{"id":4869,"date":"2026-02-02T19:53:00","date_gmt":"2026-02-03T02:53:00","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4869"},"modified":"2026-02-02T19:53:00","modified_gmt":"2026-02-03T02:53:00","slug":"phi-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0441\u0431\u043e\u0440\u044b \u0437\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0432 2026 \u0433\u043e\u0434\u0443"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 ti\u1ebfp t\u1ee5c l\u00e0 kho\u1ea3n chi ph\u00ed chi\u1ebfn l\u01b0\u1ee3c m\u00e0 doanh nghi\u1ec7p c\u1ea7n d\u1ef1 to\u00e1n k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Theo l\u1ed9 tr\u00ecnh c\u1eadp nh\u1eadt c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean quy m\u00f4 m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf th\u1eaft ch\u1eb7t ki\u1ec3m tra v\u00e0 \u00e1p d\u1ee5ng m\u1ea1nh m\u1ebd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;l\u00e1 ch\u1eafn&#8221; ph\u00e1p l\u00fd quan tr\u1ecdng. Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i b\u1ed5 sung d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng cho k\u1ef3 t\u00e0i ch\u00ednh 2026.<\/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\" 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\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\" >Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\" >C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\" >C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2026<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\" >C\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\" >Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\" >Bi\u1ec3u ph\u00ed cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\" >Bi\u1ec3u ph\u00ed cho doanh nghi\u1ec7p FDI v\u00e0 quy m\u00f4 l\u1edbn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_khao_sat_he_thong_so\" >Giai \u0111o\u1ea1n kh\u1ea3o s\u00e1t h\u1ec7 th\u1ed1ng s\u1ed1<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Thuc_hien_kiem_chung_tai_hien_truong\" >Th\u1ef1c hi\u1ec7n ki\u1ec3m ch\u1ee9ng t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Hoan_thien_va_phat_hanh_bao_cao_so\" >Ho\u00e0n thi\u1ec7n v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o s\u1ed1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\" >T\u1ea1i sao doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ecdn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00e1 r\u1ebb?<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Rui_ro_tu_cong_nghe_va_bao_mat\" >R\u1ee7i ro t\u1eeb c\u00f4ng ngh\u1ec7 v\u00e0 b\u1ea3o m\u1eadt<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\" >Thi\u1ebfu h\u1ee5t t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf 2026<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Anh_huong_den_xep_hang_tin_nhiem\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\" >C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Chuyen_doi_so_toan_dien_he_thong_ke_toan\" >Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Len_ke_hoach_kiem_toan_tu_som\" >L\u00ean k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1eeb s\u1edbm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Dao_tao_nhan_su_ke_toan_chuyen_nghiep\" >\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\" >C\u00e1c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\" >MAN \u2013 Master Accountant Network: Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n uy t\u00edn 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\" >Ph\u00ed ki\u1ec3m to\u00e1n 2026 c\u00f3 t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\" >C\u00f3 \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\" >Ph\u00ed ki\u1ec3m to\u00e1n cho b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\"><\/span><b>Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4871\" aria-describedby=\"caption-attachment-4871\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4871\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4871\" class=\"wp-caption-text\">Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec nh\u01b0ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong ki\u1ec3m to\u00e1n b\u1eaft \u0111\u1ea7u \u1ea3nh h\u01b0\u1edfng s\u00e2u s\u1eafc \u0111\u1ebfn c\u1ea5u tr\u00fac ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\"><\/span><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn d\u1ef1a tr\u00ean \u0110i\u1ec1u 42 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c th\u00f4ng l\u1ec7 ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf. Trong n\u0103m 2026, c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u01b0u ti\u00ean x\u00e1c \u0111\u1ecbnh ph\u00ed d\u1ef1a tr\u00ean s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ec7 th\u1ed1ng ERP v\u00e0 c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi v\u1ed1n \u0111ang ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u1eb1ng ph\u00ed <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c khuy\u1ebfn ngh\u1ecb qu\u1ea3n tr\u1ecb. Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ee9c ph\u00ed qu\u00e1 th\u1ea5p trong k\u1ef3 t\u00e0i ch\u00ednh 2026 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nghi ng\u1edd v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf s\u1ed1, c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3 chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ph\u00ed<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu k\u1ef3 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy m\u00f4 d\u00f2ng ti\u1ec1n v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a doanh thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu l\u1edbn, ph\u00ed t\u0103ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ERP\/K\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 s\u1ed1 h\u00f3a v\u00e0 t\u00ednh s\u1eb5n s\u00e0ng c\u1ee7a d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng chu\u1ea9n, ph\u00ed t\u1ed1i \u01b0u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng v\u00e0 t\u00ednh ch\u1ea5t c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee9c t\u1ea1p, ph\u00ed t\u0103ng cao<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0nh ngh\u1ec1 kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, s\u1ea3n xu\u1ea5t c\u00f4ng ngh\u1ec7 cao, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0nh r\u1ee7i ro cao, ph\u00ed t\u0103ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh v\u00e0 \u0111\u1ecba \u0111i\u1ec3m c\u1ea7n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecba b\u00e0n r\u1ed9ng, ph\u00ed t\u0103ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o b\u1ea3ng tr\u00ean, ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 s\u1ebd c\u00f3 s\u1ef1 ph\u00e2n h\u00f3a m\u1ea1nh gi\u1eefa doanh nghi\u1ec7p \u0111\u00e3 s\u1ed1 h\u00f3a ho\u00e0n to\u00e0n v\u00e0 doanh nghi\u1ec7p v\u1eabn duy tr\u00ec h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, danh s\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p FDI<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eabn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1eb1ng n\u0103m. Trong n\u0103m 2026, c\u01a1 quan ch\u1ee9c n\u0103ng t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i so\u00e1t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u1eb1m ki\u1ec3m so\u00e1t t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch cho ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p FDI ch\u1ee9ng minh t\u00ednh tu\u00e2n th\u1ee7 v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. \u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf ho\u1eb7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe h\u01a1n v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft n\u0103m 2026 d\u1ef1 ki\u1ebfn t\u0103ng nh\u1eb9 do y\u00eau c\u1ea7u v\u1ec1 ki\u1ec3m to\u00e1n so\u00e1t x\u00e9t b\u00e1n ni\u00ean v\u00e0 b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng (ESG) \u0111i k\u00e8m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh c\u0169ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u00ed cao h\u01a1n do y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 r\u1ee7i ro h\u1ec7 th\u1ed1ng theo chu\u1ea9n Basel III. S\u1ef1 minh b\u1ea1ch n\u00e0y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 duy tr\u00ec x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m v\u00e0 ni\u1ec1m tin c\u1ee7a kh\u00e1ch h\u00e0ng trong n\u0103m 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\"><\/span><b>C\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, ph\u00ed ki\u1ec3m to\u00e1n <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd theo d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, \u0111\u1ea3m b\u1ea3o ti\u1ebft ki\u1ec7m nh\u01b0ng v\u1eabn \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\"><\/span><b>Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4873\" aria-describedby=\"caption-attachment-4873\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4873\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4873\" class=\"wp-caption-text\">Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00ed d\u1ef1 b\u00e1o cho n\u0103m 2026 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. M\u1ee9c ph\u00ed n\u00e0y \u0111\u00e3 t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 tr\u01b0\u1ee3t gi\u00e1 v\u00e0 y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng cao v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\"><\/span><b>Bi\u1ec3u ph\u00ed cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m SMEs c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 linh ho\u1ea1t \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng t\u1ed5ng h\u1ee3p bi\u1ec3u ph\u00ed cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/strong><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>Doanh thu n\u0103m 2026<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>T\u1ed5ng t\u00e0i s\u1ea3n<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>M\u1ee9c ph\u00ed tham kh\u1ea3o (VND)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 25 t\u1ef7<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 20 t\u1ef7<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">18.000.000 &#8211; 28.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">25 t\u1ef7 &#8211; 60 t\u1ef7<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">20 t\u1ef7 &#8211; 50 t\u1ef7<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">28.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">60 t\u1ef7 &#8211; 120 t\u1ef7<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">50 t\u1ef7 &#8211; 100 t\u1ef7<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 85.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">120 t\u1ef7 &#8211; 300 t\u1ef7<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">100 t\u1ef7 &#8211; 250 t\u1ef7<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">85.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed tr\u00ean \u00e1p d\u1ee5ng cho c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n, \u0111\u00e3 bao g\u1ed3m c\u00e1c th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn n\u1ee3 v\u00e0 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 cu\u1ed1i n\u0103m 2026.<\/span><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>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\"><\/span><b>Bi\u1ec3u ph\u00ed cho doanh nghi\u1ec7p FDI v\u00e0 quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, c\u00e1c doanh nghi\u1ec7p FDI y\u00eau c\u1ea7u b\u00e1o c\u00e1o theo chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) s\u1ebd c\u00f3 m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cao h\u01a1n t\u1eeb 30-60% so v\u1edbi bi\u1ec3u ph\u00ed chu\u1ea9n c\u1ee7a VAS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb c\u00f3 n\u0103ng l\u1ef1c th\u1ef1c hi\u1ec7n IFRS s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, d\u00f9 ph\u00ed d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 cao h\u01a1n m\u1ed9t ch\u00fat.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4874\" aria-describedby=\"caption-attachment-4874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4874\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4874\" class=\"wp-caption-text\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">S\u1ef1 chuy\u1ec3n d\u1ecbch sang ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u (Data-driven Audit) trong n\u0103m 2026 gi\u00fap quy tr\u00ecnh tr\u1edf n\u00ean nhanh ch\u00f3ng h\u01a1n nh\u01b0ng y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 d\u1eef li\u1ec7u s\u1ed1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_khao_sat_he_thong_so\"><\/span><b>Giai \u0111o\u1ea1n kh\u1ea3o s\u00e1t h\u1ec7 th\u1ed1ng s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd truy c\u1eadp gi\u00e1n ti\u1ebfp v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u. N\u1ebfu d\u1eef li\u1ec7u n\u0103m 2026 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t d\u01b0\u1edbi d\u1ea1ng chu\u1ea9n h\u00f3a, ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u nh\u1edd gi\u1ea3m b\u1edbt th\u1eddi gian nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed ngay t\u1eeb \u0111\u1ea7u n\u0103m 2026 l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u00e0m ph\u00e1n m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u01b0u \u0111\u00e3i. MAN lu\u00f4n s\u1eb5n s\u00e0ng t\u01b0 v\u1ea5n kh\u00e1ch h\u00e0ng c\u00e1ch s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_chung_tai_hien_truong\"><\/span><b>Th\u1ef1c hi\u1ec7n ki\u1ec3m ch\u1ee9ng t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00f9 c\u00f4ng ngh\u1ec7 ph\u00e1t tri\u1ec3n, vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf v\u1eabn b\u1eaft bu\u1ed9c. Trong n\u0103m 2026, \u1ee9ng d\u1ee5ng Drone ho\u1eb7c m\u00e3 v\u1ea1ch trong ki\u1ec3m k\u00ea c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ec3 t\u0103ng \u0111\u1ed9 ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00e1t sinh cho c\u00e1c \u0111\u1ecba \u0111i\u1ec3m xa ho\u1eb7c kho b\u00e3i ph\u1ee9c t\u1ea1p v\u1eabn l\u00e0 y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh n\u00ean t\u1ed5ng ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng gom d\u1eef li\u1ec7u v\u00e0 t\u00e0i s\u1ea3n \u0111\u1ec3 h\u1ed7 tr\u1ee3 \u0111o\u00e0n ki\u1ec3m to\u00e1n l\u00e0m vi\u1ec7c t\u1eadp trung nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_va_phat_hanh_bao_cao_so\"><\/span><b>Ho\u00e0n thi\u1ec7n v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u0103m 2026 d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh d\u01b0\u1edbi d\u1ea1ng c\u00f3 ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp l\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian ch\u1edd \u0111\u1ee3i \u0111\u00e1ng k\u1ec3 so v\u1edbi b\u1ea3n gi\u1ea5y truy\u1ec1n th\u1ed1ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ecdn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00e1 r\u1ebb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong m\u00f4i tr\u01b0\u1eddng kinh doanh n\u0103m 2026, r\u1ee7i ro v\u1ec1 &#8220;sai s\u00f3t tr\u1ecdng y\u1ebfu&#8221; c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i c\u00e1c c\u01a1 h\u1ed9i kinh doanh qu\u00fd gi\u00e1. Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh r\u1ebb th\u01b0\u1eddng l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a s\u1ef1 thi\u1ebfu h\u1ee5t quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_cong_nghe_va_bao_mat\"><\/span><b>R\u1ee7i ro t\u1eeb c\u00f4ng ngh\u1ec7 v\u00e0 b\u1ea3o m\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n gi\u00e1 r\u1ebb c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ea1 t\u1ea7ng b\u1ea3o m\u1eadt d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng. Trong n\u0103m 2026, vi\u1ec7c l\u1ed9 l\u1ecdt th\u00f4ng tin t\u00e0i ch\u00ednh l\u00e0 th\u1ea3m h\u1ecda. Do \u0111\u00f3, m\u1ed9t ph\u1ea7n ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ea1n tr\u1ea3 ch\u00ednh l\u00e0 chi ph\u00ed cho s\u1ef1 an to\u00e0n v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\"><\/span><b>Thi\u1ebfu h\u1ee5t t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh thu\u1ebf m\u1edbi \u00e1p d\u1ee5ng trong n\u0103m 2026 \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc. \u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c k\u00fd b\u00e1o c\u00e1o m\u00e0 b\u1ecf qua ch\u1ee9c n\u0103ng t\u01b0 v\u1ea5n, khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 b\u1ecb truy thu thu\u1ebf khi c\u00f3 \u0111\u1ee3t thanh tra \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_xep_hang_tin_nhiem\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh trong n\u0103m 2026 s\u1ebd qu\u00e9t v\u00e0 \u0111\u00e1nh gi\u00e1 uy t\u00edn c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n k\u00fd tr\u00ean b\u00e1o c\u00e1o. N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00f3 n\u1eb1m trong danh s\u00e1ch &#8220;c\u1ea3nh b\u00e1o&#8221;, b\u00e1o c\u00e1o c\u1ee7a b\u1ea1n d\u00f9 s\u1ea1ch c\u0169ng s\u1ebd b\u1ecb nghi ng\u1edd, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c gi\u1ea3i ng\u00e2n v\u1ed1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\"><\/span><b>C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4870\" aria-describedby=\"caption-attachment-4870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4870\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg\" alt=\"C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4870\" class=\"wp-caption-text\">C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00f3 m\u1ee9c ph\u00ed h\u1ee3p l\u00fd nh\u1ea5t trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i t\u01b0 duy t\u1eeb &#8220;thu\u00ea d\u1ecbch v\u1ee5&#8221; sang &#8220;h\u1ee3p t\u00e1c chi\u1ebfn l\u01b0\u1ee3c&#8221; v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_toan_dien_he_thong_ke_toan\"><\/span><b>Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi d\u1eef li\u1ec7u k\u1ebf to\u00e1n minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng truy xu\u1ea5t, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd m\u1ea5t \u00edt th\u1eddi gian h\u01a1n cho c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft. \u0110\u00e2y l\u00e0 c\u00e1ch b\u1ec1n v\u1eefng nh\u1ea5t \u0111\u1ec3 gi\u1ea3m ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong k\u1ef7 nguy\u00ean s\u1ed1 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Len_ke_hoach_kiem_toan_tu_som\"><\/span><b>L\u00ean k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1eeb s\u1edbm<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 \u0111\u1ebfn qu\u00fd 1 n\u0103m 2027 m\u1edbi t\u00ecm \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n cho n\u0103m 2026. Vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng s\u1edbm gi\u00fap doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ed1 \u0111\u1ecbnh, tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ee3t cao \u0111i\u1ec3m khi nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng t\u0103ng \u0111\u1ed9t bi\u1ebfn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_ke_toan_chuyen_nghiep\"><\/span><b>\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n am hi\u1ec3u nghi\u1ec7p v\u1ee5 s\u1ebd gi\u00fap gi\u1ea3i tr\u00ecnh c\u00e1c th\u1eafc m\u1eafc c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean nhanh ch\u00f3ng. S\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 tr\u1ef1c ti\u1ebfp c\u1eaft gi\u1ea3m gi\u1edd l\u00e0m c\u1ee7a b\u00ean ki\u1ec3m to\u00e1n, t\u1eeb \u0111\u00f3 gi\u1ea3m ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>C\u00e1c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ng\u00e0y c\u00e0ng nghi\u00eam ng\u1eb7t. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c m\u1ee9c ph\u1ea1t m\u1edbi nh\u1ea5t \u0111\u1ec3 th\u1ea5y r\u1eb1ng vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ho\u00e0n to\u00e0n x\u1ee9ng \u0111\u00e1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ef1 ki\u1ebfn n\u0103m 2026, m\u1ee9c ph\u1ea1t cho h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 t\u0103ng l\u00ean m\u1ee9c 50.000.000\u0111 &#8211; 100.000.000\u0111. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n n\u1ebfu vi ph\u1ea1m nhi\u1ec1u l\u1ea7n v\u1ec1 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi tr\u1ea3 ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang m\u1ee9c l\u00e0 c\u00e1ch b\u1ea3o hi\u1ec3m cho danh ti\u1ebfng v\u00e0 t\u00fai ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3 trong n\u0103m 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\"><\/span><b>MAN \u2013 Master Accountant Network: Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n uy t\u00edn 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb ti\u00ean phong \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o quy tr\u00ecnh ki\u1ec3m to\u00e1n, mang l\u1ea1i m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed1i \u01b0u nh\u1ea5t cho kh\u00e1ch h\u00e0ng trong n\u0103m 2026. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 x\u00e1c nh\u1eadn con s\u1ed1, ch\u00fang t\u00f4i t\u01b0 v\u1ea5n l\u1ed9 tr\u00ecnh t\u00e0i ch\u00ednh an to\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia r\u1ed9ng kh\u1eafp, MAN cam k\u1ebft mang \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n 2026 v\u1edbi ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf nh\u01b0ng m\u1ee9c ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Ch\u00fang t\u00f4i \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c gi\u1ea3i tr\u00ecnh thu\u1ebf, t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n s\u1ed1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o gi\u00e1 ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u01b0u \u0111\u00e3i cho n\u0103m 2026 v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n.<\/span><\/p>\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;\">Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t kho\u1ea3n chi m\u00e0 l\u00e0 s\u1ef1 kh\u1eb3ng \u0111\u1ecbnh v\u1ec1 \u0111\u1eb3ng c\u1ea5p v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p trong m\u1eaft \u0111\u1ed1i t\u00e1c v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd. Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ee9c ph\u00ed ph\u00f9 h\u1ee3p \u0111i k\u00e8m v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin v\u01b0\u1ee3t qua c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf v\u00e0 s\u1eb5n s\u00e0ng cho c\u00e1c k\u1ebf ho\u1ea1ch huy \u0111\u1ed9ng v\u1ed1n l\u1edbn. M\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n k\u1ef9 l\u01b0\u1ee1ng l\u00e0 t\u00e0i s\u1ea3n tinh th\u1ea7n v\u00f4 gi\u00e1, b\u1ea3o v\u1ec7 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN \u2013 Master Accountant Network, ch\u00fang t\u00f4i cam k\u1ebft cung c\u1ea5p m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch nh\u1ea5t cho k\u1ef3 t\u00e0i ch\u00ednh 2026. Ch\u00fang t\u00f4i lu\u00f4n \u0111\u1eb7t l\u1ee3i \u00edch c\u1ee7a kh\u00e1ch h\u00e0ng l\u00ean h\u00e0ng \u0111\u1ea7u b\u1eb1ng c\u00e1ch k\u1ebft h\u1ee3p gi\u1eefa kinh nghi\u1ec7m chuy\u00ean m\u00f4n s\u00e2u r\u1ed9ng v\u00e0 c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n ti\u00ean ti\u1ebfn nh\u1ea5t. \u0110\u1eebng \u0111\u1ec3 c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ea3n b\u01b0\u1edbc ti\u1ebfn c\u1ee7a b\u1ea1n trong n\u0103m 2026. H\u00e3y k\u1ebft n\u1ed1i v\u1edbi ch\u00fang t\u00f4i ngay \u0111\u1ec3 b\u1eaft \u0111\u1ea7u quy tr\u00ecnh ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng gi\u00e1 tr\u1ecb t\u01b0 v\u1ea5n th\u1ef1c ti\u1ec5n nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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=\"Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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=\"Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\"><\/span>Ph\u00ed ki\u1ec3m to\u00e1n 2026 c\u00f3 t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u1ef1 b\u00e1o c\u00f3 s\u1ef1 t\u0103ng nh\u1eb9 kho\u1ea3ng 5-10% do chi ph\u00ed nh\u00e2n s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n t\u0103ng l\u00ean. Tuy nhi\u00ean, doanh nghi\u1ec7p s\u1ed1 h\u00f3a t\u1ed1t s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c ph\u00ed \u1ed5n \u0111\u1ecbnh h\u01a1n.                    <\/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=\"Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1eafc ch\u1eafn c\u00f3. Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p h\u1ee3p l\u00fd, \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf hi\u1ec7n h\u00e0nh.                    <\/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_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\"><\/span>Ph\u00ed ki\u1ec3m to\u00e1n cho b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n, ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng ty con v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c b\u00fat to\u00e1n lo\u1ea1i tr\u1eeb n\u1ed9i b\u1ed9 trong n\u0103m 2026.                    <\/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\": \"Ph\u00ed ki\u1ec3m to\u00e1n 2026 c\u00f3 t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1 b\u00e1o c\u00f3 s\u1ef1 t\u0103ng nh\u1eb9 kho\u1ea3ng 5-10% do chi ph\u00ed nh\u00e2n s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n t\u0103ng l\u00ean. 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Theo l\u1ed9 tr\u00ecnh c\u1eadp nh\u1eadt c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, vi\u1ec7c x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":4872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/4869","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=4869"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/4869\/revisions"}],"predecessor-version":[{"id":4875,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/4869\/revisions\/4875"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/4872"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=4869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=4869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=4869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}