{"id":4499,"date":"2026-01-04T20:49:37","date_gmt":"2026-01-05T03:49:37","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4499"},"modified":"2026-09-09T10:25:27","modified_gmt":"2026-09-09T03:25:27","slug":"bang-gia-dich-vu-kiem-toan-chi-tiet","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/","title":{"rendered":"\u041f\u0440\u0430\u0439\u0441-\u043b\u0438\u0441\u0442 \u043d\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043d\u0430 2026 \u0433\u043e\u0434"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1 2026, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng con s\u1ed1 kh\u00f4 khan, \u0111\u00f3 l\u00e0 t\u00e0i s\u1ea3n chi\u1ebfn l\u01b0\u1ee3c. M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p &#8220;v\u01b0\u1ee3t r\u00e0o&#8221; ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a v\u1eadn h\u00e0nh v\u00e0 c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n c\u00f3 b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n minh b\u1ea1ch, quy tr\u00ecnh hi\u1ec7n \u0111\u1ea1i v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam? B\u00e0i vi\u1ebft n\u00e0y ch\u00ednh l\u00e0 l\u1ed9 tr\u00ecnh chi ti\u1ebft d\u00e0nh cho b\u1ea1n.<\/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\">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\" 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Ap_dung_toan_dien_IFRS\" >\u00c1p d\u1ee5ng to\u00e0n di\u1ec7n IFRS<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Su_troi_day_cua_Kiem_toan_ESG\" >S\u1ef1 tr\u1ed7i d\u1eady c\u1ee7a Ki\u1ec3m to\u00e1n ESG<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Doanh_nghiep_ban_dang_doi_mat_voi_thach_thuc_nao\" >Doanh nghi\u1ec7p b\u1ea1n \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c n\u00e0o?<\/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\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#He_sinh_thai_Dich_vu_Kiem_toan_chuyen_nghiep_tai_MAN_%E2%80%93_Master_Accountant_Network\" >H\u1ec7 sinh th\u00e1i D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN &#8211; Master Accountant Network<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Nhom_I_Kiem_toan_Tuan_thu_va_Phap_ly_Compliance_Audit\" >Nh\u00f3m I: Ki\u1ec3m to\u00e1n Tu\u00e2n th\u1ee7 v\u00e0 Ph\u00e1p l\u00fd (Compliance Audit)<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Nhom_II_Kiem_toan_Quan_tri_Van_hanh_Operational_Audit\" >Nh\u00f3m II: Ki\u1ec3m to\u00e1n Qu\u1ea3n tr\u1ecb &amp; V\u1eadn h\u00e0nh (Operational Audit)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Nhom_III_Kiem_toan_Chuyen_biet_va_Tu_van_Special_Purpose_Audit\" >Nh\u00f3m III: Ki\u1ec3m to\u00e1n Chuy\u00ean bi\u1ec7t v\u00e0 T\u01b0 v\u1ea5n (Special Purpose Audit)<\/a><\/li><\/ul><\/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\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Tai_sao_doanh_nghiep_tin_chon_dich_vu_kiem_toan_cua_MAN\" >T\u1ea1i sao doanh nghi\u1ec7p tin ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a MAN?<\/a><\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Bao_gia_dich_vu_kiem_toan_chi_tiet_2026_tai_MAN\" >B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chi ti\u1ebft 2026 t\u1ea1i MAN<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Bao_gia_Kiem_toan_Bao_cao_tai_chinh_va_Soat_xet_Thue\" >B\u00e1o gi\u00e1 Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 So\u00e1t x\u00e9t Thu\u1ebf<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Bao_gia_Kiem_toan_xay_dung_va_Quyet_toan_du_an\" >B\u00e1o gi\u00e1 Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 Quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Bao_gia_Kiem_toan_noi_bo_va_Danh_gia_KSNB\" >B\u00e1o gi\u00e1 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u0110\u00e1nh gi\u00e1 KSNB<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Cac_yeu_to_tac_dong_den_chi_phi_kiem_toan_Tai_sao_bao_gia_co_su_chenh_lech\" >C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ph\u00ed ki\u1ec3m to\u00e1n: T\u1ea1i sao b\u00e1o gi\u00e1 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Phan_tich_chi_tiet_Loi_ich_cua_tung_loai_hinh_dich_vu\" >Ph\u00e2n t\u00edch chi ti\u1ebft: L\u1ee3i \u00edch c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Kiem_toan_bao_cao_tai_chinh_BCTC\" >Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Kiem_toan_noi_bo_Internal_Audit\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Internal Audit)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Danh_gia_he_thong_kiem_soat_noi_bo_KSNB\" >\u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Kiem_toan_theo_yeu_cau_Agreed-upon_Procedures\" >Ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u (Agreed-upon Procedures)<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Kiem_toan_Thue_Tax_Audit\" >Ki\u1ec3m to\u00e1n Thu\u1ebf (Tax Audit)<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Kiem_toan_xay_dung_va_Quyet_toan_du_an_hoan_thanh\" >Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 Quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Quy_trinh_su_dung_dich_vu_kiem_toan_tai_MAN\" >Quy tr\u00ecnh s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Buoc_1_Tiep_nhan_nhu_cau_va_tu_van_dinh_huong\" >B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn nhu c\u1ea7u v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ecbnh h\u01b0\u1edbng<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Buoc_2_Khao_sat_ho_so_va_lap_ke_hoach_kiem_toan\" >B\u01b0\u1edbc 2: Kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1 v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch 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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Buoc_3_Bao_gia_minh_bach_va_ky_ket_hop_dong\" >B\u01b0\u1edbc 3: B\u00e1o gi\u00e1 minh b\u1ea1ch v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Buoc_4_Trien_khai_kiem_toan_theo_chuan_muc\" >B\u01b0\u1edbc 4: Tri\u1ec3n khai ki\u1ec3m to\u00e1n theo chu\u1ea9n m\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Buoc_5_Phat_hanh_bao_cao_va_ho_tro_sau_kiem_toan\" >B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o 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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Huong_dan_doanh_nghiep_chuan_bi_ho_so_de_co_phi_kiem_toan_tot_nhat\" >H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec3 c\u00f3 ph\u00ed ki\u1ec3m to\u00e1n t\u1ed1t nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_2026\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 2026<\/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\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Doanh_nghiep_lo_lien_tuc_nhieu_nam_co_can_kiem_toan_thue_khong\" >Doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n 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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Kiem_toan_doc_lap_co_lam_thay_cong_viec_cua_ke_toan_khong\" >Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 l\u00e0m thay c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Phi_kiem_toan_co_the_thanh_toan_theo_giai_doan_khong\" >Ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 thanh to\u00e1n theo giai \u0111o\u1ea1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/#Neu_bao_cao_kiem_toan_co_Y_kien_ngoai_tru_thi_co_sao_khong\" >N\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb th\u00ec c\u00f3 sao kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Boi_canh_nganh_kiem_toan_nam_2026_Nhung_thay_doi_quan_trong\"><\/span><b>B\u1ed1i c\u1ea3nh ng\u00e0nh ki\u1ec3m to\u00e1n n\u0103m 2026: Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. Kh\u00f4ng c\u00f2n d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb gi\u1ea5y, ki\u1ec3m to\u00e1n hi\u1ec7n \u0111\u1ea1i \u0111\u00e3 chuy\u1ec3n m\u00ecnh sang ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u th\u1eddi gian th\u1ef1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_dung_toan_dien_IFRS\"><\/span><b>\u00c1p d\u1ee5ng to\u00e0n di\u1ec7n IFRS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) \u0111\u00e3 \u0111i v\u00e0o giai \u0111o\u1ea1n th\u1ef1c thi m\u1ea1nh m\u1ebd. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n ki\u1ec3m to\u00e1n theo VAS (Chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam) m\u00e0 c\u00f2n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi ng\u00f4n ng\u1eef t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n do \u0111\u00f2i h\u1ecfi tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao h\u01a1n t\u1eeb c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_troi_day_cua_Kiem_toan_ESG\"><\/span><b>S\u1ef1 tr\u1ed7i d\u1eady c\u1ee7a Ki\u1ec3m to\u00e1n ESG<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ESG (M\u00f4i tr\u01b0\u1eddng &#8211; X\u00e3 h\u1ed9i &#8211; Qu\u1ea3n tr\u1ecb) \u0111\u00e3 tr\u1edf th\u00e0nh ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c cho c\u00e1c doanh nghi\u1ec7p mu\u1ed1n ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n xanh ho\u1eb7c xu\u1ea5t kh\u1ea9u sang th\u1ecb tr\u01b0\u1eddng Ch\u00e2u \u00c2u. B\u00e1o gi\u00e1 ki\u1ec3m to\u00e1n n\u0103m 2026 hi\u1ec7n nay th\u01b0\u1eddng bao g\u1ed3m c\u1ea3 ph\u1ea7n h\u00e0nh \u0111\u00e1nh gi\u00e1 t\u00ednh b\u1ec1n v\u1eefng v\u00e0 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ban_dang_doi_mat_voi_thach_thuc_nao\"><\/span><b>Doanh nghi\u1ec7p b\u1ea1n \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi xem x\u00e9t v\u1ec1 chi ph\u00ed, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch nh\u1eefng &#8220;n\u1ed7i \u0111au&#8221; m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i khi\u1ebfn nhu c\u1ea7u ki\u1ec3m to\u00e1n tr\u1edf n\u00ean c\u1ea5p thi\u1ebft:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p l\u1ef1c tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd: C\u00e1c doanh nghi\u1ec7p FDI, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Sai ph\u1ea1m trong vi\u1ec7c ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea5t cao v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro t\u1eeb c\u00e1c k\u1ef3 thanh tra thu\u1ebf: Thu\u1ebf lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 &#8220;\u0111au \u0111\u1ea7u&#8221; nh\u1ea5t c\u1ee7a c\u00e1c ch\u1ee7 doanh nghi\u1ec7p. Vi\u1ec7c h\u1ea1ch to\u00e1n sai, thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c hi\u1ec3u sai quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 thi\u1ebfu minh b\u1ea1ch trong h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9: Khi quy m\u00f4 c\u00f4ng ty ph\u00e1t tri\u1ec3n qu\u00e1 nhanh, ban l\u00e3nh \u0111\u1ea1o kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t h\u1ebft m\u1ecdi giao d\u1ecbch. Th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n, gian l\u1eadn trong thu chi hay sai s\u00f3t trong qu\u1ea3n l\u00fd kho h\u00e0ng l\u00e0 nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng tr\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh tr\u1ea1ng quy\u1ebft to\u00e1n d\u1ef1 \u00e1n k\u00e9o d\u00e0i: Trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, vi\u1ec7c kh\u00f4ng th\u1ec3 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh khi\u1ebfn d\u00f2ng ti\u1ec1n b\u1ecb \u1ee9 \u0111\u1ecdng, kh\u00f4ng th\u1ec3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u1ed1n cho c\u00e1c d\u1ef1 \u00e1n ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_sinh_thai_Dich_vu_Kiem_toan_chuyen_nghiep_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>H\u1ec7 sinh th\u00e1i D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4618\" aria-describedby=\"caption-attachment-4618\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4618\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-sinh-thai-Dich-vu-Kiem-toan-chuyen-nghiep-tai-MAN-Master-Accountant-Network.jpg\" alt=\"He\u0323\u0302 sinh tha\u0301i Di\u0323ch vu\u0323 Kie\u0302\u0309m toa\u0301n chuye\u0302n nghie\u0323\u0302p ta\u0323i MAN - Master Accountant Network\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-sinh-thai-Dich-vu-Kiem-toan-chuyen-nghiep-tai-MAN-Master-Accountant-Network.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-sinh-thai-Dich-vu-Kiem-toan-chuyen-nghiep-tai-MAN-Master-Accountant-Network-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-sinh-thai-Dich-vu-Kiem-toan-chuyen-nghiep-tai-MAN-Master-Accountant-Network-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/He-sinh-thai-Dich-vu-Kiem-toan-chuyen-nghiep-tai-MAN-Master-Accountant-Network-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4618\" class=\"wp-caption-text\">He\u0323\u0302 sinh tha\u0301i Di\u0323ch vu\u0323 Kie\u0302\u0309m toa\u0301n chuye\u0302n nghie\u0323\u0302p ta\u0323i MAN &#8211; Master Accountant Network<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i ph\u00e2n t\u00e1ch d\u1ecbch v\u1ee5 th\u00e0nh c\u00e1c nh\u00f3m chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1ef1a ch\u1ecdn g\u00f3i gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t v\u1ec1 c\u1ea3 hi\u1ec7u qu\u1ea3 v\u00e0 chi ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_I_Kiem_toan_Tuan_thu_va_Phap_ly_Compliance_Audit\"><\/span><b>Nh\u00f3m I: Ki\u1ec3m to\u00e1n Tu\u00e2n th\u1ee7 v\u00e0 Ph\u00e1p l\u00fd (Compliance Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC):<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 d\u1ecbch v\u1ee5 c\u1ed1t l\u00f5i. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 x\u00e1c nh\u1eadn c\u00e1c con s\u1ed1 m\u00e0 c\u00f2n \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n, d\u1ef1 ph\u00f2ng r\u1ee7i ro v\u00e0 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn. Ch\u00fang t\u00f4i gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec3 t\u1ea5t to\u00e1n c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n song song v\u1edbi qu\u00e1 tr\u00ecnh thi c\u00f4ng \u0111\u1ec3 ki\u1ec3m so\u00e1t kh\u1ed1i l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 t\u00ednh ph\u00e1p l\u00fd c\u1ee7a h\u1ed3 s\u01a1 th\u1ea7u, gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai ph\u1ea1m v\u1ec1 t\u00e0i ch\u00ednh ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_II_Kiem_toan_Quan_tri_Van_hanh_Operational_Audit\"><\/span><b>Nh\u00f3m II: Ki\u1ec3m to\u00e1n Qu\u1ea3n tr\u1ecb &amp; V\u1eadn h\u00e0nh (Operational Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00e0nh cho ban l\u00e3nh \u0111\u1ea1o mu\u1ed1n \u0111i s\u00e2u v\u00e0o &#8220;b\u1ed9 m\u00e1y&#8221; \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a n\u0103ng su\u1ea5t v\u00e0 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u00f4ng ty.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;tai m\u1eaft&#8221; c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c, tu\u00e2n th\u1ee7 quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u gian l\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB):<\/b><span style=\"font-weight: 400;\"> M\u1ed9t h\u1ec7 th\u1ed1ng KSNB y\u1ebfu k\u00e9m gi\u1ed1ng nh\u01b0 m\u1ed9t ng\u00f4i nh\u00e0 kh\u00f4ng c\u00f3 c\u1eeda. Ch\u00fang t\u00f4i s\u1ebd r\u00e0 so\u00e1t t\u1eeb quy tr\u00ecnh mua h\u00e0ng, b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1 \u0111\u1ebfn qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, sau \u0111\u00f3 thi\u1ebft l\u1eadp c\u00e1c \u0111i\u1ec3m ki\u1ec3m so\u00e1t (control points) \u0111\u1ec3 ng\u0103n ch\u1eb7n r\u1ee7i ro.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_III_Kiem_toan_Chuyen_biet_va_Tu_van_Special_Purpose_Audit\"><\/span><b>Nh\u00f3m III: Ki\u1ec3m to\u00e1n Chuy\u00ean bi\u1ec7t v\u00e0 T\u01b0 v\u1ea5n (Special Purpose Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i quy\u1ebft c\u00e1c b\u00e0i to\u00e1n c\u1ee5 th\u1ec3 v\u00e0 c\u1ea5p b\u00e1ch trong qu\u00e1 tr\u00ecnh kinh doanh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n Thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n &#8220;di\u1ec5n t\u1eadp&#8221; m\u1ed9t k\u1ef3 thanh tra thu\u1ebf th\u1ef1c th\u1ee5. K\u1ebft qu\u1ea3 tr\u1ea3 v\u1ec1 l\u00e0 m\u1ed9t b\u1ea3n danh s\u00e1ch c\u00e1c l\u1ed7i sai, m\u1ee9c ph\u1ea1t d\u1ef1 ki\u1ebfn v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u (Due Diligence):<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh tin c\u1eady cho c\u00e1c th\u01b0\u01a1ng v\u1ee5 M&amp;A. Ch\u00fang t\u00f4i gi\u00fap b\u00ean mua hi\u1ec3u r\u00f5 &#8220;s\u1ee9c kh\u1ecfe&#8221; th\u1ef1c s\u1ef1 c\u1ee7a b\u00ean b\u00e1n, tr\u00e1nh mua ph\u1ea3i nh\u1eefng kho\u1ea3n n\u1ee3 \u1ea9n ho\u1eb7c r\u1ee7i ro ph\u00e1p l\u00fd ti\u1ec1m t\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_tin_chon_dich_vu_kiem_toan_cua_MAN\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p tin ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a MAN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4619\" aria-describedby=\"caption-attachment-4619\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4619\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-tin-chon-dich-vu-kiem-toan-cua-MAN.jpg\" alt=\"Ta\u0323i sao doanh nghie\u0323\u0302p tin cho\u0323n di\u0323ch vu\u0323 kie\u0302\u0309m toa\u0301n cu\u0309a MAN\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-tin-chon-dich-vu-kiem-toan-cua-MAN.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-tin-chon-dich-vu-kiem-toan-cua-MAN-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-tin-chon-dich-vu-kiem-toan-cua-MAN-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-tin-chon-dich-vu-kiem-toan-cua-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4619\" class=\"wp-caption-text\">Ta\u0323i sao doanh nghie\u0323\u0302p tin cho\u0323n di\u0323ch vu\u0323 kie\u0302\u0309m toa\u0301n cu\u0309a MAN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh y\u00eau c\u1ea7u minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng kh\u1eaft khe, vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o chi ph\u00ed m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, uy t\u00edn ph\u00e1p l\u00fd v\u00e0 gi\u00e1 tr\u1ecb t\u01b0 v\u1ea5n mang l\u1ea1i. MAN \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc tin ch\u1ecdn nh\u1edd nh\u1eefng l\u1ee3i th\u1ebf kh\u00e1c bi\u1ec7t sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Uy t\u00edn \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1eb3ng \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i n\u1eb1m trong danh s\u00e1ch c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed9i ng\u0169 CPA tinh hoa:<\/b><span style=\"font-weight: 400;\"> 100% tr\u01b0\u1edfng nh\u00f3m ki\u1ec3m to\u00e1n c\u00f3 ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam v\u00e0 nhi\u1ec1u ng\u01b0\u1eddi s\u1edf h\u1eefu b\u1eb1ng ACCA (Anh qu\u1ed1c) ho\u1eb7c CPA Australia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u01b0 v\u1ea5n thay v\u00ec ch\u1ec9 ki\u1ec3m tra:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 ch\u1ec9 ra l\u1ed7i sai m\u00e0 c\u00f2n h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u00fang v\u00e0 t\u1ed1i \u01b0u theo lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o m\u1eadt d\u1eef li\u1ec7u t\u1ed1i \u0111a:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i \u00e1p d\u1ee5ng ti\u00eau chu\u1ea9n b\u1ea3o m\u1eadt ISO 27001 cho to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o gi\u00e1 minh b\u1ea1ch:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh b\u1ea5t ng\u1edd. M\u1ecdi th\u1ee9 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bao_gia_dich_vu_kiem_toan_chi_tiet_2026_tai_MAN\"><\/span><b>B\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chi ti\u1ebft 2026 t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y mang t\u00ednh ch\u1ea5t tham kh\u1ea3o cho c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng. M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sau khi ch\u00fang t\u00f4i kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1 s\u01a1 b\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_gia_Kiem_toan_Bao_cao_tai_chinh_va_Soat_xet_Thue\"><\/span><b>B\u00e1o gi\u00e1 Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 So\u00e1t x\u00e9t Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng d\u1ef1 to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 so\u00e1t x\u00e9t thu\u1ebf, MAN x\u00e2y d\u1ef1ng b\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ef1a tr\u00ean quy m\u00f4 doanh thu h\u00e0ng n\u0103m, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u2013 thu\u1ebf v\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u01b0\u1edbi \u0111\u00e2y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, \u0111a chi nh\u00e1nh ho\u1eb7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9, chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t v\u00e0 b\u00e1o gi\u00e1 theo man-day \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 d\u1ecbch v\u1ee5.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh thu\/n\u0103m<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed ki\u1ec3m to\u00e1n tham kh\u1ea3o (USD)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 doanh thu, chi ph\u00ed \u00edt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450 \u2013 550 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1 \u2013 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600 \u2013 750 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 10 \u2013 30 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750 \u2013 950 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 kh\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 30 \u2013 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">950 \u2013 1.350 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 50 \u2013 80 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.350 \u2013 1.700 USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 r\u1ea5t l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1.700 USD<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #b84309;\"><b>L\u01afU \u00dd:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u00ed tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o v\u00e0 ch\u01b0a bao g\u1ed3m thu\u1ebf. Chi ph\u00ed ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean h\u1ed3 s\u01a1, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p, bao g\u1ed3m:<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #b84309;\">Ng\u00e0nh ngh\u1ec1 v\u00e0 l\u0129nh v\u1ef1c kinh doanh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #b84309;\">Doanh thu v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #b84309;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #b84309;\">V\u1ed1n \u0111\u1ea7u t\u01b0\/v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #b84309;\">S\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #b84309;\">M\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/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\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 mi\u1ec5n ph\u00ed, ch\u00ednh x\u00e1c theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_gia_Kiem_toan_xay_dung_va_Quyet_toan_du_an\"><\/span><b>B\u00e1o gi\u00e1 Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 Quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0, t\u00ednh ch\u1ea5t c\u00f4ng tr\u00ecnh, ngu\u1ed3n v\u1ed1n (ng\u00e2n s\u00e1ch, v\u1ed1n nh\u00e0 n\u01b0\u1edbc, FDI hay t\u01b0 nh\u00e2n) v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y mang t\u00ednh tham kh\u1ea3o, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo th\u00f4ng l\u1ec7 ngh\u1ec1 nghi\u1ec7p v\u00e0 khung \u0111\u1ecbnh m\u1ee9c hi\u1ec7n h\u00e0nh; \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u \u0111\u1eb7c th\u00f9, m\u1ee9c ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecbnh m\u1ee9c nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u ri\u00eang sau khi kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 Ki\u1ec3m to\u00e1n X\u00e2y d\u1ef1ng v\u00e0 Quy\u1ebft to\u00e1n d\u1ef1 \u00e1n tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 ph\u00ed (%)<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 5 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.6% &#8211; 0.8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5 t\u1ef7 &#8211; 50 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.4% &#8211; 0.6%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50 t\u1ef7 &#8211; 200 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.2% &#8211; 0.4%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150.000.000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 200 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo \u0111\u1ecbnh m\u1ee9c nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 \u0111\u1ec3 c\u00f3 chi\u1ebft kh\u1ea5u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Bao_gia_Kiem_toan_noi_bo_va_Danh_gia_KSNB\"><\/span><b>B\u00e1o gi\u00e1 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u0110\u00e1nh gi\u00e1 KSNB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB) \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean ph\u1ea1m vi c\u00f4ng vi\u1ec7c, quy m\u00f4 t\u1ed5 ch\u1ee9c, s\u1ed1 l\u01b0\u1ee3ng ph\u00f2ng ban v\u00e0 m\u1ee9c \u0111\u1ed9 tr\u01b0\u1edfng th\u00e0nh c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro hi\u1ec7n h\u1eefu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng b\u00e1o gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y mang t\u00ednh tham kh\u1ea3o, ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p mu\u1ed1n chu\u1ea9n h\u00f3a quy tr\u00ecnh, t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ki\u1ec3m so\u00e1t; \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n c\u00f3 y\u00eau c\u1ea7u chuy\u00ean s\u00e2u ho\u1eb7c ph\u1ea1m vi m\u1edf r\u1ed9ng, chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sau khi kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u0110\u00e1nh gi\u00e1 KSNB tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00ecnh c\u00f4ng vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u01a1n gi\u00e1 tham kh\u1ea3o<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp quy tr\u00ecnh KSNB (T\u1ea5t c\u1ea3 ph\u00f2ng ban)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ecdn g\u00f3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 150.000.000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng KSNB hi\u1ec7n h\u1eefu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 90.000.000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 (Qu\u00fd\/N\u0103m)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 70.000.000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chuy\u00ean \u0111\u1ec1 (V\u00ed d\u1ee5: Ki\u1ec3m to\u00e1n Kho)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u00ean \u0111\u1ec1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 40.000.000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_yeu_to_tac_dong_den_chi_phi_kiem_toan_Tai_sao_bao_gia_co_su_chenh_lech\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ph\u00ed ki\u1ec3m to\u00e1n: T\u1ea1i sao b\u00e1o gi\u00e1 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u kh\u00e1ch h\u00e0ng th\u1eafc m\u1eafc t\u1ea1i sao hai c\u00f4ng ty c\u00f3 c\u00f9ng m\u1ee9c doanh thu nh\u01b0ng ph\u00ed ki\u1ec3m to\u00e1n l\u1ea1i kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c y\u1ebfu t\u1ed1 then ch\u1ed1t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ea5t l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng ERP v\u00e0 s\u1ed1 h\u00f3a d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> N\u0103m 2026, c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u01b0u ti\u00ean doanh nghi\u1ec7p c\u00f3 d\u1eef li\u1ec7u &#8220;s\u1ea1ch&#8221;. N\u1ebfu b\u1ea1n d\u00f9ng SAP, Oracle ho\u1eb7c c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chu\u1ea9n h\u00f3a, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3m 5-10% ph\u00ed v\u00ec th\u1eddi gian x\u1eed l\u00fd d\u1eef li\u1ec7u nhanh h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0nh ngh\u1ec1 kinh doanh:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m c\u00f3 h\u1ed3 s\u01a1 r\u1ea5t \u0111\u01a1n gi\u1ea3n so v\u1edbi m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t c\u00f3 h\u00e0ng ngh\u00ecn m\u00e3 h\u00e0ng t\u1ed3n kho v\u00e0 h\u00e0ng tr\u0103m \u0111\u1ea1i l\u00fd. C\u00e1c ng\u00e0nh nh\u01b0 x\u00e2y d\u1ef1ng, x\u0103ng d\u1ea7u, b\u1ea5t \u0111\u1ed9ng s\u1ea3n lu\u00f4n c\u00f3 ph\u00ed cao h\u01a1n do \u0111\u1ed9 ph\u1ee9c t\u1ea1p trong h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 l\u01b0\u1ee3ng \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m k\u00ea:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p b\u1ea1n c\u00f3 kho h\u00e0ng tr\u1ea3i d\u00e0i t\u1eeb B\u1eafc v\u00e0o Nam, ch\u00fang t\u00f4i ph\u1ea3i c\u1eed nhi\u1ec1u nh\u00f3m ki\u1ec3m to\u00e1n vi\u00ean c\u00f9ng tham gia ki\u1ec3m k\u00ea t\u1ea1i c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m (cut-off). Chi ph\u00ed \u0111i l\u1ea1i v\u00e0 l\u01b0u tr\u00fa (per diem) s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) th\u01b0\u1eddng ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9. Vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi chuy\u00ean gia v\u1ec1 thu\u1ebf qu\u1ed1c t\u1ebf, do \u0111\u00f3 ph\u00ed s\u1ebd cao h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Y\u00eau c\u1ea7u b\u00e1o c\u00e1o ngo\u1ea1i ng\u1eef v\u00e0 chuy\u1ec3n \u0111\u1ed5i chu\u1ea9n m\u1ef1c:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c ph\u00e1t h\u00e0nh th\u00eam b\u00e1o c\u00e1o b\u1eb1ng ti\u1ebfng Anh, ti\u1ebfng Nh\u1eadt ho\u1eb7c ti\u1ebfng H\u00e0n v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 li\u1ec7u t\u1eeb VAS sang IFRS\/GAAP l\u00e0 m\u1ed9t ph\u1ea7n vi\u1ec7c \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_Loi_ich_cua_tung_loai_hinh_dich_vu\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft: L\u1ee3i \u00edch c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 gi\u00e1 tr\u1ecb m\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c, ch\u00fang t\u00f4i xin ph\u00e2n t\u00edch s\u00e2u h\u01a1n v\u1ec1 7 lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 \u0111\u00e3 n\u00eau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_BCTC\"><\/span><b>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c \u0111\u00f3ng d\u1ea5u \u0111\u1ecf v\u00e0o b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf hay ng\u00e2n h\u00e0ng. M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n BCTC th\u1ef1c th\u1ee5 gi\u00fap:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu trong vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u00e1i nh\u00ecn kh\u00e1ch quan cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_Internal_Audit\"><\/span><b>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Internal Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb \u0111\u1eafc l\u1ef1c. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd ki\u1ec3m tra:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh chi ti\u00eau c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c quy tr\u00ecnh mua s\u1eafm h\u00e0ng h\u00f3a (c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng n\u00e2ng gi\u00e1, m\u00f3c ngo\u1eb7c kh\u00f4ng?).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c c\u1ee7a b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo_KSNB\"><\/span><b>\u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i gi\u00fap b\u1ea1n x\u00e2y d\u1ef1ng m\u1ed9t &#8220;b\u1ea3n \u0111\u1ed3 r\u1ee7i ro&#8221;. Sau khi \u0111\u00e1nh gi\u00e1, doanh nghi\u1ec7p s\u1ebd bi\u1ebft ch\u00ednh x\u00e1c \u0111i\u1ec3m n\u00e0o trong quy tr\u00ecnh \u0111ang b\u1ecb h\u1ed5ng. V\u00ed d\u1ee5: Quy tr\u00ecnh ph\u00ea duy\u1ec7t thanh to\u00e1n qu\u00e1 l\u1ecfng l\u1ebbo d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ef1 \u00fd chi ti\u1ec1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_theo_yeu_cau_Agreed-upon_Procedures\"><\/span><b>Ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u (Agreed-upon Procedures)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 n\u00e0y linh ho\u1ea1t theo m\u1ee5c \u0111\u00edch c\u1ee7a kh\u00e1ch h\u00e0ng. B\u1ea1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ch\u00fang t\u00f4i ch\u1ec9 ki\u1ec3m tra ri\u00eang m\u1ea3ng &#8220;N\u1ee3 ph\u1ea3i thu&#8221; ho\u1eb7c ki\u1ec3m tra &#8220;T\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n&#8221; c\u1ee7a c\u00f4ng ty m\u00e0 b\u1ea1n \u0111\u1ecbnh mua l\u1ea1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_Thue_Tax_Audit\"><\/span><b>Ki\u1ec3m to\u00e1n Thu\u1ebf (Tax Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 d\u1ecbch v\u1ee5 mang t\u00ednh b\u1ea3o v\u1ec7 cao nh\u1ea5t. Ch\u00fang t\u00f4i kh\u00f4ng l\u00e0m thay c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf, m\u00e0 ch\u00fang t\u00f4i \u0111\u1ee9ng d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a m\u1ed9t Thanh tra thu\u1ebf \u0111\u1ec3 r\u00e0 so\u00e1t. Ch\u00fang t\u00f4i t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i thu\u1ebf TNDN m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng c\u00f3 \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_va_Quyet_toan_du_an_hoan_thanh\"><\/span><b>Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 Quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, &#8220;con s\u1ed1 tr\u00ean gi\u1ea5y&#8221; th\u01b0\u1eddng l\u1ec7ch xa &#8220;th\u1ef1c t\u1ebf t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng&#8221;. Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng gi\u00fap:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf thi c\u00f4ng qua \u0111o \u0111\u1ea1c v\u00e0 h\u1ed3 s\u01a1 nghi\u1ec7m thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, thay \u0111\u1ed5i \u0111\u01a1n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00fap d\u1ef1 \u00e1n nhanh ch\u00f3ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u1ed1n v\u00e0 quy\u1ebft to\u00e1n v\u1edbi nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_su_dung_dich_vu_kiem_toan_tai_MAN\"><\/span><b>Quy tr\u00ecnh s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e0i b\u1ea3n, tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_nhu_cau_va_tu_van_dinh_huong\"><\/span><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn nhu c\u1ea7u v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ecbnh h\u01b0\u1edbng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi doanh nghi\u1ec7p \u0111\u1ec3 n\u1eafm r\u00f5 m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n, lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5, ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd li\u00ean quan. T\u1eeb \u0111\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng ph\u1ea1m vi ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p, tr\u00e1nh ph\u00e1t sinh kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Khao_sat_ho_so_va_lap_ke_hoach_kiem_toan\"><\/span><b>B\u01b0\u1edbc 2: Kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1 v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u2013 thu\u1ebf v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Tr\u00ean c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro tr\u1ecdng y\u1ebfu, MAN x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p, th\u1eddi gian v\u00e0 nh\u00e2n s\u1ef1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Bao_gia_minh_bach_va_ky_ket_hop_dong\"><\/span><b>B\u01b0\u1edbc 3: B\u00e1o gi\u00e1 minh b\u1ea1ch v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean quy m\u00f4 doanh thu, ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1. Sau khi hai b\u00ean th\u1ed1ng nh\u1ea5t, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft r\u00f5 r\u00e0ng v\u1ec1 tr\u00e1ch nhi\u1ec7m, ti\u1ebfn \u0111\u1ed9 v\u00e0 cam k\u1ebft b\u1ea3o m\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Trien_khai_kiem_toan_theo_chuan_muc\"><\/span><b>B\u01b0\u1edbc 4: Tri\u1ec3n khai ki\u1ec3m to\u00e1n theo chu\u1ea9n m\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, trao \u0111\u1ed5i k\u1ecbp th\u1eddi c\u00e1c ph\u00e1t hi\u1ec7n tr\u1ecdng y\u1ebfu v\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_va_ho_tro_sau_kiem_toan\"><\/span><b>B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o 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 \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. MAN ti\u1ebfp t\u1ee5c \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 khi c\u00f3 y\u00eau c\u1ea7u li\u00ean quan.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_doanh_nghiep_chuan_bi_ho_so_de_co_phi_kiem_toan_tot_nhat\"><\/span><b>H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec3 c\u00f3 ph\u00ed ki\u1ec3m to\u00e1n t\u1ed1t nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m thi\u1ec3u gi\u1edd c\u00f4ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean (t\u1eeb \u0111\u00f3 gi\u1ea3m ph\u00ed d\u1ecbch v\u1ee5), doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea5y ph\u00e9p kinh doanh, \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty, danh s\u00e1ch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, k\u1ebft qu\u1ea3 kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng so\u00e1t x\u00e9t s\u01a1 b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed5 chi ti\u1ebft v\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c:<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 th\u1eddi gian ho\u1eb7c theo t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3:<\/b><span style=\"font-weight: 400;\"> H\u00e3y g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 \u0111\u1ebfn kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n v\u00e0o l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 v\u00e0 l\u01b0\u01a1ng:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn nh\u01b0 m\u1ed9t &#8220;g\u00e1nh n\u1eb7ng chi ph\u00ed&#8221; hay m\u1ed9t th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c kh\u00f3 ch\u1ecbu. Trong th\u1ebf gi\u1edbi kinh doanh \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng c\u1ee7a n\u0103m 2026, ki\u1ec3m to\u00e1n ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 b\u1ea3o hi\u1ec3m t\u1ed1t nh\u1ea5t cho s\u1ef1 th\u1ecbnh v\u01b0\u1ee3ng c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t b\u1ea3ng gi\u00e1 <a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan\/\">d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/a> minh b\u1ea1ch v\u00e0 m\u1ed9t \u0111\u1ed1i t\u00e1c t\u1eadn t\u00e2m s\u1ebd l\u00e0 b\u1ec7 ph\u00f3ng v\u1eefng ch\u1eafc \u0111\u1ec3 doanh nghi\u1ec7p b\u1ea1n v\u01b0\u01a1n xa.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_2026\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_lo_lien_tuc_nhieu_nam_co_can_kiem_toan_thue_khong\"><\/span>Doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n thu\u1ebf kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t c\u1ea7n. Khi doanh nghi\u1ec7p l\u1ed7, c\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra r\u1ea5t k\u1ef9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem \u0111\u00f3 l\u00e0 l\u1ed7 th\u1ef1c hay l\u1ed7 \u1ea3o do chuy\u1ec3n gi\u00e1 ho\u1eb7c h\u1ea1ch to\u00e1n sai chi ph\u00ed. Ki\u1ec3m to\u00e1n thu\u1ebf gi\u00fap b\u1ea1n b\u1ea3o v\u1ec7 s\u1ed1 l\u1ed7 \u0111\u00f3 \u0111\u1ec3 chuy\u1ec3n l\u1ed7 sang c\u00e1c n\u0103m c\u00f3 l\u00e3i sau n\u00e0y m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_co_lam_thay_cong_viec_cua_ke_toan_khong\"><\/span>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 l\u00e0m thay c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. Ki\u1ec3m to\u00e1n vi\u00ean ch\u1ec9 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 s\u1ef1 trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u do k\u1ebf to\u00e1n l\u1eadp. Tuy nhi\u00ean, ch\u00fang t\u00f4i s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_co_the_thanh_toan_theo_giai_doan_khong\"><\/span>Ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 thanh to\u00e1n theo giai \u0111o\u1ea1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Th\u00f4ng th\u01b0\u1eddng ch\u00fang t\u00f4i chia l\u00e0m 3 \u0111\u1ee3t: T\u1ea1m \u1ee9ng khi k\u00fd h\u1ee3p \u0111\u1ed3ng (30%), sau khi k\u1ebft th\u00fac \u0111\u1ee3t ki\u1ec3m to\u00e1n t\u1ea1i th\u1ef1c \u0111\u1ecba (40%) v\u00e0 thanh to\u00e1n ph\u1ea7n c\u00f2n l\u1ea1i khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_bao_cao_kiem_toan_co_Y_kien_ngoai_tru_thi_co_sao_khong\"><\/span>N\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u00dd ki\u1ebfn ngo\u1ea1i tr\u1eeb th\u00ec c\u00f3 sao kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o cho c\u00e1c b\u00ean li\u00ean quan. N\u00f3 c\u00f3 ngh\u0129a l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi m\u1ed9t v\u00e0i con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c gi\u00e1 c\u1ed5 phi\u1ebfu. Ch\u00fang t\u00f4i s\u1ebd t\u01b0 v\u1ea5n b\u1ea1n c\u00e1ch kh\u1eafc ph\u1ee5c c\u00e1c \u0111i\u1ec3m ngo\u1ea1i tr\u1eeb n\u00e0y trong n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.                    <\/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 l\u1ed7 li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n thu\u1ebf kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"R\u1ea5t c\u1ea7n. Khi doanh nghi\u1ec7p l\u1ed7, c\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra r\u1ea5t k\u1ef9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem \u0111\u00f3 l\u00e0 l\u1ed7 th\u1ef1c hay l\u1ed7 \u1ea3o do chuy\u1ec3n gi\u00e1 ho\u1eb7c h\u1ea1ch to\u00e1n sai chi ph\u00ed. 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M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p &#8220;v\u01b0\u1ee3t r\u00e0o&#8221; ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a v\u1eadn h\u00e0nh v\u00e0 c\u1ee7ng c\u1ed1 ni\u1ec1m [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":4617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[24,1,3],"tags":[],"class_list":["post-4499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bang-gia-dich-vu","category-blog","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/4499","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=4499"}],"version-history":[{"count":7,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/4499\/revisions"}],"predecessor-version":[{"id":6661,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/4499\/revisions\/6661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/4617"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=4499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=4499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=4499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}