u1ef7 \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c. Vi\u1ec7c ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb n\u1eb1m trong top x\u1ebfp h\u1ea1ng kh\u00f4ng c\u00f2n l\u00e0 chuy\u1ec7n h\u00ecnh th\u1ee9c, m\u00e0 l\u00e0 quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb r\u1ee7i ro tr\u1ef1c ti\u1ebfp. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p b\u1ea3ng x\u1ebfp h\u1ea1ng c\u1eadp nh\u1eadt v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ec3 b\u1ea1n ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Tom_tat_trong_tam_ve_xep_hang_cac_cong_ty_kiem_toan\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Xep_hang_cac_cong_ty_kiem_toan_la_gi_va_dua_tren_tieu_chi_nao\" >X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Vi_sao_can_quan_tam_den_xep_hang_cac_cong_ty_kiem_toan\" >V\u00ec sao c\u1ea7n quan t\u00e2m \u0111\u1ebfn x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/a><\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Bang_xep_hang_cac_cong_ty_kiem_toan_tai_Viet_Nam_nam_2026\" >B\u1ea3ng x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Nhom_Big_4_dan_dau_xep_hang_cac_cong_ty_kiem_toan_toan_cau\" >Nh\u00f3m Big 4: d\u1eabn \u0111\u1ea7u x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n to\u00e0n c\u1ea7u<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Nhom_cong_ty_kiem_toan_quoc_te_Non-Big_4\" >Nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (Non-Big 4)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Nhom_cac_cong_ty_kiem_toan_trong_nuoc\" >Nh\u00f3m c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n trong n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Cac_so_lieu_thong_ke_nganh_kiem_toan_Viet_Nam_noi_len_dieu_gi\" >C\u00e1c s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea ng\u00e0nh ki\u1ec3m to\u00e1n Vi\u1ec7t Nam n\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Nhung_doanh_nghiep_nao_bat_buoc_phai_kiem_toan_theo_quy_dinh_moi\" >Nh\u1eefng doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi?<\/a><\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Khung_phap_ly_moi_nhat_ve_kiem_toan_doc_lap_can_nam\" >Khung ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ea7n n\u1eafm<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Case_study_doanh_nghiep_san_xuat_chon_sai_don_vi_kiem_toan_va_cai_gia_phai_tra\" >Case study: doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ch\u1ecdn sai \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 c\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Nhan_dinh_chuyen_gia_rui_ro_doanh_nghiep_Viet_thuong_gap_khi_chon_cong_ty_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: r\u1ee7i ro doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p khi ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Bang_so_sanh_nhanh_ba_nhom_cong_ty_kiem_toan\" >B\u1ea3ng so s\u00e1nh nhanh ba nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Cau_hoi_thuong_gap_ve_xep_hang_cac_cong_ty_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Xep_hang_cac_cong_ty_kiem_toan_dua_vao_co_quan_nao_tai_Viet_Nam\" >X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n d\u1ef1a v\u00e0o c\u01a1 quan n\u00e0o t\u1ea1i Vi\u1ec7t Nam?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/xep-hang-cac-cong-ty-kiem-toan\/#Big_4_co_luon_la_lua_chon_tot_nhat_khong\" >Big 4 c\u00f3 lu\u00f4n l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1t nh\u1ea5t kh\u00f4ng?<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Cong_ty_trong_nuoc_nao_dung_dau_bang_xep_hang\" >C\u00f4ng ty trong n\u01b0\u1edbc n\u00e0o \u0111\u1ee9ng \u0111\u1ea7u b\u1ea3ng x\u1ebfp h\u1ea1ng?<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Doanh_nghiep_cua_toi_co_bat_buoc_phai_kiem_toan_khong\" >Doanh nghi\u1ec7p c\u1ee7a t\u00f4i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/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\/xep-hang-cac-cong-ty-kiem-toan\/#Muc_phat_neu_vi_pham_quy_dinh_kiem_toan_doc_lap_la_bao_nhieu\" >M\u1ee9c ph\u1ea1t n\u1ebfu vi ph\u1ea1m quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 bao nhi\u00eau?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_xep_hang_cac_cong_ty_kiem_toan\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6307\" aria-describedby=\"caption-attachment-6307\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6307\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-xep-hang-cac-cong-ty-kiem-toan.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-xep-hang-cac-cong-ty-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-xep-hang-cac-cong-ty-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-xep-hang-cac-cong-ty-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-xep-hang-cac-cong-ty-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-xep-hang-cac-cong-ty-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6307\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\"> l\u00e0 vi\u1ec7c s\u1eafp x\u1ebfp c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n theo c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng nh\u01b0 doanh thu, s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng, s\u1ed1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 quy m\u00f4 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubb34\uc5c7\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uac83\uc778\uac00\uc694?<\/b><span style=\"font-weight: 400;\"> Gi\u00fap doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ecdn \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774 \ub0b4\uc6a9\uc740 \ub204\uad6c\uc5d0\uac8c \ud574\ub2f9\ub418\ub098\uc694?<\/b><span style=\"font-weight: 400;\"> CFO, ban l\u00e3nh \u0111\u1ea1o, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 sinh vi\u00ean ng\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc5b8\uc81c \ud544\uc694\ud55c\uac00\uc694?<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc m\u1ed7i k\u1ef3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, khi ni\u00eam y\u1ebft, g\u1ecdi v\u1ed1n, ho\u1eb7c khi r\u01a1i v\u00e0o di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo Lu\u1eadt s\u1ed1 56\/2024\/QH15.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xep_hang_cac_cong_ty_kiem_toan_la_gi_va_dua_tren_tieu_chi_nao\"><\/span><b>X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean ti\u00eau ch\u00ed n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">X\u1ebfp h\u1ea1ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 s\u1eafp x\u1ebfp c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo nh\u1eefng ch\u1ec9 ti\u00eau ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c. T\u1ea1i Vi\u1ec7t Nam, d\u1eef li\u1ec7u n\u1ec1n t\u1ea3ng \u0111\u1ebfn t\u1eeb th\u1ed1ng k\u00ea th\u01b0\u1eddng ni\u00ean c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n) ph\u1ed1i h\u1ee3p c\u00f9ng H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ti\u00eau ch\u00ed th\u01b0\u1eddng d\u00f9ng g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu v\u00e0 doanh thu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 t\u1ed5ng nh\u00e2n s\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 v\u1ed1n v\u00e0 m\u1ea1ng l\u01b0\u1edbi chi nh\u00e1nh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u1ea3ng x\u1ebfp h\u1ea1ng \u0111\u00e1ng tin c\u1eady kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o doanh thu. Doanh thu cao nh\u01b0ng \u00edt ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh r\u1ee7i ro v\u1ec1 n\u0103ng l\u1ef1c th\u1ef1c \u0111\u1ecba. V\u00ec v\u1eady, ng\u01b0\u1eddi \u0111\u1ecdc n\u00ean \u0111\u1ed1i chi\u1ebfu nhi\u1ec1u ch\u1ec9 ti\u00eau c\u00f9ng l\u00fac.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_can_quan_tam_den_xep_hang_cac_cong_ty_kiem_toan\"><\/span><b>V\u00ec sao c\u1ea7n quan t\u00e2m \u0111\u1ebfn x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6308\" aria-describedby=\"caption-attachment-6308\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6308\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-can-quan-tam-den-xep-hang-cac-cong-ty-kiem-toan.jpg\" alt=\"V\u00ec sao c\u1ea7n quan t\u00e2m \u0111\u1ebfn x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-can-quan-tam-den-xep-hang-cac-cong-ty-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-can-quan-tam-den-xep-hang-cac-cong-ty-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-can-quan-tam-den-xep-hang-cac-cong-ty-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-can-quan-tam-den-xep-hang-cac-cong-ty-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-can-quan-tam-den-xep-hang-cac-cong-ty-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6308\" class=\"wp-caption-text\">V\u00ec sao c\u1ea7n quan t\u00e2m \u0111\u1ebfn x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mang ch\u1eef k\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb uy t\u00edn s\u1ebd t\u1ea1o ni\u1ec1m tin v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, ch\u1ecdn nh\u1ea7m \u0111\u01a1n v\u1ecb thi\u1ebfu n\u0103ng l\u1ef1c c\u00f3 th\u1ec3 khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb nghi ng\u1edd, k\u00e9o theo chi ph\u00ed ki\u1ec3m tra l\u1ea1i t\u1ed1n k\u00e9m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u1ee7a vi\u1ec7c tham kh\u1ea3o x\u1ebfp h\u1ea1ng th\u1ec3 hi\u1ec7n \u1edf ba kh\u00eda c\u1ea1nh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Th\u1ee9 nh\u1ea5t, \u0111\u1ecbnh v\u1ecb \u0111\u00fang nhu c\u1ea7u: m\u1ed9t doanh nghi\u1ec7p FDI ni\u00eam y\u1ebft c\u1ea7n \u0111\u01a1n v\u1ecb c\u00f3 n\u0103ng l\u1ef1c IFRS, kh\u00e1c h\u1eb3n m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t quy m\u00f4 v\u1eeba. Th\u1ee9 hai, ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf: ki\u1ec3m to\u00e1n vi\u00ean gi\u1ecfi ph\u00e1t hi\u1ec7n s\u1edbm sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c. Th\u1ee9 ba, t\u1ed1i \u01b0u chi ph\u00ed d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p gi\u00e1 tr\u1ecb nh\u1eadn l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng m\u1eafc l\u1ed7i ch\u1ecdn <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubd80\uc11c<\/span><\/a><span style=\"font-weight: 400;\"> ch\u1ec9 v\u00ec gi\u00e1 th\u1ea5p, r\u1ed3i g\u00e1nh chi ph\u00ed \u0111i\u1ec1u ch\u1ec9nh l\u1edbn h\u01a1n nhi\u1ec1u khi quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u00e2y l\u00e0 b\u00e0i h\u1ecdc l\u1eb7p l\u1ea1i \u1edf nhi\u1ec1u h\u1ed3 s\u01a1 t\u01b0 v\u1ea5n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_xep_hang_cac_cong_ty_kiem_toan_tai_Viet_Nam_nam_2026\"><\/span><b>B\u1ea3ng x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6306\" aria-describedby=\"caption-attachment-6306\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6306\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-xep-hang-cac-cong-ty-kiem-toan-tai-Viet-Nam-nam-2026.jpg\" alt=\"B\u1ea3ng x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-xep-hang-cac-cong-ty-kiem-toan-tai-Viet-Nam-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-xep-hang-cac-cong-ty-kiem-toan-tai-Viet-Nam-nam-2026-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-xep-hang-cac-cong-ty-kiem-toan-tai-Viet-Nam-nam-2026-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-xep-hang-cac-cong-ty-kiem-toan-tai-Viet-Nam-nam-2026-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-xep-hang-cac-cong-ty-kiem-toan-tai-Viet-Nam-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6306\" class=\"wp-caption-text\">B\u1ea3ng x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Th\u1ecb tr\u01b0\u1eddng ki\u1ec3m to\u00e1n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c chia th\u00e0nh ba nh\u00f3m r\u00f5 r\u1ec7t. C\u00e1ch ph\u00e2n nh\u00f3m n\u00e0y ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf c\u1ea1nh tranh, d\u1ef1a tr\u00ean quy m\u00f4 doanh thu, m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u v\u00e0 m\u1ee9c \u0111\u1ed9 uy t\u00edn. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/danh-sach-cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> theo t\u1eebng nh\u00f3m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Big_4_dan_dau_xep_hang_cac_cong_ty_kiem_toan_toan_cau\"><\/span><b>Nh\u00f3m Big 4: d\u1eabn \u0111\u1ea7u x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Big 4 l\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/4-cong-ty-kiem-toan-lon-nhat-the-gioi\/\"><span style=\"font-weight: 400;\">b\u1ed1n c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi<\/span><\/a><span style=\"font-weight: 400;\">, chuy\u00ean ph\u1ee5c v\u1ee5 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft l\u1edbn. T\u1ea1i Vi\u1ec7t Nam, nh\u00f3m n\u00e0y ki\u1ec3m to\u00e1n kho\u1ea3ng 35% doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u00f3m Big 4 d\u1eabn \u0111\u1ea7u x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n to\u00e0n c\u1ea7u<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 6.61323%;\"><b>H\u1ea1ng<\/b><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><b>C\u00f4ng ty<\/b><\/td>\n<td style=\"text-align: center; width: 39.5792%;\"><b>Doanh thu to\u00e0n c\u1ea7u (n\u0103m t\u00e0i ch\u00ednh 2024)<\/b><\/td>\n<td style=\"text-align: center; width: 36.5731%;\"><b>\u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.61323%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">Deloitte<\/span><\/td>\n<td style=\"text-align: center; width: 39.5792%;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 67,2 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center; width: 36.5731%;\"><span style=\"font-weight: 400;\">L\u1edbn nh\u1ea5t v\u1ec1 doanh thu v\u00e0 nh\u00e2n s\u1ef1, m\u1ea1nh m\u1ea3ng \u0111\u1ea3m b\u1ea3o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.61323%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">PwC<\/span><\/td>\n<td style=\"text-align: center; width: 39.5792%;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 55,4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center; width: 36.5731%;\"><span style=\"font-weight: 400;\">Th\u1ebf m\u1ea1nh ki\u1ec3m to\u00e1n, \u0111\u1ecbnh gi\u00e1, chuy\u1ec3n \u0111\u1ed5i IFRS<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.61323%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">EY (Ernst &amp; Young)<\/span><\/td>\n<td style=\"text-align: center; width: 39.5792%;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 51,2 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center; width: 36.5731%;\"><span style=\"font-weight: 400;\">M\u1ea1nh v\u1ec1 thu\u1ebf, c\u00f4ng ngh\u1ec7, giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.61323%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">KPMG<\/span><\/td>\n<td style=\"text-align: center; width: 39.5792%;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 38,4 t\u1ef7 USD<\/span><\/td>\n<td style=\"text-align: center; width: 36.5731%;\"><span style=\"font-weight: 400;\">Chuy\u00ean s\u00e2u ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1p l\u00fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, theo s\u1ed1 li\u1ec7u c\u00f4ng khai g\u1ea7n nh\u1ea5t, PwC v\u00e0 EY th\u01b0\u1eddng d\u1eabn \u0111\u1ea7u v\u1ec1 doanh thu trong nh\u00f3m Big 4, v\u1edbi quy m\u00f4 h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng. EY l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t nh\u00f3m. Kh\u00e1ch h\u00e0ng ti\u00eau bi\u1ec3u tr\u1ea3i d\u00e0i t\u1eeb ng\u00e2n h\u00e0ng, t\u1eadp \u0111o\u00e0n n\u0103ng l\u01b0\u1ee3ng \u0111\u1ebfn doanh nghi\u1ec7p ni\u00eam y\u1ebft h\u00e0ng \u0111\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_cong_ty_kiem_toan_quoc_te_Non-Big_4\"><\/span><b>Nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (Non-Big 4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c m\u1ea1ng l\u01b0\u1edbi ki\u1ec3m to\u00e1n l\u1edbn ti\u1ebfp theo, ho\u1ea1t \u0111\u1ed9ng m\u1ea1nh t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u01b0\u1eddng l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u cho doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn. Chi ph\u00ed h\u1ee3p l\u00fd h\u01a1n Big 4 nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (Non-Big 4)<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>C\u00f4ng ty<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ea1ng l\u01b0\u1edbi qu\u1ed1c t\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1ebf m\u1ea1nh t\u1ea1i Vi\u1ec7t Nam<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadf8\ub79c\ud2b8 \uc190\ud2bc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Grant Thornton International<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n kh\u1ed1i FDI<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">RSM<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">RSM Global (123 qu\u1ed1c gia)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mazars (Forvis Mazars)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ea1ng l\u01b0\u1edbi ch\u00e2u \u00c2u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BDO<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BDO Global<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n, thu\u1ebf, t\u01b0 v\u1ea5n doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Baker Tilly A&amp;C<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Baker Tilly International<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p khu v\u1ef1c ph\u00eda Nam<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-kiem-toan-quoc-te\/\"><span style=\"font-weight: 400;\">c\u00f4ng ty ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o \u0111\u1ea1t chu\u1ea9n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, nh\u01b0ng mu\u1ed1n ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_cac_cong_ty_kiem_toan_trong_nuoc\"><\/span><b>Nh\u00f3m c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n trong n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c c\u00f4ng ty \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 VACPA c\u1ea5p ph\u00e9p, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang. N\u0103m 2025, danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n cho \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang thu\u1ed9c l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n g\u1ed3m 27 doanh nghi\u1ec7p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AASC (H\u00e3ng Ki\u1ec3m to\u00e1n AASC):<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba l\u1edbn nh\u1ea5t, ti\u1ec1n th\u00e2n thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh. Theo x\u1ebfp h\u1ea1ng n\u0103m 2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 VACPA, AASC \u0111\u1ee9ng th\u1ee9 nh\u1ea5t v\u1ec1 doanh thu t\u1eeb kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh thu ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. \u0110\u00e2y l\u00e0 \u0111\u01a1n v\u1ecb Vi\u1ec7t duy nh\u1ea5t c\u1ea1nh tranh doanh thu v\u1edbi Big 4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>A&amp;C:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t trong nh\u1eefng c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp uy t\u00edn h\u00e0ng \u0111\u1ea7u ph\u00eda Nam, th\u00e0nh vi\u00ean Baker Tilly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>MAN &#8211; Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> \u0110\u01a1n v\u1ecb chuy\u00ean s\u00e2u ba m\u1ea3ng ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ee7a MAN l\u00e0 k\u1ebft h\u1ee3p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u1edbi n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf th\u1ef1c t\u1ebf, gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea1t chu\u1ea9n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> UHY ACA, CPA Vietnam, Vi\u1ec7t \u00dac (Viet Australia), AVA, VACO.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tra c\u1ee9u \u0111\u1ea7y \u0111\u1ee7, b\u1ea1n c\u00f3 th\u1ec3 xem danh s\u00e1ch c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a VACPA v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_so_lieu_thong_ke_nganh_kiem_toan_Viet_Nam_noi_len_dieu_gi\"><\/span><b>C\u00e1c s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea ng\u00e0nh ki\u1ec3m to\u00e1n Vi\u1ec7t Nam n\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u to\u00e0n ng\u00e0nh gi\u00fap \u0111\u1eb7t b\u1ea3ng x\u1ebfp h\u1ea1ng v\u00e0o \u0111\u00fang b\u1ed1i c\u1ea3nh. M\u1ed9t th\u1ecb tr\u01b0\u1eddng \u0111ang t\u0103ng tr\u01b0\u1edfng \u1ed5n \u0111\u1ecbnh s\u1ebd t\u1ea1o d\u01b0 \u0111\u1ecba c\u1ea1nh tranh l\u00e0nh m\u1ea1nh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea ng\u00e0nh ki\u1ec3m to\u00e1n Vi\u1ec7t Nam<\/b><\/caption>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\ubaa9\ud45c<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 li\u1ec7u n\u0103m 2024<\/b><\/td>\n<td style=\"text-align: center;\"><b>Bi\u1ebfn \u0111\u1ed9ng so v\u1edbi 2023<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">227 (t\u00ednh \u0111\u1ebfn 8\/2025)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng th\u00eam 5 \u0111\u01a1n v\u1ecb m\u1edbi (8 th\u00e1ng \u0111\u1ea7u 2025)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng nh\u00e2n s\u1ef1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13.886 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m 3,95%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ubb34 \uac10\uc0ac\uc778<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.483 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng 5,52%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">70.787<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng 4,58%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng v\u1ed1n to\u00e0n ng\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.661 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Duy tr\u00ec \u1ed5n \u0111\u1ecbnh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: t\u1ed5ng nh\u00e2n s\u1ef1 gi\u1ea3m nh\u01b0ng s\u1ed1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u1ea1i t\u0103ng. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y ng\u00e0nh \u0111ang chuy\u1ec3n d\u1ecbch theo h\u01b0\u1edbng tinh g\u1ecdn, \u0111\u1ec1 cao ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean m\u00f4n thay v\u00ec s\u1ed1 l\u01b0\u1ee3ng. Nh\u00f3m doanh nghi\u1ec7p c\u00f3 b\u1ec1 d\u00e0y kinh nghi\u1ec7m v\u1eabn gi\u1eef v\u1eefng kh\u00e1ch h\u00e0ng v\u00e0 doanh thu.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_doanh_nghiep_nao_bat_buoc_phai_kiem_toan_theo_quy_dinh_moi\"><\/span><b>Nh\u1eefng doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, ch\u1ec9 m\u1ed9t s\u1ed1 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">nh\u00f3m b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\">: doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/01\/2025, Lu\u1eadt s\u1ed1 56\/2024\/QH15 b\u1ed5 sung quy \u0111\u1ecbnh quan tr\u1ecdng. T\u1ea5t c\u1ea3 doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn \u0111\u1ec1u ph\u1ea3i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\">, k\u1ec3 c\u1ea3 khi kh\u00f4ng ni\u00eam y\u1ebft. Quy \u0111\u1ecbnh nh\u1eafm t\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 doanh thu h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u01b0ng tr\u01b0\u1edbc nay n\u1eb1m ngo\u00e0i di\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf r\u1ea5t r\u00f5. Nhi\u1ec1u doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u1edbn l\u1ea7n \u0111\u1ea7u ph\u1ea3i t\u00ecm \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n. Nhu c\u1ea7u n\u00e0y \u0111\u1ea9y vi\u1ec7c tham kh\u1ea3o x\u1ebfp h\u1ea1ng tr\u1edf th\u00e0nh b\u01b0\u1edbc \u0111i b\u1eaft bu\u1ed9c tr\u01b0\u1edbc m\u1ed7i m\u00f9a quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_moi_nhat_ve_kiem_toan_doc_lap_can_nam\"><\/span><b>Khung ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ea7n n\u1eafm<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i g\u1eafn v\u1edbi hi\u1ec3u bi\u1ebft v\u1ec1 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u1ed1t l\u00f5i, c\u1eadp nh\u1eadt \u0111\u1ebfn giai \u0111o\u1ea1n 2025-2026.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/b><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 29\/3\/2011: V\u0103n b\u1ea3n g\u1ed1c \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" target=\"_blank\" rel=\"noopener\"><b>Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/b><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 29\/11\/2024 (hi\u1ec7u l\u1ef1c 01\/01\/2025): S\u1eeda \u0111\u1ed5i, b\u1ed5 sung 9 lu\u1eadt, trong \u0111\u00f3 \u0110i\u1ec1u 3 s\u1eeda \u0111\u1ed5i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. N\u1ed9i dung n\u1ed5i b\u1eadt l\u00e0 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n sang doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, v\u00e0 n\u00e2ng m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1ed1i \u0111a l\u00ean 2 t\u1ef7 \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c, 1 t\u1ef7 \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n, cao g\u1ea5p kho\u1ea3ng 20 l\u1ea7n quy \u0111\u1ecbnh c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 90\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 14\/4\/2025: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 17\/2012\/N\u0110-CP ng\u00e0y 13\/3\/2012, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 56\/2024\/QH15 c\u00f2n si\u1ebft \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n c\u00f3 chi nh\u00e1nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ed1i thi\u1ec3u 5 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, kh\u00f4ng t\u00ednh s\u1ed1 \u0111ang h\u00e0nh ngh\u1ec1 t\u1ea1i chi nh\u00e1nh. Quy \u0111\u1ecbnh t\u0103ng t\u00ednh minh b\u1ea1ch v\u1ec1 n\u0103ng l\u1ef1c th\u1ef1c ch\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_doanh_nghiep_san_xuat_chon_sai_don_vi_kiem_toan_va_cai_gia_phai_tra\"><\/span><b>Case study: doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ch\u1ecdn sai \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 c\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, doanh thu kho\u1ea3ng 1.200 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m, l\u1ea7n \u0111\u1ea7u r\u01a1i v\u00e0o di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo Lu\u1eadt s\u1ed1 56\/2024\/QH15. Ban gi\u00e1m \u0111\u1ed1c ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 ph\u00ed th\u1ea5p nh\u1ea5t th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng \u0111\u1ea1i di\u1ec7n cho nhi\u1ec1u h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 ph\u00e1t sinh khi \u0111\u01a1n v\u1ecb n\u00e0y thi\u1ebfu kinh nghi\u1ec7m x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay li\u00ean k\u1ebft v\u00e0 gi\u00e1 v\u1ed1n nh\u1eadp kh\u1ea9u. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u1ecf s\u00f3t kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 tr\u1ecb gi\u00e1 kho\u1ea3ng 8 t\u1ef7 \u0111\u1ed3ng. Khi c\u01a1 quan thu\u1ebf thanh tra, doanh nghi\u1ec7p b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p, t\u1ed5ng thi\u1ec7t h\u1ea1i v\u01b0\u1ee3t 2,5 t\u1ef7 \u0111\u1ed3ng, ch\u01b0a k\u1ec3 chi ph\u00ed ki\u1ec3m to\u00e1n l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd t\u1ed1i \u01b0u l\u1ebd ra ph\u1ea3i kh\u00e1c. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng doanh nghi\u1ec7p n\u00ean \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ngay t\u1eeb v\u00f2ng ch\u1ecdn th\u1ea7u, thay v\u00ec ch\u1ec9 so s\u00e1nh b\u00e1o gi\u00e1. M\u1ed9t b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t k\u1ef9 v\u1ec1 thu\u1ebf gi\u00fap doanh nghi\u1ec7p n\u00e0y c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c ph\u1ea7n l\u1edbn kho\u1ea3n truy thu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra: ch\u00eanh l\u1ec7ch ph\u00ed v\u00e0i ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u00e1ng \u0111\u1ec3 \u0111\u00e1nh \u0111\u1ed5i r\u1ee7i ro thu\u1ebf h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do b\u1ea3ng x\u1ebfp h\u1ea1ng v\u00e0 ti\u00eau ch\u00ed n\u0103ng l\u1ef1c lu\u00f4n quan tr\u1ecdng h\u01a1n m\u1ee9c gi\u00e1 \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_rui_ro_doanh_nghiep_Viet_thuong_gap_khi_chon_cong_ty_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: r\u1ee7i ro doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p khi ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n, c\u00f3 ba r\u1ee7i ro l\u1eb7p \u0111i l\u1eb7p l\u1ea1i m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t hay v\u1ea5p ph\u1ea3i khi d\u1ef1a v\u00e0o x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 nh\u1ea5t l\u00e0 ch\u1ecdn theo th\u01b0\u01a1ng hi\u1ec7u m\u00e0 b\u1ecf qua s\u1ef1 ph\u00f9 h\u1ee3p. Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n Big 4. M\u1ed9t c\u00f4ng ty n\u1ed9i \u0111\u1ecba quy m\u00f4 v\u1eeba thu\u00ea Big 4 \u0111\u00f4i khi tr\u1ea3 ph\u00ed cao cho nh\u1eefng d\u1ecbch v\u1ee5 kh\u00f4ng d\u00f9ng \u0111\u1ebfn, trong khi m\u1ed9t \u0111\u01a1n v\u1ecb qu\u1ed1c t\u1ebf nh\u00f3m Non-Big 4 \u0111\u00e1p \u1ee9ng t\u1ed1t h\u01a1n v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 hai l\u00e0 \u0111\u00e1nh \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u1edbi t\u01b0 v\u1ea5n thu\u1ebf. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u, nh\u01b0ng kh\u00f4ng t\u1ef1 \u0111\u1ed9ng b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi truy thu thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u01a1n v\u1ecb am hi\u1ec3u c\u1ea3 hai m\u1ea3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 ba l\u00e0 ch\u1ecdn \u0111\u01a1n v\u1ecb m\u1ecfng v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1. Khi m\u00f9a cao \u0111i\u1ec3m t\u1edbi, nh\u00e2n s\u1ef1 thi\u1ebfu kinh nghi\u1ec7m d\u1ec5 b\u1ecf s\u00f3t sai s\u00f3t tr\u1ecdng y\u1ebfu. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 r\u00e0 so\u00e1t \u0111\u1ed3ng th\u1eddi ba l\u1edbp: n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n, n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 quy m\u00f4 \u0111\u1ed9i ng\u0169 th\u1ef1c \u0111\u1ecba, tr\u01b0\u1edbc khi \u0111\u1eb7t b\u00fat k\u00fd h\u1ee3p \u0111\u1ed3ng. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_nhanh_ba_nhom_cong_ty_kiem_toan\"><\/span><b>B\u1ea3ng so s\u00e1nh nhanh ba nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ng\u00e2n s\u00e1ch tri\u1ec3n khai. M\u1ed7i nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 th\u1ebf m\u1ea1nh ri\u00eang v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, kinh nghi\u1ec7m ng\u00e0nh ngh\u1ec1 v\u00e0 m\u1ee9c chi ph\u00ed d\u1ecbch v\u1ee5. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p so s\u00e1nh nhanh ba nh\u00f3m ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh nhanh ba nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ube454<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m qu\u1ed1c t\u1ebf (Non-Big 4)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng ty trong n\u01b0\u1edbc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy m\u00f4 kh\u00e1ch h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n, ni\u00eam y\u1ebft l\u1edbn, FDI<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, d\u1ef1 \u00e1n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103ng l\u1ef1c IFRS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t m\u1ea1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ea1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trung b\u00ecnh \u0111\u1ebfn kh\u00e1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\uc77c \ub192\uc740<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc911\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea1nh tranh nh\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ebf m\u1ea1nh \u0111\u1eb7c th\u00f9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110a qu\u1ed1c gia, M&amp;A<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n thu\u1ebf, c\u00f4ng ngh\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n d\u1ef1 \u00e1n, DNNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean cho th\u1ea5y kh\u00f4ng c\u00f3 l\u1ef1a ch\u1ecdn &#8220;t\u1ed1t nh\u1ea5t&#8221; tuy\u1ec7t \u0111\u1ed1i. L\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u l\u00e0 l\u1ef1a ch\u1ecdn kh\u1edbp v\u1edbi quy m\u00f4, ng\u00e0nh ngh\u1ec1 v\u00e0 m\u1ee5c ti\u00eau ph\u00e1p l\u00fd c\u1ee7a t\u1eebng doanh nghi\u1ec7p. V\u1edbi doanh nghi\u1ec7p v\u1eeba c\u1ea7n c\u1ea3 ki\u1ec3m to\u00e1n l\u1eabn t\u01b0 v\u1ea5n r\u1ee7i ro thu\u1ebf, m\u1ed9t \u0111\u01a1n v\u1ecb n\u1ed9i \u0111\u1ecba chuy\u00ean s\u00e2u nh\u01b0 MAN &#8211; Master Accountant Network c\u00f3 th\u1ec3 l\u00e0 ph\u01b0\u01a1ng \u00e1n c\u00e2n b\u1eb1ng gi\u1eefa chi ph\u00ed v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n.<\/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;\">X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i b\u1ea3ng th\u1ee9 t\u1ef1 \u0111\u1ec3 ch\u1ecdn c\u00e1i t\u00ean cao nh\u1ea5t, m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu n\u0103ng l\u1ef1c v\u1edbi nhu c\u1ea7u th\u1ef1c t\u1ebf. Trong b\u1ed1i c\u1ea3nh Lu\u1eadt s\u1ed1 56\/2024\/QH15 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 si\u1ebft m\u1ee9c ph\u1ea1t, vi\u1ec7c ch\u1ecdn \u0111\u00fang \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n \u0111\u00e3 tr\u1edf th\u00e0nh quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i. M\u1ed9t b\u1ea3ng x\u1ebfp h\u1ea1ng t\u1ed1t c\u1ea7n \u0111\u1ecdc k\u00e8m nhi\u1ec1u ch\u1ec9 ti\u00eau: doanh thu, s\u1ed1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p ng\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m v\u00e0 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. B\u00ean c\u1ea1nh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, MAN \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, gi\u00fap <\/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;\"> v\u1eeba \u0111\u1ea1t chu\u1ea9n ph\u00e1p l\u00fd v\u1eeba v\u1eefng v\u00e0ng tr\u01b0\u1edbc thanh tra. N\u1ebfu c\u1ea7n t\u01b0 v\u1ea5n l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xep_hang_cac_cong_ty_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n\u00a0<\/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=\"Xep_hang_cac_cong_ty_kiem_toan_dua_vao_co_quan_nao_tai_Viet_Nam\"><\/span>X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n d\u1ef1a v\u00e0o c\u01a1 quan n\u00e0o t\u1ea1i Vi\u1ec7t Nam? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u1ef1a tr\u00ean th\u1ed1ng k\u00ea th\u01b0\u1eddng ni\u00ean c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi VACPA, c\u00f4ng b\u1ed1 t\u1ea1i H\u1ed9i ngh\u1ecb Gi\u00e1m \u0111\u1ed1c c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u1eb1ng n\u0103m.                    <\/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=\"Big_4_co_luon_la_lua_chon_tot_nhat_khong\"><\/span>Big 4 c\u00f3 lu\u00f4n l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1t nh\u1ea5t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Big 4 ph\u00f9 h\u1ee3p v\u1edbi t\u1eadp \u0111o\u00e0n l\u1edbn v\u00e0 doanh nghi\u1ec7p FDI ni\u00eam y\u1ebft. Doanh nghi\u1ec7p v\u1eeba th\u01b0\u1eddng t\u1ed1i \u01b0u h\u01a1n khi ch\u1ecdn nh\u00f3m qu\u1ed1c t\u1ebf Non-Big 4 ho\u1eb7c \u0111\u01a1n v\u1ecb n\u1ed9i \u0111\u1ecba uy t\u00edn.                    <\/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=\"Cong_ty_trong_nuoc_nao_dung_dau_bang_xep_hang\"><\/span>C\u00f4ng ty trong n\u01b0\u1edbc n\u00e0o \u0111\u1ee9ng \u0111\u1ea7u b\u1ea3ng x\u1ebfp h\u1ea1ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAASC l\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba l\u1edbn nh\u1ea5t, th\u01b0\u1eddng x\u1ebfp ngay sau Big 4 v\u00e0 d\u1eabn \u0111\u1ea7u \u1edf m\u1ea3ng doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_cua_toi_co_bat_buoc_phai_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p c\u1ee7a t\u00f4i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu thu\u1ed9c nh\u00f3m c\u00f3 v\u1ed1n FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, ho\u1eb7c l\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Lu\u1eadt s\u1ed1 56\/2024\/QH15, th\u00ec b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.                    <\/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=\"Muc_phat_neu_vi_pham_quy_dinh_kiem_toan_doc_lap_la_bao_nhieu\"><\/span>M\u1ee9c ph\u1ea1t n\u1ebfu vi ph\u1ea1m quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 bao nhi\u00eau? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Lu\u1eadt s\u1ed1 56\/2024\/QH15, m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1ed1i \u0111a l\u00e0 2 t\u1ef7 \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 1 t\u1ef7 \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n, cao h\u01a1n nhi\u1ec1u so v\u1edbi quy \u0111\u1ecbnh c\u0169.                    <\/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\": \"X\u1ebfp h\u1ea1ng c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n d\u1ef1a v\u00e0o c\u01a1 quan n\u00e0o t\u1ea1i Vi\u1ec7t Nam? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1a tr\u00ean th\u1ed1ng k\u00ea th\u01b0\u1eddng ni\u00ean c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi VACPA, c\u00f4ng b\u1ed1 t\u1ea1i H\u1ed9i ngh\u1ecb Gi\u00e1m \u0111\u1ed1c c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u1eb1ng n\u0103m.\"\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\": \"Big 4 c\u00f3 lu\u00f4n l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1t nh\u1ea5t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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Con s\u1ed1 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6309,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-6305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6305","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=6305"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6305\/revisions"}],"predecessor-version":[{"id":6310,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6305\/revisions\/6310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6309"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}