{"id":6180,"date":"2026-06-11T16:00:33","date_gmt":"2026-06-11T09:00:33","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6180"},"modified":"2026-06-11T16:00:33","modified_gmt":"2026-06-11T09:00:33","slug":"luat-kiem-toan-doc-lap-2015","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/","title":{"rendered":"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015 l\u00e0 c\u1ee5m t\u1eeb h\u00e0ng ngh\u00ecn k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1eabn \u0111ang t\u00ecm ki\u1ebfm m\u1ed7i ng\u00e0y, nh\u01b0ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd mang t\u00ean n\u00e0y th\u1ef1c ch\u1ea5t kh\u00f4ng t\u1ed3n t\u1ea1i. S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c: n\u0103m 2015 c\u00f3 \u00edt nh\u1ea5t hai lu\u1eadt l\u1edbn trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, t\u1ea1o ra s\u1ef1 ch\u1ed3ng ch\u00e9o trong k\u00fd \u1ee9c c\u1ee7a ng\u01b0\u1eddi l\u00e0m ngh\u1ec1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u1ed7i nh\u1edb \u0111\u01a1n thu\u1ea7n. Nh\u1ea7m t\u00ean m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u00e1p d\u1ee5ng sai quy tr\u00ecnh ki\u1ec3m to\u00e1n, b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c ho\u1eb7c kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh. B\u00e0i vi\u1ebft n\u00e0y l\u00e0m r\u00f5 to\u00e0n b\u1ed9 s\u1ef1 th\u1eadt ph\u00e1p l\u00fd, t\u1eeb ngu\u1ed3n g\u1ed1c nh\u1ea7m l\u1eabn cho \u0111\u1ebfn n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ea7n n\u1eafm v\u1eefng trong n\u0103m 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\/luat-kiem-toan-doc-lap-2015\/#Tom_tat_trong_tam_ve_Luat_kiem_toan_doc_lap\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\u00a0<\/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\/luat-kiem-toan-doc-lap-2015\/#Tai_sao_nhieu_nguoi_nham_lan_Luat_Kiem_toan_doc_lap_2015\" >T\u1ea1i sao nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015?<\/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\/luat-kiem-toan-doc-lap-2015\/#Luat_Kiem_Toan_Doc_Lap_Thuc_Su_La_Gi_Luat_672011QH12_Noi_Gi\" >Lu\u1eadt Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Th\u1ef1c S\u1ef1 L\u00e0 G\u00ec? Lu\u1eadt 67\/2011\/QH12 N\u00f3i G\u00ec?<\/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\/luat-kiem-toan-doc-lap-2015\/#Ai_Bat_Buoc_Phai_Kiem_Toan_Theo_Luat_672011\" >Ai B\u1eaft Bu\u1ed9c Ph\u1ea3i Ki\u1ec3m To\u00e1n Theo Lu\u1eadt 67\/2011?<\/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\/luat-kiem-toan-doc-lap-2015\/#Dieu_Kien_Hanh_Nghe_Kiem_Toan_Vien_Theo_Phap_Luat_Hien_Hanh\" >\u0110i\u1ec1u Ki\u1ec7n H\u00e0nh Ngh\u1ec1 Ki\u1ec3m To\u00e1n Vi\u00ean Theo Ph\u00e1p Lu\u1eadt Hi\u1ec7n H\u00e0nh<\/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\/luat-kiem-toan-doc-lap-2015\/#Dieu_Kien_Thanh_Lap_Doanh_Nghiep_Kiem_Toan\" >\u0110i\u1ec1u Ki\u1ec7n Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p Ki\u1ec3m To\u00e1n<\/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\/luat-kiem-toan-doc-lap-2015\/#Cac_Van_Ban_Phap_Ly_Lien_Quan_Can_Biet_Trong_Nam_2026\" >C\u00e1c V\u0103n B\u1ea3n Ph\u00e1p L\u00fd Li\u00ean Quan C\u1ea7n Bi\u1ebft Trong N\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#So_Sanh_Luat_kiem_toan_doc_lap_voi_Luat_kiem_toan_nha_nuoc_va_Luat_ke_toan_2015\" >So S\u00e1nh: Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi Lu\u1eadt ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Nguyen_Tac_Nen_Tang_Kiem_Toan_Doc_Lap_Phai_Dam_Bao_Gi\" >Nguy\u00ean T\u1eafc N\u1ec1n T\u1ea3ng: Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Ph\u1ea3i \u0110\u1ea3m B\u1ea3o G\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Doc_lap_va_khach_quan\" >\u041d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u044b\u0439 \u0438 \u043e\u0431\u044a\u0435\u043a\u0442\u0438\u0432\u043d\u044b\u0439<\/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\/luat-kiem-toan-doc-lap-2015\/#Bao_mat_thong_tin\" >\u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u044c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Tuan_thu_chuan_muc_kiem_toan\" >Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Chinh_truc_va_liem_chinh\" >Ch\u00ednh tr\u1ef1c v\u00e0 li\u00eam ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Luat_Ke_Toan_2015_Lien_Quan_Den_Kiem_Toan_Doc_Lap_Nhu_The_Nao\" >Lu\u1eadt K\u1ebf To\u00e1n 2015 Li\u00ean Quan \u0110\u1ebfn Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Nh\u01b0 Th\u1ebf N\u00e0o?<\/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\/luat-kiem-toan-doc-lap-2015\/#Case_Study_Thuc_Te_Doanh_Nghiep_FDI_Bo_Sot_Nghia_Vu_Kiem_Toan\" >Case Study Th\u1ef1c T\u1ebf: Doanh Nghi\u1ec7p FDI B\u1ecf S\u00f3t Ngh\u0129a V\u1ee5 Ki\u1ec3m To\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Nhan_dinh_chuyen_gia_Nhung_rui_ro_thuc_te_doanh_nghiep_Viet_thuong_gap\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Rui_ro_1_Nham_loai_hinh_kiem_toan\" >R\u1ee7i ro 1: Nh\u1ea7m lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Rui_ro_2_Chon_don_vi_kiem_toan_khong_du_dieu_kien\" >R\u1ee7i ro 2: Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/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\/luat-kiem-toan-doc-lap-2015\/#Rui_ro_3_Nop_bao_cao_tai_chinh_chua_duoc_kiem_toan_cho_co_quan_nha_nuoc\" >R\u1ee7i ro 3: N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u01a1 quan 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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Rui_ro_4_Khong_duy_tri_tai_lieu_kiem_toan_day_du\" >R\u1ee7i ro 4: Kh\u00f4ng duy tr\u00ec t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7<\/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\/luat-kiem-toan-doc-lap-2015\/#Rui_ro_5_Kiem_toan_hinh_thuc\" >R\u1ee7i ro 5: Ki\u1ec3m to\u00e1n h\u00ecnh th\u1ee9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Cap_Nhat_Phap_Ly_2025-2026_Nhung_Diem_Moi_Can_Chu_Y\" >C\u1eadp Nh\u1eadt Ph\u00e1p L\u00fd 2025-2026: Nh\u1eefng \u0110i\u1ec3m M\u1edbi C\u1ea7n Ch\u00fa \u00dd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Ket_Luan\" >K\u1ebft Lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Cau_hoi_thuong_gap_ve_Luat_kiem_toan_doc_lap_2015\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Luat_kiem_toan_doc_lap_2015_co_hieu_luc_khong\" >Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015 c\u00f3 hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Doanh_nghiep_tu_nhan_nho_co_bat_buoc_kiem_toan_khong\" >Doanh nghi\u1ec7p t\u01b0 nh\u00e2n nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Kiem_toan_vien_nuoc_ngoai_co_duoc_hanh_nghe_tai_Viet_Nam_khong\" >Ki\u1ec3m to\u00e1n vi\u00ean n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Bao_cao_kiem_toan_phai_nop_cho_co_quan_nao\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i n\u1ed9p cho c\u01a1 quan n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/luat-kiem-toan-doc-lap-2015\/#Hau_qua_neu_khong_thuc_hien_kiem_toan_khi_bat_buoc_la_gi\" >H\u1eadu qu\u1ea3 n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi b\u1eaft bu\u1ed9c l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Luat_kiem_toan_doc_lap\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c ch\u1ea5t \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua v\u00e0o n\u0103m 2011, mang s\u1ed1 hi\u1ec7u 67\/2011\/QH12. S\u1ef1 nh\u1ea7m l\u1eabn v\u1ec1 con s\u1ed1 2015 b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ban h\u00e0nh V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 11\/VBHN-VPQH v\u00e0o ng\u00e0y 31\/12\/2015, nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1eadp h\u1ee3p c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0o Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp g\u1ed1c n\u0103m 2011.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc 2015 \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_nhieu_nguoi_nham_lan_Luat_Kiem_toan_doc_lap_2015\"><\/span><b>T\u1ea1i sao nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6184\" aria-describedby=\"caption-attachment-6184\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6184\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-nhieu-nguoi-nham-lan-Luat-Kiem-toan-doc-lap-2015.jpg\" alt=\"T\u1ea1i sao nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-nhieu-nguoi-nham-lan-Luat-Kiem-toan-doc-lap-2015.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-nhieu-nguoi-nham-lan-Luat-Kiem-toan-doc-lap-2015-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-nhieu-nguoi-nham-lan-Luat-Kiem-toan-doc-lap-2015-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-nhieu-nguoi-nham-lan-Luat-Kiem-toan-doc-lap-2015-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-nhieu-nguoi-nham-lan-Luat-Kiem-toan-doc-lap-2015-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6184\" class=\"wp-caption-text\">T\u1ea1i sao nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n cho c\u00e1c doanh nghi\u1ec7p, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng hi\u1ec3u l\u1ea7m th\u01b0\u1eddng tr\u1ef1c. S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y kh\u00f4ng kh\u00f3 hi\u1ec3u khi x\u00e9t \u0111\u1ebfn b\u1ed1i c\u1ea3nh l\u1eadp ph\u00e1p giai \u0111o\u1ea1n 2015 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2015 l\u00e0 th\u1eddi \u0111i\u1ec3m Qu\u1ed1c h\u1ed9i th\u00f4ng qua nhi\u1ec1u \u0111\u1ea1o lu\u1eadt quan tr\u1ecdng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n. \u0110i\u1ec3n h\u00ecnh l\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u2116 88\/2015\/QH13<\/span><\/a><span style=\"font-weight: 400;\"> \u0438 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc s\u1ed1 81\/2015\/QH13<\/span><\/a><span style=\"font-weight: 400;\">. Khi tra c\u1ee9u tr\u00ean c\u00e1c c\u00f4ng c\u1ee5 t\u00ecm ki\u1ebfm, c\u1ee5m t\u1eeb 2015 g\u1eafn li\u1ec1n v\u1edbi c\u00e1c \u0111\u1ea1o lu\u1eadt n\u00e0y v\u00f4 t\u00ecnh t\u1ea1o ra s\u1ef1 nh\u1ea7m l\u1eabn v\u1edbi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00eam v\u00e0o \u0111\u00f3, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/So-huu-tri-tue\/Van-ban-hop-nhat-11-VBHN-VPQH-2022-Luat-So-huu-tri-tue-556862.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 11\/VBHN-VPQH<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u00e0o cu\u1ed1i n\u0103m 2015 \u0111\u00e3 g\u1ed9p c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i l\u1ea1i th\u00e0nh m\u1ed9t t\u00e0i li\u1ec7u th\u1ed1ng nh\u1ea5t. V\u1edbi nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean s\u00e2u v\u1ec1 ph\u00e1p l\u00fd, khi nh\u00ecn th\u1ea5y v\u0103n b\u1ea3n n\u00e0y c\u00f3 m\u1ed1c th\u1eddi gian 2015, h\u1ecd d\u1ec5 m\u1eb7c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 m\u1ed9t \u0111\u1ea1o lu\u1eadt m\u1edbi. \u0110\u00e2y l\u00e0 l\u00fd do ch\u00fang t\u00f4i lu\u00f4n khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ngu\u1ed3n tin ch\u00ednh th\u1ed1ng t\u1eeb C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luat_Kiem_Toan_Doc_Lap_Thuc_Su_La_Gi_Luat_672011QH12_Noi_Gi\"><\/span><b>Lu\u1eadt Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Th\u1ef1c S\u1ef1 L\u00e0 G\u00ec? Lu\u1eadt 67\/2011\/QH12 N\u00f3i G\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><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;\">\u0417\u0430\u043a\u043e\u043d \u043e \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u0435 \u2116 67\/2011\/QH12<\/span><\/a><span style=\"font-weight: 400;\"> g\u1ed3m 6 ch\u01b0\u01a1ng, 47 \u0111i\u1ec1u, \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u044b\u0439 \u0430\u0443\u0434\u0438\u0442<\/span><\/a><span style=\"font-weight: 400;\"> tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<p><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n, th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, bao g\u1ed3m c\u1ea3 \u0111\u01a1n v\u1ecb b\u1eaft bu\u1ed9c v\u00e0 \u0111\u01a1n v\u1ecb t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ai_Bat_Buoc_Phai_Kiem_Toan_Theo_Luat_672011\"><\/span><b>Ai B\u1eaft Bu\u1ed9c Ph\u1ea3i Ki\u1ec3m To\u00e1n Theo Lu\u1eadt 67\/2011?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 nh\u1ea5t. Theo \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/doi-tuong-bat-buoc-phai-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">c\u00e1c \u0111\u01a1n v\u1ecb sau <\/span><b>b\u1eaft bu\u1ed9c<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u044b\u0439:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u041f\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 (\u041f\u0418\u0418)<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p ph\u00e1t h\u00e0nh, kinh doanh ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh l\u00ean c\u00f4ng ty \u0111\u1ea1i ch\u00fang ho\u1eb7c thu h\u00fat v\u1ed1n FDI th\u01b0\u1eddng b\u1ecf qua ngh\u0129a v\u1ee5 <\/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;\"> trong n\u0103m \u0111\u1ea7u. \u0110\u00e2y l\u00e0 r\u1ee7i ro tu\u00e2n th\u1ee7 th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i l\u00fd thuy\u1ebft. H\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 l\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP), m\u1ee9c ph\u1ea1t t\u1eeb 20 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi kh\u00f4ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi b\u1eaft bu\u1ed9c.<\/span><\/p>\n<blockquote><p><b><i>\u0421\u043c. \u0434\u0440\u0443\u0433\u0438\u0435 \u0441\u0442\u0430\u0442\u044c\u0438: <\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><b><i>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n quy m\u00f4 l\u1edbn<\/i><\/b><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_Kien_Hanh_Nghe_Kiem_Toan_Vien_Theo_Phap_Luat_Hien_Hanh\"><\/span><b>\u0110i\u1ec1u Ki\u1ec7n H\u00e0nh Ngh\u1ec1 Ki\u1ec3m To\u00e1n Vi\u00ean Theo Ph\u00e1p Lu\u1eadt Hi\u1ec7n H\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><b>V\u1ec1 ch\u1ee9ng ch\u1ec9 v\u00e0 n\u0103ng l\u1ef1c:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p (th\u00f4ng qua k\u1ef3 thi qu\u1ed1c gia).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/span><\/li>\n<\/ul>\n<p><b>V\u1ec1 kinh nghi\u1ec7m th\u1ef1c t\u1ebf:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u1ed1i thi\u1ec3u 36 th\u00e1ng kinh nghi\u1ec7m l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n, t\u00ednh t\u1eeb ng\u00e0y c\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc.<\/span><\/li>\n<\/ul>\n<p><b>V\u1ec1 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, th\u00f4ng th\u01b0\u1eddng l\u00e0 40 gi\u1edd h\u1ecdc m\u1ed7i n\u0103m theo Th\u00f4ng t\u01b0 150\/2012\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p><b>V\u1ec1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_Kien_Thanh_Lap_Doanh_Nghiep_Kiem_Toan\"><\/span><b>\u0110i\u1ec1u Ki\u1ec7n Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p Ki\u1ec3m To\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6182\" aria-describedby=\"caption-attachment-6182\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6182\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Dieu-Kien-Thanh-Lap-Doanh-Nghiep-Kiem-Toan.jpg\" alt=\"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015: \u0110i\u1ec1u Ki\u1ec7n Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p Ki\u1ec3m To\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Dieu-Kien-Thanh-Lap-Doanh-Nghiep-Kiem-Toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Dieu-Kien-Thanh-Lap-Doanh-Nghiep-Kiem-Toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Dieu-Kien-Thanh-Lap-Doanh-Nghiep-Kiem-Toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Dieu-Kien-Thanh-Lap-Doanh-Nghiep-Kiem-Toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Dieu-Kien-Thanh-Lap-Doanh-Nghiep-Kiem-Toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6182\" class=\"wp-caption-text\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015: \u0110i\u1ec1u Ki\u1ec7n Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p Ki\u1ec3m To\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i b\u1ea5t k\u1ef3 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Lu\u1eadt 67\/2011 quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<p><b>H\u00ecnh th\u1ee9c ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c ph\u00e9p:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty h\u1ee3p danh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (TNHH) hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u01b0 nh\u00e2n (\u00edt ph\u1ed5 bi\u1ebfn trong th\u1ef1c t\u1ebf).<\/span><\/li>\n<\/ul>\n<p><b>Y\u00eau c\u1ea7u v\u1ec1 nh\u00e2n s\u1ef1:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 5 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh: t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh ph\u1ea3i l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<\/ul>\n<p><b>Y\u00eau c\u1ea7u v\u1ec1 t\u00e0i ch\u00ednh:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n ph\u00e1p \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo MAN &#8211; Master Accountant Network, trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n, ch\u00fang t\u00f4i th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf c\u1ed1 g\u1eafng m\u01b0\u1ee3n danh ngh\u0129a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p h\u1ed3 s\u01a1. B\u1ed9 T\u00e0i ch\u00ednh ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u n\u00e0y, v\u00e0 vi\u1ec7c khai b\u00e1o sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn thu h\u1ed3i gi\u1ea5y ph\u00e9p v\u00e0 x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_Van_Ban_Phap_Ly_Lien_Quan_Can_Biet_Trong_Nam_2026\"><\/span><b>C\u00e1c V\u0103n B\u1ea3n Ph\u00e1p L\u00fd Li\u00ean Quan C\u1ea7n Bi\u1ebft Trong N\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i Lu\u1eadt 67\/2011\/QH12, h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam c\u00f2n bao g\u1ed3m nhi\u1ec1u v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng:<\/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 l\u00fd li\u00ean quan c\u1ea7n bi\u1ebft trong n\u0103m 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 26.1523%; text-align: center;\"><b>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442<\/b><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><b>\u0414\u0430\u0442\u0430 \u0432\u044b\u043f\u0443\u0441\u043a\u0430<\/b><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><b>\u041e\u0441\u043d\u043e\u0432\u043d\u043e\u0435 \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1523%; text-align: center;\"><span style=\"font-weight: 400;\">\u0414\u0435\u043a\u0440\u0435\u0442 17\/2012\/ND-CP<\/span><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">13\/03\/2012<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt 67\/2011 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1523%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 150\/2012\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">12\/09\/2012<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1523%; text-align: center;\"><span style=\"font-weight: 400;\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 157\/2014\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">23\/10\/2014<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 thi, c\u1ea5p, qu\u1ea3n l\u00fd ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 k\u1ebf to\u00e1n vi\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1523%; 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=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">12\/03\/2018<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">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=\"width: 26.1523%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">16\/11\/2021<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 41\/2018, t\u0103ng m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1523%; text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 11\/VBHN-VPQH<\/span><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">31\/12\/2015<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t Lu\u1eadt 67\/2011 v\u1edbi c\u00e1c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i c\u00f3 li\u00ean quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1523%; text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc 81\/2015\/QH13<\/span><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">24\/06\/2015<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1523%; text-align: center;\"><span style=\"font-weight: 400;\">\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 88\/2015\/QH13<\/span><\/td>\n<td style=\"width: 17.5351%; text-align: center;\"><span style=\"font-weight: 400;\">20\/11\/2015<\/span><\/td>\n<td style=\"width: 55.4108%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, b\u1ed5 sung li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"So_Sanh_Luat_kiem_toan_doc_lap_voi_Luat_kiem_toan_nha_nuoc_va_Luat_ke_toan_2015\"><\/span><b>So S\u00e1nh: Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi Lu\u1eadt ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ba v\u0103n b\u1ea3n th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn nh\u1ea5t. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap ph\u00e2n bi\u1ec7t r\u00f5:<\/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 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi Lu\u1eadt ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/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>Lu\u1eadt Ki\u1ec3m to\u00e1n \u0110\u1ed9c l\u1eadp 67\/2011<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc 81\/2015<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lu\u1eadt K\u1ebf to\u00e1n 88\/2015<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u01b0 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (KTNN)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1ecdi th\u00e0nh ph\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (c\u01a1 quan hi\u1ebfn \u0111\u1ecbnh)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n vi\u00ean, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0441\u043d\u043e\u0432\u043d\u0430\u044f \u0446\u0435\u043b\u044c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0432\u0435\u0440\u044c\u0442\u0435 \u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi ch\u00e9p, b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u043f\u043b\u0430\u0442\u0430 \u0437\u0430 \u0443\u0441\u043b\u0443\u0433\u0438<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu ph\u00ed (ho\u1ea1t \u0111\u1ed9ng nh\u00e0 n\u01b0\u1edbc)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/01\/2012<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/01\/2016<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/01\/2017<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_Tac_Nen_Tang_Kiem_Toan_Doc_Lap_Phai_Dam_Bao_Gi\"><\/span><b>Nguy\u00ean T\u1eafc N\u1ec1n T\u1ea3ng: Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Ph\u1ea3i \u0110\u1ea3m B\u1ea3o G\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt 67\/2011 thi\u1ebft l\u1eadp b\u1ed1n nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i m\u00e0 b\u1ea5t k\u1ef3 cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u00e0o t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doc_lap_va_khach_quan\"><\/span><b>\u041d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u044b\u0439 \u0438 \u043e\u0431\u044a\u0435\u043a\u0442\u0438\u0432\u043d\u044b\u0439<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 b\u1ea5t k\u1ef3 l\u1ee3i \u00edch t\u00e0i ch\u00ednh, quan h\u1ec7 gia \u0111\u00ecnh hay quan h\u1ec7 kinh t\u1ebf n\u00e0o v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nh\u1eadn x\u00e9t chuy\u00ean m\u00f4n. \u0110\u00e2y l\u00e0 ranh gi\u1edbi ph\u00e1p l\u00fd, kh\u00f4ng ch\u1ec9 l\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_mat_thong_tin\"><\/span><b>\u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 cho b\u00ean th\u1ee9 ba, tr\u1eeb khi c\u00f3 s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_thu_chuan_muc_kiem_toan\"><\/span><b>Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ecdi cu\u1ed9c ki\u1ec3m to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n theo H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA), \u0111\u01b0\u1ee3c ban h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (ISA). T\u00ednh \u0111\u1ebfn n\u0103m 2026, Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh 37 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 214\/2012\/TT-BTC.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chinh_truc_va_liem_chinh\"><\/span><b>Ch\u00ednh tr\u1ef1c v\u00e0 li\u00eam ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c tham gia ki\u1ec3m to\u00e1n khi c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch, d\u00f9 tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luat_Ke_Toan_2015_Lien_Quan_Den_Kiem_Toan_Doc_Lap_Nhu_The_Nao\"><\/span><b>Lu\u1eadt K\u1ebf To\u00e1n 2015 Li\u00ean Quan \u0110\u1ebfn Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Nh\u01b0 Th\u1ebf N\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6183\" aria-describedby=\"caption-attachment-6183\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6183\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Luat-Ke-Toan-2015-Lien-Quan-Den-Kiem-Toan-Doc-Lap-Nhu-The-Nao.jpg\" alt=\"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015: Lu\u1eadt K\u1ebf To\u00e1n 2015 Li\u00ean Quan \u0110\u1ebfn Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Nh\u01b0 Th\u1ebf N\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Luat-Ke-Toan-2015-Lien-Quan-Den-Kiem-Toan-Doc-Lap-Nhu-The-Nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Luat-Ke-Toan-2015-Lien-Quan-Den-Kiem-Toan-Doc-Lap-Nhu-The-Nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Luat-Ke-Toan-2015-Lien-Quan-Den-Kiem-Toan-Doc-Lap-Nhu-The-Nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Luat-Ke-Toan-2015-Lien-Quan-Den-Kiem-Toan-Doc-Lap-Nhu-The-Nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Luat-kiem-toan-doc-lap-2015_-Luat-Ke-Toan-2015-Lien-Quan-Den-Kiem-Toan-Doc-Lap-Nhu-The-Nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6183\" class=\"wp-caption-text\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015: Lu\u1eadt K\u1ebf To\u00e1n 2015 Li\u00ean Quan \u0110\u1ebfn Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp Nh\u01b0 Th\u1ebf N\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi n\u00e0y r\u1ea5t ph\u1ed5 bi\u1ebfn trong th\u1ef1c t\u1ebf. Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 kh\u00f4ng thay th\u1ebf Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, nh\u01b0ng c\u00f3 m\u1ed1i li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp xem x\u00e9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS). Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 s\u1ef1 tu\u00e2n th\u1ee7 n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n (5 n\u0103m \u0111\u1ebfn v\u0129nh vi\u1ec5n), l\u00e0 n\u1ec1n t\u1ea3ng cho c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n sau n\u00e0y.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c: Lu\u1eadt K\u1ebf to\u00e1n 2015 \u0111\u1ecbnh ra &#8220;c\u00e1i c\u1ea7n l\u00e0m&#8221;, c\u00f2n Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 x\u00e1c \u0111\u1ecbnh &#8220;ai ki\u1ec3m tra vi\u1ec7c \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m \u0111\u00fang ch\u01b0a&#8221;.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Thuc_Te_Doanh_Nghiep_FDI_Bo_Sot_Nghia_Vu_Kiem_Toan\"><\/span><b>Case Study Th\u1ef1c T\u1ebf: Doanh Nghi\u1ec7p FDI B\u1ecf S\u00f3t Ngh\u0129a V\u1ee5 Ki\u1ec3m To\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh ch\u00fang t\u00f4i g\u1eb7p trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n t\u1ea1i MAN &#8211; Master Accountant Network.<\/span><\/p>\n<p><b>\u041a\u043e\u043d\u0442\u0435\u043a\u0441\u0442:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i (H\u00e0n Qu\u1ed1c) ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed, th\u00e0nh l\u1eadp t\u1ea1i B\u00ecnh D\u01b0\u01a1ng n\u0103m 2022. Doanh thu n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u1ea1t kho\u1ea3ng 45 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t sinh:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p n\u00e0y (\u0111\u01b0\u1ee3c c\u1eed t\u1eeb c\u00f4ng ty m\u1eb9 sang) kh\u00f4ng n\u1eafm r\u00f5 quy \u0111\u1ecbnh ph\u00e1p l\u00fd Vi\u1ec7t Nam. Ph\u00eda H\u00e0n Qu\u1ed1c cho r\u1eb1ng ch\u1ec9 c\u1ea7n ki\u1ec3m to\u00e1n khi doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh theo lu\u1eadt H\u00e0n Qu\u1ed1c. K\u1ebft qu\u1ea3: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2022 kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><b>H\u1eadu qu\u1ea3 th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra n\u0103m 2023, doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t 25 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP v\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c. Ngo\u00e0i ra, to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf VAT n\u0103m 2022 b\u1ecb t\u1ea1m d\u1eebng x\u1eed l\u00fd trong g\u1ea7n 6 th\u00e1ng v\u00ec thi\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00ednh k\u00e8m.<\/span><\/p>\n<p><b>Gi\u1ea3i ph\u00e1p MAN \u0111\u1ec1 xu\u1ea5t:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1ed5 sung n\u0103m 2022 v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng l\u1ecbch ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m g\u1eafn v\u1edbi chu k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ki\u1ec3m to\u00e1n \u0111\u1eb7c th\u00f9 c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed kh\u1eafc ph\u1ee5c (bao g\u1ed3m ph\u00ed ki\u1ec3m to\u00e1n b\u1ed5 sung v\u00e0 t\u01b0 v\u1ea5n) l\u00ean t\u1edbi kho\u1ea3ng 120 tri\u1ec7u \u0111\u1ed3ng, g\u1ea5p g\u1ea7n 5 l\u1ea7n so v\u1edbi chi ph\u00ed ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_rui_ro_thuc_te_doanh_nghiep_Viet_thuong_gap\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Qua h\u01a1n 30 n\u0103m l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network quan s\u00e1t th\u1ea5y m\u1ed9t s\u1ed1 r\u1ee7i ro l\u1eb7p \u0111i l\u1eb7p l\u1ea1i:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_1_Nham_loai_hinh_kiem_toan\"><\/span><b>R\u1ee7i ro 1: Nh\u1ea7m lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc cho r\u1eb1ng \u0111\u00e3 \u0111\u01b0\u1ee3c Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m tra n\u00ean kh\u00f4ng c\u1ea7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 hai ngh\u0129a v\u1ee5 song song, kh\u00f4ng lo\u1ea1i tr\u1eeb nhau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_2_Chon_don_vi_kiem_toan_khong_du_dieu_kien\"><\/span><b>R\u1ee7i ro 2: Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u1ecf \u0111\u1ee9ng ra &#8220;l\u00e0m ki\u1ec3m to\u00e1n&#8221; khi ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, v\u00e0 doanh nghi\u1ec7p v\u1eabn b\u1ecb coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_3_Nop_bao_cao_tai_chinh_chua_duoc_kiem_toan_cho_co_quan_nha_nuoc\"><\/span><b>R\u1ee7i ro 3: N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ed9p tr\u01b0\u1edbc b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u00fang h\u1ea1n, sau \u0111\u00f3 m\u1edbi ki\u1ec3m to\u00e1n. \u0110i\u1ec1u n\u00e0y vi ph\u1ea1m y\u00eau c\u1ea7u v\u1ec1 th\u1ee9 t\u1ef1 th\u1ef1c hi\u1ec7n: ki\u1ec3m to\u00e1n ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_4_Khong_duy_tri_tai_lieu_kiem_toan_day_du\"><\/span><b>R\u1ee7i ro 4: Kh\u00f4ng duy tr\u00ec t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi b\u1ecb thanh tra, doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n g\u1ed1c (working papers) do \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n l\u01b0u tr\u1eef. C\u00e1c chuy\u00ean gia t\u1ea1i MAN l\u01b0u \u00fd r\u1eb1ng h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n n\u00ean c\u00f3 \u0111i\u1ec1u kho\u1ea3n r\u00f5 r\u00e0ng v\u1ec1 ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p t\u00e0i li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_5_Kiem_toan_hinh_thuc\"><\/span><b>R\u1ee7i ro 5: Ki\u1ec3m to\u00e1n h\u00ecnh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p t\u00ecm \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u1edbi gi\u00e1 th\u1ea5p nh\u1ea5t, k\u1ebft qu\u1ea3 l\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c &#8220;c\u1ea5p&#8221; m\u00e0 kh\u00f4ng c\u00f3 th\u1ef1c ch\u1ea5t ki\u1ec3m tra. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u00e1c kho\u1ea3n m\u1ee5c c\u1ee5 th\u1ec3, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cap_Nhat_Phap_Ly_2025-2026_Nhung_Diem_Moi_Can_Chu_Y\"><\/span><b>C\u1eadp Nh\u1eadt Ph\u00e1p L\u00fd 2025-2026: Nh\u1eefng \u0110i\u1ec3m M\u1edbi C\u1ea7n Ch\u00fa \u00dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ebfn n\u0103m 2026, m\u1ed9t s\u1ed1 \u0111i\u1ec3m ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u0111ang trong qu\u00e1 tr\u00ecnh s\u1eeda \u0111\u1ed5i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Danh s\u00e1ch doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, th\u01b0\u1eddng v\u00e0o th\u00e1ng 4-5. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra l\u1ea1i danh s\u00e1ch n\u00e0y tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0430\u0443\u0434\u0438\u0442\u0430<\/b><span style=\"font-weight: 400;\"> \u0111ang trong qu\u00e1 tr\u00ecnh c\u1eadp nh\u1eadt theo ISA 2022, d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng to\u00e0n di\u1ec7n trong giai \u0111o\u1ea1n 2025-2027.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_Luan\"><\/span><b>K\u1ebft Lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015 kh\u00f4ng t\u1ed3n t\u1ea1i nh\u01b0 m\u1ed9t \u0111\u1ea1o lu\u1eadt ri\u00eang bi\u1ec7t. V\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam l\u00e0 Lu\u1eadt s\u1ed1 67\/2011\/QH12, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP v\u00e0 h\u00e0ng lo\u1ea1t th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. N\u0103m 2015 \u0111\u00e1nh d\u1ea5u s\u1ef1 ra \u0111\u1eddi c\u1ee7a hai lu\u1eadt kh\u00e1c trong c\u00f9ng l\u0129nh v\u1ef1c (Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n), t\u1ea1o ra s\u1ef1 nh\u1ea7m l\u1eabn c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c nh\u01b0ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00ednh ch\u00ednh. N\u1eafm \u0111\u00fang v\u0103n b\u1ea3n, \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u1ed1i thi\u1ec3u \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng r\u01a1i v\u00e0o r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c chuy\u00ean m\u00f4n \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c b\u00e0i to\u00e1n ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, <\/span><b>MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span style=\"font-weight: 400;\"> l\u00e0 \u0111\u01a1n v\u1ecb b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, MAN \u0111\u00e3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng h\u00e0ng tr\u0103m doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 FDI x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p t\u1eeb ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf \u0111\u1ebfn t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd chuy\u00ean s\u00e2u t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 theo t\u1eebng t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p.<\/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\"><b>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Luat_kiem_toan_doc_lap_2015\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015<\/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=\"Luat_kiem_toan_doc_lap_2015_co_hieu_luc_khong\"><\/span>Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015 c\u00f3 hi\u1ec7u l\u1ef1c 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 c\u00f3 v\u0103n b\u1ea3n n\u00e0o mang t\u00ean n\u00e0y. Lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c l\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12. V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 11\/VBHN-VPQH n\u0103m 2015 ch\u1ec9 l\u00e0 t\u1ed5ng h\u1ee3p k\u1ef9 thu\u1eadt, kh\u00f4ng ph\u1ea3i lu\u1eadt m\u1edbi.                    <\/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_tu_nhan_nho_co_bat_buoc_kiem_toan_khong\"><\/span>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p t\u01b0 nh\u00e2n thu\u1ea7n t\u00fay (100% v\u1ed1n trong n\u01b0\u1edbc, kh\u00f4ng ph\u1ea3i c\u00f4ng ty \u0111\u1ea1i ch\u00fang, kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc) kh\u00f4ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n theo Lu\u1eadt 67\/2011. Tuy nhi\u00ean, n\u1ebfu c\u00f3 v\u1ed1n FDI d\u00f9 ch\u1ec9 1% c\u0169ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_vien_nuoc_ngoai_co_duoc_hanh_nghe_tai_Viet_Nam_khong\"><\/span>Ki\u1ec3m to\u00e1n vi\u00ean n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 t\u1ea1i Vi\u1ec7t Nam 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, nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n: c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam c\u00f4ng nh\u1eadn v\u00e0 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt 67\/2011.                    <\/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_phai_nop_cho_co_quan_nao\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i n\u1ed9p cho c\u01a1 quan n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u00f9y lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb: n\u1ed9p cho c\u01a1 quan thu\u1ebf k\u00e8m quy\u1ebft to\u00e1n thu\u1ebf, n\u1ed9p cho S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 (n\u1ebfu l\u00e0 FDI theo y\u00eau c\u1ea7u), n\u1ed9p cho \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang), v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai n\u1ebfu l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft.                    <\/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=\"Hau_qua_neu_khong_thuc_hien_kiem_toan_khi_bat_buoc_la_gi\"><\/span>H\u1eadu qu\u1ea3 n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi b\u1eaft bu\u1ed9c l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea1t ti\u1ec1n t\u1eeb 20-30 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP. Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 y\u00eau c\u1ea7u b\u1ed5 sung t\u00e0i li\u1ec7u, g\u00e2y gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh.                    <\/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\": \"Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2015 c\u00f3 hi\u1ec7u l\u1ef1c 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 c\u00f3 v\u0103n b\u1ea3n n\u00e0o mang t\u00ean n\u00e0y. Lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c l\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12. 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S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c: n\u0103m 2015 c\u00f3 \u00edt nh\u1ea5t hai [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,33],"tags":[],"class_list":["post-6180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-thoi-su"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6180","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=6180"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6180\/revisions"}],"predecessor-version":[{"id":6185,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6180\/revisions\/6185"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/6181"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=6180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=6180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=6180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}