{"id":6773,"date":"2026-10-09T11:18:34","date_gmt":"2026-10-09T04:18:34","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6773"},"modified":"2026-10-09T11:18:34","modified_gmt":"2026-10-09T04:18:34","slug":"quy-trinh-kiem-toan-doanh-thu","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/","title":{"rendered":"Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu: 7 b\u01b0\u1edbc chu\u1ea9n VSA"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu l\u00e0 chu\u1ed7i th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u00e1c nh\u1eadn doanh thu tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1eadt, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang gi\u00e1 tr\u1ecb. N\u0103m 2026 \u0111\u1eb7t ra y\u00eau c\u1ea7u kh\u1eaft khe h\u01a1n bao gi\u1edd h\u1ebft. <\/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;\"> thay th\u1ebf <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb ng\u00e0y 01\/01\/2026, chuy\u1ec3n c\u00e1ch ghi nh\u1eadn doanh thu sang h\u01b0\u1edbng ti\u1ec7m c\u1eadn m\u00f4 h\u00ecnh 5 b\u01b0\u1edbc c\u1ee7a IFRS 15. Song song, Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u00e3 chu\u1ea9n h\u00f3a l\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh thu c\u0169ng l\u00e0 kho\u1ea3n m\u1ee5c duy nh\u1ea5t m\u00e0 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 240 y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean m\u1eb7c \u0111\u1ecbnh c\u00f3 r\u1ee7i ro gian l\u1eadn, tr\u1eeb khi ch\u1ee9ng minh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ng\u01b0\u1ee3c l\u1ea1i. Th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn \u0111i\u1ec1u ch\u1ec9nh sau ki\u1ec3m to\u00e1n v\u00e0 truy thu thu\u1ebf t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t \u0111\u1ec1u b\u1eaft ngu\u1ed3n t\u1eeb sai l\u1ec7ch th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 khung ph\u00e1p l\u00fd, 7 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n, case study v\u00e0 c\u00e1c r\u1ee7i ro c\u1ea7n ph\u00f2ng tr\u00e1nh.<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Quy_trinh_kiem_toan_doanh_thu_la_gi_Dinh_nghia_theo_chuan_muc_Viet_Nam\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Vi_sao_quy_trinh_kiem_toan_doanh_thu_quan_trong_trong_quan_tri_tai_chinh_va_thue\" >V\u00ec sao quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Gia_tri_doi_voi_bao_cao_tai_chinh\" >Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Gia_tri_doi_voi_quan_tri_rui_ro_thue\" >Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi 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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_doanh_thu\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh thu?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Nhom_bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\" >Nh\u00f3m b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Nhom_chiu_tac_dong_gian_tiep\" >Nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng gi\u00e1n ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Khi_nao_doanh_nghiep_can_ap_dung_quy_trinh_kiem_toan_doanh_thu\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Cac_moc_thoi_gian_phap_ly_can_nam_trong_giai_doan_2026-2027\" >C\u00e1c m\u1ed1c th\u1eddi gian ph\u00e1p l\u00fd c\u1ea7n n\u1eafm trong giai \u0111o\u1ea1n 2026-2027<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Cac_tinh_huong_thuc_te_nen_kiem_toan_doanh_thu_ngoai_ky\" >C\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf n\u00ean ki\u1ec3m to\u00e1n doanh thu ngo\u00e0i k\u1ef3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Nhung_van_ban_phap_luat_nao_dieu_chinh_quy_trinh_kiem_toan_doanh_thu\" >Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Quy_trinh_kiem_toan_doanh_thu_gom_nhung_buoc_nao\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu 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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Buoc_1_Tim_hieu_doanh_nghiep_va_chinh_sach_ghi_nhan_doanh_thu\" >B\u01b0\u1edbc 1: T\u00ecm hi\u1ec3u doanh nghi\u1ec7p v\u00e0 ch\u00ednh s\u00e1ch ghi nh\u1eadn doanh thu<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_chu_trinh_ban_hang_%E2%80%93_thu_tien\" >B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 chu tr\u00ecnh b\u00e1n h\u00e0ng &#8211; thu ti\u1ec1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Buoc_3_Thu_nghiem_kiem_soat\" >B\u01b0\u1edbc 3: Th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Buoc_4_Thu_tuc_phan_tich_co_ban\" >B\u01b0\u1edbc 4: Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch c\u01a1 b\u1ea3n<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Buoc_5_Kiem_tra_chi_tiet_va_gui_thu_xac_nhan\" >B\u01b0\u1edbc 5: Ki\u1ec3m tra chi ti\u1ebft v\u00e0 g\u1eedi th\u01b0 x\u00e1c nh\u1eadn<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Buoc_6_Kiem_tra_tinh_dung_ky_va_su_kien_sau_ngay_khoa_so\" >B\u01b0\u1edbc 6: Ki\u1ec3m tra t\u00ednh \u0111\u00fang k\u1ef3 v\u00e0 s\u1ef1 ki\u1ec7n sau ng\u00e0y kh\u00f3a s\u1ed5<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Buoc_7_Doi_chieu_doanh_thu_ke_toan_voi_doanh_thu_thue_va_ket_luan\" >B\u01b0\u1edbc 7: \u0110\u1ed1i chi\u1ebfu doanh thu k\u1ebf to\u00e1n v\u1edbi doanh thu thu\u1ebf v\u00e0 k\u1ebft lu\u1eadn<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Thu_tuc_kiem_toan_nao_tuong_ung_voi_tung_rui_ro_doanh_thu\" >Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng r\u1ee7i ro doanh thu?<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Thong_tu_99_thay_doi_gi_trong_cach_kiem_toan_doanh_thu_so_voi_Thong_tu_200\" >Th\u00f4ng t\u01b0 99 thay \u0111\u1ed5i g\u00ec trong c\u00e1ch ki\u1ec3m to\u00e1n doanh thu so v\u1edbi Th\u00f4ng t\u01b0 200?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Case_study_Ap_dung_quy_trinh_kiem_toan_doanh_thu_tai_mot_doanh_nghiep_phan_phoi_o_TPHCM\" >Case study: \u00c1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu t\u1ea1i m\u1ed9t doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i \u1edf TP.HCM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Boi_canh\" >\ubc30\uacbd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Phat_hien_qua_tung_buoc_cua_quy_trinh\" >Ph\u00e1t hi\u1ec7n qua t\u1eebng b\u01b0\u1edbc c\u1ee7a quy tr\u00ecnh<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Cach_xu_ly\" >\uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Ket_qua_do_luong_duoc\" >\uce21\uc815 \uacb0\uacfc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Nhan_dinh_chuyen_gia_Doanh_nghiep_Viet_thuong_mac_rui_ro_gi_khi_kiem_toan_doanh_thu\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng m\u1eafc r\u1ee7i ro g\u00ec khi ki\u1ec3m to\u00e1n doanh thu?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Rui_ro_1_Dong_nhat_ngay_lap_hoa_don_voi_ngay_ghi_nhan_doanh_thu\" >R\u1ee7i ro 1: \u0110\u1ed3ng nh\u1ea5t ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi ng\u00e0y ghi nh\u1eadn doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Rui_ro_2_Chua_san_sang_cho_cach_ghi_nhan_theo_Thong_tu_99\" >R\u1ee7i ro 2: Ch\u01b0a s\u1eb5n s\u00e0ng cho c\u00e1ch ghi nh\u1eadn theo Th\u00f4ng t\u01b0 99<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Rui_ro_3_Giao_dich_voi_ben_lien_quan_khong_duoc_cong_bo\" >R\u1ee7i ro 3: Giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Rui_ro_4_Thu_xac_nhan_cong_no_khong_phan_hoi_nhung_khong_co_thu_tuc_thay_the\" >R\u1ee7i ro 4: Th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 kh\u00f4ng ph\u1ea3n h\u1ed3i nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ee7 t\u1ee5c thay th\u1ebf<\/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\/quy-trinh-kiem-toan-doanh-thu\/#Rui_ro_5_Bo_sot_chenh_lech_doanh_thu_ke_toan_va_doanh_thu_tinh_thue\" >R\u1ee7i ro 5: B\u1ecf s\u00f3t ch\u00eanh l\u1ec7ch doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh 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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#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-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#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-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#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-36\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Cau_hoi_thuong_gap_ve_quy_trinh_kiem_toan_doanh_thu\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Kiem_toan_doanh_thu_mat_bao_lau\" >Ki\u1ec3m to\u00e1n doanh thu 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-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Doanh_nghiep_da_khai_thue_GTGT_dung_thi_doanh_thu_co_can_kiem_toan_ky_khong\" >Doanh nghi\u1ec7p \u0111\u00e3 khai thu\u1ebf GTGT \u0111\u00fang th\u00ec doanh thu c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n k\u1ef9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Mau_chon_bao_nhieu_giao_dich_la_du\" >M\u1eabu ch\u1ecdn bao nhi\u00eau giao d\u1ecbch l\u00e0 \u0111\u1ee7?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Phat_hien_doanh_thu_ghi_sai_ky_sau_khi_da_nop_quyet_toan_thue_thi_xu_ly_the_nao\" >Ph\u00e1t hi\u1ec7n doanh thu ghi sai k\u1ef3 sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf th\u00ec x\u1eed l\u00fd 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-41\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-doanh-thu\/#Doanh_nghiep_nho_khong_bat_buoc_kiem_toan_co_nen_tu_ra_soat_doanh_thu\" >Doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n c\u00f3 n\u00ean t\u1ef1 r\u00e0 so\u00e1t doanh thu?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_doanh_thu_la_gi_Dinh_nghia_theo_chuan_muc_Viet_Nam\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6775\" aria-describedby=\"caption-attachment-6775\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6775\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-kiem-toan-doanh-thu-la-gi_-Dinh-nghia-theo-chuan-muc-Viet-Nam.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-kiem-toan-doanh-thu-la-gi_-Dinh-nghia-theo-chuan-muc-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-kiem-toan-doanh-thu-la-gi_-Dinh-nghia-theo-chuan-muc-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-kiem-toan-doanh-thu-la-gi_-Dinh-nghia-theo-chuan-muc-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-kiem-toan-doanh-thu-la-gi_-Dinh-nghia-theo-chuan-muc-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-kiem-toan-doanh-thu-la-gi_-Dinh-nghia-theo-chuan-muc-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6775\" class=\"wp-caption-text\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang, c\u1ea7n t\u00e1ch b\u1ea1ch hai kh\u00e1i ni\u1ec7m: doanh thu theo g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n doanh thu theo g\u00f3c \u0111\u1ed9 chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14 (VAS 14, ban h\u00e0nh k\u00e8m Quy\u1ebft \u0111\u1ecbnh 149\/2001\/Q\u0110-BTC), <\/span><b>doanh thu<\/b><span style=\"font-weight: 400;\"> l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3, ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0 g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. C\u00e1c kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba, nh\u01b0 thu\u1ebf GTGT \u0111\u1ea7u ra, kh\u00f4ng ph\u1ea3i doanh thu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-thu-va-chi-phi\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n doanh thu<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 tr\u00ecnh t\u1ef1 c\u00f3 h\u1ec7 th\u1ed1ng m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u00e1p d\u1ee5ng \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u1ec1 kho\u1ea3n m\u1ee5c doanh thu. Khung th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean VSA 300 (l\u1eadp k\u1ebf ho\u1ea1ch), VSA 315 (\u0111\u00e1nh gi\u00e1 r\u1ee7i ro), VSA 330 (bi\u1ec7n ph\u00e1p x\u1eed l\u00fd r\u1ee7i ro) v\u00e0 VSA 500 (b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n).<\/span><\/p>\n<p><b>M\u1ee5c ti\u00eau c\u1ee7a quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed7i th\u1ee7 t\u1ee5c trong quy tr\u00ecnh \u0111\u1ec1u h\u01b0\u1edbng t\u1edbi m\u1ed9t ho\u1eb7c nhi\u1ec1u <\/span><b>c\u01a1 s\u1edf d\u1eabn li\u1ec7u<\/b><span style=\"font-weight: 400;\"> (assertion). V\u1edbi doanh thu, c\u00f3 5 c\u01a1 s\u1edf d\u1eabn li\u1ec7u tr\u1ecdng t\u00e2m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e1t sinh (hi\u1ec7n h\u1eefu):<\/b><span style=\"font-weight: 400;\"> doanh thu ghi s\u1ed5 th\u1ef1c s\u1ef1 x\u1ea3y ra, kh\u00f4ng ph\u1ea3i doanh thu kh\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea7y \u0111\u1ee7:<\/b><span style=\"font-weight: 400;\"> m\u1ecdi giao d\u1ecbch b\u00e1n h\u00e0ng \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u00ednh x\u00e1c:<\/b><span style=\"font-weight: 400;\"> gi\u00e1 b\u00e1n, s\u1ed1 l\u01b0\u1ee3ng, chi\u1ebft kh\u1ea5u, t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh \u0111\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00fang k\u1ef3 (cut-off):<\/b><span style=\"font-weight: 400;\"> doanh thu thu\u1ed9c k\u1ef3 n\u00e0o ghi nh\u1eadn v\u00e0o k\u1ef3 \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y:<\/b><span style=\"font-weight: 400;\"> t\u00e1ch \u0111\u00fang doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, c\u01a1 s\u1edf d\u1eabn li\u1ec7u &#8220;ph\u00e1t sinh&#8221; v\u00e0 &#8220;\u0111\u00fang k\u1ef3&#8221; l\u00e0 hai \u0111i\u1ec3m ki\u1ec3m to\u00e1n vi\u00ean d\u1ed3n nhi\u1ec1u th\u1eddi gian nh\u1ea5t. L\u00fd do r\u1ea5t \u0111\u01a1n gi\u1ea3n: \u00e1p l\u1ef1c \u0111\u1ea1t ch\u1ec9 ti\u00eau doanh thu th\u01b0\u1eddng \u0111\u1ea9y sai s\u00f3t theo chi\u1ec1u ghi nh\u1eadn s\u1edbm ho\u1eb7c ghi kh\u1ed1ng.<\/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=\"Vi_sao_quy_trinh_kiem_toan_doanh_thu_quan_trong_trong_quan_tri_tai_chinh_va_thue\"><\/span><b>V\u00ec sao quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6776\" aria-describedby=\"caption-attachment-6776\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6776\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-quy-trinh-kiem-toan-doanh-thu-quan-trong-trong-quan-tri-tai-chinh-va-thue.jpg\" alt=\"V\u00ec sao quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-quy-trinh-kiem-toan-doanh-thu-quan-trong-trong-quan-tri-tai-chinh-va-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-quy-trinh-kiem-toan-doanh-thu-quan-trong-trong-quan-tri-tai-chinh-va-thue-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-quy-trinh-kiem-toan-doanh-thu-quan-trong-trong-quan-tri-tai-chinh-va-thue-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-quy-trinh-kiem-toan-doanh-thu-quan-trong-trong-quan-tri-tai-chinh-va-thue-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-quy-trinh-kiem-toan-doanh-thu-quan-trong-trong-quan-tri-tai-chinh-va-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6776\" class=\"wp-caption-text\">V\u00ec sao quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Doanh thu l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u c\u1ee7a g\u1ea7n nh\u01b0 m\u1ecdi ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh. M\u1ed9t sai l\u1ec7ch nh\u1ecf \u1edf d\u00f2ng doanh thu s\u1ebd lan sang l\u1ee3i nhu\u1eadn, thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u00e0 c\u1ea3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_tri_doi_voi_bao_cao_tai_chinh\"><\/span><b>Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro gian l\u1eadn m\u1eb7c \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> VSA 240 y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean gi\u1ea3 \u0111\u1ecbnh c\u00f3 r\u1ee7i ro gian l\u1eadn trong ghi nh\u1eadn doanh thu. Mu\u1ed1n b\u00e1c b\u1ecf gi\u1ea3 \u0111\u1ecbnh n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i ghi r\u00f5 l\u00fd do trong h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u1ea2nh h\u01b0\u1edfng d\u00e2y chuy\u1ec1n:<\/b><span style=\"font-weight: 400;\"> doanh thu ghi s\u1edbm 1 t\u1ef7 \u0111\u1ed3ng l\u00e0m l\u1ee3i nhu\u1eadn, kho\u1ea3n ph\u1ea3i thu v\u00e0 thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u00f9ng sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC y\u00eau c\u1ea7u ghi nh\u1eadn doanh thu khi ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n ho\u00e0n th\u00e0nh v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u00e3 chuy\u1ec3n giao. H\u1ee3p \u0111\u1ed3ng nhi\u1ec1u ngh\u0129a v\u1ee5 (b\u00e1n thi\u1ebft b\u1ecb k\u00e8m b\u1ea3o tr\u00ec, ph\u1ea7n m\u1ec1m k\u00e8m tri\u1ec3n khai) c\u1ea7n ph\u00e2n b\u1ed5 gi\u00e1 giao d\u1ecbch, kh\u00e1c c\u00e1ch l\u00e0m quen thu\u1ed9c d\u01b0\u1edbi Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Gia_tri_doi_voi_quan_tri_rui_ro_thue\"><\/span><b>Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi 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;\">\u0110\u00e2y l\u00e0 kh\u00eda c\u1ea1nh nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua. Doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng tr\u00f9ng nhau.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf theo Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP g\u1eafn v\u1edbi th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a, ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf TNDN:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng, v\u00ed d\u1ee5 x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t d\u00f9 doanh thu k\u1ebf to\u00e1n \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, m\u1ed9t quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu t\u1ed1t kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c x\u00e1c nh\u1eadn con s\u1ed1. N\u00f3 ph\u1ea3i ch\u1ec9 ra \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh thu\u1ebf, v\u00ec ch\u00ednh kho\u1ea3ng ch\u00eanh l\u1ec7ch n\u00e0y th\u01b0\u1eddng l\u00e0 n\u01a1i ph\u00e1t sinh r\u1ee7i ro thu\u1ebf l\u1edbn nh\u1ea5t khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/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=\"Doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_doanh_thu\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh thu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh ri\u00eang &#8220;b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n doanh thu&#8221;. Tuy nhi\u00ean, khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c, doanh thu lu\u00f4n l\u00e0 kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu ph\u1ea3i ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>Nh\u00f3m b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 37 <\/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) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP), c\u00e1c \u0111\u01a1n v\u1ecb sau ph\u1ea3i ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \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;\">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, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5, \uc99d\uad8c \ubc1c\ud589 \ud68c\uc0ac \ubc0f \uc99d\uad8c \uac70\ub798 \uae30\uad00.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00f4ng ty ni\u00eam y\u1ebft n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p kh\u00e1c c\u00f3 quy m\u00f4 l\u1edbn<\/b><span style=\"font-weight: 400;\"> (\u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 37, nh\u00f3m m\u1edbi b\u1ed5 sung b\u1edfi Lu\u1eadt 56\/2024\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, hi\u1ec7u l\u1ef1c 14\/4\/2025). Doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m n\u00e0y khi th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi; T\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng; T\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (B\u1ed9 T\u00e0i ch\u00ednh), doanh nghi\u1ec7p \u0111\u1ea1t 2\/3 ti\u00eau ch\u00ed tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 th\u00ec ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026. N\u1ebfu 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n ti\u00eau ch\u00ed, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho \u0111\u1ebfn khi \u0111\u1ea1t l\u1ea1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_chiu_tac_dong_gian_tiep\"><\/span><b>Nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng gi\u00e1n ti\u1ebfp<\/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-vay-von-ngan-hang\/\"><b>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> ng\u00e2n h\u00e0ng th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n, trong \u0111\u00f3 doanh thu l\u00e0 c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb M&amp;A, g\u1ecdi v\u1ed1n, IPO:<\/b><span style=\"font-weight: 400;\"> nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh gi\u00e1 ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean doanh thu v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p l\u1edbn b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i r\u1ee7i ro cao:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 (hi\u1ec7u l\u1ef1c 01\/7\/2026) \u0111\u1ea9y m\u1ea1nh qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u00ean d\u1eef li\u1ec7u doanh thu b\u1ea5t th\u01b0\u1eddng d\u1ec5 b\u1ecb ch\u1ecdn ki\u1ec3m tra h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng nh\u00f3m doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n l\u1ea1i th\u01b0\u1eddng ch\u1ecbu r\u1ee7i ro thu\u1ebf cao nh\u1ea5t. H\u1ecd kh\u00f4ng c\u00f3 l\u1edbp ki\u1ec3m tra \u0111\u1ed9c l\u1eadp n\u00e0o ph\u00e1t hi\u1ec7n sai l\u1ec7ch doanh thu tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf l\u00e0m vi\u1ec7c \u0111\u00f3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_ap_dung_quy_trinh_kiem_toan_doanh_thu\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6774\" aria-describedby=\"caption-attachment-6774\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6774\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-doanh-nghiep-can-ap-dung-quy-trinh-kiem-toan-doanh-thu.jpg\" alt=\"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-doanh-nghiep-can-ap-dung-quy-trinh-kiem-toan-doanh-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-doanh-nghiep-can-ap-dung-quy-trinh-kiem-toan-doanh-thu-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-doanh-nghiep-can-ap-dung-quy-trinh-kiem-toan-doanh-thu-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-doanh-nghiep-can-ap-dung-quy-trinh-kiem-toan-doanh-thu-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-doanh-nghiep-can-ap-dung-quy-trinh-kiem-toan-doanh-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6774\" class=\"wp-caption-text\">Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u00cdt nh\u1ea5t m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n v\u1edbi <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/\"><span style=\"font-weight: 400;\">doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">, v\u00e0 b\u1ea5t c\u1ee9 khi n\u00e0o c\u00f3 thay \u0111\u1ed5i l\u1edbn v\u1ec1 ch\u00ednh s\u00e1ch ghi nh\u1eadn doanh thu. N\u0103m 2026 l\u00e0 n\u0103m c\u00f3 nhi\u1ec1u m\u1ed1c thay \u0111\u1ed5i d\u1ed3n d\u1eadp nh\u1ea5t trong m\u1ed9t th\u1eadp k\u1ef7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_phap_ly_can_nam_trong_giai_doan_2026-2027\"><\/span><b>C\u00e1c m\u1ed1c th\u1eddi gian ph\u00e1p l\u00fd c\u1ea7n n\u1eafm trong giai \u0111o\u1ea1n 2026-2027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.7375%;\"><b>M\u1ed1c th\u1eddi gian<\/b><\/td>\n<td style=\"text-align: center; width: 43.1864%;\"><b>S\u1ef1 ki\u1ec7n<\/b><\/td>\n<td style=\"text-align: center; width: 37.2745%;\"><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ki\u1ec3m to\u00e1n doanh thu<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7375%; text-align: center;\"><span style=\"font-weight: 400;\">01\/01\/2026<\/span><\/td>\n<td style=\"width: 43.1864%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y n\u00e0y<\/span><\/td>\n<td style=\"width: 37.2745%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i ch\u00ednh s\u00e1ch ghi nh\u1eadn doanh thu, s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 thuy\u1ebft minh chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7375%; text-align: center;\"><span style=\"font-weight: 400;\">12\/3\/2026<\/span><\/td>\n<td style=\"width: 43.1864%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2025<\/span><\/td>\n<td style=\"width: 37.2745%;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN v\u1edbi doanh thu k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7375%; text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td style=\"width: 43.1864%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"width: 37.2745%;\"><span style=\"font-weight: 400;\">T\u0103ng r\u1ee7i ro b\u1ecb ch\u1ecdn ki\u1ec3m tra d\u1ef1a tr\u00ean d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, doanh thu b\u1ea5t th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7375%; text-align: center;\"><span style=\"font-weight: 400;\">31\/3\/2027<\/span><\/td>\n<td style=\"width: 43.1864%;\"><span style=\"font-weight: 400;\">H\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2026 (n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch)<\/span><\/td>\n<td style=\"width: 37.2745%;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u00ean ho\u00e0n t\u1ea5t tr\u01b0\u1edbc m\u1ed1c n\u00e0y \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai k\u1ecbp th\u1eddi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7375%; text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 ki\u1ebfn 01\/3\/2027<\/span><\/td>\n<td style=\"width: 43.1864%;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (\u0111ang \u1edf d\u1ea1ng d\u1ef1 th\u1ea3o, c\u00f4ng b\u1ed1 ng\u00e0y 12\/6\/2026)<\/span><\/td>\n<td style=\"width: 37.2745%;\"><span style=\"font-weight: 400;\">Theo d\u00f5i thay \u0111\u1ed5i v\u1ec1 tr\u00e1ch nhi\u1ec7m doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tinh_huong_thuc_te_nen_kiem_toan_doanh_thu_ngoai_ky\"><\/span><b>C\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf n\u00ean ki\u1ec3m to\u00e1n doanh thu ngo\u00e0i k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu t\u0103ng \u0111\u1ed9t bi\u1ebfn<\/b><span style=\"font-weight: 400;\"> tr\u00ean 30% so v\u1edbi c\u00f9ng k\u1ef3 m\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p kh\u00f4ng \u0111\u1ed5i ho\u1eb7c gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 h\u1ee3p \u0111\u1ed3ng nhi\u1ec1u ngh\u0129a v\u1ee5<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n tr\u1ea3 h\u00e0ng, chi\u1ebft kh\u1ea5u sau b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c \u0111\u1ecbnh gi\u00e1 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1eadn th\u00f4ng b\u00e1o ki\u1ec3m tra thu\u1ebf<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, doanh thu ch\u01b0a k\u00ea khai.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_van_ban_phap_luat_nao_dieu_chinh_quy_trinh_kiem_toan_doanh_thu\"><\/span><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd g\u1ed3m ba l\u1edbp: chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n (c\u00e1ch ki\u1ec3m to\u00e1n), ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (c\u00e1ch ghi nh\u1eadn) v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf (c\u00e1ch t\u00ednh ngh\u0129a v\u1ee5). Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi c\u1ea3 ba l\u1edbp.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 30.8617%;\"><b>\ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center; width: 35.0701%;\"><b>\ubc88\ud638\/\ubc1c\ud589\uc77c<\/b><\/td>\n<td style=\"text-align: center; width: 33.2666%;\"><b>N\u1ed9i dung li\u00ean quan \u0111\u1ebfn doanh thu<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">67\/2011\/QH12, ng\u00e0y 29\/3\/2011; s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 56\/2024\/QH15, ng\u00e0y 29\/11\/2024<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c (\u0110i\u1ec1u 37), tr\u00e1ch nhi\u1ec7m ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt KT\u0110L<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">17\/2012\/N\u0110-CP, ng\u00e0y 13\/3\/2012; s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP (hi\u1ec7u l\u1ef1c 14\/4\/2025)<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m to\u00e1n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 214\/2012\/TT-BTC, ng\u00e0y 06\/12\/2012<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">VSA 240 (gian l\u1eadn), 315, 330, 500, 501, 505 (x\u00e1c nh\u1eadn t\u1eeb b\u00ean ngo\u00e0i), 520 (ph\u00e2n t\u00edch), 530 (ch\u1ecdn m\u1eabu), 560 (s\u1ef1 ki\u1ec7n sau ng\u00e0y kh\u00f3a s\u1ed5)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">88\/2015\/QH13, ng\u00e0y 20\/11\/2015 (s\u1eeda \u0111\u1ed5i 2019, 2024)<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ghi s\u1ed5, ch\u1ee9ng t\u1eeb, l\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS 14, VAS 15<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 149\/2001\/Q\u0110-BTC, ng\u00e0y 31\/12\/2001; Quy\u1ebft \u0111\u1ecbnh 165\/2002\/Q\u0110-BTC, ng\u00e0y 31\/12\/2002<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5, h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ng\u00e0y 27\/10\/2025 (hi\u1ec7u l\u1ef1c 01\/01\/2026), thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu theo ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n v\u00e0 chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n DN nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, ng\u00e0y 26\/8\/2016<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho DNNVV ch\u01b0a ch\u1ecdn Th\u00f4ng t\u01b0 99<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">67\/2025\/QH15, ng\u00e0y 14\/6\/2025<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t 15%, 17%, 20%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thu\u1ebf TNDN<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">320\/2025\/N\u0110-CP, ng\u00e0y 15\/12\/2025<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8: th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thu\u1ebf TNDN<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">20\/2026\/TT-BTC, ng\u00e0y 12\/3\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 78\/2014 v\u00e0 96\/2015<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5: th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">48\/2024\/QH15, ng\u00e0y 26\/11\/2024 (hi\u1ec7u l\u1ef1c 01\/7\/2025); Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ng\u00e0y 19\/10\/2020; s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, ng\u00e0y 20\/3\/2025<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">108\/2025\/QH15, ng\u00e0y 10\/12\/2025 (hi\u1ec7u l\u1ef1c 01\/7\/2026); Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ng\u00e0y 30\/6\/2026<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd r\u1ee7i ro, ki\u1ec3m tra thu\u1ebf, khai b\u1ed5 sung<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.8617%;\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 35.0701%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, ng\u00e0y 12\/3\/2018<\/span><\/td>\n<td style=\"width: 33.2666%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh vi ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o sai, vi ph\u1ea1m chu\u1ea9n m\u1ef1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd th\u1ef1c h\u00e0nh: v\u1edbi n\u0103m t\u00e0i ch\u00ednh 2026, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ki\u1ec3m tra doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC hay v\u1eabn d\u00f9ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, v\u00ec \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu \u1edf hai v\u0103n b\u1ea3n kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_doanh_thu_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m tri\u1ec3n khai th\u1ef1c t\u1ebf, MAN chia quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu th\u00e0nh 7 b\u01b0\u1edbc, \u0111i theo tr\u00ecnh t\u1ef1 t\u1eeb hi\u1ec3u r\u1ee7i ro \u0111\u1ebfn thu th\u1eadp b\u1eb1ng ch\u1ee9ng v\u00e0 k\u1ebft lu\u1eadn. C\u00e1c b\u01b0\u1edbc b\u00e1m s\u00e1t VSA 300, 315, 330 v\u00e0 500.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tim_hieu_doanh_nghiep_va_chinh_sach_ghi_nhan_doanh_thu\"><\/span><b>B\u01b0\u1edbc 1: T\u00ecm hi\u1ec3u doanh nghi\u1ec7p v\u00e0 ch\u00ednh s\u00e1ch ghi nh\u1eadn doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n bi\u1ebft doanh nghi\u1ec7p ki\u1ebfm ti\u1ec1n b\u1eb1ng c\u00e1ch n\u00e0o tr\u01b0\u1edbc khi ki\u1ec3m tra b\u1ea5t k\u1ef3 con s\u1ed1 n\u00e0o.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp h\u1ee3p \u0111\u1ed3ng m\u1eabu v\u1edbi kh\u00e1ch h\u00e0ng l\u1edbn, ch\u00ednh s\u00e1ch gi\u00e1, chi\u1ebft kh\u1ea5u, \u0111i\u1ec1u kho\u1ea3n giao h\u00e0ng (Incoterms) v\u00e0 ch\u00ednh s\u00e1ch tr\u1ea3 h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecdc ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u1ec1 doanh thu, \u0111\u1ed1i chi\u1ebfu v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dd\ubcc4\ud558\ub2e4 <\/span><b>m\u1ee9c tr\u1ecdng y\u1ebfu<\/b><span style=\"font-weight: 400;\"> t\u1ed5ng th\u1ec3. Th\u00f4ng l\u1ec7 ph\u1ed5 bi\u1ebfn l\u00e0 0,5% \u0111\u1ebfn 1% doanh thu v\u1edbi doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn bi\u1ebfn \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_chu_trinh_ban_hang_%E2%80%93_thu_tien\"><\/span><b>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 chu tr\u00ecnh b\u00e1n h\u00e0ng &#8211; thu ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau l\u00e0 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi: h\u1ec7 th\u1ed1ng c\u00f3 \u0111\u1ee7 tin c\u1eady \u0111\u1ec3 gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng ki\u1ec3m tra chi ti\u1ebft hay kh\u00f4ng?<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n <\/span><b>walkthrough<\/b><span style=\"font-weight: 400;\">: ch\u1ecdn 1-2 giao d\u1ecbch, l\u1ea7n theo t\u1eeb \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, ph\u00ea duy\u1ec7t t\u00edn d\u1ee5ng, phi\u1ebfu xu\u1ea5t kho, h\u00f3a \u0111\u01a1n, ghi s\u1ed5 \u0111\u1ebfn thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m ki\u1ec3m so\u00e1t ch\u00ednh: ph\u00ea duy\u1ec7t gi\u00e1 b\u00e1n, ki\u1ec3m tra h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng, \u0111\u1ed1i chi\u1ebfu phi\u1ebfu xu\u1ea5t kho v\u1edbi h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 ki\u1ec3m so\u00e1t tr\u00ean ph\u1ea7n m\u1ec1m (ERP): ai \u0111\u01b0\u1ee3c s\u1eeda gi\u00e1, ai \u0111\u01b0\u1ee3c h\u1ee7y h\u00f3a \u0111\u01a1n, nh\u1eadt k\u00fd s\u1eeda \u0111\u1ed5i c\u00f3 \u0111\u01b0\u1ee3c l\u01b0u kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thu_nghiem_kiem_soat\"><\/span><b>B\u01b0\u1edbc 3: Th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ecbnh d\u1ef1a v\u00e0o ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, ph\u1ea3i ki\u1ec3m tra ki\u1ec3m so\u00e1t \u0111\u00f3 c\u00f3 th\u1ef1c s\u1ef1 v\u1eadn h\u00e0nh c\u1ea3 n\u0103m.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn m\u1eabu 25-40 giao d\u1ecbch r\u1ea3i \u0111\u1ec1u 12 th\u00e1ng, ki\u1ec3m tra d\u1ea5u hi\u1ec7u ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra vi\u1ec7c ph\u00e2n quy\u1ec1n tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t kh\u00f4ng hi\u1ec7u qu\u1ea3 th\u00ec t\u0103ng ph\u1ea1m vi th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n \u1edf b\u01b0\u1edbc 5.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thu_tuc_phan_tich_co_ban\"><\/span><b>B\u01b0\u1edbc 4: Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA 520 cho ph\u00e9p d\u00f9ng ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e1t hi\u1ec7n bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng tr\u01b0\u1edbc khi \u0111i v\u00e0o ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh doanh thu theo th\u00e1ng, theo s\u1ea3n ph\u1ea9m, theo kh\u00e1ch h\u00e0ng gi\u1eefa n\u0103m nay v\u00e0 n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p theo d\u00f2ng s\u1ea3n ph\u1ea9m. Doanh thu t\u0103ng m\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn kh\u00f4ng \u0111\u1ed5i l\u00e0 t\u00edn hi\u1ec7u c\u1ea7n gi\u1ea3i th\u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu. Ph\u1ea3i thu t\u0103ng nhanh h\u01a1n doanh thu th\u01b0\u1eddng g\u1ee3i \u00fd doanh thu kh\u00f3 thu h\u1ed3i ho\u1eb7c ghi kh\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01af\u1edbc t\u00ednh \u0111\u1ed9c l\u1eadp: v\u00ed d\u1ee5 doanh thu cho thu\u00ea b\u1eb1ng di\u1ec7n t\u00edch nh\u00e2n \u0111\u01a1n gi\u00e1 nh\u00e2n s\u1ed1 th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Kiem_tra_chi_tiet_va_gui_thu_xac_nhan\"><\/span><b>B\u01b0\u1edbc 5: Ki\u1ec3m tra chi ti\u1ebft v\u00e0 g\u1eedi th\u01b0 x\u00e1c nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc t\u1ea1o ra b\u1eb1ng ch\u1ee9ng m\u1ea1nh nh\u1ea5t. Hai chi\u1ec1u ki\u1ec3m tra ph\u1ea3i \u0111i song song:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra ng\u01b0\u1ee3c (vouching):<\/b><span style=\"font-weight: 400;\"> t\u1eeb s\u1ed5 c\u00e1i doanh thu v\u1ec1 h\u00f3a \u0111\u01a1n, phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n giao nh\u1eadn. M\u1ee5c \u0111\u00edch l\u00e0 ch\u1ee9ng minh t\u00ednh ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra xu\u00f4i (tracing):<\/b><span style=\"font-weight: 400;\"> t\u1eeb phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n nghi\u1ec7m thu l\u00ean s\u1ed5 s\u00e1ch. M\u1ee5c \u0111\u00edch l\u00e0 ch\u1ee9ng minh t\u00ednh \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c nh\u1eadn t\u1eeb b\u00ean ngo\u00e0i<\/b><span style=\"font-weight: 400;\"> theo VSA 505: g\u1eedi th\u01b0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 v\u00e0 giao d\u1ecbch trong n\u0103m v\u1edbi kh\u00e1ch h\u00e0ng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n t\u00edch to\u00e0n b\u1ed9 t\u1ed5ng th\u1ec3:<\/b><span style=\"font-weight: 400;\"> d\u00f9ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u1ecdc h\u00f3a \u0111\u01a1n h\u1ee7y, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n l\u1eadp ngo\u00e0i gi\u1edd ho\u1eb7c ng\u00e0y ngh\u1ec9.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Kiem_tra_tinh_dung_ky_va_su_kien_sau_ngay_khoa_so\"><\/span><b>B\u01b0\u1edbc 6: Ki\u1ec3m tra t\u00ednh \u0111\u00fang k\u1ef3 v\u00e0 s\u1ef1 ki\u1ec7n sau ng\u00e0y kh\u00f3a s\u1ed5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sai s\u00f3t cut-off l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t, n\u00ean b\u01b0\u1edbc n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn giao d\u1ecbch 10-15 ng\u00e0y tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, \u0111\u1ed1i chi\u1ebfu ng\u00e0y chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t v\u1edbi ng\u00e0y ghi s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u00e1t sinh \u0111\u1ea7u n\u0103m sau theo VSA 560.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd, h\u00e0ng giao theo \u0111i\u1ec1u ki\u1ec7n ch\u01b0a chuy\u1ec3n r\u1ee7i ro.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Doi_chieu_doanh_thu_ke_toan_voi_doanh_thu_thue_va_ket_luan\"><\/span><b>B\u01b0\u1edbc 7: \u0110\u1ed1i chi\u1ebfu doanh thu k\u1ebf to\u00e1n v\u1edbi doanh thu thu\u1ebf v\u00e0 k\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc cu\u1ed1i g\u1eafn k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf, ph\u1ea7n m\u00e0 nhi\u1ec1u quy tr\u00ecnh truy\u1ec1n th\u1ed1ng b\u1ecf ng\u1ecf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu ba chi\u1ec1u: s\u1ed5 c\u00e1i doanh thu, t\u1edd khai thu\u1ebf GTGT 12 th\u00e1ng, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch t\u1eebng kho\u1ea3n ch\u00eanh l\u1ec7ch: doanh thu ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u01b0\u1edbc, doanh thu nh\u1eadn tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng thu\u1ebf, \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 kho\u1ea3n m\u1ee5c doanh thu tr\u00ean gi\u1ea5y t\u1edd l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_kiem_toan_nao_tuong_ung_voi_tung_rui_ro_doanh_thu\"><\/span><b>Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n n\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng r\u1ee7i ro doanh thu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ef1 r\u00e0 so\u00e1t nhanh. M\u1ed7i d\u00f2ng l\u00e0 m\u1ed9t r\u1ee7i ro \u0111i\u1ec3n h\u00ecnh, k\u00e8m th\u1ee7 t\u1ee5c x\u1eed l\u00fd v\u00e0 b\u1eb1ng ch\u1ee9ng c\u1ea7n l\u01b0u.<\/span><\/p>\n<p><b>B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng r\u1ee7i ro doanh thu<\/b><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 17.2345%; text-align: center;\"><b>C\u01a1 s\u1edf d\u1eabn li\u1ec7u<\/b><\/td>\n<td style=\"width: 22.4449%; text-align: center;\"><b>R\u1ee7i ro \u0111i\u1ec3n h\u00ecnh<\/b><\/td>\n<td style=\"width: 30.3607%; text-align: center;\"><b>Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n ch\u00ednh<\/b><\/td>\n<td style=\"width: 28.9579%; text-align: center;\"><b>B\u1eb1ng ch\u1ee9ng c\u1ea7n c\u00f3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.2345%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh<\/span><\/td>\n<td style=\"width: 22.4449%;\"><span style=\"font-weight: 400;\">Doanh thu kh\u1ed1ng, kh\u00e1ch h\u00e0ng \u1ea3o, giao d\u1ecbch v\u00f2ng<\/span><\/td>\n<td style=\"width: 30.3607%;\"><span style=\"font-weight: 400;\">Vouching, x\u00e1c nh\u1eadn kh\u00e1ch h\u00e0ng, ki\u1ec3m tra thu ti\u1ec1n sau ng\u00e0y kh\u00f3a s\u1ed5<\/span><\/td>\n<td style=\"width: 28.9579%;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n giao nh\u1eadn, sao k\u00ea ng\u00e2n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.2345%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7<\/span><\/td>\n<td style=\"width: 22.4449%;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, kh\u00f4ng ghi s\u1ed5<\/span><\/td>\n<td style=\"width: 30.3607%;\"><span style=\"font-weight: 400;\">Tracing t\u1eeb phi\u1ebfu xu\u1ea5t kho, \u0111\u1ed1i chi\u1ebfu xu\u1ea5t &#8211; nh\u1eadp &#8211; t\u1ed3n<\/span><\/td>\n<td style=\"width: 28.9579%;\"><span style=\"font-weight: 400;\">Th\u1ebb kho, nh\u1eadt k\u00fd xu\u1ea5t h\u00e0ng, d\u1eef li\u1ec7u v\u1eadn chuy\u1ec3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.2345%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh x\u00e1c<\/span><\/td>\n<td style=\"width: 22.4449%;\"><span style=\"font-weight: 400;\">Sai \u0111\u01a1n gi\u00e1, sai chi\u1ebft kh\u1ea5u, sai t\u1ef7 gi\u00e1<\/span><\/td>\n<td style=\"width: 30.3607%;\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n l\u1ea1i, \u0111\u1ed1i chi\u1ebfu b\u1ea3ng gi\u00e1 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/span><\/td>\n<td style=\"width: 28.9579%;\"><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1, ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u, t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.2345%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00fang k\u1ef3<\/span><\/td>\n<td style=\"width: 22.4449%;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn s\u1edbm cu\u1ed1i n\u0103m, d\u1ed3n h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"width: 30.3607%;\"><span style=\"font-weight: 400;\">Cut-off test 10-15 ng\u00e0y quanh ng\u00e0y kh\u00f3a s\u1ed5<\/span><\/td>\n<td style=\"width: 28.9579%;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n, bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f3 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.2345%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i, tr\u00ecnh b\u00e0y<\/span><\/td>\n<td style=\"width: 22.4449%;\"><span style=\"font-weight: 400;\">L\u1eabn doanh thu t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c v\u00e0o doanh thu b\u00e1n h\u00e0ng<\/span><\/td>\n<td style=\"width: 30.3607%;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t s\u1ed5 chi ti\u1ebft theo n\u1ed9i dung<\/span><\/td>\n<td style=\"width: 28.9579%;\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 511, 515, 711<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_99_thay_doi_gi_trong_cach_kiem_toan_doanh_thu_so_voi_Thong_tu_200\"><\/span><b>Th\u00f4ng t\u01b0 99 thay \u0111\u1ed5i g\u00ec trong c\u00e1ch ki\u1ec3m to\u00e1n doanh thu so v\u1edbi Th\u00f4ng t\u01b0 200?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\ub78c 200\/2014\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\ub78c 99\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n, chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng nhi\u1ec1u ngh\u0129a v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ea1n ch\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u00e0 ph\u00e2n b\u1ed5 gi\u00e1 giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc0c1\ud0dc\ud45c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 x\u00e9t \u0111o\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ea5p, quy \u0111\u1ecbnh chi ti\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cao h\u01a1n, doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uac10\uc0ac \uc911\uc810 \uc0ac\ud56d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng v\u00e0 x\u00e9t \u0111o\u00e1n c\u1ee7a ban gi\u00e1m \u0111\u1ed1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Ap_dung_quy_trinh_kiem_toan_doanh_thu_tai_mot_doanh_nghiep_phan_phoi_o_TPHCM\"><\/span><b>Case study: \u00c1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu t\u1ea1i m\u1ed9t doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i \u1edf TP.HCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 \u1ea9n danh t\u1eeb h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, s\u1ed1 li\u1ec7u \u0111\u00e3 l\u00e0m tr\u00f2n \u0111\u1ec3 minh h\u1ecda.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>\ubc30\uacbd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Y ph\u00e2n ph\u1ed1i thi\u1ebft b\u1ecb y t\u1ebf t\u1ea1i TP.HCM, doanh thu n\u0103m 2025 kho\u1ea3ng 480 t\u1ef7 \u0111\u1ed3ng. Doanh nghi\u1ec7p \u0111ang chu\u1ea9n b\u1ecb g\u1ecdi v\u1ed1n n\u00ean c\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n s\u1ea1ch. Ban gi\u00e1m \u0111\u1ed1c ch\u1ecbu ch\u1ec9 ti\u00eau t\u0103ng tr\u01b0\u1edfng doanh thu 25%.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_qua_tung_buoc_cua_quy_trinh\"><\/span><b>Ph\u00e1t hi\u1ec7n qua t\u1eebng b\u01b0\u1edbc c\u1ee7a quy tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4 &#8211; ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> doanh thu th\u00e1ng 12 chi\u1ebfm 21% c\u1ea3 n\u0103m, g\u1ea5p \u0111\u00f4i b\u00ecnh qu\u00e2n c\u00e1c th\u00e1ng kh\u00e1c. Kho\u1ea3n ph\u1ea3i thu cu\u1ed1i n\u0103m t\u0103ng 46% trong khi doanh thu ch\u1ec9 t\u0103ng 24%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 6 &#8211; cut-off:<\/b><span style=\"font-weight: 400;\"> 18 t\u1ef7 \u0111\u1ed3ng h\u00f3a \u0111\u01a1n l\u1eadp t\u1eeb 26\/12 \u0111\u1ebfn 31\/12\/2025, nh\u01b0ng bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 nghi\u1ec7m thu t\u1ea1i b\u1ec7nh vi\u1ec7n k\u00fd trong th\u00e1ng 01\/2026. H\u00e0ng v\u1eabn n\u1eb1m t\u1ea1i kho c\u1ee7a c\u00f4ng ty, m\u1ed9t tr\u01b0\u1eddng h\u1ee3p bill-and-hold \u0111i\u1ec3n h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 5 &#8211; ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> h\u1ee3p \u0111\u1ed3ng 12 t\u1ef7 \u0111\u1ed3ng b\u00e1n h\u1ec7 th\u1ed1ng m\u00e1y k\u00e8m 3 n\u0103m b\u1ea3o tr\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu ngay khi giao m\u00e1y. Ph\u1ea7n b\u1ea3o tr\u00ec \u0111\u1ecbnh gi\u00e1 ri\u00eang 2,4 t\u1ef7 \u0111\u1ed3ng, m\u1edbi th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c 0,8 t\u1ef7 \u0111\u1ed3ng trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n t\u00edch d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> 37 h\u00f3a \u0111\u01a1n l\u1eadp v\u00e0o Ch\u1ee7 nh\u1eadt cu\u1ed1i th\u00e1ng 12, c\u00f9ng m\u1ed9t ng\u01b0\u1eddi d\u00f9ng, kh\u00f4ng c\u00f3 phi\u1ebfu xu\u1ea5t kho \u0111i k\u00e8m.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly\"><\/span><b>\uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t ghi gi\u1ea3m doanh thu n\u0103m 2025 s\u1ed1 ti\u1ec1n 18 t\u1ef7 \u0111\u1ed3ng, chuy\u1ec3n sang n\u0103m 2026 khi nghi\u1ec7m thu, \u0111\u1ed3ng th\u1eddi ho\u00e0n nh\u1eadp gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch ph\u1ea7n b\u1ea3o tr\u00ec ch\u01b0a th\u1ef1c hi\u1ec7n 1,6 t\u1ef7 \u0111\u1ed3ng sang doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, ph\u00e2n b\u1ed5 theo th\u1eddi gian cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t r\u1ee7i ro l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025 tr\u01b0\u1edbc h\u1ea1n n\u1ed9p, tr\u00e1nh n\u1ed9p thu\u1ebf tr\u00ean doanh thu ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_do_luong_duoc\"><\/span><b>\uce21\uc815 \uacb0\uacfc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubaa9\ud45c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc ki\u1ec3m to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau \u0111i\u1ec1u ch\u1ec9nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc28\uc774\uc810<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n (t\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">480,0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">460,4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-19,6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (t\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">384,0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">370,5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-13,5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (t\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31,2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25,1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-6,1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN n\u0103m 2025, thu\u1ebf su\u1ea5t 20% (t\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,24<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,02<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">-1,22<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uac10\uc0ac \uc758\uacac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 nguy c\u01a1 ngo\u1ea1i tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc644\uc804 \uc218\uc6a9<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Con s\u1ed1 t\u0103ng tr\u01b0\u1edfng th\u1ef1c t\u1ebf c\u00f2n kho\u1ea3ng 19%, th\u1ea5p h\u01a1n ch\u1ec9 ti\u00eau nh\u01b0ng c\u00f3 c\u01a1 s\u1edf v\u1eefng ch\u1eafc. Nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ea5p nh\u1eadn b\u00e1o c\u00e1o, v\u00e0 doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nguy c\u01a1 b\u1ecb ph\u00e1t hi\u1ec7n sai l\u1ec7ch trong v\u00f2ng th\u1ea9m \u0111\u1ecbnh s\u00e2u (due diligence). Sau s\u1ef1 vi\u1ec7c, c\u00f4ng ty ban h\u00e0nh quy ch\u1ebf kh\u00f3a h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 25\/12 h\u1eb1ng n\u0103m v\u00e0 b\u1eaft bu\u1ed9c \u0111\u00ednh k\u00e8m bi\u00ean b\u1ea3n nghi\u1ec7m thu tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Doanh_nghiep_Viet_thuong_mac_rui_ro_gi_khi_kiem_toan_doanh_thu\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng m\u1eafc r\u1ee7i ro g\u00ec khi ki\u1ec3m to\u00e1n doanh thu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau h\u01a1n 30 n\u0103m th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y sai s\u00f3t doanh thu hi\u1ebfm khi \u0111\u1ebfn t\u1eeb thi\u1ebfu hi\u1ec3u bi\u1ebft. Ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb \u00e1p l\u1ef1c ch\u1ec9 ti\u00eau v\u00e0 th\u00f3i quen &#8220;h\u00f3a \u0111\u01a1n l\u00e0 doanh thu&#8221;. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 r\u1ee7i ro l\u1eb7p l\u1ea1i nhi\u1ec1u nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_1_Dong_nhat_ngay_lap_hoa_don_voi_ngay_ghi_nhan_doanh_thu\"><\/span><b>R\u1ee7i ro 1: \u0110\u1ed3ng nh\u1ea5t ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi ng\u00e0y ghi nh\u1eadn doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu ngay khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00e1ch l\u00e0m n\u00e0y ti\u1ec7n cho \u0111\u1ed1i chi\u1ebfu thu\u1ebf nh\u01b0ng sai b\u1ea3n ch\u1ea5t khi h\u00e0ng ch\u01b0a giao ho\u1eb7c d\u1ecbch v\u1ee5 ch\u01b0a nghi\u1ec7m thu.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> \u0111i\u1ec1u ch\u1ec9nh sau ki\u1ec3m to\u00e1n, \u0111\u1ed3ng th\u1eddi r\u1ee7i ro b\u1ecb ph\u1ea1t do l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucc98\ub9ac \ubc29\ubc95:<\/b><span style=\"font-weight: 400;\"> chu\u1ea9n h\u00f3a quy \u0111\u1ecbnh &#8220;kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n giao nh\u1eadn, kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n&#8221;, ki\u1ec3m so\u00e1t b\u1eb1ng quy tr\u00ecnh tr\u00ean ERP.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_2_Chua_san_sang_cho_cach_ghi_nhan_theo_Thong_tu_99\"><\/span><b>R\u1ee7i ro 2: Ch\u01b0a s\u1eb5n s\u00e0ng cho c\u00e1ch ghi nh\u1eadn theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m t\u00e0i ch\u00ednh 2026 l\u00e0 n\u0103m \u0111\u1ea7u \u00e1p d\u1ee5ng. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn gi\u1eef ch\u00ednh s\u00e1ch doanh thu c\u0169, ch\u01b0a nh\u1eadn di\u1ec7n h\u1ee3p \u0111\u1ed3ng nhi\u1ec1u ngh\u0129a v\u1ee5.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> b\u00e1n ph\u1ea7n m\u1ec1m k\u00e8m 12 th\u00e1ng h\u1ed7 tr\u1ee3, b\u00e1n \u0111i\u1ec7n tho\u1ea1i k\u00e8m g\u00f3i b\u1ea3o h\u00e0nh m\u1edf r\u1ed9ng, b\u00e1n c\u0103n h\u1ed9 k\u00e8m ph\u00ed qu\u1ea3n l\u00fd mi\u1ec5n ph\u00ed 2 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucc98\ub9ac \ubc29\ubc95:<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t 20 h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t, l\u1eadp b\u1ea3ng nh\u1eadn di\u1ec7n ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n, ban h\u00e0nh l\u1ea1i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n doanh thu b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_3_Giao_dich_voi_ben_lien_quan_khong_duoc_cong_bo\"><\/span><b>R\u1ee7i ro 3: Giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng cho c\u00f4ng ty c\u1ee7a ng\u01b0\u1eddi th\u00e2n gi\u00e1m \u0111\u1ed1c, r\u1ed3i mua l\u1ea1i qua m\u1ed9t b\u00ean trung gian, l\u00e0 k\u1ecbch b\u1ea3n th\u1ed5i ph\u1ed3ng doanh thu kinh \u0111i\u1ec3n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ea5u hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> kh\u00e1ch h\u00e0ng m\u1edbi c\u00f3 doanh s\u1ed1 l\u1edbn ngay n\u0103m \u0111\u1ea7u, c\u00f9ng \u0111\u1ecba ch\u1ec9 ho\u1eb7c c\u00f9ng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1edbi nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucc98\ub9ac \ubc29\ubc95:<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u1ee7a kh\u00e1ch h\u00e0ng l\u1edbn, ki\u1ec3m tra d\u00f2ng ti\u1ec1n thu sau ng\u00e0y kh\u00f3a s\u1ed5. \u0110\u00e2y c\u0169ng l\u00e0 tr\u1ecdng t\u00e2m khi c\u01a1 quan thu\u1ebf xem x\u00e9t giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_4_Thu_xac_nhan_cong_no_khong_phan_hoi_nhung_khong_co_thu_tuc_thay_the\"><\/span><b>R\u1ee7i ro 4: Th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 kh\u00f4ng ph\u1ea3n h\u1ed3i nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ee7 t\u1ee5c thay th\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 ph\u1ea3n h\u1ed3i th\u01b0 x\u00e1c nh\u1eadn t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng th\u1ea5p, nh\u1ea5t l\u00e0 v\u1edbi kh\u00e1ch h\u00e0ng nh\u1ecf l\u1ebb. Kh\u00f4ng \u00edt h\u1ed3 s\u01a1 d\u1eebng \u1edf vi\u1ec7c &#8220;\u0111\u00e3 g\u1eedi th\u01b0&#8221;.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucc98\ub9ac \ubc29\ubc95:<\/b><span style=\"font-weight: 400;\"> th\u1ee7 t\u1ee5c thay th\u1ebf theo VSA 505 g\u1ed3m ki\u1ec3m tra ti\u1ec1n thu sau ng\u00e0y kh\u00f3a s\u1ed5, ch\u1ee9ng t\u1eeb giao h\u00e0ng c\u00f3 ch\u1eef k\u00fd kh\u00e1ch h\u00e0ng, email \u0111\u1eb7t h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_5_Bo_sot_chenh_lech_doanh_thu_ke_toan_va_doanh_thu_tinh_thue\"><\/span><b>R\u1ee7i ro 5: B\u1ecf s\u00f3t ch\u00eanh l\u1ec7ch doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00fang chu\u1ea9n v\u00e0 m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n th\u1ef1c s\u1ef1 h\u1eefu \u00edch cho doanh nghi\u1ec7p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> doanh thu nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n cho thu\u00ea nhi\u1ec1u n\u0103m, doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng theo ti\u1ebfn \u0111\u1ed9 so v\u1edbi th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucc98\ub9ac \ubc29\ubc95:<\/b><span style=\"font-weight: 400;\"> l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu doanh thu k\u1ebf to\u00e1n, doanh thu GTGT v\u00e0 doanh thu TNDN ngay t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, chi ph\u00ed ph\u00f2ng ng\u1eeba lu\u00f4n r\u1ebb h\u01a1n chi ph\u00ed kh\u1eafc ph\u1ee5c. M\u1ed9t b\u1ea3ng \u0111\u1ed1i chi\u1ebfu doanh thu ba chi\u1ec1u l\u00e0m h\u1eb1ng qu\u00fd ch\u1ec9 m\u1ea5t v\u00e0i ng\u00e0y c\u00f4ng, nh\u01b0ng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, thay v\u00ec b\u1ecb \u0111\u1ed9ng ch\u1ecbu truy thu, ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/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;\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ec3 c\u00f3 ch\u1eef k\u00fd tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. Th\u1ef1c hi\u1ec7n \u0111\u1ee7 7 b\u01b0\u1edbc, t\u1eeb hi\u1ec3u ch\u00ednh s\u00e1ch ghi nh\u1eadn, \u0111\u00e1nh gi\u00e1 ki\u1ec3m so\u00e1t, ph\u00e2n t\u00edch, ki\u1ec3m tra chi ti\u1ebft, cut-off \u0111\u1ebfn \u0111\u1ed1i chi\u1ebfu thu\u1ebf, gi\u00fap doanh nghi\u1ec7p c\u00f3 s\u1ed1 li\u1ec7u doanh thu \u0111\u00e1ng tin c\u1eady trong n\u0103m chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c r\u1ee7i ro thu\u1ebf theo khung ph\u00e1p l\u00fd m\u1edbi 2025-2026.<\/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_quy_trinh_kiem_toan_doanh_thu\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doanh_thu_mat_bao_lau\"><\/span><b>Ki\u1ec3m to\u00e1n doanh thu m\u1ea5t bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, ph\u1ea7n ki\u1ec3m to\u00e1n doanh thu th\u01b0\u1eddng m\u1ea5t 3-5 ng\u00e0y l\u00e0m vi\u1ec7c trong t\u1ed5ng th\u1eddi gian ki\u1ec3m to\u00e1n. Th\u1eddi gian k\u00e9o d\u00e0i h\u01a1n n\u1ebfu ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 y\u1ebfu ho\u1eb7c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u1ed1t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_khai_thue_GTGT_dung_thi_doanh_thu_co_can_kiem_toan_ky_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00e3 khai thu\u1ebf GTGT \u0111\u00fang th\u00ec doanh thu c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n k\u1ef9 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. Khai thu\u1ebf \u0111\u00fang ch\u1ec9 ch\u1ee9ng minh doanh thu kh\u1edbp h\u00f3a \u0111\u01a1n. Ki\u1ec3m to\u00e1n c\u00f2n x\u00e1c \u0111\u1ecbnh doanh thu c\u00f3 \u0111\u00fang k\u1ef3, \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 ph\u00f9 h\u1ee3p Th\u00f4ng t\u01b0 99\/2025\/TT-BTC hay kh\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_chon_bao_nhieu_giao_dich_la_du\"><\/span><b>M\u1eabu ch\u1ecdn bao nhi\u00eau giao d\u1ecbch l\u00e0 \u0111\u1ee7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 con s\u1ed1 c\u1ed1 \u0111\u1ecbnh. VSA 530 y\u00eau c\u1ea7u c\u1ee1 m\u1eabu ph\u1ee5 thu\u1ed9c m\u1ee9c tr\u1ecdng y\u1ebfu, r\u1ee7i ro \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ed9 tin c\u1eady v\u00e0o ki\u1ec3m so\u00e1t. C\u00e1c giao d\u1ecbch l\u1edbn h\u01a1n m\u1ee9c tr\u1ecdng y\u1ebfu th\u1ef1c hi\u1ec7n th\u01b0\u1eddng \u0111\u01b0\u1ee3c ki\u1ec3m tra to\u00e0n b\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_doanh_thu_ghi_sai_ky_sau_khi_da_nop_quyet_toan_thue_thi_xu_ly_the_nao\"><\/span><b>Ph\u00e1t hi\u1ec7n doanh thu ghi sai k\u1ef3 sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch v\u00e0 khai b\u1ed5 sung theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh. T\u1eeb 01\/7\/2026, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra gi\u00fap h\u1ea1n ch\u1ebf m\u1ee9c ph\u1ea1t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_khong_bat_buoc_kiem_toan_co_nen_tu_ra_soat_doanh_thu\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n c\u00f3 n\u00ean t\u1ef1 r\u00e0 so\u00e1t doanh thu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u00ean. T\u1ed1i thi\u1ec3u m\u1ed7i qu\u00fd c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i doanh thu v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1edd khai thu\u1ebf. \u0110\u00e2y l\u00e0 c\u00e1ch r\u1ebb nh\u1ea5t \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai l\u1ec7ch tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh thu l\u00e0 chu\u1ed7i th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u00e1c nh\u1eadn doanh thu tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1eadt, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang gi\u00e1 tr\u1ecb. N\u0103m 2026 \u0111\u1eb7t ra y\u00eau c\u1ea7u kh\u1eaft khe h\u01a1n bao gi\u1edd h\u1ebft. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6777,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,25],"tags":[],"class_list":["post-6773","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6773","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=6773"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6773\/revisions"}],"predecessor-version":[{"id":6778,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6773\/revisions\/6778"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6777"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}