{"id":6740,"date":"2026-10-02T11:58:54","date_gmt":"2026-10-02T04:58:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6740"},"modified":"2026-10-02T11:58:54","modified_gmt":"2026-10-02T04:58:54","slug":"dich-vu-kiem-toan-lam-dong","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng: Quy tr\u00ecnh v\u00e0 chi ph\u00ed"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u c\u1ea5p thi\u1ebft sau khi t\u1ec9nh L\u00e2m \u0110\u1ed3ng m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2025, h\u1ee3p nh\u1ea5t L\u00e2m \u0110\u1ed3ng, \u0110\u1eafk N\u00f4ng v\u00e0 B\u00ecnh Thu\u1eadn th\u00e0nh \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 di\u1ec7n t\u00edch l\u1edbn nh\u1ea5t c\u1ea3 n\u01b0\u1edbc. Quy m\u00f4 kinh t\u1ebf m\u1edf r\u1ed9ng k\u00e9o theo s\u1ed1 doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao v\u00e0 du l\u1ecbch thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c t\u0103ng m\u1ea1nh. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1eabn 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;\">\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), Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 134\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m t\u00e0i ch\u00ednh 2026 c\u00f2n c\u00f3 th\u00eam m\u1ed9t bi\u1ebfn s\u1ed1: ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng t\u1eeb 1\/1\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026, n\u1ed9p trong qu\u00fd I\/2027, s\u1ebd l\u00e0 k\u1ef3 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo khung m\u1edbi n\u00e0y. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m to\u00e1n, m\u1ee9c ph\u1ea1t, quy tr\u00ecnh chu\u1ea9n v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">, \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m trong ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-lam-dong\/#Dich_vu_kiem_toan_Lam_Dong_la_gi_va_ban_chat_phap_ly_ra_sao\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd ra sao?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Kiem_toan_doc_lap_duoc_phap_luat_dinh_nghia_the_nao\" >Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Bao_cao_kiem_toan_co_gia_tri_phap_ly_gi\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Doanh_nghiep_nao_tai_Lam_Dong_bat_buoc_phai_su_dung_dich_vu_kiem_toan\" >Doanh nghi\u1ec7p n\u00e0o t\u1ea1i L\u00e2m \u0110\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Khong_su_dung_dich_vu_kiem_toan_Lam_Dong_khi_bat_buoc_se_bi_phat_the_nao\" >Kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng khi b\u1eaft bu\u1ed9c s\u1ebd b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/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-lam-dong\/#Quy_trinh_dich_vu_kiem_toan_Lam_Dong_gom_nhung_buoc_nao\" >Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Buoc_1_Khao_sat_va_danh_gia_khach_hang\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 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-lam-dong\/#Buoc_2_Ky_hop_dong_kiem_toan\" >B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/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-lam-dong\/#Buoc_3_Lap_ke_hoach_va_xac_dinh_muc_trong_yeu\" >B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu<\/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-lam-dong\/#Buoc_4_Kiem_toan_giua_ky_neu_co\" >B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n gi\u1eefa k\u1ef3 (n\u1ebfu c\u00f3)<\/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-lam-dong\/#Buoc_5_Thuc_hien_kiem_toan_cuoi_ky\" >B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cu\u1ed1i k\u1ef3<\/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-lam-dong\/#Buoc_6_Trao_doi_du_thao_va_but_toan_dieu_chinh\" >B\u01b0\u1edbc 6: Trao \u0111\u1ed5i d\u1ef1 th\u1ea3o v\u00e0 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Buoc_7_Phat_hanh_bao_cao_kiem_toan\" >B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Dich_vu_kiem_toan_Lam_Dong_can_doanh_nghiep_chuan_bi_ho_so_gi\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng c\u1ea7n doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#MAN_giai_quyet_nhung_van_de_gi_khi_cung_cap_dich_vu_kiem_toan_Lam_Dong\" >MAN gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Bang_gia_dich_vu_kiem_toan_Lam_Dong_tham_khao_nam_2026\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng tham kh\u1ea3o n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Nang_luc_nao_giup_MAN_dap_ung_yeu_cau_kiem_toan_khat_khe\" >N\u0103ng l\u1ef1c n\u00e0o gi\u00fap MAN \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n kh\u1eaft khe?<\/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\/dich-vu-kiem-toan-lam-dong\/#Dich_vu_kiem_toan_Lam_Dong_cua_MAN_phuc_vu_nhung_khu_vuc_nao\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng c\u1ee7a MAN ph\u1ee5c v\u1ee5 nh\u1eefng khu v\u1ef1c n\u00e0o?<\/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-lam-dong\/#Case_study_Doanh_nghiep_rau_hoa_FDI_tai_Da_Lat_tranh_y_kien_ngoai_tru_nhu_the_nao\" >Case study: Doanh nghi\u1ec7p rau hoa FDI t\u1ea1i \u0110\u00e0 L\u1ea1t tr\u00e1nh \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Chuyen_gia_kiem_toan_nhan_dinh_gi_ve_rui_ro_khi_su_dung_dich_vu_kiem_toan_Lam_Dong\" >Chuy\u00ean gia ki\u1ec3m to\u00e1n nh\u1eadn \u0111\u1ecbnh g\u00ec v\u1ec1 r\u1ee7i ro khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Chon_don_vi_kiem_toan_theo_gia_re_nhat_la_rui_ro_dat_nhat\" >Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n theo gi\u00e1 r\u1ebb nh\u1ea5t l\u00e0 r\u1ee7i ro \u0111\u1eaft nh\u1ea5t<\/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-lam-dong\/#Tai_san_sinh_hoc_va_hang_ton_kho_nong_san_la_diem_mu_cua_doanh_nghiep_Lam_Dong\" >T\u00e0i s\u1ea3n sinh h\u1ecdc v\u00e0 h\u00e0ng t\u1ed3n kho n\u00f4ng s\u1ea3n l\u00e0 \u0111i\u1ec3m m\u00f9 c\u1ee7a doanh nghi\u1ec7p L\u00e2m \u0110\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Chi_phi_thu_mua_tu_nong_dan_khong_hoa_don\" >Chi ph\u00ed thu mua t\u1eeb n\u00f4ng d\u00e2n kh\u00f4ng h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Nam_2026_la_nam_ban_le_ve_che_do_ke_toan\" >N\u0103m 2026 l\u00e0 n\u0103m b\u1ea3n l\u1ec1 v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Dung_bao_cao_kiem_toan_nhu_cong_cu_quan_tri_rui_ro_thue\" >D\u00f9ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n nh\u01b0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Lam_Dong\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Chi_phi_dich_vu_kiem_toan_Lam_Dong_khoang_bao_nhieu\" >Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng 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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Han_nop_bao_cao_tai_chinh_da_kiem_toan_la_khi_nao\" >H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Doanh_nghiep_nho_khong_thuoc_dien_bat_buoc_co_nen_kiem_toan_khong\" >Doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng thu\u1ed9c di\u1ec7n 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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Co_the_thue_don_vi_kiem_toan_o_TPHCM_de_kiem_toan_doanh_nghiep_tai_Lam_Dong_khong\" >C\u00f3 th\u1ec3 thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u1edf TP.HCM \u0111\u1ec3 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p t\u1ea1i L\u00e2m \u0110\u1ed3ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Mot_don_vi_kiem_toan_duoc_kiem_toan_lien_tuc_bao_nhieu_nam\" >M\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c bao nhi\u00eau n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-lam-dong\/#Bi_y_kien_ngoai_tru_co_anh_huong_gi_khong\" >B\u1ecb \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Lam_Dong_la_gi_va_ban_chat_phap_ly_ra_sao\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6741\" aria-describedby=\"caption-attachment-6741\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6741\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6741\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd ra sao?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p coi ki\u1ec3m to\u00e1n l\u00e0 th\u1ee7 t\u1ee5c &#8220;cho c\u00f3&#8221; \u0111\u1ec3 n\u1ed9p k\u00e8m h\u1ed3 s\u01a1. C\u00e1ch hi\u1ec3u n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn ch\u1ecdn sai \u0111\u01a1n v\u1ecb, k\u00fd h\u1ee3p \u0111\u1ed3ng mu\u1ed9n v\u00e0 nh\u1eadn b\u00e1o c\u00e1o c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb. Ph\u1ea7n n\u00e0y l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd tr\u01b0\u1edbc khi \u0111i v\u00e0o quy tr\u00ecnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_duoc_phap_luat_dinh_nghia_the_nao\"><\/span><b>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \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 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan\/\"><span style=\"font-weight: 400;\">\uc2ec\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp c\u1ee7a m\u00ecnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng. \u0110i\u1ec3m c\u1ed1t l\u00f5i n\u1eb1m \u1edf ch\u1eef &#8220;\u0111\u1ed9c l\u1eadp&#8221;: \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c tham gia ghi s\u1ed5 hay l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ch\u00ednh kh\u00e1ch h\u00e0ng m\u00e0 m\u00ecnh ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng, ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n ph\u1ea3i c\u00f3 <\/span><b>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p. Ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c. Doanh nghi\u1ec7p t\u1ea1i \u0110\u00e0 L\u1ea1t, B\u1ea3o L\u1ed9c hay Phan Thi\u1ebft \u0111\u1ec1u c\u00f3 th\u1ec3 thu\u00ea \u0111\u01a1n v\u1ecb c\u00f3 tr\u1ee5 s\u1edf \u1edf t\u1ec9nh kh\u00e1c, mi\u1ec5n \u0111\u01a1n v\u1ecb \u0111\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_co_gia_tri_phap_ly_gi\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 c\u01a1 quan thu\u1ebf. N\u00f3 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o S\u1edf T\u00e0i ch\u00ednh, c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay v\u1ed1n ng\u00e2n h\u00e0ng, g\u1ecdi v\u1ed1n, \u0111\u1ecbnh gi\u00e1 khi mua b\u00e1n, s\u00e1p nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 39 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ch\u1ea5p nh\u1eadn. N\u00f3i c\u00e1ch kh\u00e1c, h\u1ed3 s\u01a1 coi nh\u01b0 ch\u01b0a n\u1ed9p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_tai_Lam_Dong_bat_buoc_phai_su_dung_dich_vu_kiem_toan\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o t\u1ea1i L\u00e2m \u0110\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi ch\u00fang t\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u nh\u1ea5t t\u1eeb doanh nghi\u1ec7p v\u00f9ng T\u00e2y Nguy\u00ean v\u00e0 Nam Trung B\u1ed9. Danh s\u00e1ch \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 134\/2020\/N\u0110-CP.<\/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 doanh nghi\u1ec7p t\u1ea1i L\u00e2m \u0110\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud0c0\uac9f \uadf8\ub8f9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh t\u1ea1i L\u00e2m \u0110\u1ed3ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><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><\/td>\n<td><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c37\uc870<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trang tr\u1ea1i hoa, rau c\u00f4ng ngh\u1ec7 cao v\u1ed1n H\u00e0 Lan, Nh\u1eadt B\u1ea3n; khu ngh\u1ec9 d\u01b0\u1ee1ng ven bi\u1ec3n Phan Thi\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><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, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c37\uc870<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, c\u00f4ng ty t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019, \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ee7y \u0111i\u1ec7n, khai kho\u00e1ng ni\u00eam y\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p do DNNN n\u1eafm t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 134\/2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u00f4ng ty l\u00e2m nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\"> (th\u1ecfa 2 trong 3 ti\u00eau ch\u00ed)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubc95\ub839 134\/2020\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 200 lao \u0111\u1ed9ng \u0111\u00f3ng BHXH; doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng; t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc nh\u00f3m A, B<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng, giao th\u00f4ng, th\u1ee7y l\u1ee3i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd th\u1ef1c t\u1ebf: nhi\u1ec1u doanh nghi\u1ec7p n\u00f4ng s\u1ea3n, c\u00e0 ph\u00ea t\u1ea1i B\u1ea3o L\u1ed9c, Di Linh hay Gia Ngh\u0129a c\u00f3 doanh thu v\u01b0\u1ee3t 300 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng bi\u1ebft m\u00ecnh \u0111\u00e3 r\u01a1i v\u00e0o di\u1ec7n b\u1eaft bu\u1ed9c. Ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c x\u00e9t theo s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1, n\u00ean c\u1ea7n r\u00e0 so\u00e1t ngay t\u1eeb \u0111\u1ea7u n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khong_su_dung_dich_vu_kiem_toan_Lam_Dong_khi_bat_buoc_se_bi_phat_the_nao\"><\/span><b>Kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng khi b\u1eaft bu\u1ed9c s\u1ebd b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6743\" aria-describedby=\"caption-attachment-6743\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6743\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-su-dung-dich-vu-kiem-toan-Lam-Dong-khi-bat-buoc-se-bi-phat-the-nao.jpg\" alt=\"Kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng khi b\u1eaft bu\u1ed9c s\u1ebd b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-su-dung-dich-vu-kiem-toan-Lam-Dong-khi-bat-buoc-se-bi-phat-the-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-su-dung-dich-vu-kiem-toan-Lam-Dong-khi-bat-buoc-se-bi-phat-the-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-su-dung-dich-vu-kiem-toan-Lam-Dong-khi-bat-buoc-se-bi-phat-the-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-su-dung-dich-vu-kiem-toan-Lam-Dong-khi-bat-buoc-se-bi-phat-the-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-su-dung-dich-vu-kiem-toan-Lam-Dong-khi-bat-buoc-se-bi-phat-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6743\" class=\"wp-caption-text\">Kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng khi b\u1eaft bu\u1ed9c s\u1ebd b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro kh\u00f4ng d\u1eebng \u1edf m\u1ed9t kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh. H\u1eadu qu\u1ea3 th\u01b0\u1eddng k\u00e9o theo nhi\u1ec1u t\u1ea7ng: thu\u1ebf, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00edn d\u1ee5ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t h\u00e0nh ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP quy \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n t\u1eeb 30 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u01a1n v\u1ecb v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n sau khi b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 thu\u1ebf kh\u00f4ng h\u1ee3p l\u1ec7:<\/b><span style=\"font-weight: 400;\"> quy\u1ebft to\u00e1n thu\u1ebf TNDN thi\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 ch\u01b0a n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1, ph\u00e1t sinh ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro thanh tra thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m to\u00e1n th\u01b0\u1eddng n\u1eb1m trong nh\u00f3m \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng chuy\u1ec3n \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn:<\/b><span style=\"font-weight: 400;\"> nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, kho\u1ea3n ph\u1ea1t 30-50 tri\u1ec7u \u0111\u1ed3ng th\u01b0\u1eddng nh\u1ecf h\u01a1n nhi\u1ec1u so v\u1edbi chi ph\u00ed ph\u00e1t sinh khi b\u1ecb truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y v\u00e0 c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ee1 do thi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_dich_vu_kiem_toan_Lam_Dong_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6741-2\" aria-describedby=\"caption-attachment-6741-2\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6741\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao.jpg\" alt=\"Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Lam-Dong-la-gi-va-ban-chat-phap-ly-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6741-2\" class=\"wp-caption-text\">Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/chuan-muc-kiem-toan-viet-nam\/\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA)<\/span><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 214\/2012\/TT-BTC. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 7 b\u01b0\u1edbc m\u00e0 m\u1ed9t d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng \u0111\u00fang chu\u1ea9n c\u1ea7n tu\u00e2n th\u1ee7, k\u00e8m th\u1eddi gian tham kh\u1ea3o cho doanh nghi\u1ec7p quy m\u00f4 v\u1eeba.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_danh_gia_khach_hang\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm hi\u1ec3u ng\u00e0nh ngh\u1ec1, c\u01a1 c\u1ea5u s\u1edf h\u1eefu, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1ed3n \u0111\u1ecdng t\u1eeb n\u0103m tr\u01b0\u1edbc. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fac \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ed9c l\u1eadp theo Chu\u1ea9n m\u1ef1c VSA 220. Th\u1eddi gian: 2-3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Ky_hop_dong_kiem_toan\"><\/span><b>B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ph\u1ea3i k\u00fd tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u00edt nh\u1ea5t 30 ng\u00e0y theo \u0110i\u1ec1u 39 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 31\/12 n\u00ean k\u00fd ch\u1eadm nh\u1ea5t v\u00e0o 30\/11. H\u1ee3p \u0111\u1ed3ng ghi r\u00f5 ph\u1ea1m vi, th\u1eddi h\u1ea1n ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o v\u00e0 tr\u00e1ch nhi\u1ec7m hai b\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_ke_hoach_va_xac_dinh_muc_trong_yeu\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110o\u00e0n ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh <\/span><b>m\u1ee9c tr\u1ecdng y\u1ebfu t\u1ed5ng th\u1ec3<\/b><span style=\"font-weight: 400;\">, khoanh v\u00f9ng kho\u1ea3n m\u1ee5c r\u1ee7i ro cao. V\u1edbi doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p t\u1ea1i \u0110\u1ee9c Tr\u1ecdng, \u0110\u01a1n D\u01b0\u01a1ng, r\u1ee7i ro th\u01b0\u1eddng n\u1eb1m \u1edf t\u00e0i s\u1ea3n sinh h\u1ecdc, h\u00e0ng t\u1ed3n kho n\u00f4ng s\u1ea3n v\u00e0 chi ph\u00ed thu mua kh\u00f4ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_toan_giua_ky_neu_co\"><\/span><b>B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n gi\u1eefa k\u1ef3 (n\u1ebfu c\u00f3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n s\u01a1 b\u1ed9 v\u00e0o th\u00e1ng 10-11. B\u01b0\u1edbc n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n sai s\u00f3t s\u1edbm, c\u00f2n th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Thuc_hien_kiem_toan_cuoi_ky\"><\/span><b>B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cu\u1ed1i k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Trao_doi_du_thao_va_but_toan_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 6: Trao \u0111\u1ed5i d\u1ef1 th\u1ea3o v\u00e0 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean g\u1eedi d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o k\u00e8m danh s\u00e1ch b\u00fat to\u00e1n \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh v\u00e0 th\u01b0 qu\u1ea3n l\u00fd. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Phat_hanh_bao_cao_kiem_toan\"><\/span><b>B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u1edbi m\u1ed9t trong b\u1ed1n lo\u1ea1i \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. Th\u1eddi h\u1ea1n n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, t\u1ee9c ng\u00e0y 31\/3 n\u0103m sau v\u1edbi n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Lam_Dong_can_doanh_nghiep_chuan_bi_ho_so_gi\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng c\u1ea7n doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap r\u00fat ng\u1eafn 30-40% th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng. Danh m\u1ee5c c\u01a1 b\u1ea3n g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 c\u00e1i, s\u1ed5 chi ti\u1ebft, b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, sao k\u00ea ng\u00e2n h\u00e0ng, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf GTGT, TNDN, TNCN v\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf l\u1edbn, h\u1ee3p \u0111\u1ed3ng vay, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb th\u00eam <\/span><b>b\u1ea3ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0<\/b><span style=\"font-weight: 400;\"> t\u1eeb h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Thi\u1ebfu b\u1ea3ng n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f3 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, m\u1ed9t nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb.<\/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=\"MAN_giai_quyet_nhung_van_de_gi_khi_cung_cap_dich_vu_kiem_toan_Lam_Dong\"><\/span><b>MAN gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn ki\u1ec3m to\u00e1n khi \u0111\u00e3 g\u1ea7n h\u1ea1n n\u1ed9p. L\u00fac \u0111\u00f3, v\u1ea5n \u0111\u1ec1 kh\u00f4ng c\u00f2n l\u00e0 &#8220;c\u00f3 ki\u1ec3m to\u00e1n hay kh\u00f4ng&#8221; m\u00e0 l\u00e0 &#8220;l\u00e0m sao \u0111\u1ec3 b\u00e1o c\u00e1o kh\u00f4ng b\u1ecb ngo\u1ea1i tr\u1eeb v\u00e0 kh\u00f4ng ph\u00e1t sinh truy thu thu\u1ebf&#8221;. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf quanh ba nh\u00f3m v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed5 s\u00e1ch t\u1ed3n \u0111\u1ecdng nhi\u1ec1u n\u0103m:<\/b><span style=\"font-weight: 400;\"> MAN t\u00e1ch ri\u00eang ph\u1ea7n r\u00e0 so\u00e1t, h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch (do b\u1ed9 ph\u1eadn t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n) tr\u01b0\u1edbc khi \u0111o\u00e0n ki\u1ec3m to\u00e1n v\u00e0o l\u00e0m vi\u1ec7c, b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro thu\u1ebf ti\u1ec1m \u1ea9n:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i chi\u1ebfu song song gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai thu\u1ebf, ch\u1ec9 ra c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> h\u1ed7 tr\u1ee3 l\u1eadp b\u1ea3ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 v\u00e0 thuy\u1ebft minh thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n cho n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_Lam_Dong_tham_khao_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng tham kh\u1ea3o n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh thu, t\u1ed5ng t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p \u01b0\u1edbc l\u01b0\u1ee3ng ng\u00e2n s\u00e1ch tr\u01b0\u1edbc khi y\u00eau c\u1ea7u b\u00e1o gi\u00e1 chi ti\u1ebft.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0ac\uc5c5 \uaddc\ubaa8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uc785<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc790\ub8cc \uac10\uc0ac \uc218\uc218\ub8cc(\ubbf8\uad6d \ub2ec\ub7ec)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc0ac\uc5c5\uc740 \uc544\uc9c1 \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\uc9c1 \uc218\uc775\uc740 \uc5c6\uc9c0\ub9cc, \uc9c0\ucd9c\uc740 \uc801\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450~550\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uc5b5 VND\uc5d0\uc11c 100\uc5b5 VND\uae4c\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600~750\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100\uc5b5~300\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750~950\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaf64 \ud070 \uc0ac\uc5c5\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300\uc5b5~500\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">950~1,350\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\uc5b5~800\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,350~1,700\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\uc6b0 \ud070 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,700\ub2ec\ub7ec\ubd80\ud130<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff6600;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \uc704\uc758 \uc218\uc218\ub8cc\ub294 \ucc38\uace0\uc6a9\uc774\uba70 \uc138\uae08\uc740 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uac10\uc0ac \ube44\uc6a9\uc740 \uac01 \uc0ac\uc5c5\uccb4\uc758 \uae30\ub85d \ubc0f \uc2e4\uc81c \uc6b4\uc601 \uc0c1\ud669\uc744 \uc870\uc0ac\ud558\uace0 \ud3c9\uac00\ud558\uc5ec \uc0b0\uc815\ub418\uba70, \uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\uc0b0\uc5c5 \ubc0f \ube44\uc988\ub2c8\uc2a4 \ubd80\ubb38<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\ub9e4\ucd9c \ubc0f \uc0ac\uc5c5 \uaddc\ubaa8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5 \uc218<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\ud22c\uc790 \uc790\ubcf8\/\uc815\uad00 \uc790\ubcf8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\uadfc\ub85c\uc790 \uc218<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\ubb38\uc11c\uc758 \ubcf5\uc7a1\uc131\uacfc \uac10\uc0ac \uc5c5\ubb34\uc758 \ubc94\uc704.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; color: #ff6600;\"><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<p><span style=\"font-weight: 400; color: #ff6600;\">MAN\uc5d0 \uc5f0\ub77d\ud558\uc2dc\uba74 \ubb34\ub8cc \ud504\ub85c\ud544 \uac80\ud1a0\uc640 \uadc0\uc0ac\uc758 \uc0ac\uc5c5 \uc0c1\ud669\uc5d0 \ub9de\ucd98 \uc815\ud655\ud55c \uacac\uc801\uc744 \ubc1b\uc544\ubcf4\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_nao_giup_MAN_dap_ung_yeu_cau_kiem_toan_khat_khe\"><\/span><b>N\u0103ng l\u1ef1c n\u00e0o gi\u00fap MAN \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n kh\u1eaft khe?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Uy t\u00edn trong ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111o b\u1eb1ng h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c, kh\u00f4ng ph\u1ea3i l\u1eddi gi\u1edbi thi\u1ec7u. \u0110\u00e2y l\u00e0 nh\u1eefng cam k\u1ebft c\u1ee5 th\u1ec3 m\u00e0 MAN c\u00f4ng b\u1ed1 v\u1edbi kh\u00e1ch h\u00e0ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m<\/b><span style=\"font-weight: 400;\"> trong ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf; ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o c\u00f3 ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o m\u1eadt d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> to\u00e0n b\u1ed9 nh\u00e2n s\u1ef1 k\u00fd cam k\u1ebft b\u1ea3o m\u1eadt; h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\uc801 \ucc45\uc784:<\/b><span style=\"font-weight: 400;\"> ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh theo \u0110i\u1ec1u 41 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebft qu\u1ea3 \u0111o \u0111\u01b0\u1ee3c:<\/b><span style=\"font-weight: 400;\"> 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.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Lam_Dong_cua_MAN_phuc_vu_nhung_khu_vuc_nao\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng c\u1ee7a MAN ph\u1ee5c v\u1ee5 nh\u1eefng khu v\u1ef1c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c, v\u1edbi \u0111\u1ed9i ng\u0169 c\u00f3 th\u1ec3 c\u00f3 m\u1eb7t t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng trong 24-48 gi\u1edd. T\u1ea1i t\u1ec9nh L\u00e2m \u0110\u1ed3ng m\u1edbi, ch\u00fang t\u00f4i th\u01b0\u1eddng xuy\u00ean l\u00e0m vi\u1ec7c t\u1ea1i \u0110\u00e0 L\u1ea1t, B\u1ea3o L\u1ed9c, \u0110\u1ee9c Tr\u1ecdng, Di Linh, L\u00e2m H\u00e0, Gia Ngh\u0129a v\u00e0 Phan Thi\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i TP.HCM, MAN h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u1edf khu v\u1ef1c trung t\u00e2m Qu\u1eadn 1 c\u0169, Qu\u1eadn 7 c\u0169 (Ph\u00fa M\u1ef9 H\u01b0ng), Th\u1ee7 \u0110\u1ee9c, c\u00f9ng c\u00e1c khu c\u00f4ng nghi\u1ec7p thu\u1ed9c B\u00ecnh D\u01b0\u01a1ng c\u0169 v\u00e0 \u0110\u1ed3ng Nai. Nhi\u1ec1u t\u1eadp \u0111o\u00e0n c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i TP.HCM v\u00e0 nh\u00e0 m\u00e1y, trang tr\u1ea1i \u1edf L\u00e2m \u0110\u1ed3ng ch\u1ecdn MAN \u0111\u1ec3 ki\u1ec3m to\u00e1n \u0111\u1ed3ng th\u1eddi c\u1ea3 c\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, gi\u00fap s\u1ed1 li\u1ec7u h\u1ee3p nh\u1ea5t kh\u1edbp nhau ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_study_Doanh_nghiep_rau_hoa_FDI_tai_Da_Lat_tranh_y_kien_ngoai_tru_nhu_the_nao\"><\/span><b>Case study: Doanh nghi\u1ec7p rau hoa FDI t\u1ea1i \u0110\u00e0 L\u1ea1t tr\u00e1nh \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>B\u1ed1i c\u1ea3nh.<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p FDI tr\u1ed3ng hoa c\u00f4ng ngh\u1ec7 cao t\u1ea1i \u0110\u00e0 L\u1ea1t, doanh thu kho\u1ea3ng 180 t\u1ef7 \u0111\u1ed3ng, li\u00ean h\u1ec7 MAN v\u00e0o th\u00e1ng 1, ch\u1ec9 c\u00f2n 70 ng\u00e0y tr\u01b0\u1edbc h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o. \u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0a \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u00ec kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u00e2y gi\u1ed1ng, c\u00e2y m\u1eb9 \u0111ang khai th\u00e1c v\u00e0 h\u00e0ng t\u1ed3n kho hoa c\u1eaft c\u00e0nh.<\/span><\/p>\n<p><b>C\u00e1ch x\u1eed l\u00fd.<\/b><span style=\"font-weight: 400;\"> \u0110o\u00e0n ki\u1ec3m to\u00e1n c\u1ee7a MAN th\u1ef1c hi\u1ec7n ba vi\u1ec7c: (1) c\u00f9ng b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt n\u00f4ng nghi\u1ec7p x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e2y gi\u1ed1ng theo chi ph\u00ed t\u00edch l\u0169y t\u1eebng l\u00f4; (2) ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea l\u1ea1i to\u00e0n b\u1ed9 nh\u00e0 k\u00ednh trong 3 ng\u00e0y; (3) \u0111\u1ed1i chi\u1ebfu chi ph\u00ed thu mua v\u1eadt t\u01b0 v\u1edbi t\u1edd khai thu\u1ebf, ph\u00e1t hi\u1ec7n kho\u1ea3ng 2,1 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed thi\u1ebfu h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><b>K\u1ebft qu\u1ea3.<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n tr\u01b0\u1edbc h\u1ea1n 12 ng\u00e0y. Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung, tr\u00e1nh \u0111\u01b0\u1ee3c nguy c\u01a1 b\u1ecb ph\u1ea1t 20% s\u1ed1 thu\u1ebf thi\u1ebfu n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n khi ki\u1ec3m tra. L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1ec1 c\u00f4ng ty m\u1eb9 \u0111\u00fang k\u1ebf ho\u1ea1ch qu\u00fd II.<\/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-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\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<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Chuyen_gia_kiem_toan_nhan_dinh_gi_ve_rui_ro_khi_su_dung_dich_vu_kiem_toan_Lam_Dong\"><\/span><b>Chuy\u00ean gia ki\u1ec3m to\u00e1n nh\u1eadn \u0111\u1ecbnh g\u00ec v\u1ec1 r\u1ee7i ro khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau nhi\u1ec1u m\u00f9a ki\u1ec3m to\u00e1n v\u1edbi doanh nghi\u1ec7p v\u00f9ng cao nguy\u00ean v\u00e0 ven bi\u1ec3n Nam Trung B\u1ed9, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng r\u1ee7i ro l\u1edbn nh\u1ea5t hi\u1ebfm khi n\u1eb1m \u1edf k\u1ef9 thu\u1eadt ki\u1ec3m to\u00e1n. N\u00f3 n\u1eb1m \u1edf c\u00e1ch doanh nghi\u1ec7p chu\u1ea9n b\u1ecb v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chon_don_vi_kiem_toan_theo_gia_re_nhat_la_rui_ro_dat_nhat\"><\/span><b>Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n theo gi\u00e1 r\u1ebb nh\u1ea5t l\u00e0 r\u1ee7i ro \u0111\u1eaft nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o c\u00e1o c\u00f3 ph\u00ed th\u1ea5p b\u1ea5t th\u01b0\u1eddng th\u01b0\u1eddng \u0111i k\u00e8m th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n b\u1ecb c\u1eaft gi\u1ea3m: kh\u00f4ng ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea, kh\u00f4ng g\u1eedi th\u01b0 x\u00e1c nh\u1eadn. Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, c\u00e1c sai s\u00f3t v\u1eabn b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu h\u1eadu qu\u1ea3. B\u1ed9 T\u00e0i ch\u00ednh h\u1eb1ng n\u0103m v\u1eabn c\u00f4ng b\u1ed1 danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_sinh_hoc_va_hang_ton_kho_nong_san_la_diem_mu_cua_doanh_nghiep_Lam_Dong\"><\/span><b>T\u00e0i s\u1ea3n sinh h\u1ecdc v\u00e0 h\u00e0ng t\u1ed3n kho n\u00f4ng s\u1ea3n l\u00e0 \u0111i\u1ec3m m\u00f9 c\u1ee7a doanh nghi\u1ec7p L\u00e2m \u0110\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e0 ph\u00ea, ch\u00e8, s\u1ea7u ri\u00eang, hoa, rau c\u00f4ng ngh\u1ec7 cao c\u00f3 chu k\u1ef3 sinh tr\u01b0\u1edfng d\u00e0i. Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p kh\u00f4ng theo d\u00f5i chi ph\u00ed theo l\u00f4, khi\u1ebfn gi\u00e1 tr\u1ecb v\u01b0\u1eddn c\u00e2y v\u00e0 n\u00f4ng s\u1ea3n t\u1ed3n kho thi\u1ebfu c\u01a1 s\u1edf. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb m\u00e0 MAN ghi nh\u1eadn t\u1ea1i khu v\u1ef1c n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thu_mua_tu_nong_dan_khong_hoa_don\"><\/span><b>Chi ph\u00ed thu mua t\u1eeb n\u00f4ng d\u00e2n kh\u00f4ng h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb h\u1ed9 n\u00f4ng d\u00e2n \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea thu mua theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Tuy v\u1eady, nhi\u1ec1u \u0111\u01a1n v\u1ecb l\u1eadp b\u1ea3ng k\u00ea thi\u1ebfu th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, thanh to\u00e1n ti\u1ec1n m\u1eb7t kho\u1ea3n l\u1edbn. Khi quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n chi ph\u00ed n\u00e0y d\u1ec5 b\u1ecb lo\u1ea1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nam_2026_la_nam_ban_le_ve_che_do_ke_toan\"><\/span><b>N\u0103m 2026 l\u00e0 n\u0103m b\u1ea3n l\u1ec1 v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 y\u00eau c\u1ea7u thuy\u1ebft minh. Doanh nghi\u1ec7p c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m mu\u1ed9n s\u1ebd ph\u1ea3i l\u1eadp l\u1ea1i s\u1ed1 li\u1ec7u, k\u00e9o d\u00e0i th\u1eddi gian ki\u1ec3m to\u00e1n. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, n\u00ean ho\u00e0n t\u1ea5t chuy\u1ec3n \u0111\u1ed5i v\u00e0 cho ki\u1ec3m to\u00e1n vi\u00ean so\u00e1t x\u00e9t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u01b0\u1edbc qu\u00fd IV\/2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dung_bao_cao_kiem_toan_nhu_cong_cu_quan_tri_rui_ro_thue\"><\/span><b>D\u00f9ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n nh\u01b0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u01b0 qu\u1ea3n l\u00fd \u0111i k\u00e8m b\u00e1o c\u00e1o l\u00e0 t\u00e0i li\u1ec7u gi\u00e1 tr\u1ecb nh\u1ea5t nh\u01b0ng th\u01b0\u1eddng b\u1ecb b\u1ecf qua. N\u00f3 ch\u1ec9 ra \u0111i\u1ec3m y\u1ebfu ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 r\u1ee7i ro thu\u1ebf c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m c\u00e1c khuy\u1ebfn ngh\u1ecb trong th\u01b0 qu\u1ea3n l\u00fd th\u01b0\u1eddng r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian l\u00e0m vi\u1ec7c khi b\u1ecb thanh tra thu\u1ebf.<\/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 L\u00e2m \u0110\u1ed3ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 134\/2020\/N\u0110-CP. Khi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang chu\u1ea9n m\u1ef1c, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, n\u00e2ng uy t\u00edn v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ea1o n\u1ec1n t\u1ea3ng s\u1ed1 li\u1ec7u v\u1eefng ch\u1eafc cho n\u0103m chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. K\u00fd h\u1ee3p \u0111\u1ed3ng s\u1edbm, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 k\u1ef9 v\u00e0 ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb l\u00e0 ba y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0110\u00e0 L\u1ea1t, B\u1ea3o L\u1ed9c, Phan Thi\u1ebft, Gia Ngh\u0129a hay b\u1ea5t k\u1ef3 \u0111\u1ecba b\u00e0n n\u00e0o c\u1ee7a t\u1ec9nh L\u00e2m \u0110\u1ed3ng, <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\"> s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. H\u00e3y li\u00ean h\u1ec7 MAN ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t mi\u1ec5n ph\u00ed v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n n\u0103m t\u00e0i ch\u00ednh 2026 tr\u01b0\u1edbc khi l\u1ecbch l\u00e0m vi\u1ec7c m\u00f9a cao \u0111i\u1ec3m k\u00edn ch\u1ed7.<\/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> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/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.\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.\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_dich_vu_kiem_toan_Lam_Dong\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_kiem_toan_Lam_Dong_khoang_bao_nhieu\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng kho\u1ea3ng bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p nh\u1ecf, t\u1eeb 90 tri\u1ec7u \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p FDI ho\u1eb7c quy m\u00f4 l\u1edbn. M\u1ee9c ph\u00ed c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c doanh thu, t\u1ed5ng t\u00e0i s\u1ea3n, s\u1ed1 chi nh\u00e1nh v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_nop_bao_cao_tai_chinh_da_kiem_toan_la_khi_nao\"><\/span><b>H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. V\u1edbi n\u0103m t\u00e0i ch\u00ednh 2026 k\u1ebft th\u00fac ng\u00e0y 31\/12\/2026, h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 31\/3\/2027. C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft \u00e1p d\u1ee5ng th\u00eam th\u1eddi h\u1ea1n c\u00f4ng b\u1ed1 th\u00f4ng tin theo ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_khong_thuoc_dien_bat_buoc_co_nen_kiem_toan_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng thu\u1ed9c di\u1ec7n 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, n\u1ebfu doanh nghi\u1ec7p c\u1ea7n vay v\u1ed1n ng\u00e2n h\u00e0ng, g\u1ecdi v\u1ed1n, chu\u1ea9n b\u1ecb mua b\u00e1n s\u00e1p nh\u1eadp ho\u1eb7c mu\u1ed1n r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc khi b\u1ecb ki\u1ec3m tra. Ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n c\u0169ng gi\u00fap ch\u1ee7 s\u1edf h\u1eefu ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u khi giao quy\u1ec1n \u0111i\u1ec1u h\u00e0nh cho ng\u01b0\u1eddi kh\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_thue_don_vi_kiem_toan_o_TPHCM_de_kiem_toan_doanh_nghiep_tai_Lam_Dong_khong\"><\/span><b>C\u00f3 th\u1ec3 thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u1edf TP.HCM \u0111\u1ec3 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p t\u1ea1i L\u00e2m \u0110\u1ed3ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. Ph\u00e1p lu\u1eadt kh\u00f4ng gi\u1edbi h\u1ea1n \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n. \u0110i\u1ec1u ki\u1ec7n duy nh\u1ea5t l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mot_don_vi_kiem_toan_duoc_kiem_toan_lien_tuc_bao_nhieu_nam\"><\/span><b>M\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c bao nhi\u00eau n\u0103m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang, ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd li\u00ean t\u1ee5c qu\u00e1 3 n\u0103m cho c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bi_y_kien_ngoai_tru_co_anh_huong_gi_khong\"><\/span><b>B\u1ecb \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. B\u00e1o c\u00e1o ngo\u1ea1i tr\u1eeb v\u1eabn h\u1ee3p l\u1ec7 \u0111\u1ec3 n\u1ed9p, nh\u01b0ng l\u00e0 t\u00edn hi\u1ec7u r\u1ee7i ro v\u1edbi c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p n\u00ean x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m nguy\u00ean nh\u00e2n trong n\u0103m ti\u1ebfp theo \u0111\u1ec3 kh\u00f4ng l\u1eb7p l\u1ea1i.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n L\u00e2m \u0110\u1ed3ng \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u c\u1ea5p thi\u1ebft sau khi t\u1ec9nh L\u00e2m \u0110\u1ed3ng m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2025, h\u1ee3p nh\u1ea5t L\u00e2m \u0110\u1ed3ng, \u0110\u1eafk N\u00f4ng v\u00e0 B\u00ecnh Thu\u1eadn th\u00e0nh \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 di\u1ec7n t\u00edch l\u1edbn nh\u1ea5t c\u1ea3 n\u01b0\u1edbc. Quy m\u00f4 kinh t\u1ebf m\u1edf r\u1ed9ng k\u00e9o theo s\u1ed1 doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6740","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6740","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=6740"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6740\/revisions"}],"predecessor-version":[{"id":6745,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6740\/revisions\/6745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6744"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}