{"id":5752,"date":"2026-04-23T15:28:35","date_gmt":"2026-04-23T08:28:35","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5752"},"modified":"2026-04-23T15:30:16","modified_gmt":"2026-04-23T08:30:16","slug":"cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/","title":{"rendered":"C\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nhi\u1ec1u nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd trong Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 m\u1edbi nh\u1ea5t l\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">. Vi\u1ec7c hi\u1ec3u r\u00f5 m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n hay kh\u00f4ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh, t\u1ea1o ni\u1ec1m tin v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf trong h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p c\u00e1c Founder Startup v\u00ec qu\u00e1 t\u1eadp trung v\u00e0o t\u0103ng tr\u01b0\u1edfng doanh thu m\u00e0 qu\u00ean m\u1ea5t c\u00e1c ng\u01b0\u1ee1ng quy m\u00f4 ph\u00e1p l\u00fd. Khi s\u1ed1 li\u1ec7u v\u01b0\u1ee3t m\u1ee9c ki\u1ec3m so\u00e1t, vi\u1ec7c h\u1ed3i t\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ki\u1ec3m to\u00e1n tr\u1edf n\u00ean v\u00f4 c\u00f9ng t\u1ed1n k\u00e9m v\u00e0 ph\u1ee9c t\u1ea1p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh \u0111\u1ec3 b\u1ea1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p m\u00ecnh trong n\u0103m t\u00e0i ch\u00ednh 2025 v\u00e0 2026.<\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Thong_tin_nhanh_ve_cac_doanh_nghiep_phai_kiem_toan_bat_buoc_bao_gom_nhung_doi_tuong_nao\" >Th\u00f4ng tin nhanh v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Dinh_nghia_chuan_xac_ve_cac_doanh_nghiep_phai_kiem_toan_bat_buoc\" >\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Vai_tro_va_gia_tri_cua_kiem_toan_bat_buoc_trong_quan_tri_doanh_nghiep\" >Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Chi_tiet_cac_doanh_nghiep_phai_kiem_toan_bat_buoc_bao_gom_nhung_doi_tuong_nao\" >Chi ti\u1ebft c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Nhom_doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u0413\u0440\u0443\u043f\u043f\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0449\u0438\u0445 \u043f\u0440\u044f\u043c\u044b\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 (\u041f\u0418\u0418).<\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Nhom_to_chuc_tai_chinh_va_bao_hiem\" >Nh\u00f3m t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o hi\u1ec3m<\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Nhom_cong_ty_dai_chung_va_niem_yet\" >Nh\u00f3m c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Nhom_doanh_nghiep_Nha_nuoc\" >Nh\u00f3m doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Nhom_doanh_nghiep_quy_mo_lon_Cap_nhat_Nghi_dinh_902025ND-CP\" >Nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn (C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Cac_moc_thoi_gian_va_dieu_kien_thuc_hien_kiem_toan_thuc_te\" >C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf<\/a><\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Tong_hop_cac_van_ban_phap_luat_lien_quan_den_kiem_toan_bat_buoc\" >T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Case_Study_Bai_hoc_dat_gia_tu_su_chu_quan_ve_quy_mo\" >Case Study: B\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 t\u1eeb s\u1ef1 ch\u1ee7 quan v\u1ec1 quy m\u00f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#So_sanh_cac_tieu_chi_kiem_toan_bat_buoc_qua_cac_thoi_ky\" >So s\u00e1nh c\u00e1c ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c qua c\u00e1c th\u1eddi k\u1ef3<\/a><\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Nhan_dinh_chuyen_gia_Nhung_rui_ro_thuong_gap_va_kinh_nghiem_xu_ly\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Cau_hoi_thuong_gap_ve_cac_doanh_nghiep_phai_kiem_toan_bat_buoc_bao_gom_nhung_doi_tuong_nao\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Cong_ty_toi_la_doanh_nghiep_FDI_vua_moi_thanh_lap_thang_12_chua_hoat_dong_thi_co_phai_kiem_toan_bao_cao_tai_chinh_nam_do_khong\" >C\u00f4ng ty t\u00f4i l\u00e0 doanh nghi\u1ec7p FDI v\u1eeba m\u1edbi th\u00e0nh l\u1eadp th\u00e1ng 12, ch\u01b0a ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00f3 kh\u00f4ng?<\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Neu_doanh_nghiep_toi_thoa_man_23_tieu_chi_quy_mo_nhung_khong_lam_kiem_toan_thi_muc_phat_toi_da_la_bao_nhieu\" >N\u1ebfu doanh nghi\u1ec7p t\u00f4i th\u1ecfa m\u00e3n 2\/3 ti\u00eau ch\u00ed quy m\u00f4 nh\u01b0ng kh\u00f4ng l\u00e0m ki\u1ec3m to\u00e1n th\u00ec m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau?<\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Doanh_thu_300_ty_dong_tinh_theo_doanh_thu_tren_to_khai_thue_hay_doanh_thu_ke_toan\" >Doanh thu 300 t\u1ef7 \u0111\u1ed3ng t\u00ednh theo doanh thu tr\u00ean t\u1edd khai thu\u1ebf hay doanh thu 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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Bao_cao_kiem_toan_co_thay_the_duoc_quyet_toan_thue_khong\" >\u041c\u043e\u0436\u0435\u0442 \u043b\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0439 \u043e\u0442\u0447\u0435\u0442 \u0437\u0430\u043c\u0435\u043d\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e?<\/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\/cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom\/#Toi_co_the_thue_ca_nhan_lam_kiem_toan_tu_do_de_xac_nhan_bao_cao_khong\" >T\u00f4i c\u00f3 th\u1ec3 thu\u00ea c\u00e1 nh\u00e2n l\u00e0m ki\u1ec3m to\u00e1n t\u1ef1 do \u0111\u1ec3 x\u00e1c nh\u1eadn b\u00e1o c\u00e1o kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_nhanh_ve_cac_doanh_nghiep_phai_kiem_toan_bat_buoc_bao_gom_nhung_doi_tuong_nao\"><\/span><b>Th\u00f4ng tin nhanh v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5755\" aria-describedby=\"caption-attachment-5755\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5755\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tin-nhanh-ve-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao.jpg\" alt=\"Th\u00f4ng tin nhanh v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tin-nhanh-ve-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tin-nhanh-ve-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tin-nhanh-ve-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tin-nhanh-ve-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tin-nhanh-ve-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5755\" class=\"wp-caption-text\">Th\u00f4ng tin nhanh v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m<\/b><span style=\"font-weight: 400;\"> c\u00e1c th\u1ef1c th\u1ec3 kinh t\u1ebf m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0a ra \u00fd ki\u1ebfn x\u00e1c nh\u1eadn v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0426\u0435\u043b\u044c<\/b><span style=\"font-weight: 400;\">: B\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u thu\u1ebf v\u00e0 minh b\u1ea1ch h\u00f3a th\u1ecb tr\u01b0\u1eddng v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn (theo ti\u00eau ch\u00ed m\u1edbi v\u1ec1 lao \u0111\u1ed9ng, doanh thu v\u00e0 t\u00e0i s\u1ea3n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0412\u0440\u0435\u043c\u044f<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_chuan_xac_ve_cac_doanh_nghiep_phai_kiem_toan_bat_buoc\"><\/span><b>\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/doi-tuong-bat-buoc-kiem-toan\/\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/span><\/a><span style=\"font-weight: 400;\"> bao g\u1ed3m nh\u1eefng \u0111\u01a1n v\u1ecb m\u00e0 s\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan tr\u1ef1c ti\u1ebfp nh\u01b0 ng\u00e2n h\u00e0ng, c\u1ed5 \u0111\u00f4ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c ki\u1ec3m to\u00e1n n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 quy\u1ec1n l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd. \u00dd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u01b0 C\u01a1 quan Thu\u1ebf, \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_va_gia_tri_cua_kiem_toan_bat_buoc_trong_quan_tri_doanh_nghiep\"><\/span><b>Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p coi ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed &#8220;b\u1ecb \u00e9p bu\u1ed9c&#8221;. Tuy nhi\u00ean, t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean gia, ki\u1ec3m to\u00e1n mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0 v\u01b0\u1ee3t xa s\u1ed1 ph\u00ed d\u1ecbch v\u1ee5 b\u1ecf ra. Tr\u01b0\u1edbc h\u1ebft, ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t h\u1ec7 th\u1ed1ng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n. Nh\u1eefng l\u1ed7i n\u00e0y n\u1ebfu t\u00edch t\u1ee5 l\u00e2u ng\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro truy thu thu\u1ebf h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang c\u00f3 nhu c\u1ea7u vay v\u1ed1n ng\u00e2n h\u00e0ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 &#8220;gi\u1ea5y th\u00f4ng h\u00e0nh&#8221; thi\u1ebft y\u1ebfu. C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c tr\u1ea3 n\u1ee3 v\u00e0 t\u00ednh th\u1ef1c ch\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o. Cu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n gi\u00fap chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc n\u1ebfu doanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch g\u1ecdi v\u1ed1n (Series A, B) ho\u1eb7c ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n (IPO) trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_doanh_nghiep_phai_kiem_toan_bat_buoc_bao_gom_nhung_doi_tuong_nao\"><\/span><b>Chi ti\u1ebft c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5754\" aria-describedby=\"caption-attachment-5754\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5754\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao.jpg\" alt=\"Chi ti\u1ebft c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-cac-doanh-nghiep-phai-kiem-toan-bat-buoc-bao-gom-nhung-doi-tuong-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5754\" class=\"wp-caption-text\">Chi ti\u1ebft c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ch\u00fang ta c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y th\u00e0nh c\u00e1c nh\u00f3m c\u1ee5 th\u1ec3 sau \u0111\u00e2y:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u0413\u0440\u0443\u043f\u043f\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0449\u0438\u0445 \u043f\u0440\u044f\u043c\u044b\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 (\u041f\u0418\u0418).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/span><\/a><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4, lo\u1ea1i h\u00ecnh (C\u00f4ng ty TNHH, C\u00f4ng ty C\u1ed5 ph\u1ea7n) hay qu\u1ed1c t\u1ecbch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m ki\u1ec3m so\u00e1t d\u00f2ng v\u1ed1n xuy\u00ean bi\u00ean gi\u1edbi, ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ngay c\u1ea3 khi doanh nghi\u1ec7p FDI ch\u01b0a ph\u00e1t sinh doanh thu nh\u01b0ng \u0111\u00e3 c\u00f3 v\u1ed1n g\u00f3p v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0, vi\u1ec7c ki\u1ec3m to\u00e1n v\u1eabn l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_to_chuc_tai_chinh_va_bao_hiem\"><\/span><b>Nh\u00f3m t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-bao-hiem\/\"><span style=\"font-weight: 400;\">l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-to-chuc-tin-dung\/\"><span style=\"font-weight: 400;\">t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/a><span style=\"font-weight: 400;\"> phi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 v\u00e0 c\u00e1c chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u n\u1eb1m trong danh s\u00e1ch n\u00e0y. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-bao-hiem\/\"><span style=\"font-weight: 400;\">doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m<\/span><\/a><span style=\"font-weight: 400;\">, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n nghi\u00eam ng\u1eb7t do t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh ngh\u1ec1 l\u00e0 qu\u1ea3n l\u00fd ngu\u1ed3n ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 c\u1ed9ng \u0111\u1ed3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_cong_ty_dai_chung_va_niem_yet\"><\/span><b>Nh\u00f3m c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 ni\u00eam y\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean s\u00e0n (HOSE, HNX, UPCoM) v\u00e0 c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. Ngo\u00e0i ra, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean (6 th\u00e1ng) c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u0169ng th\u01b0\u1eddng xuy\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t b\u1edfi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_Nha_nuoc\"><\/span><b>Nh\u00f3m doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef<\/span><\/a><span style=\"font-weight: 400;\"> tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c quy\u1ec1n bi\u1ec3u quy\u1ebft \u0111\u1ec1u ph\u1ea3i ki\u1ec3m to\u00e1n. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng ty con thu\u1ed9c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc nh\u1eb1m b\u1ea3o to\u00e0n v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_quy_mo_lon_Cap_nhat_Nghi_dinh_902025ND-CP\"><\/span><b>Nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn (C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u1ea7n l\u01b0u \u00fd. Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/nghi-dinh-90\/\"><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, c\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m tr\u00ean nh\u01b0ng \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed sau \u0111\u00e2y s\u1ebd ch\u00ednh th\u1ee9c thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025 (nh\u00f3m <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\">):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia BHXH b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu thu\u1ea7n trong n\u0103m \u0111\u1ea1t tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m \u0111\u1ea1t tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>\u0411\u043e\u043b\u044c\u0448\u0435 \u0441\u0442\u0430\u0442\u0435\u0439 \u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u0437\u0434\u0435\u0441\u044c: <\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/tieu-chi-kiem-toan-nghi-dinh-90\/\"><b><i>Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/i><\/b><\/a><b><i>\u00a0<\/i><\/b><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_va_dieu_kien_thuc_hien_kiem_toan_thuc_te\"><\/span><b>C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho c\u01a1 quan ch\u1ee9c n\u0103ng trong th\u1eddi h\u1ea1n 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 tr\u01b0\u1edbc ng\u00e0y 31\/03 n\u0103m sau n\u1ebfu n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, t\u00f4i th\u01b0\u1eddng khuy\u00ean c\u00e1c doanh nghi\u1ec7p n\u00ean l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ngay t\u1eeb qu\u00fd 4 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c n\u00e0y cho ph\u00e9p ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o th\u1eddi \u0111i\u1ec3m 31\/12. N\u1ebfu b\u1ecf l\u1ee1 m\u1ed1c n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thay th\u1ebf ph\u1ee9c t\u1ea1p h\u01a1n, d\u1eabn \u0111\u1ebfn \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecb ngo\u1ea1i tr\u1eeb do kh\u00f4ng th\u1ec3 x\u00e1c minh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ho\u1eb7c t\u1ed3n kho th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_cac_van_ban_phap_luat_lien_quan_den_kiem_toan_bat_buoc\"><\/span><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n l\u01b0u tr\u1eef v\u00e0 tra c\u1ee9u c\u00e1c v\u0103n b\u1ea3n 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 t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0422\u0438\u043f \u0442\u0435\u043a\u0441\u0442\u0430<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u\/Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d<\/span><\/td>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 67\/2011\/QH12<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp quy \u0111\u1ecbnh chung v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh doanh ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0423\u043a\u0430\u0437<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0414\u0435\u043a\u0440\u0435\u0442 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0435 \u0443\u043a\u0430\u0437\u0430\u043d\u0438\u044f \u043f\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0439 \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u0435.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0423\u043a\u0430\u0437<\/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 90\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ti\u00eau ch\u00ed doanh nghi\u1ec7p quy m\u00f4 l\u1edbn thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0423\u043a\u0430\u0437<\/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 41\/2018\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041a\u0440\u0443\u0433\u043e\u0432\u043e\u0439<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) \u00e1p d\u1ee5ng cho qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Bai_hoc_dat_gia_tu_su_chu_quan_ve_quy_mo\"><\/span><b>Case Study: B\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 t\u1eeb s\u1ef1 ch\u1ee7 quan v\u1ec1 quy m\u00f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2024, m\u1ed9t startup trong l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed (g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty A) c\u00f3 s\u1ef1 t\u0103ng tr\u01b0\u1edfng b\u00f9ng n\u1ed5. Doanh thu c\u1ee7a h\u1ecd \u0111\u1ea1t 320 t\u1ef7 \u0111\u1ed3ng, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 t\u0103ng v\u1ecdt l\u00ean 250 ng\u01b0\u1eddi \u0111\u1ec3 \u0111\u00e1p \u1ee9ng kh\u00e2u v\u1eadn h\u00e0nh. Tuy nhi\u00ean, T\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd ch\u1ec9 \u0111\u1ea1t 80 t\u1ef7 \u0111\u1ed3ng do m\u00f4 h\u00ecnh kinh doanh tinh g\u1ecdn, thu\u00ea kho b\u00e3i b\u00ean ngo\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ban gi\u00e1m \u0111\u1ed1c C\u00f4ng ty A cho r\u1eb1ng h\u1ecd ch\u01b0a ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang n\u00ean kh\u00f4ng c\u1ea7n ki\u1ec3m to\u00e1n. \u0110\u1ebfn th\u00e1ng 5\/2026, khi Thanh tra B\u1ed9 T\u00e0i ch\u00ednh ki\u1ec3m tra, C\u00f4ng ty A \u0111\u00e3 b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m do th\u1ecfa m\u00e3n 2\/3 \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP (Doanh thu &gt; 300 t\u1ef7 v\u00e0 Lao \u0111\u1ed9ng &gt; 200 ng\u01b0\u1eddi).<\/span><\/p>\n<p><b>H\u1eadu qu\u1ea3<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh l\u00ean t\u1edbi 40-50 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 vay v\u1ed1n 50 t\u1ef7 \u0111\u1ed3ng t\u1ea1i ng\u00e2n h\u00e0ng b\u1ecb \u0111\u00ecnh ch\u1ec9 do b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ph\u1ea3i thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n &#8220;h\u1ed3i t\u1ed1&#8221; l\u1ea1i s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc v\u1edbi m\u1ee9c ph\u00ed cao g\u1ea5p \u0111\u00f4i do c\u00e1c kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c minh t\u1ed3n kho qu\u00e1 kh\u1ee9.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_cac_tieu_chi_kiem_toan_bat_buoc_qua_cac_thoi_ky\"><\/span><b>So s\u00e1nh c\u00e1c ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c qua c\u00e1c th\u1eddi k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 b\u01b0\u1edbc chuy\u1ec3n \u0111\u00e1ng k\u1ec3 t\u1eeb n\u0103m 2025 theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP. B\u00ean c\u1ea1nh vi\u1ec7c duy tr\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng truy\u1ec1n th\u1ed1ng nh\u01b0 doanh nghi\u1ec7p FDI v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang, ch\u00ednh s\u00e1ch m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean thi\u1ebft l\u1eadp ng\u01b0\u1ee1ng c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn, \u0111\u1ed3ng th\u1eddi m\u1edf r\u1ed9ng ph\u1ea1m vi \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n Nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 c\u00f4ng ty con). B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap so s\u00e1nh r\u00f5 s\u1ef1 thay \u0111\u1ed5i qua c\u00e1c th\u1eddi k\u1ef3.<\/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 c\u00e1c ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c qua c\u00e1c th\u1eddi k\u1ef3<\/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>Tr\u01b0\u1edbc n\u0103m 2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb n\u0103m 2025 (Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0441 \u043f\u0440\u044f\u043c\u044b\u043c\u0438 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c\u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c\u0438<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0422\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f 100%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0422\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f 100%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u0443\u0431\u043b\u0438\u0447\u043d\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">DN quy m\u00f4 l\u1edbn (T\u01b0 nh\u00e2n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ng\u01b0\u1ee1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ng\u01b0\u1ee1ng: Lao \u0111\u1ed9ng &gt; 200; Doanh thu &gt; 300 t\u1ef7; T\u00e0i s\u1ea3n &gt; 100 t\u1ef7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">DN Nh\u00e0 n\u1eafm gi\u1eef v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&gt; 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 (G\u1ed3m c\u1ea3 c\u00f4ng ty con)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_rui_ro_thuong_gap_va_kinh_nghiem_xu_ly\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong su\u1ed1t s\u1ef1 nghi\u1ec7p c\u1ee7a m\u00ecnh, t\u00f4i nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n, m\u00e0 n\u1eb1m \u1edf &#8220;v\u1ebft s\u1eb9o&#8221; trong h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p. Khi b\u1ea1n kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u00e1nh gi\u00e1 r\u1ea5t th\u1ea5p t\u00ednh tu\u00e2n th\u1ee7 (compliance) c\u1ee7a b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn kh\u00e1c l\u00e0 doanh nghi\u1ec7p ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n &#8220;gi\u00e1 r\u1ebb&#8221; d\u1eabn \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o k\u00e9m. Nhi\u1ec1u c\u00f4ng ty ki\u1ec3m to\u00e1n nh\u1ecf kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c \u0111\u1ec3 t\u01b0 v\u1ea5n c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf ph\u1ee9c t\u1ea1p cho doanh nghi\u1ec7p FDI, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e1o c\u00e1o th\u00ec c\u00f3 nh\u01b0ng r\u1ee7i ro thu\u1ebf v\u1eabn c\u00f2n nguy\u00ean. Kinh nghi\u1ec7m c\u1ee7a t\u00f4i l\u00e0 h\u00e3y t\u00ecm ki\u1ebfm nh\u1eefng m\u1ea1ng l\u01b0\u1edbi k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n uy t\u00edn c\u00f3 s\u1ef1 k\u1ebft n\u1ed1i \u0111a qu\u1ed1c gia ho\u1eb7c c\u00f3 b\u1ec1 d\u00e0y kinh nghi\u1ec7m trong n\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1ed1t nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n nh\u1eadn th\u1ea5y doanh nghi\u1ec7p m\u00ecnh s\u1eafp \u0111\u1ea1t \u0111\u1ebfn ng\u01b0\u1ee1ng 200 lao \u0111\u1ed9ng ho\u1eb7c 300 t\u1ef7 doanh thu, h\u00e3y ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n t\u1eeb gi\u1eefa n\u0103m. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp ng\u0103n n\u1eafp, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a \u0111o\u00e0n ki\u1ec3m to\u00e1n t\u1ea1i v\u0103n ph\u00f2ng b\u1ea1n.<\/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><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m m\u1ed9t danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng, ph\u1ea3n \u00e1nh xu th\u1ebf minh b\u1ea1ch h\u00f3a n\u1ec1n kinh t\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam. Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn nh\u01b0 m\u1ed9t g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh, m\u00e0 l\u00e0 m\u1ed9t c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t, &#8220;th\u0103m kh\u00e1m&#8221; s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 chu\u1ea9n b\u1ecb cho nh\u1eefng b\u01b0\u1edbc ti\u1ebfn xa h\u01a1n tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. N\u1eafm v\u1eefng Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP ngay t\u1eeb h\u00f4m nay s\u1ebd gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 m\u1ea1ng l\u01b0\u1edbi k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m. MAN kh\u00f4ng ch\u1ec9 cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea1t chu\u1ea9n m\u00e0 c\u00f2n \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf. V\u1edbi h\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 tin t\u01b0\u1edfng v\u00e0 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 trong n\u0103m qua, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c ch\u1ea5t v\u00e0 s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd. H\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady tr\u00ean h\u00e0nh tr\u00ecnh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng 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_cac_doanh_nghiep_phai_kiem_toan_bat_buoc_bao_gom_nhung_doi_tuong_nao\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c bao g\u1ed3m nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o<\/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=\"Cong_ty_toi_la_doanh_nghiep_FDI_vua_moi_thanh_lap_thang_12_chua_hoat_dong_thi_co_phai_kiem_toan_bao_cao_tai_chinh_nam_do_khong\"><\/span>C\u00f4ng ty t\u00f4i l\u00e0 doanh nghi\u1ec7p FDI v\u1eeba m\u1edbi th\u00e0nh l\u1eadp th\u00e1ng 12, ch\u01b0a ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00f3 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c doanh nghi\u1ec7p FDI ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, b\u1ea5t k\u1ec3 c\u00f3 ph\u00e1t sinh doanh thu hay ch\u01b0a.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_toi_thoa_man_23_tieu_chi_quy_mo_nhung_khong_lam_kiem_toan_thi_muc_phat_toi_da_la_bao_nhieu\"><\/span>N\u1ebfu doanh nghi\u1ec7p t\u00f4i th\u1ecfa m\u00e3n 2\/3 ti\u00eau ch\u00ed quy m\u00f4 nh\u01b0ng kh\u00f4ng l\u00e0m ki\u1ec3m to\u00e1n th\u00ec m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau?<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\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu c\u00e1c r\u1ee7i ro v\u1ec1 x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng t\u1ea1i ng\u00e2n h\u00e0ng.                    <\/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=\"Doanh_thu_300_ty_dong_tinh_theo_doanh_thu_tren_to_khai_thue_hay_doanh_thu_ke_toan\"><\/span>Doanh thu 300 t\u1ef7 \u0111\u1ed3ng t\u00ednh theo doanh thu tr\u00ean t\u1edd khai thu\u1ebf hay doanh thu k\u1ebf to\u00e1n? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTi\u00eau ch\u00ed doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau Doanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m.                    <\/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=\"Bao_cao_kiem_toan_co_thay_the_duoc_quyet_toan_thue_khong\"><\/span>\u041c\u043e\u0436\u0435\u0442 \u043b\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0439 \u043e\u0442\u0447\u0435\u0442 \u0437\u0430\u043c\u0435\u043d\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n. Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ed1t s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i 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=\"Toi_co_the_thue_ca_nhan_lam_kiem_toan_tu_do_de_xac_nhan_bao_cao_khong\"><\/span>T\u00f4i c\u00f3 th\u1ec3 thu\u00ea c\u00e1 nh\u00e2n l\u00e0m ki\u1ec3m to\u00e1n t\u1ef1 do \u0111\u1ec3 x\u00e1c nh\u1eadn b\u00e1o c\u00e1o kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ch\u1ec9 c\u00f3 c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam m\u1edbi c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ec3 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.                    <\/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\": \"C\u00f4ng ty t\u00f4i l\u00e0 doanh nghi\u1ec7p FDI v\u1eeba m\u1edbi th\u00e0nh l\u1eadp th\u00e1ng 12, ch\u01b0a ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00f3 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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