{"id":5662,"date":"2026-04-15T10:55:27","date_gmt":"2026-04-15T03:55:27","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5662"},"modified":"2026-04-15T10:55:27","modified_gmt":"2026-04-15T03:55:27","slug":"dich-vu-kiem-toan-noi-bo-quan-11","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf c\u00f3 nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd gia t\u0103ng. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang v\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1eaft bu\u1ed9c ph\u1ea3i thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u00e0 c\u00f2n l\u00e0 &#8220;h\u00e0ng r\u00e0o&#8221; b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n, ng\u0103n ch\u1eb7n gian l\u1eadn v\u00e0 sai s\u00f3t trong <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b<\/span><\/a><span style=\"font-weight: 400;\">. Trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1, vi\u1ec7c qu\u1ea3n tr\u1ecb d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf th\u00f4ng qua c\u00e1c cu\u1ed9c ki\u1ec3m tra \u0111\u1ed9c l\u1eadp gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ch\u00ednh x\u00e1c nh\u1ea5t. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 gi\u1ea3i ph\u00e1p n\u00e0y ngay sau \u0111\u00e2y.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Dich_vu_kiem_toan_noi_bo_Quan_11_va_hanh_lang_phap_ly_lien_quan\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 v\u00e0 h\u00e0nh lang ph\u00e1p l\u00fd li\u00ean quan<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Nghi_dinh_052019ND-CP_Kim_chi_nam_cho_hoat_dong_kiem_toan\" >Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP: Kim ch\u1ec9 nam cho ho\u1ea1t \u0111\u1ed9ng 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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Thong_tu_662020TT-BTC_Quy_chuan_ky_thuat_ve_kiem_toan\" >Th\u00f4ng t\u01b0 66\/2020\/TT-BTC: Quy chu\u1ea9n k\u1ef9 thu\u1eadt v\u1ec1 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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Tai_sao_doanh_nghiep_can_den_dich_vu_kiem_toan_noi_bo_Quan_11\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11?<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Nhan_dien_va_ngan_ngua_gian_lan_tai_chinh\" >Nh\u1eadn di\u1ec7n v\u00e0 ng\u0103n ng\u1eeba gian l\u1eadn t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Toi_uu_hoa_hieu_qua_hoat_dong_kinh_doanh\" >\u041e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Bang_gia_dich_vu_kiem_toan_noi_bo_Quan_11_tham_khao\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 tham kh\u1ea3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_11_chuan_quoc_te\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 chu\u1ea9n qu\u1ed1c t\u1ebf<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Buoc_1_Khao_sat_va_lap_ke_hoach_kiem_toan\" >\u0428\u0430\u0433 1: \u041f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u043e\u0431\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0430\u0443\u0434\u0438\u0442\u0430.<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_ICS\" >\u0428\u0430\u0433 2: \u041e\u0446\u0435\u043d\u043a\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f (\u0421\u0412\u041a)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Buoc_3_Thuc_hien_cac_thu_tuc_kiem_tra_chi_tiet\" >\u0428\u0430\u0433 3: \u041f\u0440\u043e\u0432\u0435\u0434\u0438\u0442\u0435 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443.<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Buoc_4_Thao_luan_ket_qua_va_du_thao_bao_cao\" >B\u01b0\u1edbc 4: Th\u1ea3o lu\u1eadn k\u1ebft qu\u1ea3 v\u00e0 d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Buoc_5_Phat_hanh_bao_cao_chinh_thuc_va_theo_doi_thuc_hien_kien_nghi\" >B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c v\u00e0 theo d\u00f5i th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Nhung_thach_thuc_khi_doanh_nghiep_tu_thuc_hien_kiem_toan_noi_bo\" >Nh\u1eefng th\u00e1ch th\u1ee9c khi doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Thieu_tinh_doc_lap_trong_kiem_tra\" >Thi\u1ebfu t\u00ednh \u0111\u1ed9c l\u1eadp trong ki\u1ec3m tra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Han_che_ve_nang_luc_chuyen_mon_va_cap_nhat_phap_luat\" >H\u1ea1n ch\u1ebf v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Phan_tich_chi_tiet_cac_loai_hinh_dich_vu_kiem_toan_noi_bo_Quan_11_pho_bien\" >Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 ph\u1ed5 bi\u1ebfn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Dich_vu_kiem_toan_noi_bo_toan_dien_Outsourcing\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 to\u00e0n di\u1ec7n (Outsourcing)<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Dich_vu_phoi_hop_kiem_toan_Co-sourcing\" >D\u1ecbch v\u1ee5 ph\u1ed1i h\u1ee3p ki\u1ec3m to\u00e1n (Co-sourcing)<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Dich_vu_danh_gia_chat_luong_hoat_dong_kiem_toan_noi_bo_QA\" >D\u1ecbch v\u1ee5 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (QA)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Cac_sai_sot_thuong_gap_ma_dich_vu_kiem_toan_noi_bo_Quan_11_phat_hien\" >C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 ph\u00e1t hi\u1ec7n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Sai_sot_trong_ghi_nhan_doanh_thu_va_chi_phi\" >\u041e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0443\u0447\u0435\u0442\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Quan_ly_tai_san_co_dinh_va_hang_ton_kho_long_leo\" >Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u00e0ng t\u1ed3n kho l\u1ecfng l\u1ebbo<\/a><\/li><\/ul><\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Ung_dung_cong_nghe_trong_dich_vu_kiem_toan_noi_bo_Quan_11\" >\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Kiem_toan_lien_tuc_Continuous_Auditing\" >\u041d\u0435\u043f\u0440\u0435\u0440\u044b\u0432\u043d\u044b\u0439 \u0430\u0443\u0434\u0438\u0442<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Phan_tich_du_lieu_lon_Big_Data_Analytics\" >\u0410\u043d\u0430\u043b\u0438\u0437 \u0431\u043e\u043b\u044c\u0448\u0438\u0445 \u0434\u0430\u043d\u043d\u044b\u0445<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_noi_bo_Quan_11\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11<\/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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Doanh_nghiep_nho_tai_Quan_11_co_bat_buoc_phai_thue_dich_vu_kiem_toan_noi_bo_khong\" >Doanh nghi\u1ec7p nh\u1ecf t\u1ea1i Qu\u1eadn 11 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Chi_phi_su_dung_dich_vu_kiem_toan_noi_bo_Quan_11_duoc_tinh_nhu_the_nao\" >Chi ph\u00ed s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-quan-11\/#Ket_qua_tu_dich_vu_kiem_toan_noi_bo_Quan_11_co_duoc_co_quan_thue_chap_nhan_khong\" >K\u1ebft qu\u1ea3 t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn 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\/dich-vu-kiem-toan-noi-bo-quan-11\/#Nen_thue_dich_vu_kiem_toan_noi_bo_Quan_11_dinh_ky_hay_chi_khi_co_su_co\" >N\u00ean thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u1ecbnh k\u1ef3 hay ch\u1ec9 khi c\u00f3 s\u1ef1 c\u1ed1?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_Quan_11_va_hanh_lang_phap_ly_lien_quan\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 v\u00e0 h\u00e0nh lang ph\u00e1p l\u00fd li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5663\" aria-describedby=\"caption-attachment-5663\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5663\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-11-va-hanh-lang-phap-ly-lien-quan.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 v\u00e0 h\u00e0nh lang ph\u00e1p l\u00fd li\u00ean quan\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-11-va-hanh-lang-phap-ly-lien-quan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-11-va-hanh-lang-phap-ly-lien-quan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-11-va-hanh-lang-phap-ly-lien-quan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-11-va-hanh-lang-phap-ly-lien-quan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-11-va-hanh-lang-phap-ly-lien-quan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5663\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 v\u00e0 h\u00e0nh lang ph\u00e1p l\u00fd li\u00ean quan<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o chi ti\u1ebft, ch\u00fang ta c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng n\u00e0y. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430<\/span><\/a><span style=\"font-weight: 400;\"> Qu\u1eadn 11 hi\u1ec7n nay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean khung ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_Kim_chi_nam_cho_hoat_dong_kiem_toan\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP: Kim ch\u1ec9 nam cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Theo \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft, c\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i Qu\u1eadn 11 ph\u1ea3i \u01b0u ti\u00ean thi\u1ebft l\u1eadp b\u1ed9 ph\u1eadn n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 gi\u00fap \u0111\u01a1n v\u1ecb \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, nh\u1ea5n m\u1ea1nh vai tr\u00f2 c\u1ee7a vi\u1ec7c b\u00e1o c\u00e1o c\u00e1c sai ph\u1ea1m v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ban gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_662020TT-BTC_Quy_chuan_ky_thuat_ve_kiem_toan\"><\/span><b>Th\u00f4ng t\u01b0 66\/2020\/TT-BTC: Quy chu\u1ea9n k\u1ef9 thu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 66\/2020\/TT-BTC ban h\u00e0nh Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 d\u00e0nh cho doanh nghi\u1ec7p. Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11, c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p nh\u01b0 t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 c\u1ea7n n\u1eafm v\u1eefng:<\/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\u00f3m t\u1eaft c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041d\u0435\u0442.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung ch\u00ednh li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 2015 \u0433\u043e\u0434\u0430<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 05\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c thi\u1ebft l\u1eadp b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 66\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh quy ch\u1ebf m\u1eabu v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0430\u0443\u0434\u0438\u0442\u0430 (VSA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_den_dich_vu_kiem_toan_noi_bo_Quan_11\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5666\" aria-describedby=\"caption-attachment-5666\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5666\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-den-dich-vu-kiem-toan-noi-bo-Quan-11.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-den-dich-vu-kiem-toan-noi-bo-Quan-11.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-den-dich-vu-kiem-toan-noi-bo-Quan-11-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-den-dich-vu-kiem-toan-noi-bo-Quan-11-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-den-dich-vu-kiem-toan-noi-bo-Quan-11-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-den-dich-vu-kiem-toan-noi-bo-Quan-11-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5666\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Qu\u1eadn 11 l\u00e0 khu v\u1ef1c t\u1eadp trung nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs) c\u0169ng nh\u01b0 c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111ang chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh. Nhu c\u1ea7u v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 ph\u00e1t sinh t\u1eeb vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n ph\u1ee9c t\u1ea1p v\u00e0 \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 thu\u1ebf ng\u00e0y c\u00e0ng cao.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_va_ngan_ngua_gian_lan_tai_chinh\"><\/span><b>Nh\u1eadn di\u1ec7n v\u00e0 ng\u0103n ng\u1eeba gian l\u1eadn t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, gian l\u1eadn th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb nh\u1eefng l\u1ed7 h\u1ed5ng trong quy tr\u00ecnh v\u1eadn h\u00e0nh. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t c\u00e1c kh\u00e2u t\u1eeb thu mua, b\u00e1n h\u00e0ng \u0111\u1ebfn qu\u1ea3n l\u00fd kho qu\u1ef9. Qua \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m y\u1ebfu c\u00f3 th\u1ec3 b\u1ecb l\u1ee3i d\u1ee5ng \u0111\u1ec3 t\u01b0 l\u1ee3i c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 th\u01b0\u1eddng \u00e1p d\u1ee5ng &#8220;Tam gi\u00e1c gian l\u1eadn&#8221; (\u00c1p l\u1ef1c &#8211; C\u01a1 h\u1ed9i &#8211; Th\u00e1i \u0111\u1ed9) \u0111\u1ec3 ph\u00e2n t\u00edch r\u1ee7i ro. Vi\u1ec7c ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_hieu_qua_hoat_dong_kinh_doanh\"><\/span><b>\u041e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441-\u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\u0412\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 l\u00e0 ki\u1ec3m tra con s\u1ed1, m\u00e0 c\u00f2n l\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 gi\u00fap doanh nghi\u1ec7p ph\u00e2n t\u00edch chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, \u0111\u1ecbnh ph\u00ed v\u00e0 t\u00ecm ra c\u00e1c \u0111i\u1ec3m l\u00e3ng ph\u00ed trong chu\u1ed7i cung \u1ee9ng ho\u1eb7c quy tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o t\u01b0 v\u1ea5n t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11, ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ng\u00e2n s\u00e1ch linh ho\u1ea1t h\u01a1n. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong c\u00e1c giai \u0111o\u1ea1n kinh t\u1ebf th\u1eaft ch\u1eb7t, khi m\u1ed7i \u0111\u1ed3ng chi ph\u00ed b\u1ecf ra \u0111\u1ec1u c\u1ea7n mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0 t\u1ed1i \u0111a.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_noi_bo_Quan_11_tham_khao\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 tham kh\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><span style=\"font-weight: 400;\"> Qu\u1eadn 11 th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb c\u1ea7n ki\u1ec3m tra. \u0110\u1ec3 gi\u00fap qu\u00fd kh\u00e1ch h\u00e0ng d\u1ec5 d\u00e0ng \u01b0\u1edbc t\u00ednh ng\u00e2n s\u00e1ch, MAN xin \u0111\u01b0a ra b\u1ea3ng gi\u00e1 tham kh\u1ea3o nh\u01b0 sau:<\/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 n\u1ed9i b\u1ed9 Qu\u1eadn 11 tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0422\u0438\u043f \u0431\u0438\u0437\u043d\u0435\u0441\u0430<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u1ea1m vi d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed tham kh\u1ea3o (VN\u0110\/cu\u1ed9c)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p SMEs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 thu\u1ebf, r\u00e0 so\u00e1t quy tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n kho, \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, quy tr\u00ecnh s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0438\u044f\/\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f, \u0430\u043a\u0446\u0438\u0438 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u043a\u043e\u0442\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u043d\u0430 \u0431\u0438\u0440\u0436\u0435<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80.000.000 &#8211; 150.000.000+<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 theo y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 (Mua h\u00e0ng, Nh\u00e2n s\u1ef1, CNTT,&#8230;)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo th\u1ecfa thu\u1eadn th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 tr\u00ean \u0111\u00e2y mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. Chi ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c MAN b\u00e1o gi\u00e1 chi ti\u1ebft sau khi kh\u1ea3o s\u00e1t th\u1ef1c tr\u1ea1ng doanh nghi\u1ec7p.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/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\">  \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0446\u0435\u043d\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f. <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_11_chuan_quoc_te\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 chu\u1ea9n qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5665\" aria-describedby=\"caption-attachment-5665\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5665\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-11-chuan-quoc-te.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 chu\u1ea9n qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-11-chuan-quoc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-11-chuan-quoc-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-11-chuan-quoc-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-11-chuan-quoc-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-11-chuan-quoc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5665\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 chu\u1ea9n qu\u1ed1c t\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng, c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 uy t\u00edn th\u01b0\u1eddng \u00e1p d\u1ee5ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> 5 b\u01b0\u1edbc chu\u1ea9n h\u00f3a, k\u1ebft h\u1ee3p gi\u1eefa chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam v\u00e0 qu\u1ed1c t\u1ebf (IIA).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_lap_ke_hoach_kiem_toan\"><\/span><b>\u0428\u0430\u0433 1: \u041f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u043e\u0431\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0430\u0443\u0434\u0438\u0442\u0430.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n \u0111\u1ea7u ti\u00ean c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 l\u00e0 t\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 kinh doanh, quy m\u00f4 v\u00e0 c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu c\u1ee7a kh\u00e1ch h\u00e0ng. Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft gi\u00fap x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m to\u00e1n, th\u1eddi gian th\u1ef1c hi\u1ec7n v\u00e0 ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u01b0\u1edbc n\u00e0y, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd ph\u00e2n lo\u1ea1i r\u1ee7i ro theo c\u00e1c c\u1ea5p \u0111\u1ed9: Cao, Trung b\u00ecnh, Th\u1ea5p. C\u00e1c khu v\u1ef1c r\u1ee7i ro cao nh\u01b0 qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, t\u1ed3n kho ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thu s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng h\u01a1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>\u0428\u0430\u0433 2: \u041e\u0446\u0435\u043d\u043a\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f (\u0421\u0412\u041a)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a c\u00e1c ch\u1ed1t ki\u1ec3m so\u00e1t hi\u1ec7n c\u00f3. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c ph\u1ecfng v\u1ea5n nh\u00e2n s\u1ef1, quan s\u00e1t th\u1ef1c t\u1ebf quy tr\u00ecnh v\u00e0 ki\u1ec3m tra c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 m\u1ea1nh l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 r\u00fat ng\u1eafn th\u1eddi gian ki\u1ec3m tra chi ti\u1ebft. N\u1ebfu h\u1ec7 th\u1ed1ng c\u00f3 nhi\u1ec1u l\u1ed7 h\u1ed5ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ebfn ngh\u1ecb doanh nghi\u1ec7p b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u00f4ng, ph\u00e2n nhi\u1ec7m v\u00e0 ph\u00ea duy\u1ec7t giao d\u1ecbch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_cac_thu_tuc_kiem_tra_chi_tiet\"><\/span><b>\u0428\u0430\u0433 3: \u041f\u0440\u043e\u0432\u0435\u0434\u0438\u0442\u0435 \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i b\u01b0\u1edbc n\u00e0y, \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd l\u1ea5y m\u1eabu th\u1eed nghi\u1ec7m \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi ghi ch\u00e9p tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh s\u1ebd \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, khi ki\u1ec3m tra chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd xem x\u00e9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 \u0111\u00fang t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01a1n v\u1ecb v\u00e0 c\u00f3 thu\u1ed9c di\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m tr\u01b0\u1edbc c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thao_luan_ket_qua_va_du_thao_bao_cao\"><\/span><b>B\u01b0\u1edbc 4: Th\u1ea3o lu\u1eadn k\u1ebft qu\u1ea3 v\u00e0 d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t ki\u1ec3m tra, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd c\u00f3 bu\u1ed5i h\u1ecdp ch\u1ed1t s\u1ed1 li\u1ec7u v\u00e0 v\u1ea5n \u0111\u1ec1 t\u1ed3n t\u1ea1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ban gi\u00e1m \u0111\u1ed1c. M\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c k\u1ebft lu\u1eadn \u0111\u01b0a ra l\u00e0 kh\u00e1ch quan v\u00e0 c\u00f3 s\u1ef1 \u0111\u1ed3ng thu\u1eadn t\u1eeb ph\u00eda doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o d\u1ef1 th\u1ea3o c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd n\u00eau r\u00f5: S\u1ef1 vi\u1ec7c (C\u00e1i g\u00ec x\u1ea3y ra), Nguy\u00ean nh\u00e2n (T\u1ea1i sao x\u1ea3y ra) v\u00e0 H\u1eadu qu\u1ea3 (R\u1ee7i ro ti\u1ec1m \u1ea9n). \u0110\u00e2y l\u00e0 ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc kh\u1eafc ph\u1ee5c trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_chinh_thuc_va_theo_doi_thuc_hien_kien_nghi\"><\/span><b>B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c v\u00e0 theo d\u00f5i th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o cu\u1ed1i c\u00f9ng t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c b\u00ean li\u00ean quan. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb c\u1ee7a d\u1ecbch v\u1ee5 kh\u00f4ng d\u1eebng l\u1ea1i \u1edf \u0111\u00f3. C\u00e1c chuy\u00ean gia s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p theo d\u00f5i qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c khuy\u1ebfn ngh\u1ecb \u0111\u00e3 n\u00eau trong b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh gi\u1eefa <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-noi-bo-va-kiem-toan-doc-lap\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh 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 so s\u00e1nh gi\u1eefa ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0438<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0412\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u041d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u044b\u0439 \u0430\u0443\u0434\u0438\u0442 (\u0432\u043d\u0435\u0448\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0426\u0435\u043b\u044c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro, c\u1ea3i thi\u1ec7n v\u1eadn h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0432\u0435\u0440\u044c\u0442\u0435 \u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0449\u0438\u0435\u0441\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban Gi\u00e1m \u0111\u1ed1c, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng, Ng\u00e2n h\u00e0ng, C\u01a1 quan Thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0427\u0430\u0441\u0442\u043e\u0442\u0430<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean, \u0111\u1ecbnh k\u1ef3 theo k\u1ebf ho\u1ea1ch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng ni\u00ean (k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0431\u044a\u0435\u043c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb, t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_khi_doanh_nghiep_tu_thuc_hien_kiem_toan_noi_bo\"><\/span><b>Nh\u1eefng th\u00e1ch th\u1ee9c khi doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u00f9 hi\u1ec3u r\u00f5 vai tr\u00f2 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y, nhi\u1ec1u c\u00f4ng ty t\u1ea1i \u0111\u1ecba b\u00e0n v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n khi t\u1ef1 t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn thay v\u00ec s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_tinh_doc_lap_trong_kiem_tra\"><\/span><b>Thi\u1ebfu t\u00ednh \u0111\u1ed9c l\u1eadp trong ki\u1ec3m tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 th\u01b0\u1eddng c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1ed3ng nghi\u1ec7p th\u00e2n thi\u1ebft v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c, d\u1eabn \u0111\u1ebfn t\u00e2m l\u00fd n\u1ec3 nang ho\u1eb7c ng\u1ea1i va ch\u1ea1m. \u0110\u00e2y l\u00e0 r\u00e0o c\u1ea3n l\u1edbn khi\u1ebfn k\u1ebft qu\u1ea3 ki\u1ec3m tra kh\u00f4ng c\u00f2n kh\u00e1ch quan. Ng\u01b0\u1ee3c l\u1ea1i, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 t\u1eeb b\u00ean th\u1ee9 ba \u0111\u1ea3m b\u1ea3o t\u00ednh trung l\u1eadp tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 gi\u00fap lo\u1ea1i b\u1ecf &#8220;\u0111i\u1ec3m m\u00f9&#8221; trong qu\u1ea3n l\u00fd. Nh\u1eefng chuy\u00ean gia b\u00ean ngo\u00e0i th\u01b0\u1eddng c\u00f3 c\u00e1i nh\u00ecn \u0111a chi\u1ec1u v\u00e0 ph\u00e1t hi\u1ec7n ra nh\u1eefng sai s\u00f3t m\u00e0 ng\u01b0\u1eddi trong cu\u1ed9c th\u01b0\u1eddng b\u1ecf qua do th\u00f3i quen l\u00e0m vi\u1ec7c l\u00e2u ng\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_ve_nang_luc_chuyen_mon_va_cap_nhat_phap_luat\"><\/span><b>H\u1ea1n ch\u1ebf v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam thay \u0111\u1ed5i r\u1ea5t nhanh ch\u00f3ng v\u1edbi h\u00e0ng lo\u1ea1t th\u00f4ng t\u01b0, c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi m\u1ed7i n\u0103m. Nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p Qu\u1eadn 11 th\u01b0\u1eddng b\u1ecb cu\u1ed1n v\u00e0o c\u00f4ng vi\u1ec7c s\u1ef1 v\u1ee5, \u00edt c\u00f3 th\u1eddi gian c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u nh\u01b0 \u0111\u1ed9i ng\u0169 c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 l\u00e0 c\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfp c\u1eadn v\u1edbi nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n hi\u1ec7n \u0111\u1ea1i nh\u01b0 ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean r\u1ee7i ro (Risk-based auditing) v\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean d\u1ee5ng m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ea7u t\u01b0 qu\u00e1 nhi\u1ec1u chi ph\u00ed ban \u0111\u1ea7u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_loai_hinh_dich_vu_kiem_toan_noi_bo_Quan_11_pho_bien\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 ph\u1ed5 bi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f9y theo nhu c\u1ea7u v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 kh\u00e1c nhau \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_toan_dien_Outsourcing\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 to\u00e0n di\u1ec7n (Outsourcing)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong m\u00f4 h\u00ecnh n\u00e0y, doanh nghi\u1ec7p thu\u00ea ho\u00e0n to\u00e0n \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u1ec3 \u0111\u1ea3m nh\u1eadn vai tr\u00f2 c\u1ee7a <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/bo-phan-kiem-toan-noi-bo\/\"><span style=\"font-weight: 400;\">\u043e\u0442\u0434\u0435\u043b \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430<\/span><\/a><span style=\"font-weight: 400;\">. \u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch n\u0103m \u0111\u1ebfn khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m c\u1ee7a g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 to\u00e0n di\u1ec7n l\u00e0 t\u00ednh chuy\u00ean nghi\u1ec7p cao v\u00e0 chi ph\u00ed th\u01b0\u1eddng th\u1ea5p h\u01a1n vi\u1ec7c duy tr\u00ec m\u1ed9t b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ecbnh (bao g\u1ed3m l\u01b0\u01a1ng, th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m, v\u0103n ph\u00f2ng ph\u1ea9m).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_phoi_hop_kiem_toan_Co-sourcing\"><\/span><b>D\u1ecbch v\u1ee5 ph\u1ed1i h\u1ee3p ki\u1ec3m to\u00e1n (Co-sourcing)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng c\u1ea7n th\u00eam chuy\u00ean gia t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u1ec3 h\u1ed7 tr\u1ee3 trong c\u00e1c l\u0129nh v\u1ef1c ph\u1ee9c t\u1ea1p nh\u01b0 ki\u1ec3m to\u00e1n CNTT (IT Audit), ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u1eb7c ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 thu\u1ebf chuy\u00ean s\u00e2u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 k\u1ebft h\u1ee3p n\u00e0y gi\u00fap nh\u00e2n s\u1ef1 trong c\u00f4ng ty h\u1ecdc h\u1ecfi \u0111\u01b0\u1ee3c k\u1ef9 n\u0103ng t\u1eeb c\u00e1c chuy\u00ean gia c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o c\u00e1c m\u1ea3ng r\u1ee7i ro cao \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1edfi nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n t\u1ed1t nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_danh_gia_chat_luong_hoat_dong_kiem_toan_noi_bo_QA\"><\/span><b>D\u1ecbch v\u1ee5 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (QA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p l\u1edbn \u0111\u00e3 c\u00f3 h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 xem b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 cho t\u1ed5 ch\u1ee9c hay kh\u00f4ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_ma_dich_vu_kiem_toan_noi_bo_Quan_11_phat_hien\"><\/span><b>C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 ph\u00e1t hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Qua th\u1ef1c t\u1ebf tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 cho nhi\u1ec1u kh\u00e1ch h\u00e0ng, c\u00e1c chuy\u00ean gia \u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c nh\u1eefng nh\u00f3m sai s\u00f3t \u0111i\u1ec3n h\u00ecnh c\u00f3 th\u1ec3 g\u00e2y r\u1ee7i ro l\u1edbn cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_trong_ghi_nhan_doanh_thu_va_chi_phi\"><\/span><b>\u041e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0443\u0447\u0435\u0442\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p Qu\u1eadn 11 th\u01b0\u1eddng ghi nh\u1eadn doanh thu kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m (nguy\u00ean t\u1eafc d\u1ed3n t\u00edch) ho\u1eb7c h\u1ea1ch to\u00e1n thi\u1ebfu chi ph\u00ed tr\u00edch tr\u01b0\u1edbc. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 gi\u00fap r\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n sai l\u1ec7ch kh\u00f4ng ch\u1ec9 l\u00e0m m\u00e9o m\u00f3 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p n\u1ebfu doanh nghi\u1ec7p k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thi\u1ebfu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_tai_san_co_dinh_va_hang_ton_kho_long_leo\"><\/span><b>Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u00e0ng t\u1ed3n kho l\u1ecfng l\u1ebbo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 thanh l\u00fd nh\u01b0ng v\u1eabn n\u1eb1m tr\u00ean s\u1ed5 s\u00e1ch, ho\u1eb7c h\u00e0ng t\u1ed3n kho b\u1ecb h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t \u0111\u1ed9t xu\u1ea5t \u0111\u1ec3 x\u00e1c minh t\u00ednh hi\u1ec7n h\u1eefu v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng k\u00ea c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11:<\/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 r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0437\u043e\u043d\u0430 \u0440\u0438\u0441\u043a\u0430<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3 sai ph\u1ea1m ti\u1ec1m \u1ea9n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n m\u1eb7t &amp; Ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu chi kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n, thi\u1ebfu \u0111\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp quy tr\u00ecnh ph\u00ea duy\u1ec7t \u0111a t\u1ea7ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mua h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p, gi\u00e1 mua cao h\u01a1n th\u1ecb tr\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u0111\u1ea5u th\u1ea7u, ki\u1ec3m tra gi\u00e1 \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 &amp; Ti\u1ec1n l\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ea5m c\u00f4ng \u1ea3o, chi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean kh\u00f4ng t\u1ed3n t\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a ch\u1ea5m c\u00f4ng, ki\u1ec3m so\u00e1t danh s\u00e1ch nh\u00e2n s\u1ef1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT\/TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ecbnh k\u1ef3, c\u1eadp nh\u1eadt danh s\u00e1ch \u0111en<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_dich_vu_kiem_toan_noi_bo_Quan_11\"><\/span><b>\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 kh\u00f4ng c\u00f2n thu\u1ea7n t\u00fay l\u00e0 ki\u1ec3m tra h\u1ed3 s\u01a1 gi\u1ea5y. Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e3 gi\u00fap n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u1ed1c \u0111\u1ed9 x\u1eed l\u00fd d\u1eef li\u1ec7u l\u00ean g\u1ea5p nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_lien_tuc_Continuous_Auditing\"><\/span><b>\u041d\u0435\u043f\u0440\u0435\u0440\u044b\u0432\u043d\u044b\u0439 \u0430\u0443\u0434\u0438\u0442<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t c\u00e1c giao d\u1ecbch theo th\u1eddi gian th\u1ef1c. B\u1ea5t k\u1ef3 giao d\u1ecbch n\u00e0o v\u01b0\u1ee3t ng\u01b0\u1ee1ng ph\u00ea duy\u1ec7t ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ngh\u1ec7 n\u00e0y gi\u00fap d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00ecnh th\u1ee9c &#8220;ph\u00e1t hi\u1ec7n sai ph\u1ea1m&#8221; sang &#8220;ng\u0103n ng\u1eeba sai ph\u1ea1m&#8221;, gi\u00fap b\u1ea3o v\u1ec7 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng h\u01a1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_lon_Big_Data_Analytics\"><\/span><b>\u0410\u043d\u0430\u043b\u0438\u0437 \u0431\u043e\u043b\u044c\u0448\u0438\u0445 \u0434\u0430\u043d\u043d\u044b\u0445<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Excel n\u00e2ng cao, Power BI ho\u1eb7c SQL \u0111\u1ec3 ph\u00e2n t\u00edch xu h\u01b0\u1edbng c\u1ee7a h\u00e0ng tri\u1ec7u giao d\u1ecbch. Vi\u1ec7c n\u00e0y gi\u00fap t\u00ecm ra c\u00e1c quy lu\u1eadt b\u1ea5t th\u01b0\u1eddng trong d\u00f2ng ti\u1ec1n m\u00e0 ki\u1ec3m tra th\u1ee7 c\u00f4ng kh\u00f4ng th\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1eb3ng h\u1ea1n, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c \u0111\u01a1n h\u00e0ng c\u00f3 gi\u00e1 b\u00e1n th\u1ea5p b\u1ea5t th\u01b0\u1eddng cho c\u00f9ng m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng, t\u1eeb \u0111\u00f3 \u0111\u1eb7t ra nghi v\u1ea5n v\u1ec1 vi\u1ec7c chuy\u1ec3n gi\u00e1 ho\u1eb7c gian l\u1eadn trong ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/span><\/a><span style=\"font-weight: 400;\"> n\u1ed9i b\u1ed9 Qu\u1eadn 11 l\u00e0 m\u1ea3nh gh\u00e9p c\u00f2n thi\u1ebfu trong b\u1ee9c tranh qu\u1ea3n tr\u1ecb chuy\u00ean nghi\u1ec7p c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP hay Th\u00f4ng t\u01b0 66\/2020\/TT-BTC m\u00e0 c\u00f2n t\u1ea1o d\u1ef1ng ni\u1ec1m tin cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eafc l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11, \u0111\u00e2y ch\u00ednh l\u00e0 &#8220;l\u00e1 ch\u1eafn&#8221; b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc nh\u1eefng s\u00f3ng gi\u00f3 c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 nh\u1eefng sai s\u00f3t v\u00f4 t\u00ecnh hay h\u1eefu \u00fd trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n &#8211; thu\u1ebf. \u0110\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n t\u1ed1i \u01b0u, h\u00e3y k\u1ebft n\u1ed1i ngay v\u1edbi <\/span><b>MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span style=\"font-weight: 400;\">. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, cam k\u1ebft mang l\u1ea1i s\u1ef1 minh b\u1ea1ch, an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 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;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_noi_bo_Quan_11\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11<\/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_nho_tai_Quan_11_co_bat_buoc_phai_thue_dich_vu_kiem_toan_noi_bo_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf t\u1ea1i Qu\u1eadn 11 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c tr\u1eeb khi l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft ho\u1eb7c c\u00f4ng ty m\u1eb9. Tuy nhi\u00ean, c\u00e1c chuy\u00ean gia khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u1ec3 t\u1ef1 b\u1ea3o v\u1ec7 tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro qu\u1ea3n tr\u1ecb v\u00e0 chu\u1ea9n b\u1ecb cho l\u1ed9 tr\u00ecnh m\u1edf r\u1ed9ng quy m\u00f4.                    <\/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=\"Chi_phi_su_dung_dich_vu_kiem_toan_noi_bo_Quan_11_duoc_tinh_nhu_the_nao\"><\/span>Chi ph\u00ed s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u01b0\u1ee3c 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\tM\u1ee9c ph\u00ed th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 v\u00e0 ph\u1ea1m vi ki\u1ec3m tra. Th\u00f4ng th\u01b0\u1eddng, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 s\u1ebd b\u00e1o gi\u00e1 d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y c\u00f4ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c tr\u1ecdn g\u00f3i theo t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n c\u1ee5 th\u1ec3.                    <\/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=\"Ket_qua_tu_dich_vu_kiem_toan_noi_bo_Quan_11_co_duoc_co_quan_thue_chap_nhan_khong\"><\/span>K\u1ebft qu\u1ea3 t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u1eb1ng ch\u1ee9ng r\u1ea5t t\u1ed1t cho t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed5 s\u00e1ch khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin gi\u1ea3i tr\u00ecnh c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 doanh thu.                    <\/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=\"Nen_thue_dich_vu_kiem_toan_noi_bo_Quan_11_dinh_ky_hay_chi_khi_co_su_co\"><\/span>N\u00ean thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111\u1ecbnh k\u1ef3 hay ch\u1ec9 khi c\u00f3 s\u1ef1 c\u1ed1?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed1t nh\u1ea5t n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 (\u00edt nh\u1ea5t m\u1ed7i n\u0103m 1 l\u1ea7n). N\u1ebfu ch\u1ec9 thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 khi \u0111\u00e3 x\u1ea3y ra m\u1ea5t m\u00e1t t\u00e0i s\u1ea3n th\u00ec vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 s\u1ebd t\u1ed1n k\u00e9m v\u00e0 kh\u00f3 kh\u0103n h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi vi\u1ec7c ph\u00f2ng ng\u1eeba.                    <\/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 nh\u1ecf t\u1ea1i Qu\u1eadn 11 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c tr\u1eeb khi l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft ho\u1eb7c c\u00f4ng ty m\u1eb9. 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N\u1ebfu ch\u1ec9 thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 khi \u0111\u00e3 x\u1ea3y ra m\u1ea5t m\u00e1t t\u00e0i s\u1ea3n th\u00ec vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 s\u1ebd t\u1ed1n k\u00e9m v\u00e0 kh\u00f3 kh\u0103n h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi vi\u1ec7c ph\u00f2ng ng\u1eeba.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 11 \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf c\u00f3 nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd gia t\u0103ng. Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5664,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiem-toan-noi-bo"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5662","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=5662"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5662\/revisions"}],"predecessor-version":[{"id":5668,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5662\/revisions\/5668"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/5664"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=5662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=5662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=5662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}