{"id":6503,"date":"2026-07-23T16:16:01","date_gmt":"2026-07-23T09:16:01","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6503"},"modified":"2026-07-23T16:16:01","modified_gmt":"2026-07-23T09:16:01","slug":"dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m"},"content":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m l\u00e0 nhu c\u1ea7u quan tr\u1ecdng c\u1ee7a CEO, CFO v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng khi b\u01b0\u1edbc v\u00e0o m\u00f9a quy\u1ebft to\u00e1n. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng tr\u01b0\u1edbc 31\/3 n\u0103m sau n\u1ebfu \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh d\u01b0\u01a1ng l\u1ecbch). T\u1eeb ng\u00e0y 14\/4\/2025, <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\">\ubc95\ub839 90\/2025\/ND-CP<\/a> m\u1edf r\u1ed9ng di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n sang doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 quy m\u00f4 l\u1edbn, l\u00e0m gia t\u0103ng \u0111\u00e1ng k\u1ec3 s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p SME v\u00e0 FDI v\u1eabn nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c t\u1ef1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi vi\u1ec7c thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf truy v\u1ea5n khi quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n 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 th\u1ef1c t\u1ebf, s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, quy tr\u00ecnh v\u00e0 chi ph\u00ed c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Tom_tat_trong_tam_ve_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_la_gi_Ban_chat_phap_ly\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Vi_sao_goi_la_kiem_toan_cuoi_nam_thay_vi_kiem_toan_thong_thuong\" >V\u00ec sao g\u1ecdi l\u00e0 ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m thay v\u00ec ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng?<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Vi_sao_doanh_nghiep_can_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Doi_tuong_nao_bat_buoc_phai_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m?<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Quy_trinh_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_gom_nhung_buoc_nao\" >Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_tai_MAN_co_gi_khac_biet\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m t\u1ea1i MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Giai_phap_xu_ly_triet_de_cac_vuong_mac_thuong_gap\" >Gi\u1ea3i ph\u00e1p x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 c\u00e1c v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Cac_goi_dich_vu_kiem_toan_bao_cao_tai_chinh_va_bang_gia_tham_khao\" >C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Minh_chung_uy_tin_doi_ngu_CPA_va_cam_ket_trach_nhiem\" >Minh ch\u1ee9ng uy t\u00edn: \u0111\u1ed9i ng\u0169 CPA v\u00e0 cam k\u1ebft tr\u00e1ch nhi\u1ec7m<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Pham_vi_phuc_vu\" >Ph\u1ea1m vi ph\u1ee5c v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Case_Study_Doanh_nghiep_san_xuat_tai_Binh_Duong_rut_ngan_thoi_gian_kiem_toan\" >Case Study: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng r\u00fat ng\u1eafn th\u1eddi gian ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_thuong_gap_khi_thuc_hien_kiem_toan_bao_cao_tai_chinh_cuoi_nam\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_mat_bao_lau\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m m\u1ea5t bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Doanh_nghiep_SME_chua_du_tieu_chi_bat_buoc_co_nen_kiem_toan_khong\" >Doanh nghi\u1ec7p SME ch\u01b0a \u0111\u1ee7 ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c c\u00f3 n\u00ean 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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Kiem_toan_bao_cao_tai_chinh_khac_gi_voi_quyet_toan_thue_thu_nhap_doanh_nghiep\" >Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c g\u00ec v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?<\/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\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Nop_bao_cao_tai_chinh_da_kiem_toan_tre_han_bi_xu_ly_ra_sao\" >N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n tr\u1ec5 h\u1ea1n b\u1ecb x\u1eed l\u00fd ra sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam\/#Chi_phi_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_phu_thuoc_yeu_to_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m ph\u1ee5 thu\u1ed9c y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6506\" aria-describedby=\"caption-attachment-6506\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6506\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6506\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m l\u00e0 ho\u1ea1t \u0111\u1ed9ng do \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n nh\u1eb1m ki\u1ec3m tra, x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh v\u1eeba k\u1ebft th\u00fac.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m doanh nghi\u1ec7p FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd, th\u01b0\u1eddng l\u00e0 tr\u01b0\u1edbc ng\u00e0y 31\/3 n\u0103m sau.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_la_gi_Ban_chat_phap_ly\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><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;\"> l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp thu th\u1eadp b\u1eb1ng ch\u1ee9ng, \u0111\u00e1nh gi\u00e1 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m kh\u00e1c v\u1edbi ki\u1ec3m tra thu\u1ebf n\u1ed9i b\u1ed9 hay so\u00e1t x\u00e9t gi\u1eefa ni\u00ean \u0111\u1ed9 \u1edf ch\u1ed7 n\u00f3 bao tr\u00f9m to\u00e0n b\u1ed9 n\u0103m t\u00e0i ch\u00ednh v\u00e0 k\u1ebft th\u00fac b\u1eb1ng m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c, c\u00f3 ch\u1eef k\u00fd ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 <\/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;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH13<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i tu\u00e2n th\u1ee7 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, vi\u1ebft t\u1eaft VSA, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ISA v\u00e0 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_goi_la_kiem_toan_cuoi_nam_thay_vi_kiem_toan_thong_thuong\"><\/span><b>V\u00ec sao g\u1ecdi l\u00e0 ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m thay v\u00ec ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u1ee5m t\u1eeb &#8220;cu\u1ed1i n\u0103m&#8221; nh\u1ea5n m\u1ea1nh t\u00ednh \u0111\u1ecbnh k\u1ef3, g\u1eafn v\u1edbi chu k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh trong 12 th\u00e1ng, t\u1eeb doanh thu, chi ph\u00ed, h\u00e0ng t\u1ed3n kho \u0111\u1ebfn c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng. K\u1ebft qu\u1ea3 c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin n\u1ebfu l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p SME cho r\u1eb1ng ch\u1ec9 c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 l\u00e0 \u0111\u1ee7, trong khi ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. B\u1ecf qua ngh\u0129a v\u1ee5 n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn ch\u1ebf t\u00e0i h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ea5t gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">, ph\u1ea7n l\u1edbn tranh ch\u1ea5p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf trong giai \u0111o\u1ea1n quy\u1ebft to\u00e1n b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a qua ki\u1ec3m to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7.<\/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 m\u1ee9c ph\u1ea1t khi kh\u00f4ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 32.3647%;\"><b>\ubb3c\uccb4<\/b><\/td>\n<td style=\"text-align: center; width: 37.4749%;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<td style=\"text-align: center; width: 29.3587%;\"><b>M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng ki\u1ec3m to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center; width: 37.4749%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/span><\/td>\n<td style=\"text-align: center; width: 29.3587%;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 50.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9\uae30\uad00, \uc678\uad6d \uc740\ud589 \uc9c0\uc810<\/span><\/td>\n<td style=\"text-align: center; width: 37.4749%;\"><span style=\"font-weight: 400;\">2011\ub144 \ub3c5\ub9bd \uac10\uc0ac\ubc95<\/span><\/td>\n<td style=\"text-align: center; width: 29.3587%;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 50.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh, ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 37.4749%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/span><\/td>\n<td style=\"text-align: center; width: 29.3587%;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 50.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn (t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026)<\/span><\/td>\n<td style=\"text-align: center; width: 37.4749%;\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 29.3587%;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 50.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t c\u0103n c\u1ee9 \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP. S\u1ed1 li\u1ec7u ch\u1ec9 mang t\u00ednh tham kh\u1ea3o, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_su_dung_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i <\/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;\">doanh nghi\u1ec7p n\u00e0o c\u0169ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> cu\u1ed1i n\u0103m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n l\u01b0u \u00fd:<\/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 \ud22c\uc790 \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\">, bao g\u1ed3m c\u00f4ng ty 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, li\u00ean doanh v\u00e0 c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC), kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 hay doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00e0nh l\u1eadp theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, k\u1ec3 c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p.<\/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 trong n\u01b0\u1edbc c\u00f3 quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n t\u1eeb 200 ng\u01b0\u1eddi\/n\u0103m tr\u1edf l\u00ean, doanh thu t\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, t\u1ed5ng t\u00e0i s\u1ea3n t\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP t\u00ednh tr\u00ean s\u1ed1 li\u1ec7u n\u0103m li\u1ec1n tr\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd: ti\u00eau ch\u00ed quy m\u00f4 l\u1edbn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m li\u1ec1n tr\u01b0\u1edbc, kh\u00f4ng ph\u1ea3i n\u0103m hi\u1ec7n t\u1ea1i. V\u00ed d\u1ee5, doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u1ee7 2\/3 ti\u00eau ch\u00ed tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 th\u00ec m\u1edbi b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026.<\/span><\/p>\n<blockquote><p><b><i>\ub354 \ub9ce\uc740 \uae30\uc0ac\ub97c \ubcf4\ub824\uba74 \ub2e4\uc74c \ub9c1\ud06c\ub97c \ud074\ub9ad\ud558\uc138\uc694:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc\uc5d0\uc11c \ud3c9\ud310\uc774 \uc88b\uace0 \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4 \ud68c\uc0ac TOP 10<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6505\" aria-describedby=\"caption-attachment-6505\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6505\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Quy-trinh-dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6505\" class=\"wp-caption-text\">Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p th\u01b0\u1eddng tu\u00e2n th\u1ee7 ba giai \u0111o\u1ea1n theo chu\u1ea9n m\u1ef1c VSA: l\u1eadp k\u1ebf ho\u1ea1ch, th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0 h\u00ecnh th\u00e0nh \u00fd ki\u1ebfn. MAN chu\u1ea9n h\u00f3a quy tr\u00ecnh n\u00e0y th\u00e0nh s\u00e1u b\u01b0\u1edbc c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung v\u00e0 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1. N\u1eafm r\u00f5 s\u00e1u b\u01b0\u1edbc n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1. Ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u v\u00e0 kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9.<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm hi\u1ec3u ng\u00e0nh ngh\u1ec1, quy m\u00f4, \u0111\u1eb7c th\u00f9 giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 b\u00e1o ph\u00ed s\u01a1 b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2. L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n.<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu theo VSA 300 v\u00e0 VSA 315, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ph\u00e2n c\u00f4ng nh\u00e2n s\u1ef1 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3. Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n.<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3, ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo VSA 500.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4. Trao \u0111\u1ed5i ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n.<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n vi\u00ean trao \u0111\u1ed5i c\u00e1c v\u1ea5n \u0111\u1ec1, sai l\u1ec7ch ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c v\u1edbi Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec3 th\u1ed1ng nh\u1ea5t h\u01b0\u1edbng \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 5. H\u00ecnh th\u00e0nh \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n.<\/b><span style=\"font-weight: 400;\"> D\u1ef1a tr\u00ean b\u1eb1ng ch\u1ee9ng thu th\u1eadp, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn theo VSA 700 v\u00e0 VSA 705.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 6. Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 n\u1ed9p h\u1ed3 s\u01a1.<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p nh\u1eadn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c, k\u00e8m th\u01b0 qu\u1ea3n l\u00fd n\u00eau khuy\u1ebfn ngh\u1ecb c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, s\u1eb5n s\u00e0ng n\u1ed9p cho c\u01a1 quan thu\u1ebf, S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ho\u1eb7c c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>\ub354 \ub9ce\uc740 \uae30\uc0ac\ub97c \ubcf4\ub824\uba74 \ub2e4\uc74c \ub9c1\ud06c\ub97c \ud074\ub9ad\ud558\uc138\uc694:<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cong-ty-kiem-toan-uy-tin\/\"><b><i> \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud68c\uacc4\ubc95\uc778: MAN\uc774 \uc120\uc815\ud55c \ucd5c\uace0\uc758 \ud68c\uacc4\ubc95\uc778 15\uacf3\uacfc \uc194\ub8e8\uc158<\/i><\/b><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_tai_MAN_co_gi_khac_biet\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m t\u1ea1i MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6504\" aria-describedby=\"caption-attachment-6504\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6504\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-tai-MAN-co-gi-khac-biet.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m t\u1ea1i MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-tai-MAN-co-gi-khac-biet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-tai-MAN-co-gi-khac-biet-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-tai-MAN-co-gi-khac-biet-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-tai-MAN-co-gi-khac-biet-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dich-vu-kiem-toan-bao-cao-tai-chinh-cuoi-nam-tai-MAN-co-gi-khac-biet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6504\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m t\u1ea1i MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_xu_ly_triet_de_cac_vuong_mac_thuong_gap\"><\/span><b>Gi\u1ea3i ph\u00e1p x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 c\u00e1c v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o ba nh\u00f3m v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p hay g\u1eb7p: chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n, r\u00e0 so\u00e1t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf, v\u00e0 t\u01b0 v\u1ea5n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u00fang chu\u1ea9n m\u1ef1c tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m th\u1eddi gian ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ph\u00fat ch\u00f3t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_goi_dich_vu_kiem_toan_bao_cao_tai_chinh_va_bang_gia_tham_khao\"><\/span><b>C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng g\u00f3i ph\u00f9 h\u1ee3p quy m\u00f4 doanh nghi\u1ec7p, t\u1eeb c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ebfn t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty con. B\u1ea3ng gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a s\u1ed5 s\u00e1ch v\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n.<\/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 g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc11c\ube44\uc2a4 \ud328\ud0a4\uc9c0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00f9 h\u1ee3p v\u1edbi<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed tham kh\u1ea3o<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, giao d\u1ecbch \u00edt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 15.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u00eau chu\u1ea9n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">SME c\u00f3 doanh thu v\u1eeba, s\u1ed5 s\u00e1ch t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 30.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00e2ng cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, s\u1ea3n xu\u1ea5t, nhi\u1ec1u chi nh\u00e1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 60.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadf8\ub8f9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m c\u00f4ng ty, h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo b\u00e1o gi\u00e1 ri\u00eang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Minh_chung_uy_tin_doi_ngu_CPA_va_cam_ket_trach_nhiem\"><\/span><b>Minh ch\u1ee9ng uy t\u00edn: \u0111\u1ed9i ng\u0169 CPA v\u00e0 cam k\u1ebft tr\u00e1ch nhi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i MAN s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n (CPA) do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p, c\u00f9ng kinh nghi\u1ec7m th\u1ef1c t\u1ebf tr\u00ean 30 n\u0103m x\u1eed l\u00fd h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc. MAN cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1ch h\u00e0ng v\u00e0 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 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_phuc_vu\"><\/span><b>Ph\u1ea1m vi ph\u1ee5c v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m tr\u00ean to\u00e0n qu\u1ed1c, t\u1eadp trung t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 m\u1eadt \u0111\u1ed9 doanh nghi\u1ec7p FDI cao nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 t\u1ea1i TP.HCM, c\u00f9ng c\u00e1c khu c\u00f4ng nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 Long An. \u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p ho\u1eb7c ph\u1ed1i h\u1ee3p t\u1eeb xa t\u00f9y theo nhu c\u1ea7u th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_san_xuat_tai_Binh_Duong_rut_ngan_thoi_gian_kiem_toan\"><\/span><b>Case Study: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng r\u00fat ng\u1eafn th\u1eddi gian ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, quy m\u00f4 h\u01a1n 800 lao \u0111\u1ed9ng, t\u1eebng m\u1ea5t trung b\u00ecnh 25 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 ho\u00e0n t\u1ea5t d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m do s\u1ed5 s\u00e1ch ph\u00e2n t\u00e1n gi\u1eefa nhi\u1ec1u b\u1ed9 ph\u1eadn. Sau khi \u00e1p d\u1ee5ng quy tr\u00ecnh chu\u1ea9n h\u00f3a t\u1eeb MAN, g\u1ed3m r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ki\u1ec3m to\u00e1n v\u00e0 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng theo l\u1ecbch c\u1ed1 \u0111\u1ecbnh, th\u1eddi gian ki\u1ec3m to\u00e1n r\u00fat ng\u1eafn c\u00f2n 12 ng\u00e0y l\u00e0m vi\u1ec7c, \u0111\u1ed3ng th\u1eddi kh\u00f4ng ph\u00e1t sinh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh tr\u1ecdng y\u1ebfu n\u00e0o khi n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_doanh_nghiep_thuong_gap_khi_thuc_hien_kiem_toan_bao_cao_tai_chinh_cuoi_nam\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/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 l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam hay g\u1eb7p ph\u1ea3i khi tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t: ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n s\u00e1t th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o.<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 li\u00ean h\u1ec7 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0o th\u00e1ng 2, th\u00e1ng 3, khi m\u00f9a cao \u0111i\u1ec3m ki\u1ec3m to\u00e1n \u0111\u00e3 c\u1eadn k\u1ec1. \u0110i\u1ec1u n\u00e0y khi\u1ebfn chi ph\u00ed t\u0103ng do nhu c\u1ea7u cao v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u1ee7 th\u1eddi gian r\u00e0 so\u00e1t k\u1ef9, d\u1ec5 b\u1ecf s\u00f3t sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 hai: s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng nh\u1ea5t qu\u00e1n v\u1edbi t\u1edd khai thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> Ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu ghi nh\u1eadn k\u1ebf to\u00e1n v\u00e0 doanh thu k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p, khi\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung, k\u00e9o d\u00e0i th\u1eddi gian th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 ba: nh\u1ea7m l\u1eabn gi\u1eefa so\u00e1t x\u00e9t v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/b><span style=\"font-weight: 400;\"> M\u1ed9t s\u1ed1 doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng l\u1ea1i n\u1ed9p cho c\u01a1 quan y\u00eau c\u1ea7u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7, d\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i v\u00ec kh\u00f4ng \u0111\u00fang lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 t\u01b0: kh\u00f4ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c.<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ec3 x\u00e1c minh giao d\u1ecbch. N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 l\u01b0u b\u1ea3n m\u1ec1m ho\u1eb7c thi\u1ebfu ch\u1eef k\u00fd x\u00e1c nh\u1eadn, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb n\u00eau \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1eeb \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean l\u00e2u n\u0103m t\u1ea1i MAN cho th\u1ea5y, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1eeb th\u00e1ng 11, th\u00e1ng 12 n\u0103m tr\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi ph\u00e2n c\u00f4ng m\u1ed9t \u0111\u1ea7u m\u1ed1i n\u1ed9i b\u1ed9 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean trong su\u1ed1t qu\u00e1 tr\u00ecnh. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m v\u00e0 gi\u1ea3m r\u1ee7i ro ph\u00e1t sinh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ph\u00fat ch\u00f3t.<\/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;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap Ban l\u00e3nh \u0111\u1ea1o n\u1eafm r\u00f5 th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o n\u0103m t\u00e0i ch\u00ednh m\u1edbi. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 s\u1edbm, ch\u1ecdn \u0111\u00fang g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c ph\u1ea7n l\u1edbn r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p SME v\u00e0 FDI trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 \u0111\u1ebfn ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c. V\u1edbi \u0111\u1ed9i ng\u0169 CPA gi\u00e0u kinh nghi\u1ec7m v\u00e0 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, MAN s\u1eb5n s\u00e0ng t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p b\u1ea1n. Li\u00ean h\u1ec7 MAN ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t v\u00e0 b\u00e1o gi\u00e1 chi ti\u1ebft.<\/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;\"> 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> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/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 \u2013 Master Accountant Network\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 L\u00ea Ho\u00e0ng Tuy\u00ean\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_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_mat_bao_lau\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m m\u1ea5t bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1eddi gian trung b\u00ecnh t\u1eeb 10 \u0111\u1ebfn 20 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy m\u00f4 v\u1eeba, t\u00f9y kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh ho\u1eb7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o c\u00f3 th\u1ec3 m\u1ea5t t\u1eeb 25 \u0111\u1ebfn 30 ng\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_SME_chua_du_tieu_chi_bat_buoc_co_nen_kiem_toan_khong\"><\/span><b>Doanh nghi\u1ec7p SME ch\u01b0a \u0111\u1ee7 ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c c\u00f3 n\u00ean ki\u1ec3m to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00e2n nh\u1eafc. D\u00f9 ch\u01b0a b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m gi\u00fap doanh nghi\u1ec7p t\u0103ng \u0111\u1ed9 tin c\u1eady khi vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_khac_gi_voi_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c g\u00ec v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n theo chu\u1ea9n m\u1ef1c VSA, c\u00f2n quy\u1ebft to\u00e1n thu\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt thu\u1ebf. Hai ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp nh\u01b0ng b\u1ed5 tr\u1ee3 nhau khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nop_bao_cao_tai_chinh_da_kiem_toan_tre_han_bi_xu_ly_ra_sao\"><\/span><b>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n tr\u1ec5 h\u1ea1n b\u1ecb x\u1eed l\u00fd ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ecb coi nh\u01b0 ch\u01b0a ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m theo \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, m\u1ee9c ph\u1ea1t t\u1eeb 40.000.000 \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng, t\u00f9y t\u00ednh ch\u1ea5t vi ph\u1ea1m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_kiem_toan_bao_cao_tai_chinh_cuoi_nam_phu_thuoc_yeu_to_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m ph\u1ee5 thu\u1ed9c y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u1ee5 thu\u1ed9c quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh, m\u1ee9c \u0111\u1ed9 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a s\u1ed5 s\u00e1ch v\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n. S\u1ed5 s\u00e1ch l\u1ed9n x\u1ed9n ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 l\u00e0m t\u0103ng ph\u00ed ki\u1ec3m to\u00e1n so v\u1edbi b\u00e1o gi\u00e1 ban \u0111\u1ea7u.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m l\u00e0 nhu c\u1ea7u quan tr\u1ecdng c\u1ee7a CEO, CFO v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng khi b\u01b0\u1edbc v\u00e0o m\u00f9a quy\u1ebft to\u00e1n. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n trong v\u00f2ng 90 ng\u00e0y k\u1ec3 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-6503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiem-toan-bao-cao-tai-chinh"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6503","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=6503"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6503\/revisions"}],"predecessor-version":[{"id":6509,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6503\/revisions\/6509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6507"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}