{"id":2402,"date":"2025-09-05T00:24:20","date_gmt":"2025-09-05T07:24:20","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2402"},"modified":"2025-12-22T21:28:21","modified_gmt":"2025-12-23T04:28:21","slug":"luat-kiem-toan-doc-lap","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/","title":{"rendered":"\u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0438 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0430\u043a\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0437\u043d\u0430\u0442\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c."},"content":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean kh\u1eaft khe, t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c. Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi g\u00e1c c\u1ed5ng cho s\u1ef1 minh b\u1ea1ch n\u00e0y, gi\u00fap c\u00e1c b\u00ean li\u00ean quan c\u00f3 c\u00e1i nh\u00ecn trung th\u1ef1c nh\u1ea5t v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn th\u01b0\u1eddng xuy\u00ean vi ph\u1ea1m ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c thi\u1ebfu c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t ho\u1eb7c hi\u1ec3u ch\u01b0a \u0111\u00fang v\u1ec1 ph\u1ea1m vi b\u1eaft bu\u1ed9c c\u1ee7a lu\u1eadt. N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 Lu\u1eadt s\u1ed1 67\/2011\/QH12, c\u00f9ng v\u1edbi m\u1ed9t h\u1ec7 th\u1ed1ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111ang li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd n\u0103m 2025.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/ru\/luat-kiem-toan-doc-lap\/#Vai_tro_cua_Luat_Kiem_toan_doc_lap_trong_quan_tri_doanh_nghiep_va_thi_truong_von\" >Vai tr\u00f2 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hang_nam\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Nhung_thay_doi_quan_trong_va_che_tai_xu_phat_theo_quy_dinh_moi_2025\" >Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh m\u1edbi 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Pham_vi_va_cac_loai_hinh_dich_vu_kiem_toan_doc_lap_pho_bien\" >Ph\u1ea1m vi v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u1ed5 bi\u1ebfn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Quy_dinh_ve_kiem_toan_vien_va_dieu_kien_hanh_nghe_cua_don_vi_kiem_toan\" >Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#He_thong_van_ban_huong_dan_va_chuan_muc_nghe_nghiep\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Loi_khuyen_giup_doanh_nghiep_tuan_thu_Luat_Kiem_toan_doc_lap_hieu_qua\" >L\u1eddi khuy\u00ean gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7u qu\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_Luat_Kiem_toan_doc_lap\" >Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Tong_ket_ve_lo_trinh_minh_bach_tai_chinh_den_nam_2030\" >T\u1ed5ng k\u1ebft v\u1ec1 l\u1ed9 tr\u00ecnh minh b\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ebfn n\u0103m 2030<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap\/#Cac_dich_vu_khac\" >C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Luat_Kiem_toan_doc_lap_trong_quan_tri_doanh_nghiep_va_thi_truong_von\"><\/span>Vai tr\u00f2 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4145\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von.jpg\" alt=\"Vai tro\u0300 cu\u0309a Lua\u0323\u0302t Kie\u0302\u0309m toa\u0301n \u0111o\u0323\u0302c la\u0323\u0302p trong qua\u0309n tri\u0323 doanh nghie\u0323\u0302p va\u0300 thi\u0323 tru\u031bo\u031b\u0300ng vo\u0302\u0301n\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cua-Luat-Kiem-toan-doc-lap-trong-quan-tri-doanh-nghiep-va-thi-truong-von-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t r\u00e0o c\u1ea3n h\u00e0nh ch\u00ednh m\u00e0 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i. Khi th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch gi\u00e1 tr\u1ecb sau \u0111\u00e2y:<\/p>\n<ul>\n<li>Gi\u00fap minh b\u1ea1ch h\u00f3a th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a Ban \u0111i\u1ec1u h\u00e0nh v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/li>\n<li>X\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1eefng ch\u1eafc v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf khi h\u1ecd xem x\u00e9t r\u00f3t v\u1ed1n.<\/li>\n<li>\u0110\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c ph\u00e1t hi\u1ec7n s\u1edbm v\u00e0 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd, r\u1ee7i ro v\u1ec1 tham nh\u0169ng ho\u1eb7c l\u00e3ng ph\u00ed t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, ph\u00e1p lu\u1eadt x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u1eefng nh\u00f3m ch\u1ee7 th\u1ec3 ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4143\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam.jpg\" alt=\"\u0110o\u0302\u0301i tu\u031bo\u031b\u0323ng ba\u0306\u0301t buo\u0323\u0302c pha\u0309i kie\u0302\u0309m toa\u0301n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh ha\u0300ng na\u0306m\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh-hang-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng d\u01b0\u1edbi \u0111\u00e2y <strong>b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea1i ch\u00fang v\u00e0 quy\u1ec1n l\u1ee3i c\u00e1c b\u00ean li\u00ean quan:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111ang ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, b\u1ea5t k\u1ec3 quy m\u00f4 v\u1ed1n hay l\u0129nh v\u1ef1c kinh doanh.<\/li>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 c\u00e1c doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m.<\/li>\n<li>Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u00ed m\u1eadt qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7).<\/li>\n<li>C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/li>\n<li>C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia ho\u1eb7c d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p>M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng l\u00e0 doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t sao th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 t\u1eeb doanh nghi\u1ec7p nh\u1ecf l\u00ean doanh nghi\u1ec7p l\u1edbn ho\u1eb7c khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh sang c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_quan_trong_va_che_tai_xu_phat_theo_quy_dinh_moi_2025\"><\/span>Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh m\u1edbi 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u0103m 2025 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t trong vi\u1ec7c si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n. Theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng t\u0103ng n\u1eb7ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh r\u0103n \u0111e.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh c\u01a1 b\u1ea3n gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn tr\u1ef1c quan h\u01a1n:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">H\u00e0nh vi vi ph\u1ea1m<\/th>\n<th style=\"text-align: center;\">M\u1ee9c ph\u1ea1t d\u1ef1 ki\u1ebfn (Ngh\u1ecb \u0111\u1ecbnh 228\/2025\/N\u0110-CP)<\/th>\n<th style=\"text-align: center;\">H\u1ec7 qu\u1ea3 \u0111i k\u00e8m<\/th>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/td>\n<td>40.000.000\u0111 &#8211; 50.000.000\u0111<\/td>\n<td>Bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1ed5 sung<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n<\/td>\n<td>10.000.000\u0111 &#8211; 30.000.000\u0111<\/td>\n<td>C\u00f4ng khai danh s\u00e1ch vi ph\u1ea1m tr\u00ean c\u1ed5ng th\u00f4ng tin<\/td>\n<\/tr>\n<tr>\n<td>Gi\u1ea3 m\u1ea1o s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<td>C\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo ph\u00e1p lu\u1eadt h\u00ecnh s\u1ef1 t\u00f9y m\u1ee9c \u0111\u1ed9<\/td>\n<td>Thu h\u1ed3i gi\u1ea5y ph\u00e9p kinh doanh\/\u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u01b0u \u00fd r\u1eb1ng m\u1ee9c ph\u1ea1t ti\u1ec1n ch\u1ec9 l\u00e0 ph\u1ea7n n\u1ed5i c\u1ee7a t\u1ea3ng b\u0103ng ch\u00ecm. Khi vi ph\u1ea1m Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c h\u1ec7 qu\u1ea3 nghi\u00eam tr\u1ecdng kh\u00e1c nh\u01b0:<\/p>\n<ul>\n<li>B\u1ecb c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1eeb ch\u1ed1i ho\u1eb7c lo\u1ea1i h\u1ed3 s\u01a1 vay v\u1ed1n do kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u.<\/li>\n<li>Ch\u1ec9 s\u1ed1 x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p b\u1ecb s\u1ee5t gi\u1ea3m \u0111\u00e1ng k\u1ec3 tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1ed1n.<\/li>\n<li>R\u01a1i v\u00e0o danh s\u00e1ch \u0111en (Blacklist) c\u1ee7a c\u01a1 quan thu\u1ebf, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra chuy\u00ean s\u00e2u v\u00e0 th\u01b0\u1eddng xuy\u00ean h\u01a1n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_va_cac_loai_hinh_dich_vu_kiem_toan_doc_lap_pho_bien\"><\/span>Ph\u1ea1m vi v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u1ed5 bi\u1ebfn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp r\u1ea5t \u0111a d\u1ea1ng, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u01a1n v\u1ecb. C\u00e1c d\u1ecbch v\u1ee5 ch\u00ednh th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n<ul>\n<li>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3: \u0110\u00e2y l\u00e0 d\u1ecbch v\u1ee5 ph\u1ed5 bi\u1ebfn nh\u1ea5t nh\u1eb1m x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c con s\u1ed1 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li>Ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh: T\u1eadp trung v\u00e0o c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 v\u00e0 ho\u1ea1t \u0111\u1ed9ng: \u0110\u00e1nh gi\u00e1 xem doanh nghi\u1ec7p c\u00f3 \u0111ang tu\u00e2n th\u1ee7 c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh hay kh\u00f4ng.<\/li>\n<li>D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t: M\u1ed9t h\u00ecnh th\u1ee9c ki\u1ec3m tra v\u1edbi m\u1ee9c \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o th\u1ea5p h\u01a1n ki\u1ec3m to\u00e1n nh\u01b0ng l\u1ea1i r\u1ea5t h\u1eefu \u00edch cho c\u00e1c k\u1ef3 b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9.<\/li>\n<\/ul>\n<p>Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a b\u00e1o c\u00e1o.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_toan_vien_va_dieu_kien_hanh_nghe_cua_don_vi_kiem_toan\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1eb7t ra nh\u1eefng ti\u00eau chu\u1ea9n c\u1ef1c k\u1ef3 kh\u1eaft khe cho ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1. \u0110i\u1ec1u n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi nh\u1eefng sai s\u00f3t chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i l\u1edbn.<\/p>\n<ul>\n<li>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, bao g\u1ed3m t\u00ednh \u0111\u1ed9c l\u1eadp tuy\u1ec7t \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, t\u00ednh kh\u00e1ch quan trong vi\u1ec7c \u0111\u01b0a ra \u00fd ki\u1ebfn v\u00e0 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng.<\/li>\n<li>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 (CPA) c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n (CPE) t\u1ed1i thi\u1ec3u h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<li>Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t th\u1eadn tr\u1ecdng, tr\u00e1nh k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n &#8220;ma&#8221; ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 khi\u1ebfn b\u00e1o c\u00e1o kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd m\u00e0 c\u00f2n \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o r\u1ee7i ro ph\u00e1p l\u00fd k\u00e9p.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_huong_dan_va_chuan_muc_nghe_nghiep\"><\/span>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n hi\u1ec7n nay \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh d\u1ef1a tr\u00ean m\u1ed9t khung kh\u1ed5 ph\u00e1p l\u00fd \u0111\u1ed3ng b\u1ed9. Doanh nghi\u1ec7p v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n b\u00e1m s\u00e1t c\u00e1c v\u0103n b\u1ea3n sau:<\/p>\n<ul>\n<li>Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP: V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1ea5t v\u1ec1 vi\u1ec7c thi h\u00e0nh c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n<li>H\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA): \u0110\u00e2y l\u00e0 kim ch\u1ec9 nam cho m\u1ecdi thao t\u00e1c k\u1ef9 thu\u1eadt c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/li>\n<li>L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS: Vi\u1ec7t Nam \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd theo h\u01b0\u1edbng \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf, \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p l\u1edbn ph\u1ea3i chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng v\u1ec1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_khuyen_giup_doanh_nghiep_tuan_thu_Luat_Kiem_toan_doc_lap_hieu_qua\"><\/span>L\u1eddi khuy\u00ean gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n di\u1ec5n ra su\u00f4n s\u1ebb v\u00e0 mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1, c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc m\u1ed9t s\u1ed1 \u0111\u1ecbnh h\u01b0\u1edbng sau \u0111\u00e2y:<\/p>\n<ul>\n<li>L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean uy t\u00edn v\u00e0 danh s\u00e1ch c\u00e1c c\u00f4ng ty \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 h\u00e0ng n\u0103m. \u0110\u1eebng ch\u1ec9 nh\u00ecn v\u00e0o gi\u00e1 ph\u00ed th\u1ea5p nh\u1ea5t.<\/li>\n<li>Ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ch\u1ec9nh \u0111\u1ed1n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c hi\u1ec7n tr\u01b0\u1eddng.<\/li>\n<li>X\u00e2y d\u1ef1ng tinh th\u1ea7n ph\u1ed1i h\u1ee3p c\u1edfi m\u1edf, cung c\u1ea5p h\u1ed3 s\u01a1 k\u1ecbp th\u1eddi \u0111\u1ec3 tr\u00e1nh k\u00e9o d\u00e0i th\u1eddi gian ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh m\u00e2u thu\u1eabn d\u1eabn \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n gi\u1eefa k\u1ef3, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u00f4ng b\u00e1o cho c\u00e1c b\u00ean li\u00ean quan theo lu\u1eadt \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_Luat_Kiem_toan_doc_lap\"><\/span>Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<p>Doanh nghi\u1ec7p FDI m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00f3. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p FDI \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, k\u1ec3 c\u1ea3 khi ch\u01b0a c\u00f3 doanh thu ho\u1eb7c \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c trong bao l\u00e2u?<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb x\u00e1c nh\u1eadn cho s\u1ed1 li\u1ec7u c\u1ee7a m\u1ed9t k\u1ef3 t\u00e0i ch\u00ednh nh\u1ea5t \u0111\u1ecbnh. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c ng\u00e2n h\u00e0ng ho\u1eb7c ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd y\u00eau c\u1ea7u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<p>N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 ho\u1eb7c thuy\u1ebft minh b\u1ed5 sung trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 sau theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n hi\u1ec7n h\u00e0nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p FDI m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00f3. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p FDI \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, k\u1ec3 c\u1ea3 khi ch\u01b0a c\u00f3 doanh thu ho\u1eb7c \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c trong bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb x\u00e1c nh\u1eadn cho s\u1ed1 li\u1ec7u c\u1ee7a m\u1ed9t k\u1ef3 t\u00e0i ch\u00ednh nh\u1ea5t \u0111\u1ecbnh. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c ng\u00e2n h\u00e0ng ho\u1eb7c ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd y\u00eau c\u1ea7u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a n\u0103m t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 ho\u1eb7c thuy\u1ebft minh b\u1ed5 sung trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 sau theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n hi\u1ec7n h\u00e0nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2><span class=\"ez-toc-section\" id=\"Tong_ket_ve_lo_trinh_minh_bach_tai_chinh_den_nam_2030\"><\/span>T\u1ed5ng k\u1ebft v\u1ec1 l\u1ed9 tr\u00ecnh minh b\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ebfn n\u0103m 2030<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Nh\u00ecn v\u1ec1 t\u01b0\u01a1ng lai, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n theo h\u01b0\u1edbng h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. Vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 g\u00e1nh n\u1eb7ng chi ph\u00ed, m\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 cho s\u1ef1 minh b\u1ea1ch v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u00e0 c\u00f2n l\u00e0 b\u1ec7 ph\u00f3ng cho doanh nghi\u1ec7p Vi\u1ec7t v\u01b0\u01a1n t\u1ea7m th\u1ebf gi\u1edbi.<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>Th\u00f4ng tin li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">Ki\u1ec3m to\u00e1n:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Ki\u1ec3m To\u00e1n<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC<\/a><\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">B\u00e1o c\u00e1o thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">T\u01b0 v\u1ea5n Chuy\u1ec3n gi\u00e1<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n Thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Chuy\u1ec3n Gi\u00e1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch V\u1ee5 Giao D\u1ecbch Li\u00ean K\u1ebft<\/a><\/li>\n<li aria-level=\"1\">Ph\u00e1p l\u00fd:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea5y Ch\u1ee9ng Nh\u1eadn \u0110\u1ea7u T\u01b0\u00a0<\/a><\/li>\n<li aria-level=\"1\">Kh\u00e1c:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 Chuy\u1ec3n Gi\u00e1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch V\u1ee5 Giao D\u1ecbch Li\u00ean K\u1ebft<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n Ho\u1ea1t \u0111\u1ed9ng Doanh nghi\u1ec7p<\/a><\/li>\n<\/ul>\n<p>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a>\u00a0\u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean kh\u1eaft khe, t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c. Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-2402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-luat"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/2402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=2402"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/2402\/revisions"}],"predecessor-version":[{"id":4146,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/2402\/revisions\/4146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/4144"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=2402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=2402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=2402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}