{"id":6790,"date":"2026-10-16T11:26:03","date_gmt":"2026-10-16T04:26:03","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6790"},"modified":"2026-10-16T11:46:42","modified_gmt":"2026-10-16T04:46:42","slug":"dich-vu-kiem-toan-ninh-binh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh uy t\u00edn 30 n\u0103m"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p sau khi t\u1ec9nh Ninh B\u00ecnh m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ba t\u1ec9nh Ninh B\u00ecnh, H\u00e0 Nam v\u00e0 Nam \u0110\u1ecbnh n\u0103m 2025. T\u1ec9nh hi\u1ec7n c\u00f3 32 khu c\u00f4ng nghi\u1ec7p v\u1edbi t\u1ed5ng di\u1ec7n t\u00edch kho\u1ea3ng 7.760 ha, quy m\u00f4 d\u00e2n s\u1ed1 h\u01a1n 4,4 tri\u1ec7u ng\u01b0\u1eddi. Ch\u1ec9 trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025, to\u00e0n t\u1ec9nh thu h\u00fat 148 d\u1ef1 \u00e1n m\u1edbi v\u1edbi kho\u1ea3ng 57.650 t\u1ef7 \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0, trong \u0111\u00f3 v\u1ed1n ngo\u1ea1i \u0111\u1ea1t 794 tri\u1ec7u USD. D\u00f2ng v\u1ed1n l\u1edbn k\u00e9o theo y\u00eau c\u1ea7u minh b\u1ea1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng kh\u1eaft khe.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd c\u0169ng thay \u0111\u1ed5i nhanh. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> b\u1ed5 sung doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. <\/span><span style=\"font-weight: 400;\">T\u1eeb 1\/7\/2026, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c chuy\u1ec3n sang m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a c\u00e1c chuy\u00ean gia MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5, quy tr\u00ecnh v\u00e0 chi ph\u00ed ki\u1ec3m to\u00e1n.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Dich_vu_kiem_toan_Ninh_Binh_la_gi_va_co_gia_tri_phap_ly_ra_sao\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh l\u00e0 g\u00ec v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ra sao?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Kiem_toan_doc_lap_duoc_phap_luat_dinh_nghia_the_nao\" >Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Kiem_toan_doc_lap_khac_gi_thanh_tra_kiem_tra_thue\" >Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00e1c g\u00ec thanh tra, ki\u1ec3m tra thu\u1ebf?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Cac_loai_hinh_kiem_toan_pho_bien_tai_Ninh_Binh_gom_nhung_gi\" >C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n ph\u1ed5 bi\u1ebfn t\u1ea1i Ninh B\u00ecnh g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Doanh_nghiep_nao_tai_Ninh_Binh_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >Doanh nghi\u1ec7p n\u00e0o t\u1ea1i Ninh B\u00ecnh b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Doanh_nghiep_quy_mo_lon_duoc_xac_dinh_theo_tieu_chi_nao\" >Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed n\u00e0o?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Thoi_han_ky_hop_dong_va_nop_bao_cao_kiem_toan_la_khi_nao\" >Th\u1eddi h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Vi_sao_doanh_nghiep_can_quan_tam_den_dich_vu_kiem_toan_Ninh_Binh_tu_nam_2026\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh t\u1eeb n\u0103m 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Khong_kiem_toan_dung_quy_dinh_bi_phat_bao_nhieu\" >Kh\u00f4ng ki\u1ec3m to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Quy_trinh_dich_vu_kiem_toan_Ninh_Binh_chuan_gom_nhung_buoc_nao\" >Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh chu\u1ea9n 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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Buoc_1_Khao_sat_va_bao_gia_dich_vu_kiem_toan_Ninh_Binh\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Buoc_2_Ky_hop_dong_kiem_toan_dung_thoi_han\" >B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u00fang th\u1eddi h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Buoc_3_Lap_ke_hoach_va_xac_dinh_muc_trong_yeu\" >B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Buoc_4_Chung_kien_kiem_ke_cuoi_nam\" >B\u01b0\u1edbc 4: Ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m<\/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\/dich-vu-kiem-toan-ninh-binh\/#Buoc_5_Thuc_hien_kiem_toan_tai_doanh_nghiep\" >B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Buoc_6_Trao_doi_ket_qua_va_but_toan_dieu_chinh\" >B\u01b0\u1edbc 6: Trao \u0111\u1ed5i k\u1ebft qu\u1ea3 v\u00e0 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Buoc_7_Phat_hanh_bao_cao_kiem_toan_va_ho_tro_sau_kiem_toan\" >B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 sau ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Nhan_dinh_chuyen_gia_Doanh_nghiep_hay_gap_rui_ro_gi_voi_dich_vu_kiem_toan_Ninh_Binh\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p hay g\u1eb7p r\u1ee7i ro g\u00ec v\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Rui_ro_1_Tuong_doanh_nghiep_FDI_nho_duoc_mien_kiem_toan\" >R\u1ee7i ro 1: T\u01b0\u1edfng doanh nghi\u1ec7p FDI nh\u1ecf \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Rui_ro_2_Xac_dinh_sai_nam_bat_dau_kiem_toan_bat_buoc\" >R\u1ee7i ro 2: X\u00e1c \u0111\u1ecbnh sai n\u0103m b\u1eaft \u0111\u1ea7u ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Rui_ro_3_Goi_kiem_toan_vao_thang_3_khi_da_qua_muon\" >R\u1ee7i ro 3: G\u1ecdi ki\u1ec3m to\u00e1n v\u00e0o th\u00e1ng 3, khi \u0111\u00e3 qu\u00e1 mu\u1ed9n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Rui_ro_4_So_lieu_kiem_toan_lech_to_khai_quyet_toan_thue\" >R\u1ee7i ro 4: S\u1ed1 li\u1ec7u ki\u1ec3m to\u00e1n l\u1ec7ch t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Rui_ro_5_Ho_so_chua_dong_bo_sau_sap_nhap_dia_gioi\" >R\u1ee7i ro 5: H\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ed3ng b\u1ed9 sau s\u00e1p nh\u1eadp \u0111\u1ecba gi\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Meo_nghe_nghiep_tu_goc_nhin_kiem_toan_vien_lau_nam\" >\uacbd\ub825 \uc788\ub294 \ud68c\uacc4 \uac10\uc0ac\uc778\uc758 \uc2dc\uac01\uc5d0\uc11c \ubcf8 \ucee4\ub9ac\uc5b4 \uc870\uc5b8.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#MAN_giai_quyet_cac_van_de_kiem_toan_cua_doanh_nghiep_Ninh_Binh_nhu_the_nao\" >MAN gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p Ninh B\u00ecnh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Chi_phi_dich_vu_kiem_toan_Ninh_Binh_la_bao_nhieu\" >Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh l\u00e0 bao nhi\u00eau?<\/a><\/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\/dich-vu-kiem-toan-ninh-binh\/#Vi_sao_doanh_nghiep_lua_chon_MAN_cho_dich_vu_kiem_toan_Ninh_Binh\" >V\u00ec sao doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn MAN cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Doi_ngu_CPA_va_chung_chi_hanh_nghe_co_duoc_cong_khai_khong\" >\u0110\u1ed9i ng\u0169 CPA v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u01b0\u1ee3c c\u00f4ng khai kh\u00f4ng?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Cam_ket_bao_mat_va_trach_nhiem_phap_ly_duoc_dam_bao_ra_sao\" >Cam k\u1ebft b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o ra sao?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Dich_vu_kiem_toan_Ninh_Binh_cua_MAN_phuc_vu_nhung_khu_vuc_nao\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh c\u1ee7a MAN ph\u1ee5c v\u1ee5 nh\u1eefng khu v\u1ef1c n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Case_study_Dich_vu_kiem_toan_Ninh_Binh_go_rui_ro_cho_doanh_nghiep_may_FDI_ra_sao\" >Case study: D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh g\u1ee1 r\u1ee7i ro cho doanh nghi\u1ec7p may FDI ra sao?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Cach_MAN_xu_ly\" >C\u00e1ch MAN x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Ket_qua\" >\uacb0\uacfc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#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-36\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#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-37\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#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-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Ninh_Binh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Doanh_nghiep_nho_trong_nuoc_co_phai_dung_dich_vu_kiem_toan_Ninh_Binh_khong\" >Doanh nghi\u1ec7p nh\u1ecf trong n\u01b0\u1edbc c\u00f3 ph\u1ea3i d\u00f9ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh kh\u00f4ng?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Khi_nao_phai_ky_hop_dong_kiem_toan_bao_cao_tai_chinh_nam_2026\" >Khi n\u00e0o ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026?<\/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\/dich-vu-kiem-toan-ninh-binh\/#Khong_kiem_toan_bao_cao_tai_chinh_bat_buoc_bi_phat_bao_nhieu\" >Kh\u00f4ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Chi_phi_dich_vu_kiem_toan_Ninh_Binh_thuong_tu_bao_nhieu\" >Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh th\u01b0\u1eddng t\u1eeb bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Mot_cuoc_kiem_toan_bao_cao_tai_chinh_mat_bao_lau\" >M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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-44\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Bao_cao_kiem_toan_co_giup_doanh_nghiep_tranh_thanh_tra_thue_khong\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh thanh tra thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-ninh-binh\/#Doanh_nghiep_FDI_o_Ninh_Binh_chon_don_vi_kiem_toan_the_nao\" >Doanh nghi\u1ec7p FDI \u1edf Ninh B\u00ecnh ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Ninh_Binh_la_gi_va_co_gia_tri_phap_ly_ra_sao\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh l\u00e0 g\u00ec v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6791\" aria-describedby=\"caption-attachment-6791\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6791\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Ninh-Binh-la-gi-va-co-gia-tri-phap-ly-ra-sao.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh l\u00e0 g\u00ec v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Ninh-Binh-la-gi-va-co-gia-tri-phap-ly-ra-sao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Ninh-Binh-la-gi-va-co-gia-tri-phap-ly-ra-sao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Ninh-Binh-la-gi-va-co-gia-tri-phap-ly-ra-sao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Ninh-Binh-la-gi-va-co-gia-tri-phap-ly-ra-sao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Ninh-Binh-la-gi-va-co-gia-tri-phap-ly-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6791\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh l\u00e0 g\u00ec v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ra sao?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u00e0n \u0111\u1ebfn quy tr\u00ecnh hay chi ph\u00ed, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. R\u1ea5t nhi\u1ec1u tranh lu\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c k\u1ebf to\u00e1n coi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 &#8220;t\u1ea5m khi\u00ean&#8221; mi\u1ec5n tr\u1eeb m\u1ecdi tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_duoc_phap_luat_dinh_nghia_the_nao\"><\/span><b>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/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), <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh v\u1eadn h\u00e0nh tr\u00ean \u0111\u00fang khung ph\u00e1p l\u00fd n\u00e0y, \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ed1t l\u00f5i: \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 <\/span><b>s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o tuy\u1ec7t \u0111\u1ed1i. Tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1eabn thu\u1ed9c v\u1ec1 Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_khac_gi_thanh_tra_kiem_tra_thue\"><\/span><b>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00e1c g\u00ec thanh tra, ki\u1ec3m tra thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 th\u1ec3:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp do doanh nghi\u1ec7p t\u1ef1 thu\u00ea; thanh tra, ki\u1ec3m tra thu\u1ebf do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ti\u1ebfn h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa9\ud45c:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n x\u00e1c nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu; thanh tra thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacb0\uacfc:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 \u00fd ki\u1ebfn ngh\u1ec1 nghi\u1ec7p; k\u1ebft lu\u1eadn thanh tra l\u00e0 quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 k\u00e8m truy thu, x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ed1i li\u00ean h\u1ec7:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ea1ch gi\u00fap gi\u1ea3m \u0111i\u1ec3m r\u1ee7i ro trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf, nh\u01b0ng kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_kiem_toan_pho_bien_tai_Ninh_Binh_gom_nhung_gi\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n ph\u1ed5 bi\u1ebfn t\u1ea1i Ninh B\u00ecnh g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1eeb th\u1ef1c t\u1ebf c\u00e1c khu c\u00f4ng nghi\u1ec7p nh\u01b0 Gi\u00e1n Kh\u1ea9u, Kh\u00e1nh Ph\u00fa, \u0110\u1ed3ng V\u0103n, H\u00f2a X\u00e1 hay B\u1ea3o Minh, nhu c\u1ea7u d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh t\u1eadp trung v\u00e0o s\u00e1u nh\u00f3m:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, t\u1ed5ng h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, \u0111\u1eb7c bi\u1ec7t v\u1edbi d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n v\u1ed1n g\u00f3p, x\u00e1c nh\u1eadn v\u1ed1n \u0111\u1ea7u t\u01b0 cho doanh nghi\u1ec7p FDI.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 cho c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t tu\u00e2n th\u1ee7 thu\u1ebf tr\u01b0\u1edbc quy\u1ebft to\u00e1n, tr\u01b0\u1edbc thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ol>\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=\"Doanh_nghiep_nao_tai_Ninh_Binh_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o t\u1ea1i Ninh B\u00ecnh b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP), <a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/\">c\u00e1c nh\u00f3m sau thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/a>:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \ud22c\uc790 \uae30\uc5c5<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><b>kh\u00f4ng ph\u1ee5 thu\u1ed9c quy m\u00f4<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m.<\/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, doanh nghi\u1ec7p do nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 20% quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A c\u00f3 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc (ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00e1c c\u00f3 quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> theo ti\u00eau ch\u00ed m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon_duoc_xac_dinh_theo_tieu_chi_nao\"><\/span><b>Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ecfa m\u00e3n <\/span><b>3\uac00\uc9c0 \uae30\uc900 \uc911 \ucd5c\uc18c 2\uac00\uc9c0 \ucda9\uc871<\/b><span style=\"font-weight: 400;\"> sau ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a <\/span><b>n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/b><span style=\"font-weight: 400;\">. Theo gi\u1ea3i \u0111\u00e1p 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 s\u1ed1 li\u1ec7u n\u0103m 2025 th\u00ec ph\u1ea3i ki\u1ec3m to\u00e1n 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, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c x\u00e9t tr\u00ean s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p ho\u1eb7c h\u1ee3p nh\u1ea5t, kh\u00f4ng x\u00e9t ri\u00eang t\u1eebng \u0111\u01a1n v\u1ecb. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u c\u00f4ng ty d\u1ec7t may, c\u01a1 kh\u00ed \u1edf Ninh B\u00ecnh th\u01b0\u1eddng b\u1ecf s\u00f3t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_ky_hop_dong_va_nop_bao_cao_kiem_toan_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacc4\uc57d\uc11c\uc5d0 \uc11c\uba85\ud558\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m (kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp). V\u1edbi n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch 2026, h\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 1\/12\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng th\u01b0\u1eddng ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi n\u1ed9p cho c\u01a1 quan thu\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n v\u1eabn n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh khi chu\u1ea9n b\u1ecb vay v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c m\u1eddi g\u1ecdi nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_den_dich_vu_kiem_toan_Ninh_Binh_tu_nam_2026\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh t\u1eeb n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6794\" aria-describedby=\"caption-attachment-6794\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6794\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-quan-tam-den-dich-vu-kiem-toan-Ninh-Binh-tu-nam-2026.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh t\u1eeb n\u0103m 2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-quan-tam-den-dich-vu-kiem-toan-Ninh-Binh-tu-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-quan-tam-den-dich-vu-kiem-toan-Ninh-Binh-tu-nam-2026-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-quan-tam-den-dich-vu-kiem-toan-Ninh-Binh-tu-nam-2026-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-quan-tam-den-dich-vu-kiem-toan-Ninh-Binh-tu-nam-2026-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-can-quan-tam-den-dich-vu-kiem-toan-Ninh-Binh-tu-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6794\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh t\u1eeb n\u0103m 2026?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026 l\u00e0 n\u0103m b\u1ea3n l\u1ec1 v\u00ec ba thay \u0111\u1ed5i c\u00f9ng l\u00fac t\u00e1c \u0111\u1ed9ng l\u00ean doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 l\u00ean c\u00e1ch tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh. B\u1ecf qua b\u1ea5t k\u1ef3 thay \u0111\u1ed5i n\u00e0o c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed tu\u00e2n th\u1ee7 t\u0103ng g\u1ea5p nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP t\u0103ng c\u01b0\u1eddng ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng. Ch\u00eanh l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai thu\u1ebf v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng ph\u00e1t hi\u1ec7n nhanh h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed9 m\u00e1y thu\u1ebf sau s\u00e1p nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p t\u1ea1i H\u00e0 Nam, Nam \u0110\u1ecbnh c\u0169 nay thu\u1ed9c Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh. H\u1ed3 s\u01a1, \u0111\u1ecba ch\u1ec9, h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u1ed3ng b\u1ed9 \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch khi \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf t\u00e0i ki\u1ec3m to\u00e1n n\u1eb7ng h\u01a1n:<\/b><span style=\"font-weight: 400;\"> Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u0103ng l\u00ean 5 n\u0103m, \u0111\u1ed3ng ngh\u0129a sai ph\u1ea1m c\u1ee7a b\u00e1o c\u00e1o n\u0103m 2022 v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd v\u00e0o n\u0103m 2027.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khong_kiem_toan_dung_quy_dinh_bi_phat_bao_nhieu\"><\/span><b>Kh\u00f4ng ki\u1ec3m to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 18\/8\/2025, quy \u0111\u1ecbnh ri\u00eang c\u00e1c h\u00e0nh vi vi ph\u1ea1m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng l\u1ed7i doanh nghi\u1ec7p t\u1ea1i Ninh B\u00ecnh hay m\u1eafc nh\u1ea5t:<\/span><\/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=\"text-align: center; width: 41.6834%;\"><b>H\u00e0nh vi vi ph\u1ea1m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/b><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n<\/b><\/td>\n<td style=\"text-align: center; width: 33.1663%;\"><b>Bi\u1ec7n ph\u00e1p \u0111i k\u00e8m<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">Giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n thi\u1ebfu n\u1ed9i dung theo quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">Bu\u1ed9c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">Giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n ch\u1eadm h\u01a1n th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">Bu\u1ed9c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">Giao k\u1ebft h\u1ee3p \u0111\u1ed3ng sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 40 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">Bu\u1ed9c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">40 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1ea3i tr\u00ecnh n\u1ed9i dung ngo\u1ea1i tr\u1eeb khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">40 &#8211; 60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">Bu\u1ed9c gi\u1ea3i tr\u00ecnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">Ch\u1ecdn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">60 &#8211; 80 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">G\u1ea5p \u0111\u00f4i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u cho ki\u1ec3m to\u00e1n vi\u00ean<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">80 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">G\u1ea5p \u0111\u00f4i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.6834%;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p t\u00e0i li\u1ec7u sai l\u1ec7ch, che gi\u1ea5u vi ph\u1ea1m, c\u1ea3n tr\u1edf cu\u1ed9c ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">100 &#8211; 200 tri\u1ec7u \u0111\u1ed3ng (t\u00e1i ph\u1ea1m: 200 &#8211; 400 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"width: 33.1663%; text-align: center;\"><span style=\"font-weight: 400;\">G\u1ea5p \u0111\u00f4i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh th\u01b0\u1eddng ch\u01b0a ph\u1ea3i thi\u1ec7t h\u1ea1i l\u1edbn nh\u1ea5t. \u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn c\u00f3 th\u1ec3 khi\u1ebfn ng\u00e2n h\u00e0ng si\u1ebft h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u00ec ho\u00e3n r\u00f3t v\u1ed1n, v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m.<\/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=\"Quy_trinh_dich_vu_kiem_toan_Ninh_Binh_chuan_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh chu\u1ea9n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6793\" aria-describedby=\"caption-attachment-6793\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6793\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Ninh-Binh-chuan-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh chu\u1ea9n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Ninh-Binh-chuan-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Ninh-Binh-chuan-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Ninh-Binh-chuan-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Ninh-Binh-chuan-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Ninh-Binh-chuan-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6793\" class=\"wp-caption-text\">Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh chu\u1ea9n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea1t chu\u1ea9n VSA th\u01b0\u1eddng k\u00e9o d\u00e0i 4 \u0111\u1ebfn 8 tu\u1ea7n t\u00f9y quy m\u00f4. Quy tr\u00ecnh d\u01b0\u1edbi \u0111\u00e2y l\u00e0 khung m\u00e0 MAN &#8211; Master Accountant Network \u00e1p d\u1ee5ng cho kh\u00e1ch h\u00e0ng t\u1ea1i Ninh B\u00ecnh v\u00e0 c\u00e1c t\u1ec9nh l\u00e2n c\u1eadn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_bao_gia_dich_vu_kiem_toan_Ninh_Binh\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm hi\u1ec3u ng\u00e0nh ngh\u1ec1, quy m\u00f4 doanh thu, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch, \u0111\u1eb7c th\u00f9 nh\u01b0 gia c\u00f4ng xu\u1ea5t kh\u1ea9u hay h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. \u0110\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ed9c l\u1eadp theo chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. K\u1ebft qu\u1ea3 l\u00e0 b\u00e1o gi\u00e1 v\u00e0 k\u1ebf ho\u1ea1ch th\u1eddi gian s\u01a1 b\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Ky_hop_dong_kiem_toan_dung_thoi_han\"><\/span><b>B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u00fang th\u1eddi h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ph\u1ea3i c\u00f3 \u0111\u1ee7 n\u1ed9i dung theo VSA 210: m\u1ee5c ti\u00eau, ph\u1ea1m vi, tr\u00e1ch nhi\u1ec7m hai b\u00ean, h\u00ecnh th\u1ee9c b\u00e1o c\u00e1o, ph\u00ed v\u00e0 th\u1eddi gian. K\u00fd tr\u01b0\u1edbc ng\u00e0y 1\/12 v\u1edbi n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 31\/12 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh m\u1ee9c ph\u1ea1t 10 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_ke_hoach_va_xac_dinh_muc_trong_yeu\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ki\u1ec3m to\u00e1n t\u00ecm hi\u1ec3u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, nh\u1eadn di\u1ec7n r\u1ee7i ro sai s\u00f3t tr\u1ecdng y\u1ebfu (VSA 315) v\u00e0 x\u00e1c l\u1eadp m\u1ee9c tr\u1ecdng y\u1ebfu (VSA 320). \u1ede b\u01b0\u1edbc n\u00e0y, c\u00e1c kho\u1ea3n m\u1ee5c r\u1ee7i ro cao nh\u01b0 h\u00e0ng t\u1ed3n kho, doanh thu, chi ph\u00ed l\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Chung_kien_kiem_ke_cuoi_nam\"><\/span><b>B\u01b0\u1edbc 4: Ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 m\u1eb7t t\u1ea1i kho, x\u01b0\u1edfng v\u00e0o th\u1eddi \u0111i\u1ec3m 31\/12 \u0111\u1ec3 quan s\u00e1t ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n m\u1eb7t (VSA 501). B\u1ecf l\u1ee1 b\u01b0\u1edbc n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u1edf c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Thuc_hien_kiem_toan_tai_doanh_nghiep\"><\/span><b>B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t v\u1edbi chu tr\u00ecnh b\u00e1n h\u00e0ng, mua h\u00e0ng, ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u01b0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (VSA 505).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1edd khai h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf: thu\u1ebf TNDN, GTGT, TNCN, giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Trao_doi_ket_qua_va_but_toan_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 6: Trao \u0111\u1ed5i k\u1ebft qu\u1ea3 v\u00e0 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean g\u1eedi d\u1ef1 th\u1ea3o b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, th\u01b0 qu\u1ea3n l\u00fd v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi Ban Gi\u00e1m \u0111\u1ed1c. Doanh nghi\u1ec7p k\u00fd th\u01b0 gi\u1ea3i tr\u00ecnh (VSA 580). \u0110\u00e2y l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 s\u1eeda sai s\u00f3t tr\u01b0\u1edbc khi s\u1ed1 li\u1ec7u ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Phat_hanh_bao_cao_kiem_toan_va_ho_tro_sau_kiem_toan\"><\/span><b>B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 sau ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh theo VSA 700, 705, 706. Sau \u0111\u00f3, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh chuy\u00ean nghi\u1ec7p c\u00f2n h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng ho\u1eb7c c\u00f4ng ty m\u1eb9 khi c\u00f3 c\u00e2u h\u1ecfi v\u1ec1 s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Doanh_nghiep_hay_gap_rui_ro_gi_voi_dich_vu_kiem_toan_Ninh_Binh\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p hay g\u1eb7p r\u1ee7i ro g\u00ec v\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\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 ph\u1ea7n l\u1edbn r\u1ee7i ro thu\u1ebf kh\u00f4ng n\u1eb1m \u1edf nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p. Ch\u00fang n\u1eb1m \u1edf nh\u1eefng vi\u1ec7c nh\u1ecf b\u1ecb b\u1ecf qua t\u1eeb \u0111\u1ea7u n\u0103m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m t\u00ecnh hu\u1ed1ng l\u1eb7p l\u1ea1i nhi\u1ec1u nh\u1ea5t trong h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p mi\u1ec1n B\u1eafc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_1_Tuong_doanh_nghiep_FDI_nho_duoc_mien_kiem_toan\"><\/span><b>R\u1ee7i ro 1: T\u01b0\u1edfng doanh nghi\u1ec7p FDI nh\u1ecf \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u c\u00f4ng ty v\u1ed1n ngo\u1ea1i quy m\u00f4 v\u00e0i ch\u1ee5c lao \u0111\u1ed9ng t\u1ea1i c\u00e1c c\u1ee5m c\u00f4ng nghi\u1ec7p cho r\u1eb1ng ti\u00eau ch\u00ed &#8220;quy m\u00f4 l\u1edbn&#8221; c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP gi\u00fap h\u1ecd tho\u00e1t ngh\u0129a v\u1ee5. Th\u1ef1c t\u1ebf, C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh doanh nghi\u1ec7p FDI ph\u1ea3i ki\u1ec3m to\u00e1n h\u1eb1ng n\u0103m, kh\u00f4ng ph\u1ee5 thu\u1ed9c quy m\u00f4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_2_Xac_dinh_sai_nam_bat_dau_kiem_toan_bat_buoc\"><\/span><b>R\u1ee7i ro 2: X\u00e1c \u0111\u1ecbnh sai n\u0103m b\u1eaft \u0111\u1ea7u ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong n\u01b0\u1edbc t\u0103ng tr\u01b0\u1edfng nhanh th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa n\u0103m \u0111\u1ea1t ti\u00eau ch\u00ed v\u00e0 n\u0103m ph\u1ea3i ki\u1ec3m to\u00e1n. Nguy\u00ean t\u1eafc l\u00e0 d\u00f9ng s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. N\u1ebfu b\u00e1o c\u00e1o n\u0103m 2025 \u0111\u1ea1t 2\/3 ti\u00eau ch\u00ed, n\u0103m 2026 ph\u1ea3i ki\u1ec3m to\u00e1n v\u00e0 h\u1ee3p \u0111\u1ed3ng ph\u1ea3i k\u00fd tr\u01b0\u1edbc 1\/12\/2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_3_Goi_kiem_toan_vao_thang_3_khi_da_qua_muon\"><\/span><b>R\u1ee7i ro 3: G\u1ecdi ki\u1ec3m to\u00e1n v\u00e0o th\u00e1ng 3, khi \u0111\u00e3 qu\u00e1 mu\u1ed9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u00fd h\u1ee3p \u0111\u1ed3ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m \u0111\u1ed3ng ngh\u0129a ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea. V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 h\u00e0ng t\u1ed3n kho l\u1edbn, h\u1ec7 qu\u1ea3 g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn l\u00e0 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb. Chi ph\u00ed kh\u1eafc ph\u1ee5c, g\u1ed3m th\u1ee7 t\u1ee5c thay th\u1ebf v\u00e0 ki\u1ec3m k\u00ea l\u00f9i ng\u00e0y, th\u01b0\u1eddng cao h\u01a1n 20 &#8211; 30% ph\u00ed ki\u1ec3m to\u00e1n ban \u0111\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_4_So_lieu_kiem_toan_lech_to_khai_quyet_toan_thue\"><\/span><b>R\u1ee7i ro 4: S\u1ed1 li\u1ec7u ki\u1ec3m to\u00e1n l\u1ec7ch t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau ki\u1ec3m to\u00e1n, l\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, nh\u01b0ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung t\u01b0\u01a1ng \u1ee9ng. V\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u1ed9 l\u1ec7ch n\u00e0y l\u00e0 t\u00edn hi\u1ec7u \u0111\u1ea7u ti\u00ean khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ch\u1ecdn ki\u1ec3m tra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_5_Ho_so_chua_dong_bo_sau_sap_nhap_dia_gioi\"><\/span><b>R\u1ee7i ro 5: H\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ed3ng b\u1ed9 sau s\u00e1p nh\u1eadp \u0111\u1ecba gi\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, gi\u1ea5y ph\u00e9p mang \u0111\u1ecba ch\u1ec9 c\u0169 thu\u1ed9c H\u00e0 Nam, Nam \u0110\u1ecbnh c\u00f3 th\u1ec3 l\u00e0m ch\u1eadm th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn v\u00e0 \u0111\u1ed1i chi\u1ebfu. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n b\u1eb1ng ch\u1ee9ng nh\u1ea5t qu\u00e1n, n\u00ean m\u1ed7i ch\u00eanh l\u1ec7ch \u0111\u1ecba ch\u1ec9 l\u00e0 th\u00eam m\u1ed9t th\u1ee7 t\u1ee5c gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Meo_nghe_nghiep_tu_goc_nhin_kiem_toan_vien_lau_nam\"><\/span><b>\uacbd\ub825 \uc788\ub294 \ud68c\uacc4 \uac10\uc0ac\uc778\uc758 \uc2dc\uac01\uc5d0\uc11c \ubcf8 \ucee4\ub9ac\uc5b4 \uc870\uc5b8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, nh\u1eefng th\u00f3i quen sau gi\u00fap doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh hi\u1ec7u qu\u1ea3 h\u01a1n, r\u00fat ng\u1eafn 30 &#8211; 40% th\u1eddi gian ki\u1ec3m to\u00e1n v\u00e0 gi\u1ea3m r\u00f5 r\u1ec7t r\u1ee7i ro thu\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb danh m\u1ee5c t\u00e0i li\u1ec7u (PBC list) t\u1eeb th\u00e1ng 11, kh\u00f4ng \u0111\u1ee3i ki\u1ec3m to\u00e1n vi\u00ean y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ngay \u0111\u1ea7u th\u00e1ng 1, tr\u01b0\u1edbc k\u1ef3 ngh\u1ec9 T\u1ebft Nguy\u00ean \u0111\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu t\u1edd khai h\u1ea3i quan, \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi s\u1ed5 kho m\u1ed7i qu\u00fd n\u1ebfu l\u00e0m gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u, kh\u00f4ng ph\u1ea3i sau khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai b\u1ed5 sung t\u1edd khai thu\u1ebf ngay sau khi nh\u1eadn b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"MAN_giai_quyet_cac_van_de_kiem_toan_cua_doanh_nghiep_Ninh_Binh_nhu_the_nao\"><\/span><b>MAN gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p Ninh B\u00ecnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u r\u1ee7i ro m\u1edbi l\u00e0 m\u1ed9t n\u1eeda v\u1ea5n \u0111\u1ec1. N\u1eeda c\u00f2n l\u1ea1i l\u00e0 c\u00f3 \u0111\u1ed9i ng\u0169 x\u1eed l\u00fd \u0111\u01b0\u1ee3c ngay trong m\u00f9a cao \u0111i\u1ec3m t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o b\u1ed1n \u0111i\u1ec3m ngh\u1ebdn m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ngay t\u1eeb \u0111\u1ea7u:<\/b><span style=\"font-weight: 400;\"> R\u00e0 so\u00e1t mi\u1ec5n ph\u00ed 3 ti\u00eau ch\u00ed quy m\u00f4 l\u1edbn, x\u00e1c \u0111\u1ecbnh n\u0103m b\u1eaft \u0111\u1ea7u ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 l\u1ecbch k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m to\u00e1n g\u1eafn v\u1edbi qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> M\u1ed7i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111i k\u00e8m ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng thu\u1ebf TNDN, GTGT, TNCN v\u00e0 h\u01b0\u1edbng d\u1eabn khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1eafc ph\u1ee5c h\u1ed3 s\u01a1 t\u1ed3n \u0111\u1ecdng:<\/b><span style=\"font-weight: 400;\"> H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n, x\u1eed l\u00fd s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed3ng h\u00e0nh sau b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3i tr\u00ecnh \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, h\u1ed7 tr\u1ee3 khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><b>C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh linh ho\u1ea1t theo quy m\u00f4:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u00f3i Tu\u00e2n th\u1ee7:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho doanh nghi\u1ec7p quy m\u00f4 v\u1eeba, doanh nghi\u1ec7p FDI m\u1edbi th\u00e0nh l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u00f3i Tu\u00e2n th\u1ee7 v\u00e0 Thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ebft h\u1ee3p r\u00e0 so\u00e1t quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN tr\u01b0\u1edbc h\u1ea1n n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u00f3i T\u1eadp \u0111o\u00e0n:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t, t\u1ed5ng h\u1ee3p; so\u00e1t x\u00e9t b\u00e1n ni\u00ean; b\u00e1o c\u00e1o theo y\u00eau c\u1ea7u c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u00f3i D\u1ef1 \u00e1n:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh cho nh\u00e0 x\u01b0\u1edfng, h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_kiem_toan_Ninh_Binh_la_bao_nhieu\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ee5 thu\u1ed9c ch\u1ee7 y\u1ebfu v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, kh\u00f4ng ch\u1ec9 v\u00e0o doanh thu. S\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u00e0ng t\u1ed3n kho, ch\u1ea5t l\u01b0\u1ee3ng s\u1ed5 s\u00e1ch v\u00e0 vi\u1ec7c c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 hay kh\u00f4ng \u0111\u1ec1u l\u00e0m thay \u0111\u1ed5i b\u00e1o gi\u00e1. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p \u01b0\u1edbc l\u01b0\u1ee3ng ng\u00e2n s\u00e1ch ban \u0111\u1ea7u cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uac10\uc0ac \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0ac\uc5c5 \uaddc\ubaa8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uc785<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucc38\uace0 \uc790\ub8cc \uac10\uc0ac \uc218\uc218\ub8cc(\ubbf8\uad6d \ub2ec\ub7ec)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc0ac\uc5c5\uc740 \uc544\uc9c1 \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\uc9c1 \uc218\uc775\uc740 \uc5c6\uc9c0\ub9cc, \uc9c0\ucd9c\uc740 \uc801\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450~550\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\uc5b5 VND\uc5d0\uc11c 100\uc5b5 VND\uae4c\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600~750\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc911\uc18c\uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100\uc5b5~300\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750~950\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uaf64 \ud070 \uc0ac\uc5c5\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300\uc5b5~500\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">950~1,350\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\uc5b5~800\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,350~1,700\ub2ec\ub7ec<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub9e4\uc6b0 \ud070 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1000\uc5b5 VND \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,700\ub2ec\ub7ec\ubd80\ud130<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \uc704\uc758 \uc218\uc218\ub8cc\ub294 \ucc38\uace0\uc6a9\uc774\uba70 \uc138\uae08\uc740 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uac10\uc0ac \ube44\uc6a9\uc740 \uac01 \uc0ac\uc5c5\uccb4\uc758 \uae30\ub85d \ubc0f \uc2e4\uc81c \uc6b4\uc601 \uc0c1\ud669\uc744 \uc870\uc0ac\ud558\uace0 \ud3c9\uac00\ud558\uc5ec \uc0b0\uc815\ub418\uba70, \uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0b0\uc5c5 \ubc0f \ube44\uc988\ub2c8\uc2a4 \ubd80\ubb38<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubc0f \uc0ac\uc5c5 \uaddc\ubaa8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc785\ub825 \ubc0f \ucd9c\ub825 \uc1a1\uc7a5 \uc218<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc790\ubcf8\/\uc815\uad00 \uc790\ubcf8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790 \uc218<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb38\uc11c\uc758 \ubcf5\uc7a1\uc131\uacfc \uac10\uc0ac \uc5c5\ubb34\uc758 \ubc94\uc704.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uc5d0 \uc5f0\ub77d\ud558\uc2dc\uba74 \ubb34\ub8cc \ud504\ub85c\ud544 \uac80\ud1a0\uc640 \uadc0\uc0ac\uc758 \uc0ac\uc5c5 \uc0c1\ud669\uc5d0 \ub9de\ucd98 \uc815\ud655\ud55c \uacac\uc801\uc744 \ubc1b\uc544\ubcf4\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_lua_chon_MAN_cho_dich_vu_kiem_toan_Ninh_Binh\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn MAN cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi ng\u01b0\u1eddi k\u00fd \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ebfn c\u00f9ng. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra k\u1ef9 ba y\u1ebfu t\u1ed1 d\u01b0\u1edbi \u0111\u00e2y tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_CPA_va_chung_chi_hanh_nghe_co_duoc_cong_khai_khong\"><\/span><b>\u0110\u1ed9i ng\u0169 CPA v\u00e0 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u01b0\u1ee3c c\u00f4ng khai kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o do ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam) v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c k\u00fd ph\u00e1t h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 tra c\u1ee9u tr\u01b0\u1edbc khi k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN c\u00f3 tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u1ec1 ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, hi\u1ec3u c\u00e1ch c\u01a1 quan thu\u1ebf \u0111\u1ecdc m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi d\u00f9ng d\u1ecbch v\u1ee5 \u0111\u00e1nh gi\u00e1 b\u1eb1ng h\u00e0nh \u0111\u1ed9ng: h\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_bao_mat_va_trach_nhiem_phap_ly_duoc_dam_bao_ra_sao\"><\/span><b>Cam k\u1ebft b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn b\u1ea3o m\u1eadt \u0111\u01b0\u1ee3c k\u00fd k\u00e8m h\u1ee3p \u0111\u1ed3ng, \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 th\u00e0nh vi\u00ean nh\u00f3m ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, ph\u00e2n quy\u1ec1n truy c\u1eadp theo t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i kh\u00e1ch h\u00e0ng khi ph\u00e1t sinh sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n theo \u0111\u00fang gi\u1edbi h\u1ea1n s\u1ed1 n\u0103m li\u00ean t\u1ee5c m\u00e0 ph\u00e1p lu\u1eadt cho ph\u00e9p, gi\u1eef v\u1eefng t\u00ednh \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Ninh_Binh_cua_MAN_phuc_vu_nhung_khu_vuc_nao\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh c\u1ee7a MAN ph\u1ee5c v\u1ee5 nh\u1eefng khu v\u1ef1c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Ninh B\u00ecnh, \u0111\u1ed9i ng\u0169 c\u1ee7a MAN th\u01b0\u1eddng xuy\u00ean l\u00e0m vi\u1ec7c v\u1edbi doanh nghi\u1ec7p quanh khu v\u1ef1c Hoa L\u01b0, Tam \u0110i\u1ec7p, Ph\u1ee7 L\u00fd, Duy Ti\u00ean v\u00e0 Nam \u0110\u1ecbnh, c\u00f9ng c\u00e1c khu c\u00f4ng nghi\u1ec7p Gi\u00e1n Kh\u1ea9u, Kh\u00e1nh Ph\u00fa, \u0110\u1ed3ng V\u0103n, H\u00f2a X\u00e1, B\u1ea3o Minh. V\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh, l\u1ecbch ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed tr\u1ef1c ti\u1ebfp t\u1ea1i nh\u00e0 x\u01b0\u1edfng, kh\u00f4ng th\u1ef1c hi\u1ec7n t\u1eeb xa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i Ninh B\u00ecnh, MAN ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c, \u0111\u1eb7c bi\u1ec7t t\u1ea1i TP.HCM (khu v\u1ef1c Qu\u1eadn 1, Qu\u1eadn 7 c\u0169), B\u00ecnh D\u01b0\u01a1ng c\u0169, \u0110\u1ed3ng Nai, H\u00e0 N\u1ed9i v\u00e0 B\u1eafc Ninh. M\u1ea1ng l\u01b0\u1edbi n\u00e0y gi\u00fap c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 nh\u00e0 m\u00e1y \u1edf nhi\u1ec1u t\u1ec9nh d\u00f9ng chung m\u1ed9t \u0111\u1ea7u m\u1ed1i ki\u1ec3m to\u00e1n, b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u h\u1ee3p nh\u1ea5t nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Dich_vu_kiem_toan_Ninh_Binh_go_rui_ro_cho_doanh_nghiep_may_FDI_ra_sao\"><\/span><b>Case study: D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh g\u1ee1 r\u1ee7i ro cho doanh nghi\u1ec7p may FDI ra sao?<\/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\u00e3 \u0111\u01b0\u1ee3c \u1ea9n danh theo cam k\u1ebft b\u1ea3o m\u1eadt v\u1edbi kh\u00e1ch h\u00e0ng. N\u00f3 cho th\u1ea5y d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh, khi \u0111\u01b0\u1ee3c tri\u1ec3n khai \u0111\u00fang th\u1eddi \u0111i\u1ec3m, c\u00f3 th\u1ec3 ng\u0103n m\u1ed9t kho\u1ea3n truy thu l\u1edbn.<\/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 TNHH Y, doanh nghi\u1ec7p may gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1ed1n H\u00e0n Qu\u1ed1c t\u1ea1i khu c\u00f4ng nghi\u1ec7p B\u1ea3o Minh, kho\u1ea3ng 850 lao \u0111\u1ed9ng. \u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u0169 r\u00fat lui v\u00e0o th\u00e1ng 1, khi doanh nghi\u1ec7p ch\u01b0a t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea c\u00f3 ch\u1ee9ng ki\u1ebfn. K\u1ebf to\u00e1n t\u1ef1 l\u1eadp b\u00e1o c\u00e1o, ghi nh\u1eadn chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi h\u1ea3i quan.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_MAN_xu_ly\"><\/span><b>C\u00e1ch MAN x\u1eed l\u00fd<\/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;\">Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ki\u1ec3m k\u00ea l\u00f9i ng\u00e0y, \u0111\u1ed1i chi\u1ebfu xu\u1ea5t nh\u1eadp t\u1ed3n t\u1eeb ng\u00e0y ki\u1ec3m k\u00ea v\u1ec1 31\/12 \u0111\u1ec3 c\u00f3 b\u1eb1ng ch\u1ee9ng thay th\u1ebf cho h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1ea3i, ph\u1ee5 li\u1ec7u v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ea3i quan, x\u00e1c \u0111\u1ecbnh kho\u1ea3ng 4,2 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb.<\/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, t\u00ednh l\u1ea1i thu\u1ebf TNDN v\u00e0 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p khai \u0111\u00fang tr\u01b0\u1edbc h\u1ea1n quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp th\u01b0 qu\u1ea3n l\u00fd \u0111\u1ec1 xu\u1ea5t quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c h\u1eb1ng qu\u00fd.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua\"><\/span><b>\uacb0\uacfc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u00e1t h\u00e0nh \u0111\u00fang h\u1ea1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh kho\u1ea3ng 840 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf TNDN tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n, tr\u00e1nh m\u1ee9c ph\u1ea1t 20% s\u1ed1 thu\u1ebf khai thi\u1ebfu (kho\u1ea3ng 168 tri\u1ec7u \u0111\u1ed3ng) c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m k\u1ebf ti\u1ebfp, th\u1eddi gian ki\u1ec3m to\u00e1n r\u00fat t\u1eeb 7 tu\u1ea7n xu\u1ed1ng c\u00f2n 4 tu\u1ea7n nh\u1edd quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 chu\u1ea9n h\u00f3a.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf trong giai \u0111o\u1ea1n t\u1ec9nh m\u1edf r\u1ed9ng quy m\u00f4 sau s\u00e1p nh\u1eadp. Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea s\u1ebd c\u00f3 b\u00e1o c\u00e1o s\u1ea1ch, s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf v\u00e0 v\u1ecb th\u1ebf t\u1ed1t h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Ninh B\u00ecnh ho\u1eb7c c\u00e1c khu c\u00f4ng nghi\u1ec7p l\u00e2n c\u1eadn, h\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n n\u0103m 2026 ngay t\u1eeb b\u00e2y gi\u1edd, tr\u01b0\u1edbc h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng ng\u00e0y 1\/12\/2026. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh tr\u1ecdn g\u00f3i, \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u1ea3o s\u00e1t, ki\u1ec3m to\u00e1n \u0111\u1ebfn gi\u1ea3i tr\u00ecnh sau b\u00e1o c\u00e1o. Li\u00ean h\u1ec7 MAN h\u00f4m nay \u0111\u1ec3 nh\u1eadn bu\u1ed5i kh\u1ea3o s\u00e1t v\u00e0 b\u00e1o gi\u00e1 mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \ud3c9\uac00 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\uc694\uccad\uc5d0 \ub530\ub978 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc644\ub8cc<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/\uc798\ub85c:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> - MAN(Master Accountant Network)\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uc790 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam)\ub85c\uc11c \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Ninh_Binh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_trong_nuoc_co_phai_dung_dich_vu_kiem_toan_Ninh_Binh_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf trong n\u01b0\u1edbc c\u00f3 ph\u1ea3i d\u00f9ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u1ea3i c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 ch\u01b0a \u0111\u1ea1t 2\/3 ti\u00eau ch\u00ed quy m\u00f4 l\u1edbn (tr\u00ean 200 lao \u0111\u1ed9ng, doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng). Tuy v\u1eady, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00e1o c\u00e1o \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_phai_ky_hop_dong_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>Khi n\u00e0o ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. V\u1edbi n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 31\/12\/2026, h\u1ea1n ch\u00f3t l\u00e0 1\/12\/2026. K\u00fd ch\u1eadm b\u1ecb ph\u1ea1t 10 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_kiem_toan_bao_cao_tai_chinh_bat_buoc_bi_phat_bao_nhieu\"><\/span><b>Kh\u00f4ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 40 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 5 n\u0103m, n\u00ean vi ph\u1ea1m c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_kiem_toan_Ninh_Binh_thuong_tu_bao_nhieu\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh th\u01b0\u1eddng t\u1eeb bao nhi\u00eau?<\/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 50 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c ph\u00ed tham kh\u1ea3o kho\u1ea3ng 25 &#8211; 40 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m. Ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c s\u1ed1 chi nh\u00e1nh, h\u00e0ng t\u1ed3n kho, ch\u1ea5t l\u01b0\u1ee3ng s\u1ed5 s\u00e1ch v\u00e0 vi\u1ec7c c\u00f3 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u hay kh\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mot_cuoc_kiem_toan_bao_cao_tai_chinh_mat_bao_lau\"><\/span><b>M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ea5t bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng 3 &#8211; 8 tu\u1ea7n t\u00ednh t\u1eeb khi l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o. Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb \u0111\u1ee7 t\u00e0i li\u1ec7u t\u1eeb th\u00e1ng 11 c\u00f3 th\u1ec3 r\u00fat ng\u1eafn 30 &#8211; 40% th\u1eddi gian.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_co_giup_doanh_nghiep_tranh_thanh_tra_thue_khong\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh thanh tra thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m tra thu\u1ebf. Tuy nhi\u00ean, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n v\u00e0 s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi t\u1edd khai gi\u00fap gi\u1ea3m m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_o_Ninh_Binh_chon_don_vi_kiem_toan_the_nao\"><\/span><b>Doanh nghi\u1ec7p FDI \u1edf Ninh B\u00ecnh ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ean \u0111\u01a1n v\u1ecb trong danh s\u00e1ch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1, x\u00e1c minh ch\u1ee9ng ch\u1ec9 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o, v\u00e0 \u01b0u ti\u00ean \u0111\u01a1n v\u1ecb hi\u1ec3u c\u1ea3 ki\u1ec3m to\u00e1n l\u1eabn qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf nh\u01b0 MAN &#8211; Master Accountant Network.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ninh B\u00ecnh \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p sau khi t\u1ec9nh Ninh B\u00ecnh m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ba t\u1ec9nh Ninh B\u00ecnh, H\u00e0 Nam v\u00e0 Nam \u0110\u1ecbnh n\u0103m 2025. T\u1ec9nh hi\u1ec7n c\u00f3 32 khu c\u00f4ng nghi\u1ec7p v\u1edbi t\u1ed5ng di\u1ec7n t\u00edch kho\u1ea3ng 7.760 ha, quy m\u00f4 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6790","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=6790"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6790\/revisions"}],"predecessor-version":[{"id":6798,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/6790\/revisions\/6798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6792"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=6790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=6790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=6790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}