{"id":6444,"date":"2026-07-09T17:14:25","date_gmt":"2026-07-09T10:14:25","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6444"},"modified":"2026-07-09T17:14:25","modified_gmt":"2026-07-09T10:14:25","slug":"bao-cao-kiem-toan-doc-lap","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/","title":{"rendered":"\ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng b\u1eadc nh\u1ea5t khi m\u1ed9t doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u1edbi \u0111\u1ed1i t\u00e1c, c\u1ed5 \u0111\u00f4ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c67\/2011\/QH12\ud638<\/span><\/a><span style=\"font-weight: 400;\"> (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15, hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2025), \u0111\u00e2y l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t quy tr\u00ecnh ki\u1ec3m tra \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan do ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n. V\u1edbi ch\u1ee7 doanh nghi\u1ec7p SME \u0111ang c\u1ea7n vay v\u1ed1n ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0, hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t t\u00e0i li\u1ec7u n\u00e0y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 t\u1ea1o ni\u1ec1m tin v\u1edbi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p coi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1eaft bu\u1ed9c m\u1ed7i cu\u1ed1i n\u0103m. Th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 mang l\u1ea1i l\u1ee3i th\u1ebf \u0111\u00e0m ph\u00e1n r\u00f5 r\u1ec7t: m\u1ed9t b\u00e1o c\u00e1o s\u1ea1ch, \u0111\u00fang chu\u1ea9n m\u1ef1c c\u00f3 th\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 vay v\u1ed1n, t\u0103ng kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c c\u1ea5p h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng cao h\u01a1n. B\u00e0i vi\u1ebft n\u00e0y, t\u1eeb g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf c\u1ee7a <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">, s\u1ebd gi\u1ea3i th\u00edch r\u00f5 \u0111\u1ecbnh ngh\u0129a, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, c\u00e1ch \u0111\u1ecdc b\u00e1o c\u00e1o v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p Vi\u1ec7t hay g\u1eb7p ph\u1ea3i.<\/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\u00f3m t\u1eaft th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 v\u0103n b\u1ea3n do ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u1eadp, th\u1ec3 hi\u1ec7n \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p FDI, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m, th\u01b0\u1eddng v\u00e0o cu\u1ed1i qu\u00fd 1 ho\u1eb7c \u0111\u1ea7u qu\u00fd 2 n\u0103m sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 4 lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n theo VSA 700: ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c, t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/bao-cao-kiem-toan-doc-lap\/#Bao_cao_kiem_toan_doc_lap_la_gi_Dinh_nghia_theo_luat_hien_hanh\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo lu\u1eadt hi\u1ec7n h\u00e0nh<\/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\/bao-cao-kiem-toan-doc-lap\/#Phan_biet_bao_cao_kiem_toan_doc_lap_voi_bao_cao_tai_chinh_va_kiem_toan_noi_bo\" >Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/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\/bao-cao-kiem-toan-doc-lap\/#Vi_sao_bao_cao_kiem_toan_doc_lap_quan_trong_voi_SME_nha_dau_tu_va_ngan_hang\" >V\u00ec sao b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp quan tr\u1ecdng v\u1edbi SME, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng?<\/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\/bao-cao-kiem-toan-doc-lap\/#Doi_tuong_nao_bat_buoc_phai_thuc_hien_kiem_toan_doc_lap\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Khi_nao_doanh_nghiep_can_chuan_bi_bao_cao_kiem_toan_doc_lap\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Cac_van_ban_phap_luat_lien_quan_den_bao_cao_kiem_toan_doc_lap\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Noi_dung_mot_bao_cao_kiem_toan_doc_lap_gom_nhung_gi\" >N\u1ed9i dung m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Case_Study_Doanh_nghiep_SME_nganh_xay_dung_vay_von_mo_rong_nho_bao_cao_kiem_toan_sach\" >Case Study: Doanh nghi\u1ec7p SME ng\u00e0nh x\u00e2y d\u1ef1ng vay v\u1ed1n m\u1edf r\u1ed9ng nh\u1edd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ea1ch<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Boi_canh\" >\ubc30\uacbd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Cach_xu_ly\" >\uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Ket_qua\" >\uacb0\uacfc<\/a><\/li><\/ul><\/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\/bao-cao-kiem-toan-doc-lap\/#Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_thuong_gap_khi_lam_viec_voi_kiem_toan_doc_lap\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/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\/bao-cao-kiem-toan-doc-lap\/#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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#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\/bao-cao-kiem-toan-doc-lap\/#Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_doc_lap\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Doanh_nghiep_SME_khong_thuoc_dien_bat_buoc_co_nen_chu_dong_kiem_toan_khong\" >Doanh nghi\u1ec7p SME kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean ch\u1ee7 \u0111\u1ed9ng 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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Chi_phi_kiem_toan_doc_lap_cho_doanh_nghiep_SME_khoang_bao_nhieu\" >Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp cho doanh nghi\u1ec7p SME kho\u1ea3ng bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-doc-lap\/#Bao_cao_kiem_toan_doc_lap_co_thoi_han_su_dung_bao_lau\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng bao l\u00e2u?<\/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\/bao-cao-kiem-toan-doc-lap\/#Y_kien_ngoai_tru_co_khien_ho_so_vay_von_bi_tu_choi_ngay_khong\" >\u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb c\u00f3 khi\u1ebfn h\u1ed3 s\u01a1 vay v\u1ed1n b\u1ecb t\u1eeb ch\u1ed1i ngay 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\/bao-cao-kiem-toan-doc-lap\/#Ai_chiu_trach_nhiem_neu_bao_cao_kiem_toan_doc_lap_sai_su_that\" >Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp sai s\u1ef1 th\u1eadt?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_doc_lap_la_gi_Dinh_nghia_theo_luat_hien_hanh\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo lu\u1eadt hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6445\" aria-describedby=\"caption-attachment-6445\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6445\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-doc-lap-la-gi_-Dinh-nghia-theo-luat-hien-hanh.jpg\" alt=\"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-doc-lap-la-gi_-Dinh-nghia-theo-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-doc-lap-la-gi_-Dinh-nghia-theo-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-doc-lap-la-gi_-Dinh-nghia-theo-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-doc-lap-la-gi_-Dinh-nghia-theo-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-doc-lap-la-gi_-Dinh-nghia-theo-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6445\" class=\"wp-caption-text\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo lu\u1eadt hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 5 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/a><span style=\"font-weight: 400;\">, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 <\/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\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ch\u00ednh l\u00e0 v\u0103n b\u1ea3n k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh \u0111\u00f3, ghi nh\u1eadn k\u1ebft lu\u1eadn chuy\u00ean m\u00f4n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn cho ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean: \u0111\u00e2y l\u00e0 &#8220;con d\u1ea5u x\u00e1c nh\u1eadn&#8221; c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp, kh\u1eb3ng \u0111\u1ecbnh s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p c\u00f4ng b\u1ed1 c\u00f3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf hay kh\u00f4ng. Ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng t\u1ef1 ki\u1ec3m tra s\u1ed5 s\u00e1ch c\u1ee7a b\u1ea1n, h\u1ecd d\u1ef1a v\u00e0o \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_bao_cao_kiem_toan_doc_lap_voi_bao_cao_tai_chinh_va_kiem_toan_noi_bo\"><\/span><b>Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do ch\u00ednh doanh nghi\u1ec7p l\u1eadp, ph\u1ea3n \u00e1nh g\u00f3c nh\u00ecn ch\u1ee7 quan c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 ki\u1ec3m tra trong n\u1ed9i b\u1ed9 c\u00f4ng ty, ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb. Trong khi \u0111\u00f3, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c b\u00ean ngo\u00e0i, kh\u00f4ng c\u00f3 quan h\u1ec7 l\u1ee3i \u00edch v\u1edbi doanh nghi\u1ec7p, tu\u00e2n th\u1ee7 H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) ban h\u00e0nh k\u00e8m <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-67-2022-TT-BTC-nghia-vu-thue-khi-trich-lap-Quy-phat-trien-khoa-hoc-cua-doanh-nghiep-537340.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 67\/2022\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i n\u1eb1m \u1edf t\u00ednh kh\u00e1ch quan. M\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 kh\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn b\u1ea5t l\u1ee3i cho ch\u00ednh c\u00f4ng ty m\u00ecnh l\u00e0m vi\u1ec7c, nh\u01b0ng ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp bu\u1ed9c ph\u1ea3i trung th\u1ef1c theo chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, n\u1ebfu kh\u00f4ng s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_bao_cao_kiem_toan_doc_lap_quan_trong_voi_SME_nha_dau_tu_va_ngan_hang\"><\/span><b>V\u00ec sao b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp quan tr\u1ecdng v\u1edbi SME, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6448\" aria-describedby=\"caption-attachment-6448\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6448\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-bao-cao-kiem-toan-doc-lap-quan-trong-voi-SME-nha-dau-tu-va-ngan-hang.jpg\" alt=\"V\u00ec sao b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp quan tr\u1ecdng v\u1edbi SME, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-bao-cao-kiem-toan-doc-lap-quan-trong-voi-SME-nha-dau-tu-va-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-bao-cao-kiem-toan-doc-lap-quan-trong-voi-SME-nha-dau-tu-va-ngan-hang-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-bao-cao-kiem-toan-doc-lap-quan-trong-voi-SME-nha-dau-tu-va-ngan-hang-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-bao-cao-kiem-toan-doc-lap-quan-trong-voi-SME-nha-dau-tu-va-ngan-hang-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-bao-cao-kiem-toan-doc-lap-quan-trong-voi-SME-nha-dau-tu-va-ngan-hang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6448\" class=\"wp-caption-text\">V\u00ec sao b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp quan tr\u1ecdng v\u1edbi SME, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e2n h\u00e0ng?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">V\u1edbi ch\u1ee7 doanh nghi\u1ec7p SME, c\u00e1i kh\u00f3 l\u1edbn nh\u1ea5t khi ti\u1ebfp c\u1eadn v\u1ed1n kh\u00f4ng ph\u1ea3i l\u00e0 thi\u1ebfu t\u00e0i s\u1ea3n, m\u00e0 l\u00e0 thi\u1ebfu c\u00f4ng c\u1ee5 ch\u1ee9ng minh d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e1ng tin c\u1eady. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ef1 l\u1eadp, d\u00f9 ch\u00ednh x\u00e1c \u0111\u1ebfn \u0111\u00e2u, v\u1eabn mang t\u00ednh m\u1ed9t chi\u1ec1u trong m\u1eaft ng\u00e2n h\u00e0ng th\u1ea9m \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uad00\uc810\uc5d0\uc11c <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">, qua h\u01a1n 30 n\u0103m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p Vi\u1ec7t Nam, m\u1ed9t h\u1ed3 s\u01a1 vay v\u1ed1n c\u00f3 k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn th\u1eddi gian th\u1ea9m \u0111\u1ecbnh \u0111\u00e1ng k\u1ec3 so v\u1edbi h\u1ed3 s\u01a1 ch\u1ec9 c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9. Ng\u00e2n h\u00e0ng c\u00f3 c\u01a1 s\u1edf tin c\u1eady \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 d\u00f2ng ti\u1ec1n th\u1ef1c, gi\u1ea3m thi\u1ec3u r\u1ee7i ro th\u1ea9m \u0111\u1ecbnh sai l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft tr\u01b0\u1edbc khi r\u00f3t v\u1ed1n, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c v\u00f2ng g\u1ecdi v\u1ed1n t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c n\u01b0\u1edbc ngo\u00e0i. Kh\u00f4ng nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00e0o ch\u1ea5p nh\u1eadn r\u1ee7i ro d\u1ef1a ho\u00e0n to\u00e0n v\u00e0o s\u1ed1 li\u1ec7u t\u1ef1 c\u00f4ng b\u1ed1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_thuc_hien_kiem_toan_doc_lap\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u bu\u1ed9c 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;\"> h\u1eb1ng n\u0103m. Theo \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, hi\u1ec7u l\u1ef1c t\u1eeb 14\/4\/2025), c\u00e1c nh\u00f3m sau \u0111\u00e2y thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5\ud68c\uc0ac\ub780 \uc99d\uad8c\uc744 \ubc1c\ud589\ud558\uace0 \uac70\ub798\ud558\ub294 \uc870\uc9c1\uc744 \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00e1c c\u00f3 quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\">, th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi, t\u1ed5ng doanh thu n\u0103m tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: doanh nghi\u1ec7p quy m\u00f4 l\u1edbn n\u1ebfu c\u00f3 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho \u0111\u1ebfn khi t\u00e1i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. Ngo\u00e0i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, nhi\u1ec1u doanh nghi\u1ec7p SME v\u1eabn ch\u1ee7 \u0111\u1ed9ng thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch vay v\u1ed1n ho\u1eb7c g\u1ecdi v\u1ed1n, d\u00f9 kh\u00f4ng n\u1eb1m trong danh s\u00e1ch b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_chuan_bi_bao_cao_kiem_toan_doc_lap\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6447\" aria-describedby=\"caption-attachment-6447\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6447\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-doanh-nghiep-can-chuan-bi-bao-cao-kiem-toan-doc-lap.jpg\" alt=\"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-doanh-nghiep-can-chuan-bi-bao-cao-kiem-toan-doc-lap.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-doanh-nghiep-can-chuan-bi-bao-cao-kiem-toan-doc-lap-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-doanh-nghiep-can-chuan-bi-bao-cao-kiem-toan-doc-lap-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-doanh-nghiep-can-chuan-bi-bao-cao-kiem-toan-doc-lap-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-doanh-nghiep-can-chuan-bi-bao-cao-kiem-toan-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6447\" class=\"wp-caption-text\">Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, th\u01b0\u1eddng doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n trong kho\u1ea3ng qu\u00fd 1 \u0111\u1ebfn \u0111\u1ea7u qu\u00fd 2 n\u0103m sau, tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n cho c\u01a1 quan qu\u1ea3n l\u00fd ho\u1eb7c \u0111\u1ed1i t\u00e1c. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u vay v\u1ed1n g\u1ea5p ho\u1eb7c g\u1ecdi v\u1ed1n gi\u1eefa n\u0103m, c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i m\u1ed1c th\u1eddi gian \u0111\u1ecbnh k\u1ef3, m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t c\u0169ng \u0111\u00f2i h\u1ecfi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp: s\u00e1p nh\u1eadp, chia t\u00e1ch doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh s\u1edf h\u1eefu, ho\u1eb7c khi ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1 trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh kho\u1ea3n vay l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_lien_quan_den_bao_cao_kiem_toan_doc_lap\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, t\u1eeb Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn \u0111\u1ebfn h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA). Vi\u1ec7c n\u1eafm \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh gi\u00fap doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp theo chu\u1ea9n m\u1ef1c chuy\u00ean m\u00f4n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng \u0111ang \u00e1p d\u1ee5ng li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 25.6513%;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center; width: 31.0621%;\"><b>\ubc88\ud638\/\ubc1c\ud589\uc77c<\/b><\/td>\n<td style=\"text-align: center; width: 42.485%;\"><b>\uad00\ub828 \ucf58\ud150\uce20<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.6513%;\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/td>\n<td style=\"text-align: center; width: 31.0621%;\"><span style=\"font-weight: 400;\">\uc81c67\/2011\/QH12\ud638<\/span><\/td>\n<td style=\"text-align: center; width: 42.485%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.6513%;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1eeda \u0111\u1ed5i 9 lu\u1eadt t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center; width: 31.0621%;\"><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 \uc81c56\/2024\/QH15\ud638, 2025\ub144 1\uc6d4 1\uc77c\ubd80\ub85c \ubc1c\ud6a8<\/span><\/td>\n<td style=\"text-align: center; width: 42.485%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy\u1ec1n h\u1ea1n B\u1ed9 T\u00e0i ch\u00ednh, ngh\u0129a v\u1ee5 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.6513%;\"><span style=\"font-weight: 400;\">\ubc95\ub839 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 31.0621%;\"><span style=\"font-weight: 400;\">2012\ub144 3\uc6d4 13\uc77c<\/span><\/td>\n<td style=\"text-align: center; width: 42.485%;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778 \uc2dc\ud589\uc744 \uc704\ud55c \uc0c1\uc138 \uc9c0\uce68.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.6513%;\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 31.0621%;\"><span style=\"font-weight: 400;\">2025\ub144 4\uc6d4 14\uc77c<\/span><\/td>\n<td style=\"text-align: center; width: 42.485%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.6513%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 31.0621%;\"><span style=\"font-weight: 400;\">N\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center; width: 42.485%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 25.6513%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 67\/2022\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 31.0621%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 26\/10\/2022, hi\u1ec7u l\u1ef1c 1\/1\/2023<\/span><\/td>\n<td style=\"text-align: center; width: 42.485%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 39 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA), thay th\u1ebf Th\u00f4ng t\u01b0 214\/2012\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uc911\uc694 \uc0ac\ud56d:<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng VSA hi\u1ec7n h\u00e0nh g\u1ed3m c\u00e1c chu\u1ea9n m\u1ef1c c\u1ed1t l\u00f5i li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 VSA 700, VSA 705 v\u00e0 VSA 706. Doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n vi\u00ean n\u00ean \u0111\u1ed1i chi\u1ebfu b\u1ea3n c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t tr\u00ean c\u1ed5ng th\u00f4ng tin B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_mot_bao_cao_kiem_toan_doc_lap_gom_nhung_gi\"><\/span><b>N\u1ed9i dung m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo VSA 700, m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n chu\u1ea9n ph\u1ea3i c\u00f3 c\u00e1c ph\u1ea7n b\u1eaft bu\u1ed9c sau: ti\u00eau \u0111\u1ec1 b\u00e1o c\u00e1o, ng\u01b0\u1eddi nh\u1eadn, \u0111o\u1ea1n m\u1edf \u0111\u1ea7u n\u00eau r\u00f5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, ch\u1eef k\u00fd v\u00e0 con d\u1ea5u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f9ng doanh nghi\u1ec7p ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecdc k\u1ef9 nh\u1ea5t, v\u00e0 c\u0169ng d\u1ec5 g\u00e2y hi\u1ec3u l\u1ea7m nh\u1ea5t v\u1edbi ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean, ch\u00ednh l\u00e0 \u0111o\u1ea1n &#8220;\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n&#8221;. \u0110\u00e2y l\u00e0 n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean kh\u1eb3ng \u0111\u1ecbnh li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu hay kh\u00f4ng.<\/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 b\u1ed1n lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n theo chu\u1ea9n m\u1ef1c VSA 700<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc758\uacac\uc758 \uc885\ub958<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc758\ubbf8<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u0111\u1ed9 tin c\u1eady v\u1edbi ng\u00e2n h\u00e0ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc644\uc804 \uc218\uc6a9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao nh\u1ea5t, h\u1ed3 s\u01a1 vay v\u1ed1n thu\u1eadn l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\uc678\ud558\uace0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trung th\u1ef1c, h\u1ee3p l\u00fd ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c n\u00eau r\u00f5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, c\u1ea7n gi\u1ea3i tr\u00ecnh ph\u1ea7n ngo\u1ea1i tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa8\uc21c\ub418\ub294<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu v\u00e0 lan t\u1ecfa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro cao, ng\u00e2n h\u00e0ng th\u01b0\u1eddng t\u1eeb ch\u1ed1i ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub17c\ud3c9\uc744 \uac70\ubd80\ud568<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 k\u1ebft lu\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ea7n nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng ch\u1ea5p nh\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u: \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi b\u00e1o c\u00e1o x\u1ea5u. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i tr\u1eeb ch\u1ec9 li\u00ean quan \u0111\u1ebfn m\u1ed9t kho\u1ea3n m\u1ee5c nh\u1ecf, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ed5ng th\u1ec3 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh, v\u00e0 ng\u00e2n h\u00e0ng v\u1eabn c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn n\u1ebfu doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_SME_nganh_xay_dung_vay_von_mo_rong_nho_bao_cao_kiem_toan_sach\"><\/span><b>Case Study: Doanh nghi\u1ec7p SME ng\u00e0nh x\u00e2y d\u1ef1ng vay v\u1ed1n m\u1edf r\u1ed9ng nh\u1edd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ea1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>\ubc30\uacbd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thi c\u00f4ng c\u01a1 \u0111i\u1ec7n, doanh thu kho\u1ea3ng 180 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m, kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n. Khi c\u00f4ng ty n\u1ed9p h\u1ed3 s\u01a1 vay 25 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 m\u1edf r\u1ed9ng nh\u00e0 x\u01b0\u1edfng, ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n v\u00ec h\u1ed3 s\u01a1 t\u1ef1 l\u1eadp c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c c\u00f4ng n\u1ee3 ch\u01b0a r\u00f5 r\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly\"><\/span><b>\uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty th\u1ef1c hi\u1ec7n 3 b\u01b0\u1edbc: r\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0o cu\u1ed9c; chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb theo y\u00eau c\u1ea7u VSA; ph\u1ed1i h\u1ee3p v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean l\u00e0m r\u00f5 kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i c\u00f2n thi\u1ebfu c\u0103n c\u1ee9 tr\u00edch l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua\"><\/span><b>\uacb0\uacfc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp cu\u1ed1i c\u00f9ng nh\u1eadn \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n. Ng\u00e2n h\u00e0ng ph\u00ea duy\u1ec7t kho\u1ea3n vay trong v\u00f2ng ba tu\u1ea7n k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, thay v\u00ec ph\u1ea3i b\u1ed5 sung gi\u1ea3i tr\u00ecnh nhi\u1ec1u l\u1ea7n nh\u01b0 d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u. C\u00f4ng ty c\u00f2n ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi m\u1ed9t kho\u1ea3n chi ph\u00ed h\u1ea1ch to\u00e1n sai k\u1ef3, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_thuong_gap_khi_lam_viec_voi_kiem_toan_doc_lap\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uac00 <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd 4 r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p SME hay g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u1ea5p g\u00e1p s\u00e1t th\u1eddi h\u1ea1n: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 t\u00ecm \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n khi ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u1eb7t deadline n\u1ed9p h\u1ed3 s\u01a1, khi\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u1ee7 th\u1eddi gian thu th\u1eadp b\u1eb1ng ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7. K\u1ebft qu\u1ea3 th\u01b0\u1eddng l\u00e0 b\u00e1o c\u00e1o b\u1ecb ra \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a \u00fd ki\u1ebfn, g\u00e2y b\u1ea5t l\u1ee3i ngay khi ng\u00e2n h\u00e0ng c\u1ea7n g\u1ea5p nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng nh\u1ea5t qu\u00e1n qua c\u00e1c k\u1ef3: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n gi\u1eefa c\u00e1c n\u0103m m\u00e0 kh\u00f4ng thuy\u1ebft minh r\u00f5 r\u00e0ng d\u1ec5 khi\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i n\u00eau v\u1ea5n \u0111\u1ec1 ngo\u1ea1i tr\u1eeb. Vi\u1ec7c duy tr\u00ec t\u00ednh nh\u1ea5t qu\u00e1n trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 c\u00f3 b\u00e1o c\u00e1o s\u1ea1ch.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i c\u00f4ng ty n\u00e0o t\u1ef1 nh\u1eadn l\u00e0 &#8220;ki\u1ec3m to\u00e1n&#8221; c\u0169ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd h\u1ee3p l\u1ec7. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p, n\u1ebfu kh\u00f4ng b\u00e1o c\u00e1o c\u00f3 th\u1ec3 b\u1ecb ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i v\u00ec thi\u1ebfu t\u00ednh ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Hi\u1ec3u sai \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 v\u1ea5n \u0111\u1ec1 nghi\u00eam tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ho\u1ea3ng lo\u1ea1n khi nh\u1eadn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u00e0 c\u1ed1 g\u1eafng che gi\u1ea5u, g\u00e2y m\u1ea5t ni\u1ec1m tin v\u1edbi ng\u00e2n h\u00e0ng. C\u00e1ch x\u1eed l\u00fd \u0111\u00fang l\u00e0 ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh nguy\u00ean nh\u00e2n, ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng v\u00e0 k\u1ebf ho\u1ea1ch kh\u1eafc ph\u1ee5c k\u00e8m theo b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 th\u1ee7 t\u1ee5c cu\u1ed1i n\u0103m, \u0111\u00f3 l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p SME x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba x\u00e1c nh\u1eadn kh\u00e1ch quan. Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee7 \u0111\u1ed9ng v\u00e0 ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd l\u00e0 ba y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1.<\/span><\/p>\n<p><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\"> \uc81c\uacf5\ud558\ub2e4 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed9c l\u1eadp, t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 c\u00e1 nh\u00e2n, v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua, cho th\u1ea5y r\u00f5 ch\u1ea5t l\u01b0\u1ee3ng t\u01b0 v\u1ea5n v\u00e0 s\u1ef1 an t\u00e2m khi giao ph\u00f3 h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/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-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<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/\uc798\ub85c:<\/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>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: 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;\"> - MAN(Master Accountant Network)\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uc790 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam)\ub85c\uc11c \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_doc_lap\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/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_SME_khong_thuoc_dien_bat_buoc_co_nen_chu_dong_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p SME kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean ch\u1ee7 \u0111\u1ed9ng 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\tC\u00f3. N\u1ebfu doanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch vay v\u1ed1n ng\u00e2n h\u00e0ng, g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u1eb7c tham gia \u0111\u1ea5u th\u1ea7u d\u1ef1 \u00e1n l\u1edbn, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 c\u00f4ng c\u1ee5 t\u0103ng \u0111\u1ed9 tin c\u1eady \u0111\u00e1ng k\u1ec3, d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo lu\u1eadt.                    <\/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_kiem_toan_doc_lap_cho_doanh_nghiep_SME_khoang_bao_nhieu\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp cho doanh nghi\u1ec7p SME kho\u1ea3ng 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\tChi ph\u00ed ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh thu, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u b\u00e1o gi\u00e1 c\u1ee5 th\u1ec3 t\u1eeb \u00edt nh\u1ea5t hai \u0111\u1ebfn ba \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ec3 so s\u00e1nh ph\u1ea1m vi c\u00f4ng vi\u1ec7c tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_doc_lap_co_thoi_han_su_dung_bao_lau\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNg\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng ch\u1ec9 ch\u1ea5p nh\u1eadn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t, th\u01b0\u1eddng kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp b\u00e1o c\u00e1o. V\u1edbi h\u1ed3 s\u01a1 vay v\u1ed1n gi\u1eefa n\u0103m, c\u00f3 th\u1ec3 c\u1ea7n b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00e3 so\u00e1t x\u00e9t.                    <\/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=\"Y_kien_ngoai_tru_co_khien_ho_so_vay_von_bi_tu_choi_ngay_khong\"><\/span>\u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb c\u00f3 khi\u1ebfn h\u1ed3 s\u01a1 vay v\u1ed1n b\u1ecb t\u1eeb ch\u1ed1i ngay 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 nh\u1ea5t thi\u1ebft. Ng\u00e2n h\u00e0ng s\u1ebd xem x\u00e9t m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu c\u1ee7a v\u1ea5n \u0111\u1ec1 ngo\u1ea1i tr\u1eeb. N\u1ebfu ch\u1ec9 li\u00ean quan \u0111\u1ebfn m\u1ed9t kho\u1ea3n m\u1ee5c nh\u1ecf v\u00e0 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd, h\u1ed3 s\u01a1 v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.                    <\/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=\"Ai_chiu_trach_nhiem_neu_bao_cao_kiem_toan_doc_lap_sai_su_that\"><\/span>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp sai s\u1ef1 th\u1eadt?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Tuy nhi\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u ban \u0111\u1ea7u cung c\u1ea5p.                    <\/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 SME kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean ch\u1ee7 \u0111\u1ed9ng 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. 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Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15, hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2025), \u0111\u00e2y [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6446,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6444","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=6444"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6444\/revisions"}],"predecessor-version":[{"id":6450,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6444\/revisions\/6450"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6446"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}