{"id":5885,"date":"2026-05-08T16:44:08","date_gmt":"2026-05-08T09:44:08","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5885"},"modified":"2026-05-08T16:44:08","modified_gmt":"2026-05-08T09:44:08","slug":"chi-phi-kiem-toan-nghi-dinh-90","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/chi-phi-kiem-toan-nghi-dinh-90\/","title":{"rendered":"Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 hi\u1ec7n \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><span style=\"font-weight: 400;\">doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/span><\/a><span style=\"font-weight: 400;\"> khi th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c t\u1eeb ng\u00e0y 14\/04\/2025 \u0111ang \u0111\u1ebfn g\u1ea7n. Theo l\u1ed9 tr\u00ecnh m\u1edbi, c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, m\u1ed9t s\u1ef1 thay \u0111\u1ed5i b\u01b0\u1edbc ngo\u1eb7t so v\u1edbi quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP.<\/span><\/p>\n<p><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;\"> kh\u00f4ng ch\u1ec9 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m to\u00e1n m\u00e0 c\u00f2n si\u1ebft ch\u1eb7t c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 minh b\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi kh\u1ed1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch c\u1ea5u th\u00e0nh chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 s\u1ebd gi\u00fap c\u00e1c CFO v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 n\u00e2ng cao gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Tom_tat_trong_tam_ve_chi_phi_kiem_toan_Nghi_dinh_90\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Nghi_dinh_902025ND-CP_quy_dinh_nhung_gi_ve_kiem_toan_bat_buoc\" >Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP quy \u0111\u1ecbnh nh\u1eefng g\u00ec v\u1ec1 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\/chi-phi-kiem-toan-nghi-dinh-90\/#Tieu_chi_doanh_nghiep_quy_mo_lon_la_gi_theo_quy_dinh_moi_nhat\" >Ti\u00eau ch\u00ed doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t?<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Chi_phi_kiem_toan_Nghi_dinh_90_phu_thuoc_vao_nhung_yeu_to_ky_thuat_nao\" >Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/chi-phi-kiem-toan-nghi-dinh-90\/#Uoc_tinh_chi_phi_kiem_toan_Nghi_dinh_90_cho_doanh_nghiep_doanh_thu_tren_300_ty\" >\u01af\u1edbc t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 cho doanh nghi\u1ec7p doanh thu tr\u00ean 300 t\u1ef7?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/chi-phi-kiem-toan-nghi-dinh-90\/#Ho_so_kiem_toan_lan_dau_Nghi_dinh_90_can_chuan_bi_nhung_gi\" >H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/chi-phi-kiem-toan-nghi-dinh-90\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/chi-phi-kiem-toan-nghi-dinh-90\/#Buoc_1_Tiep_nhan_thong_tin_va_khao_sat_thuc_te\" >B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Buoc_2_Lap_ke_hoach_kiem_toan_chi_tiet\" >\u0428\u0430\u0433 2: \u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u0439\u0442\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u043f\u043b\u0430\u043d \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\/chi-phi-kiem-toan-nghi-dinh-90\/#Buoc_3_Thuc_hien_kiem_toan_tai_hien_truong\" >\u0428\u0430\u0433 3: \u041f\u0440\u043e\u0432\u0435\u0434\u0438\u0442\u0435 \u0430\u0443\u0434\u0438\u0442 \u043d\u0430 \u043c\u0435\u0441\u0442\u0435.<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Buoc_4_Tong_hop_va_phat_hanh_bao_cao\" >B\u01b0\u1edbc 4: T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o<\/a><\/li><\/ul><\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Tai_sao_chon_MAN_de_toi_uu_chi_phi_kiem_toan_Nghi_dinh_90\" >T\u1ea1i sao ch\u1ecdn MAN \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90?<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_thuc_hien_kiem_toan_lan_dau\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Case_Study_Xu_ly_bai_toan_kiem_toan_cho_doanh_nghiep_san_xuat_tai_Binh_Duong\" >Case Study: X\u1eed l\u00fd b\u00e0i to\u00e1n ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#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\/chi-phi-kiem-toan-nghi-dinh-90\/#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\/chi-phi-kiem-toan-nghi-dinh-90\/#Cac_cau_hoi_thuong_gap_ve_chi_phi_kiem_toan_Nghi_dinh_90\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Chi_phi_kiem_toan_Nghi_dinh_90_co_duoc_tinh_vao_chi_phi_hop_ly_khi_tinh_thue_TNDN_khong\" >Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN 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\/chi-phi-kiem-toan-nghi-dinh-90\/#Doanh_nghiep_khong_thuc_hien_kiem_toan_theo_Nghi_dinh_90_se_bi_phat_bao_nhieu\" >Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 s\u1ebd b\u1ecb ph\u1ea1t 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\/chi-phi-kiem-toan-nghi-dinh-90\/#Tieu_chi_kiem_toan_Nghi_dinh_90_tinh_tren_so_lieu_nam_nao\" >Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 t\u00ednh tr\u00ean s\u1ed1 li\u1ec7u n\u0103m n\u00e0o?<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Co_the_thue_ca_nhan_thuc_hien_kiem_toan_de_giam_chi_phi_kiem_toan_Nghi_dinh_90_khong\" >C\u00f3 th\u1ec3 thu\u00ea c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ec3 gi\u1ea3m chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 kh\u00f4ng?<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Chi_phi_kiem_toan_cho_doanh_nghiep_co_doanh_thu_tren_300_ty_thuong_bao_gom_nhung_gi\" >Chi ph\u00ed ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 300 t\u1ef7 th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng g\u00ec?<\/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\/chi-phi-kiem-toan-nghi-dinh-90\/#Thoi_han_nop_bao_cao_kiem_toan_theo_Nghi_dinh_90_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_chi_phi_kiem_toan_Nghi_dinh_90\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn chi tr\u1ea3 cho c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m ch\u1ee9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n, \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu ho\u1eb7c v\u1ed1n. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n t\u1eeb k\u1ef3 b\u00e1o c\u00e1o n\u0103m 2025 d\u1ef1a tr\u00ean d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a n\u0103m 2024 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 40 \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_902025ND-CP_quy_dinh_nhung_gi_ve_kiem_toan_bat_buoc\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP quy \u0111\u1ecbnh nh\u1eefng g\u00ec v\u1ec1 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><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;\"> \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 14\/04\/2025 nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 vi\u1ec7c \u0111\u01b0a c\u00e1c &#8220;doanh nghi\u1ec7p quy m\u00f4 l\u1edbn&#8221; v\u00e0o danh s\u00e1ch \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Tr\u01b0\u1edbc \u0111\u00e2y, ngh\u0129a v\u1ee5 n\u00e0y ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o 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 ho\u1eb7c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y cho th\u1ea5y quy\u1ebft t\u00e2m c\u1ee7a Ch\u00ednh ph\u1ee7 trong vi\u1ec7c minh b\u1ea1ch h\u00f3a n\u1ec1n kinh t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n \u0111ang c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn ng\u00e2n s\u00e1ch v\u00e0 th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng. V\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n, chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 th\u01b0\u1eddng bao g\u1ed3m c\u1ea3 chi ph\u00ed t\u01b0 v\u1ea5n ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ban \u0111\u1ea7u \u0111\u1ec3 \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo chuy\u00ean gia t\u1eeb MAN, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh n\u0103m 2024 s\u1ebd \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng d\u00f9ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 r\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m to\u00e1n trong n\u0103m 2025. Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u1ea1t ng\u01b0\u1ee1ng quy m\u00f4 l\u1edbn v\u00e0o cu\u1ed1i n\u0103m 2024, vi\u1ec7c t\u00ecm hi\u1ec3u v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 v\u00e0 li\u00ean h\u1ec7 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ngay t\u1eeb b\u00e2y gi\u1edd l\u00e0 v\u00f4 c\u00f9ng c\u1ea5p thi\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_doanh_nghiep_quy_mo_lon_la_gi_theo_quy_dinh_moi_nhat\"><\/span><b>Ti\u00eau ch\u00ed doanh nghi\u1ec7p quy m\u00f4 l\u1edbn l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i chi tr\u1ea3 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 hay kh\u00f4ng, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP d\u1eabn chi\u1ebfu c\u00e1c ti\u00eau ch\u00ed v\u1ec1 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn d\u1ef1a tr\u00ean quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quy m\u00f4 l\u1edbn v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi th\u1ecfa m\u00e3n \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu c\u1ee7a n\u0103m li\u1ec1n tr\u01b0\u1edbc \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 cu\u1ed1i k\u1ef3 \u0111\u1ea1t tr\u00ean <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/tong-tai-san-100-ty-co-can-kiem-toan-khong\/\"><span style=\"font-weight: 400;\">100 t\u1ef7 \u0111\u1ed3ng<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/doanh-thu-tren-300-ty-co-phai-kiem-toan\/\"><span style=\"font-weight: 400;\">doanh thu tr\u00ean 300 t\u1ef7 c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi ch\u1eafc ch\u1eafn l\u00e0 c\u00f3. \u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng t\u1edbi \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng, bao g\u1ed3m x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m khi vay v\u1ed1n ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_Nghi_dinh_90_phu_thuoc_vao_nhung_yeu_to_ky_thuat_nao\"><\/span><b>Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5886\" aria-describedby=\"caption-attachment-5886\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5886\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-kiem-toan-Nghi-dinh-90-phu-thuoc-vao-nhung-yeu-to-ky-thuat-nao.jpg\" alt=\"Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-kiem-toan-Nghi-dinh-90-phu-thuoc-vao-nhung-yeu-to-ky-thuat-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-kiem-toan-Nghi-dinh-90-phu-thuoc-vao-nhung-yeu-to-ky-thuat-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-kiem-toan-Nghi-dinh-90-phu-thuoc-vao-nhung-yeu-to-ky-thuat-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-kiem-toan-Nghi-dinh-90-phu-thuoc-vao-nhung-yeu-to-ky-thuat-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-kiem-toan-Nghi-dinh-90-phu-thuoc-vao-nhung-yeu-to-ky-thuat-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5886\" class=\"wp-caption-text\">Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t chuy\u00ean gia ki\u1ec3m to\u00e1n v\u1edbi 30 n\u0103m kinh nghi\u1ec7m, t\u00f4i kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh cho d\u1ecbch v\u1ee5 n\u00e0y. Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a nhi\u1ec1u bi\u1ebfn s\u1ed1 k\u1ef9 thu\u1eadt ph\u1ea3n \u00e1nh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 r\u1ee7i ro m\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i g\u00e1nh v\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t l\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 doanh thu. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu (materiality) trong ki\u1ec3m to\u00e1n. Doanh nghi\u1ec7p c\u00f3 doanh s\u1ed1 c\u00e0ng l\u1edbn, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch c\u00e0ng nhi\u1ec1u th\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i t\u0103ng m\u1eabu th\u1eed nghi\u1ec7m, d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 t\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh. M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u1edbi quy tr\u00ecnh t\u1ed3n kho ph\u1ee9c t\u1ea1p, nhi\u1ec1u kho b\u00e3i t\u1ea1i c\u00e1c t\u1ec9nh nh\u01b0 B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai s\u1ebd c\u00f3 ph\u00ed ki\u1ec3m to\u00e1n cao h\u01a1n m\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay c\u00f3 c\u00f9ng doanh thu. Vi\u1ec7c ki\u1ec3m k\u00ea h\u00e0ng h\u00f3a t\u1ea1i nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m \u0111\u00f2i h\u1ecfi nh\u00e2n s\u1ef1 v\u00e0 th\u1eddi gian di chuy\u1ec3n \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 ba l\u00e0 ch\u1ea5t l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. N\u1ebfu doanh nghi\u1ec7p c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ng\u0103n n\u1eafp v\u00e0 h\u1ec7 th\u1ed1ng ERP ho\u00e0n thi\u1ec7n, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u1ea3m b\u1edbt th\u1eed nghi\u1ec7m chi ti\u1ebft. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu h\u1ed3 s\u01a1 h\u1ed7n lo\u1ea1n, c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 \u0111\u1ed1i so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh, l\u00e0m t\u0103ng chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 m\u1ed9t c\u00e1ch \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng l\u00e0 uy t\u00edn c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n. C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c nh\u00f3m Big4 s\u1ebd c\u00f3 m\u1ee9c ph\u00ed cao v\u01b0\u1ee3t tr\u1ed9i do gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0 ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, c\u00e1c m\u1ea1ng l\u01b0\u1edbi ki\u1ec3m to\u00e1n nh\u01b0 MAN &#8211; Master Accountant Network l\u1ea1i cung c\u1ea5p gi\u1ea3i ph\u00e1p c\u00e2n b\u1eb1ng gi\u1eefa ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean gia cao c\u1ea5p v\u00e0 m\u1ee9c ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Uoc_tinh_chi_phi_kiem_toan_Nghi_dinh_90_cho_doanh_nghiep_doanh_thu_tren_300_ty\"><\/span><b>\u01af\u1edbc t\u00ednh chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 cho doanh nghi\u1ec7p doanh thu tr\u00ean 300 t\u1ef7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu quanh m\u1ee9c 300 t\u1ef7 \u0111\u1ed3ng, chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 th\u01b0\u1eddng dao \u0111\u1ed9ng trong m\u1ed9t kho\u1ea3ng kh\u00e1 r\u1ed9ng t\u00f9y thu\u1ed9c v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng tham kh\u1ea3o d\u1ef1a tr\u00ean kh\u1ea3o s\u00e1t th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i (l\u01b0u \u00fd \u0111\u00e2y ch\u1ec9 l\u00e0 con s\u1ed1 \u01b0\u1edbc t\u00ednh):<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c chi ph\u00ed tham kh\u1ea3o (tri\u1ec7u VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu 300 &#8211; 500 t\u1ef7, th\u01b0\u01a1ng m\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 &#8211; 70<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu 300 &#8211; 500 t\u1ef7, s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60 &#8211; 100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m ki\u1ec3m k\u00ea kho<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu tr\u00ean 500 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 100 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00f9y \u0111\u1ed9 ph\u1ee9c t\u1ea1p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng 15 &#8211; 20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed di chuy\u1ec3n, ki\u1ec3m k\u00ea<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i kh\u00f4ng b\u00e1o gi\u00e1 d\u1ef1a tr\u00ean nh\u1eefng con s\u1ed1 m\u01a1 h\u1ed3. Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u01b0a ra m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 t\u1ed1i \u01b0u nh\u1ea5t. M\u1ee5c ti\u00eau c\u1ee7a ch\u00fang t\u00f4i l\u00e0 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n b\u1edfi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 th\u01b0\u1eddng ti\u00eau t\u1ed1n nhi\u1ec1u ngu\u1ed3n l\u1ef1c h\u01a1n do ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ee9c ph\u00ed c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 th\u1ec3 cao h\u01a1n m\u1ed9t ch\u00fat so v\u1edbi c\u00e1c n\u0103m ti\u1ebfp theo khi h\u1ec7 th\u1ed1ng \u0111\u00e3 \u0111i v\u00e0o qu\u1ef9 \u0111\u1ea1o.<\/span><\/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=\"Ho_so_kiem_toan_lan_dau_Nghi_dinh_90_can_chuan_bi_nhung_gi\"><\/span><b>H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/ho-so-kiem-toan-lan-dau-nghi-dinh-90\/\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u Ngh\u1ecb \u0111\u1ecbnh 90<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn \u0111\u1ed1i v\u1edbi nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1ed1n ch\u1ec9 quen l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u1ec3 t\u1ed1i \u01b0u th\u1eddi gian v\u00e0 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc khi \u0111o\u00e0n ki\u1ec3m to\u00e1n \u0111\u1ebfn l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh, \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty, c\u00e1c bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean quan tr\u1ecdng trong n\u0103m. \u0110\u1eb7c bi\u1ec7t, c\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t v\u00e0 c\u00e1c quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng h\u00f3a l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh, danh s\u00e1ch h\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 (\u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 \u0111\u1ed1i chi\u1ebfu \u0111\u1ea1t tr\u00ean 80%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ed1t s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf l\u1edbn, h\u1ed3 s\u01a1 vay v\u1ed1n ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ebf li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Chuy\u00ean gia MAN khuy\u00ean r\u1eb1ng doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n &#8220;ti\u1ec1n ki\u1ec3m to\u00e1n&#8221; b\u1eb1ng c\u00e1ch t\u1ef1 r\u00e0 so\u00e1t c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu tr\u01b0\u1edbc. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 do gi\u1ea3m th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd c\u00e1c r\u1ee7i ro thu\u1ebf ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi b\u00ean th\u1ee9 ba v\u00e0o cu\u1ed9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i \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;\"> chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c tinh ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam. Quy tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u01b0 v\u1ea5n v\u01b0\u1ee3t xa m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_thong_tin_va_khao_sat_thuc_te\"><\/span><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o doanh thu 300 t\u1ef7 c\u1ee7a b\u1ea1n. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN s\u1ebd t\u00ecm hi\u1ec3u v\u1ec1 quy tr\u00ecnh kinh doanh, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng. Vi\u1ec7c kh\u1ea3o s\u00e1t k\u1ef9 gi\u00fap ch\u00fang t\u00f4i \u0111\u01b0a ra b\u00e1o gi\u00e1 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 s\u00e1t th\u1ef1c t\u1ebf nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_ke_hoach_kiem_toan_chi_tiet\"><\/span><b>\u0428\u0430\u0433 2: \u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u0439\u0442\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u043f\u043b\u0430\u043d \u0430\u0443\u0434\u0438\u0442\u0430.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, MAN s\u1ebd g\u1eedi danh m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 l\u1ecbch tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee5 th\u1ec3. Ch\u00fang t\u00f4i x\u00e1c \u0111\u1ecbnh c\u00e1c v\u00f9ng r\u1ee7i ro cao (nh\u01b0 gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng, ho\u1eb7c c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft) \u0111\u1ec3 t\u1eadp trung ngu\u1ed3n l\u1ef1c, tr\u00e1nh l\u00e3ng ph\u00ed th\u1eddi gian v\u00e0o c\u00e1c ph\u1ea7n vi\u1ec7c \u00edt r\u1ee7i ro.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_kiem_toan_tai_hien_truong\"><\/span><b>\u0428\u0430\u0433 3: \u041f\u0440\u043e\u0432\u0435\u0434\u0438\u0442\u0435 \u0430\u0443\u0434\u0438\u0442 \u043d\u0430 \u043c\u0435\u0441\u0442\u0435.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN s\u1ebd tr\u1ef1c ti\u1ebfp \u0111\u1ed1i so\u00e1t ch\u1ee9ng t\u1eeb, ki\u1ec3m tra t\u00ednh hi\u1ec7n h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 ph\u1ecfng v\u1ea5n c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan. Trong qu\u00e1 tr\u00ecnh n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, ch\u00fang t\u00f4i s\u1ebd trao \u0111\u1ed5i ngay v\u1edbi K\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec3 t\u00ecm h\u01b0\u1edbng x\u1eed l\u00fd thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn khi ra b\u00e1o c\u00e1o cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>B\u01b0\u1edbc 4: T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh qua hai c\u1ea5p t\u1ea1i MAN tr\u01b0\u1edbc khi g\u1eedi b\u1ea3n th\u1ea3o cho doanh nghi\u1ec7p. Sau khi th\u1ed1ng nh\u1ea5t c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, MAN s\u1ebd ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p k\u1ecbp th\u1eddi n\u1ed9p cho c\u01a1 quan ch\u1ee9c n\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_chon_MAN_de_toi_uu_chi_phi_kiem_toan_Nghi_dinh_90\"><\/span><b>T\u1ea1i sao ch\u1ecdn MAN \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5888\" aria-describedby=\"caption-attachment-5888\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5888\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chon-MAN-de-toi-uu-chi-phi-kiem-toan-Nghi-dinh-90.jpg\" alt=\"T\u1ea1i sao ch\u1ecdn MAN \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chon-MAN-de-toi-uu-chi-phi-kiem-toan-Nghi-dinh-90.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chon-MAN-de-toi-uu-chi-phi-kiem-toan-Nghi-dinh-90-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chon-MAN-de-toi-uu-chi-phi-kiem-toan-Nghi-dinh-90-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chon-MAN-de-toi-uu-chi-phi-kiem-toan-Nghi-dinh-90-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chon-MAN-de-toi-uu-chi-phi-kiem-toan-Nghi-dinh-90-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5888\" class=\"wp-caption-text\">T\u1ea1i sao ch\u1ecdn MAN \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5, MAN &#8211; Master Accountant Network n\u1ed5i b\u1eadt nh\u1edd s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng CFO kh\u00f4ng ch\u1ec9 c\u1ea7n m\u1ed9t con d\u1ea5u, m\u00e0 c\u1ea7n m\u1ed9t \u0111\u1ed1i t\u00e1c c\u00f3 th\u1ec3 ch\u1ec9 ra nh\u1eefng l\u1ed7 h\u1ed5ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i c\u00f3 h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, bao g\u1ed3m c\u00e1c CPA (Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1) v\u00e0 chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf h\u00e0ng \u0111\u1ea7u. Th\u1ebf m\u1ea1nh c\u1ee7a MAN l\u00e0 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 90 m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng r\u1ed9ng kh\u1eafp c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM), c\u00e1c khu c\u00f4ng nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 Long An. V\u1edbi m\u1ea1ng l\u01b0\u1edbi local r\u1ed9ng kh\u1eafp, MAN gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5 tr\u1ee3 trong chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 nh\u01b0 ph\u00ed l\u01b0u tr\u00fa hay di chuy\u1ec3n c\u1ee7a \u0111o\u00e0n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cam k\u1ebft c\u1ee7a ch\u00fang t\u00f4i l\u00e0 t\u00ednh b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 ki\u1ec3m to\u00e1n. H\u01a1n 500 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn \u0111\u00e3 tin t\u01b0\u1edfng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a MAN trong su\u1ed1t nhi\u1ec1u n\u0103m qua l\u00e0 minh ch\u1ee9ng r\u00f5 n\u00e9t cho ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 s\u1ef1 t\u1eadn t\u00e2m c\u1ee7a ch\u00fang t\u00f4i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_thuc_hien_kiem_toan_lan_dau\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n l\u1ea7n \u0111\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 m\u1ed9t ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 l\u00e2u n\u0103m, MAN nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p khi m\u1edbi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n chi tr\u1ea3 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 th\u01b0\u1eddng g\u1eb7p ph\u1ea3i nh\u1eefng sai l\u1ea7m c\u00f3 th\u1ec3 g\u00e2y t\u1ed1n k\u00e9m kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t l\u00e0 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea. Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 300 t\u1ef7 nh\u01b0ng qu\u1ea3n l\u00fd kho v\u1eabn d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng ho\u1eb7c \u01b0\u1edbc t\u00ednh. Khi ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u00e0 ph\u00e1t hi\u1ec7n sai l\u1ec7ch l\u1edbn, vi\u1ec7c truy t\u00ecm nguy\u00ean nh\u00e2n s\u1ebd k\u00e9o d\u00e0i th\u1eddi gian l\u00e0m vi\u1ec7c, t\u1eeb \u0111\u00f3 \u0111\u1ea9y chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 l\u00ean cao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 90 t\u1eadp trung v\u00e0o c\u00e1c doanh nghi\u1ec7p l\u1edbn, v\u1ed1n th\u01b0\u1eddng c\u00f3 h\u1ec7 sinh th\u00e1i c\u00e1c c\u00f4ng ty con, c\u00f4ng ty th\u00e0nh vi\u00ean. Vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb lo\u1ea1i tr\u1eeb m\u00e0 c\u00f2n d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb thanh tra thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t n\u1eb7ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m c\u1ee7a MAN cho th\u1ea5y, \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90, doanh nghi\u1ec7p n\u00ean \u0111\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c chu\u1ea9n h\u00f3a s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ngay t\u1eeb b\u00e2y gi\u1edd. N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i \u0111\u01b0a ra \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb, \u0111i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn c\u1ee7a doanh nghi\u1ec7p khi l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf ho\u1eb7c ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Xu_ly_bai_toan_kiem_toan_cho_doanh_nghiep_san_xuat_tai_Binh_Duong\"><\/span><b>Case Study: X\u1eed l\u00fd b\u00e0i to\u00e1n ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong n\u0103m 2024, MAN \u0111\u00e3 h\u1ed7 tr\u1ee3 m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i B\u00ecnh D\u01b0\u01a1ng c\u00f3 doanh thu 450 t\u1ef7 \u0111\u1ed3ng chu\u1ea9n b\u1ecb cho l\u1ed9 tr\u00ecnh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2025. Th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0y l\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd gi\u00e1 th\u00e0nh ch\u01b0a nh\u1ea5t qu\u00e1n v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao \u0111\u00fang theo Th\u00f4ng t\u01b0 45.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i \u0111\u00e3 b\u1eaft \u0111\u1ea7u b\u1eb1ng m\u1ed9t g\u00f3i t\u01b0 v\u1ea5n r\u00e0 so\u00e1t t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c. Nh\u1edd vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1edbm c\u00e1c l\u1ed7i v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho, khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo ti\u00eau ch\u00ed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90, doanh nghi\u1ec7p \u0111\u00e3 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c 30% th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a \u0111o\u00e0n ki\u1ec3m to\u00e1n so v\u1edbi d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n &#8220;s\u1ea1ch&#8221; (\u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n), gi\u00fap h\u1ecd thu\u1eadn l\u1ee3i trong vi\u1ec7c gia h\u1ea1n h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng 200 t\u1ef7 \u0111\u1ed3ng t\u1ea1i ng\u00e2n h\u00e0ng. \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho vi\u1ec7c \u0111\u1ea7u t\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 m\u1ed9t c\u00e1ch th\u00f4ng minh \u0111\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf l\u00e2u d\u00e0i.<\/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;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 v\u00e0 s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng cho l\u1ed9 tr\u00ecnh ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u1ecdi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn trong n\u0103m 2025. Chi ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn nh\u01b0 m\u1ed9t kho\u1ea3n ph\u00ed t\u1ed5n \u0111\u01a1n thu\u1ea7n, m\u00e0 l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 cho s\u1ef1 minh b\u1ea1ch, uy t\u00edn v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang ti\u1ec7m c\u1eadn ng\u01b0\u1ee1ng doanh thu 300 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c t\u00e0i s\u1ea3n 100 t\u1ef7 \u0111\u1ed3ng, \u0111\u1eebng \u0111\u1ec3 \u0111\u1ebfn s\u00e1t th\u1eddi h\u1ea1n m\u1edbi b\u1eaft \u0111\u1ea7u t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c. MAN &#8211; Master Accountant Network v\u1edbi kinh nghi\u1ec7m d\u00e0y d\u1eb7n v\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1eadn t\u00e2m lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n. Ch\u00fang t\u00f4i cam k\u1ebft 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;\"> ch\u1ea5t l\u01b0\u1ee3ng cao, gi\u00fap b\u1ea1n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n tr\u1ecb v\u00e0 t\u1ef1 tin tu\u00e2n th\u1ee7 m\u1ecdi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t. H\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 b\u00e1o gi\u00e1 t\u1ed1i \u01b0u cho nhu c\u1ea7u 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=\"Cac_cau_hoi_thuong_gap_ve_chi_phi_kiem_toan_Nghi_dinh_90\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90<\/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=\"Chi_phi_kiem_toan_Nghi_dinh_90_co_duoc_tinh_vao_chi_phi_hop_ly_khi_tinh_thue_TNDN_khong\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN 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, to\u00e0n b\u1ed9 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, do \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh.                    <\/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_nghiep_khong_thuc_hien_kiem_toan_theo_Nghi_dinh_90_se_bi_phat_bao_nhieu\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 s\u1ebd b\u1ecb ph\u1ea1t 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\tTheo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP 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, h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n b\u1ecb bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1ed5 sung.                    <\/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=\"Tieu_chi_kiem_toan_Nghi_dinh_90_tinh_tren_so_lieu_nam_nao\"><\/span>Ti\u00eau ch\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 t\u00ednh tr\u00ean s\u1ed1 li\u1ec7u n\u0103m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n cho n\u0103m t\u00e0i ch\u00ednh 2025 (\u00e1p d\u1ee5ng t\u1eeb 14\/04\/2025), doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u t\u1ed5ng t\u00e0i s\u1ea3n, doanh thu ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng c\u1ee7a n\u0103m 2024. N\u1ebfu n\u0103m 2024 \u0111\u1ea1t ng\u01b0\u1ee1ng doanh nghi\u1ec7p l\u1edbn, b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho b\u00e1o c\u00e1o n\u0103m 2025.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_thue_ca_nhan_thuc_hien_kiem_toan_de_giam_chi_phi_kiem_toan_Nghi_dinh_90_khong\"><\/span>C\u00f3 th\u1ec3 thu\u00ea c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ec3 gi\u1ea3m chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 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. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ch\u1ec9 c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ph\u00e9p h\u00e0nh ngh\u1ec1 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 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. B\u00e1o c\u00e1o do c\u00e1 nh\u00e2n t\u1ef1 th\u1ef1c hi\u1ec7n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.                    <\/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_kiem_toan_cho_doanh_nghiep_co_doanh_thu_tren_300_ty_thuong_bao_gom_nhung_gi\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 300 t\u1ef7 th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed n\u00e0y bao g\u1ed3m ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf, chi ph\u00ed cho c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf \u0111i k\u00e8m (n\u1ebfu c\u00f3), chi ph\u00ed di chuy\u1ec3n, l\u01b0u tr\u00fa cho \u0111o\u00e0n ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c nh\u00e0 m\u00e1y, kho b\u00e3i v\u00e0 ph\u00ed ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.                    <\/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=\"Thoi_han_nop_bao_cao_kiem_toan_theo_Nghi_dinh_90_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03 h\u00e0ng n\u0103m).                    <\/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\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN 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, to\u00e0n b\u1ed9 chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 l\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, do \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 90 s\u1ebd b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\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 41\/2018\/N\u0110-CP 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, h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 40 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng. 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N\u1ebfu n\u0103m 2024 \u0111\u1ea1t ng\u01b0\u1ee1ng doanh nghi\u1ec7p l\u1edbn, b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho b\u00e1o c\u00e1o n\u0103m 2025.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 th\u1ec3 thu\u00ea c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ec3 gi\u1ea3m chi ph\u00ed ki\u1ec3m to\u00e1n Ngh\u1ecb \u0111\u1ecbnh 90 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ch\u1ec9 c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ph\u00e9p h\u00e0nh ngh\u1ec1 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 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. 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Theo l\u1ed9 tr\u00ecnh m\u1edbi, c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5887,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[24],"tags":[],"class_list":["post-5885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bang-gia-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5885","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=5885"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5885\/revisions"}],"predecessor-version":[{"id":5889,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5885\/revisions\/5889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/5887"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=5885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=5885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=5885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}