{"id":6284,"date":"2026-06-18T17:02:11","date_gmt":"2026-06-18T10:02:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6284"},"modified":"2026-06-18T17:02:11","modified_gmt":"2026-06-18T10:02:11","slug":"cong-ty-kiem-toan-noi-tieng","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/","title":{"rendered":"C\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan\/\"><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> n\u1ed5i ti\u1ebfng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ed9c l\u1eadp gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u t\u1eeb Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t v\u00e0o n\u0103m 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c uy t\u00edn gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ea1o l\u1ee3i th\u1ebf c\u1ea1nh tranh khi ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/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\/cong-ty-kiem-toan-noi-tieng\/#Tom_tat_trong_tam_ve_cong_ty_kiem_toan_noi_tieng\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/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\/cong-ty-kiem-toan-noi-tieng\/#Cac_van_ban_phap_luat_can_luu_y_ve_cong_ty_kiem_toan_noi_tieng\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/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\/cong-ty-kiem-toan-noi-tieng\/#Cong_ty_kiem_toan_la_gi_va_tam_quan_trong_trong_quan_tri_doanh_nghiep\" >C\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 t\u1ea7m quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Tieu_chi_danh_gia_muc_do_uy_tin_cua_mot_cong_ty_kiem_toan_noi_tieng\" >Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 uy t\u00edn c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/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\/cong-ty-kiem-toan-noi-tieng\/#4_cong_ty_kiem_toan_noi_tieng_lon_nhat_the_gioi_tai_Viet_Nam\" >4 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi t\u1ea1i Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#PwC_Viet_Nam_%E2%80%93_Su_lua_chon_cho_cac_tap_doan_da_quoc_gia\" >PwC Vi\u1ec7t Nam &#8211; S\u1ef1 l\u1ef1a ch\u1ecdn cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Deloitte_Viet_Nam_%E2%80%93_Di_san_lau_doi_va_chuyen_mon_sau\" >Deloitte Vi\u1ec7t Nam &#8211; Di s\u1ea3n l\u00e2u \u0111\u1eddi v\u00e0 chuy\u00ean m\u00f4n s\u00e2u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#KPMG_Viet_Nam_%E2%80%93_Doi_tac_chien_luoc_cua_to_chuc_tai_chinh\" >KPMG Vi\u1ec7t Nam &#8211; \u0110\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#EY_Viet_Nam_%E2%80%93_Dan_dau_trong_linh_vuc_dam_bao_va_kiem_toan\" >EY Vi\u1ec7t Nam &#8211; D\u1eabn \u0111\u1ea7u trong l\u0129nh v\u1ef1c \u0111\u1ea3m b\u1ea3o v\u00e0 ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Bang_so_sanh_cac_phan_khuc_cong_ty_kiem_toan\" >B\u1ea3ng so s\u00e1nh c\u00e1c ph\u00e2n kh\u00fac c\u00f4ng ty 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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Cac_don_vi_kiem_toan_uy_tin_trong_nuoc_va_loi_the_canh_tranh\" >C\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn trong n\u01b0\u1edbc v\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Goc_nhin_chuyen_gia_Rui_ro_khi_doanh_nghiep_thuc_hien_kiem_toan\" >G\u00f3c nh\u00ecn chuy\u00ean gia: R\u1ee7i ro khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Case_study_Xu_ly_su_co_sai_lech_so_lieu_trong_kiem_toan\" >Case study: X\u1eed l\u00fd s\u1ef1 c\u1ed1 sai l\u1ec7ch s\u1ed1 li\u1ec7u trong 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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Cau_hoi_thuong_gap_ve_lua_chon_cong_ty_kiem_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/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\/cong-ty-kiem-toan-noi-tieng\/#Doanh_nghiep_nho_co_nen_thue_Big_4_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 n\u00ean thu\u00ea Big 4 kh\u00f4ng?<\/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\/cong-ty-kiem-toan-noi-tieng\/#Khi_nao_can_thay_doi_don_vi_kiem_toan\" >Khi n\u00e0o c\u1ea7n thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb 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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ru\/cong-ty-kiem-toan-noi-tieng\/#Chi_phi_kiem_toan_duoc_tinh_dua_tren_dau\" >Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean \u0111\u00e2u?<\/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\/cong-ty-kiem-toan-noi-tieng\/#Vai_tro_cua_kiem_toan_trong_toi_uu_thue_la_gi\" >Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n trong t\u1ed1i \u01b0u thu\u1ebf l\u00e0 g\u00ec?<\/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\/cong-ty-kiem-toan-noi-tieng\/#Tai_sao_ngan_hang_yeu_cau_bao_cao_co_kiem_toan\" >T\u1ea1i sao ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o c\u00f3 ki\u1ec3m to\u00e1n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_cong_ty_kiem_toan_noi_tieng\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u1ef1c hi\u1ec7n ki\u1ec3m tra, x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. D\u1ecbch v\u1ee5 n\u00e0y ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p ni\u00eam y\u1ebft, c\u00f4ng ty v\u1ed1n n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n minh b\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 vay v\u1ed1n ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p n\u00ean l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean danh ti\u1ebfng, kinh nghi\u1ec7m ng\u00e0nh v\u00e0 kh\u1ea3 n\u0103ng am hi\u1ec3u th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_can_luu_y_ve_cong_ty_kiem_toan_noi_tieng\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6286\" aria-describedby=\"caption-attachment-6286\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6286\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-can-luu-y-ve-cong-ty-kiem-toan-noi-tieng.jpg\" alt=\"C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-can-luu-y-ve-cong-ty-kiem-toan-noi-tieng.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-can-luu-y-ve-cong-ty-kiem-toan-noi-tieng-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-can-luu-y-ve-cong-ty-kiem-toan-noi-tieng-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-can-luu-y-ve-cong-ty-kiem-toan-noi-tieng-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-can-luu-y-ve-cong-ty-kiem-toan-noi-tieng-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6286\" class=\"wp-caption-text\">C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng b\u1ec1n v\u1eefng, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1eaft bu\u1ed9c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011<\/span><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh chung v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=156171\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u0414\u0435\u043a\u0440\u0435\u0442 17\/2012\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA): B\u1ed9 ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c v\u00e0 k\u1ef9 thu\u1eadt m\u00e0 m\u1ecdi ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i tu\u00e2n theo.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cong_ty_kiem_toan_la_gi_va_tam_quan_trong_trong_quan_tri_doanh_nghiep\"><\/span><b>C\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 g\u00ec v\u00e0 t\u1ea7m quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m to\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng. Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7n h\u00e0nh, d\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1ea3m b\u1ea3o kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y mang l\u1ea1i n\u1eb1m \u1edf t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t v\u0103n b\u1ea3n x\u00e1c th\u1ef1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, gi\u00fap ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i n\u1ee3, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u00ecn nh\u1eadn \u0111\u00fang ti\u1ec1m n\u0103ng doanh nghi\u1ec7p. Khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u b\u1edfi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 t\u00ean tu\u1ed5i, r\u00e0o c\u1ea3n th\u00f4ng tin gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c t\u00e0i ch\u00ednh s\u1ebd \u0111\u01b0\u1ee3c x\u00f3a b\u1ecf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_danh_gia_muc_do_uy_tin_cua_mot_cong_ty_kiem_toan_noi_tieng\"><\/span><b>Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 uy t\u00edn c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6288\" aria-describedby=\"caption-attachment-6288\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6288\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tieu-chi-danh-gia-muc-do-uy-tin-cua-mot-cong-ty-kiem-toan-noi-tieng.jpg\" alt=\"Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 uy t\u00edn c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tieu-chi-danh-gia-muc-do-uy-tin-cua-mot-cong-ty-kiem-toan-noi-tieng.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tieu-chi-danh-gia-muc-do-uy-tin-cua-mot-cong-ty-kiem-toan-noi-tieng-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tieu-chi-danh-gia-muc-do-uy-tin-cua-mot-cong-ty-kiem-toan-noi-tieng-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tieu-chi-danh-gia-muc-do-uy-tin-cua-mot-cong-ty-kiem-toan-noi-tieng-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tieu-chi-danh-gia-muc-do-uy-tin-cua-mot-cong-ty-kiem-toan-noi-tieng-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6288\" class=\"wp-caption-text\">Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 uy t\u00edn c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i c\u1ee9 l\u00e0 c\u00f4ng ty l\u1edbn th\u00ec s\u1ebd ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ti\u00eau ch\u00ed ch\u1ecdn \u0111\u1ed1i t\u00e1c c\u1ea7n d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng hi\u1ec7u v\u00e0 l\u1ecbch s\u1eed ho\u1ea1t \u0111\u1ed9ng: C\u00e1c \u0111\u01a1n v\u1ecb l\u00e2u n\u0103m th\u01b0\u1eddng c\u00f3 b\u1ed9 quy tr\u00ecnh x\u1eed l\u00fd d\u1eef li\u1ec7u chu\u1ea9n x\u00e1c v\u00e0 \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 \u1ed5n \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 am hi\u1ec3u v\u1ec1 ng\u00e0nh: Ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c kh\u00e1c bi\u1ec7t so v\u1edbi ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 hay b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia: Kinh nghi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c t\u1ea1i d\u1ef1 \u00e1n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t quy\u1ebft \u0111\u1ecbnh k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ngh\u1ec7 h\u1ed7 tr\u1ee3: C\u00e1c \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 trong thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian l\u00e0m vi\u1ec7c v\u00e0 t\u0103ng \u0111\u1ed9 ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_cong_ty_kiem_toan_noi_tieng_lon_nhat_the_gioi_tai_Viet_Nam\"><\/span><b>4 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6285\" aria-describedby=\"caption-attachment-6285\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6285\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/4-cong-ty-kiem-toan-noi-tieng-lon-nhat-the-gioi-tai-Viet-Nam.jpg\" alt=\"4 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/4-cong-ty-kiem-toan-noi-tieng-lon-nhat-the-gioi-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/4-cong-ty-kiem-toan-noi-tieng-lon-nhat-the-gioi-tai-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/4-cong-ty-kiem-toan-noi-tieng-lon-nhat-the-gioi-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/4-cong-ty-kiem-toan-noi-tieng-lon-nhat-the-gioi-tai-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/4-cong-ty-kiem-toan-noi-tieng-lon-nhat-the-gioi-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6285\" class=\"wp-caption-text\">4 c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed5i ti\u1ebfng l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/4-cong-ty-kiem-toan-lon-nhat-the-gioi\/\"><span style=\"font-weight: 400;\">4 c\u00f4ng ty ki\u1ec3m to\u00e1n l\u1edbn nh\u1ea5t th\u1ebf gi\u1edbi<\/span><\/a><span style=\"font-weight: 400;\">, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Big 4, bao g\u1ed3m PwC, Deloitte, KPMG v\u00e0 EY. \u0110\u00e2y l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng to\u00e0n c\u1ea7u, s\u1edf h\u1eefu m\u1ea1ng l\u01b0\u1edbi v\u0103n ph\u00f2ng d\u00e0y \u0111\u1eb7c v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng kh\u1eaft khe.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"PwC_Viet_Nam_%E2%80%93_Su_lua_chon_cho_cac_tap_doan_da_quoc_gia\"><\/span><b>PwC Vi\u1ec7t Nam &#8211; S\u1ef1 l\u1ef1a ch\u1ecdn cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">PwC n\u1ed5i b\u1eadt v\u1edbi n\u0103ng l\u1ef1c t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c to\u00e0n di\u1ec7n. \u0110\u01a1n v\u1ecb n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p FDI l\u1edbn tin t\u01b0\u1edfng nh\u1edd kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i d\u1eef li\u1ec7u gi\u1eefa c\u00e1c chi nh\u00e1nh tr\u00ean to\u00e0n c\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Deloitte_Viet_Nam_%E2%80%93_Di_san_lau_doi_va_chuyen_mon_sau\"><\/span><b>Deloitte Vi\u1ec7t Nam &#8211; Di s\u1ea3n l\u00e2u \u0111\u1eddi v\u00e0 chuy\u00ean m\u00f4n s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Deloitte c\u00f3 th\u1ebf m\u1ea1nh v\u1ec1 t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p thu\u1ebf ph\u1ee9c t\u1ea1p. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p \u0111ang chu\u1ea9n b\u1ecb cho l\u1ed9 tr\u00ecnh ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, \u0111\u00e2y l\u00e0 \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"KPMG_Viet_Nam_%E2%80%93_Doi_tac_chien_luoc_cua_to_chuc_tai_chinh\"><\/span><b>KPMG Vi\u1ec7t Nam &#8211; \u0110\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">KPMG kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf nh\u1edd chuy\u00ean m\u00f4n v\u1eefng v\u00e0ng trong ng\u00e0nh d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng v\u00e0 b\u1ea3o hi\u1ec3m. S\u1ef1 am hi\u1ec3u v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ng\u00e0nh gi\u00fap h\u1ecd cung c\u1ea5p c\u00e1c t\u01b0 v\u1ea5n mang t\u00ednh th\u1ef1c ti\u1ec5n cao cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"EY_Viet_Nam_%E2%80%93_Dan_dau_trong_linh_vuc_dam_bao_va_kiem_toan\"><\/span><b>EY Vi\u1ec7t Nam &#8211; D\u1eabn \u0111\u1ea7u trong l\u0129nh v\u1ef1c \u0111\u1ea3m b\u1ea3o v\u00e0 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">EY t\u1eadp trung m\u1ea1nh m\u1ebd v\u00e0o m\u1ea3ng d\u1ecbch v\u1ee5 \u0111\u1ea3m b\u1ea3o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 cho doanh nghi\u1ec7p. Kh\u1ea3 n\u0103ng t\u00edch h\u1ee3p c\u00f4ng ngh\u1ec7 v\u00e0o ki\u1ec3m to\u00e1n gi\u00fap c\u00e1c b\u00e1o c\u00e1o c\u1ee7a EY c\u00f3 \u0111\u1ed9 tin c\u1eady r\u1ea5t cao tr\u01b0\u1edbc c\u00e1c c\u01a1 quan ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_phan_khuc_cong_ty_kiem_toan\"><\/span><b>B\u1ea3ng so s\u00e1nh c\u00e1c ph\u00e2n kh\u00fac c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1ecb tr\u01b0\u1eddng ki\u1ec3m to\u00e1n hi\u1ec7n nay \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u ph\u00e2n kh\u00fac v\u1edbi th\u1ebf m\u1ea1nh v\u00e0 nh\u00f3m kh\u00e1ch h\u00e0ng kh\u00e1c nhau. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o chi ph\u00ed m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn quy m\u00f4 doanh nghi\u1ec7p, y\u00eau c\u1ea7u b\u00e1o c\u00e1o v\u00e0 m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n nh\u1eefng kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n gi\u1eefa nh\u00f3m Big 4 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba ho\u1eb7c t\u1ea7m trung.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c ph\u00e2n kh\u00fac c\u00f4ng ty ki\u1ec3m to\u00e1n<\/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>Nh\u00f3m Big 4 (Qu\u1ed1c t\u1ebf)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba\/kh\u00e1c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0426\u0435\u043b\u0435\u0432\u044b\u0435 \u043a\u043b\u0438\u0435\u043d\u0442\u044b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, ni\u00eam y\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p SMEs, v\u1ed1n t\u01b0 nh\u00e2n<\/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;\">\u041e\u0447\u0435\u043d\u044c \u0432\u044b\u0441\u043e\u043a\u0438\u0439<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p ng\u00e2n s\u00e1ch \u0111a d\u1ea1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0420\u0430\u0431\u043e\u0447\u0438\u0439 \u043f\u0440\u043e\u0446\u0435\u0441\u0441<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a to\u00e0n c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t, t\u00f9y ch\u1ec9nh cao<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0421\u0438\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u043e\u0440\u043e\u043d\u044b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c, qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Am hi\u1ec3u quy \u0111\u1ecbnh, th\u1ef1c t\u1ebf n\u1ed9i \u0111\u1ecba<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_don_vi_kiem_toan_uy_tin_trong_nuoc_va_loi_the_canh_tranh\"><\/span><b>C\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn trong n\u01b0\u1edbc v\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh nh\u00f3m qu\u1ed1c t\u1ebf, th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam c\u0169ng ch\u1ee9ng ki\u1ebfn s\u1ef1 l\u1edbn m\u1ea1nh c\u1ee7a nhi\u1ec1u \u0111\u01a1n v\u1ecb trong n\u01b0\u1edbc v\u00e0 c\u00e1c m\u1ea1ng l\u01b0\u1edbi to\u00e0n c\u1ea7u kh\u00e1c. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y th\u01b0\u1eddng linh ho\u1ea1t h\u01a1n trong vi\u1ec7c h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e3ng Ki\u1ec3m to\u00e1n AASC: L\u00e0 \u0111\u01a1n v\u1ecb ti\u00ean phong trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba, AASC am hi\u1ec3u s\u00e2u s\u1eafc c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">RSM Vi\u1ec7t Nam: N\u1ed5i b\u1eadt v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u01b0\u01a1ng v\u1ee5 v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang cho t\u1eebng ph\u00e2n kh\u00fac kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mazars Vi\u1ec7t Nam: S\u1edf h\u1eefu phong c\u00e1ch t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u01b0u ti\u00ean ch\u1ea5t l\u01b0\u1ee3ng qu\u1ed1c t\u1ebf nh\u01b0ng c\u1ea7n s\u1ef1 t\u01b0\u01a1ng t\u00e1c g\u1ea7n g\u0169i h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A&amp;C: C\u00f3 uy t\u00edn \u0111\u1eb7c bi\u1ec7t trong m\u1ea3ng ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, m\u1ed9t l\u0129nh v\u1ef1c \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt cao.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Goc_nhin_chuyen_gia_Rui_ro_khi_doanh_nghiep_thuc_hien_kiem_toan\"><\/span><b>G\u00f3c nh\u00ecn chuy\u00ean gia: R\u1ee7i ro khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m h\u01a1n 30 n\u0103m th\u1ef1c t\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc do thi\u1ebfu s\u1ef1 chu\u1ea9n b\u1ecb. M\u1ed9t trong nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 ch\u1ec9 quan t\u00e2m \u0111\u1ebfn chi ph\u00ed ki\u1ec3m to\u00e1n m\u00e0 b\u1ecf qua t\u00ednh t\u01b0\u01a1ng th\u00edch v\u1ec1 quy tr\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, <\/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;\"> kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cu\u1ed1i n\u0103m. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 k\u1ebft n\u1ed1i gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean t\u1eeb s\u1edbm, doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u thu\u1ebf ph\u1ea3i n\u1ed9p. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network lu\u00f4n \u01b0u ti\u00ean vi\u1ec7c r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf ngay t\u1eeb trong k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi b\u00e1o c\u00e1o cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c l\u1eadp, s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u1ea1t \u0111\u1ed9 ch\u00ednh x\u00e1c t\u1ed1i \u0111a.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Xu_ly_su_co_sai_lech_so_lieu_trong_kiem_toan\"><\/span><b>Case study: X\u1eed l\u00fd s\u1ef1 c\u1ed1 sai l\u1ec7ch s\u1ed1 li\u1ec7u trong ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n t\u1ea1i TP.HCM \u0111\u00e3 g\u1eb7p t\u00ecnh hu\u1ed1ng b\u1ecb ng\u00e2n h\u00e0ng t\u1eeb ch\u1ed1i gi\u1ea3i ng\u00e2n do s\u1ed1 li\u1ec7u h\u00e0ng t\u1ed3n kho trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u th\u1ef1c t\u1ebf t\u1ea1i kho. \u0110i\u1ec1u n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p qu\u1ea3n l\u00fd kho theo ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng v\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi ti\u1ebfp nh\u1eadn, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea l\u1ea1i to\u00e0n b\u1ed9, t\u1ed1n k\u00e9m g\u1ea5p ba l\u1ea7n chi ph\u00ed d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u. N\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb tr\u01b0\u1edbc \u0111\u00f3, t\u00ecnh tr\u1ea1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u0103n ch\u1eb7n. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network th\u01b0\u1eddng xuy\u00ean l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 minh b\u1ea1ch b\u1eaft \u0111\u1ea7u t\u1eeb c\u00f4ng t\u00e1c k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u1ee3i \u0111\u1ebfn khi ki\u1ec3m to\u00e1n vi\u00ean xu\u1ea5t hi\u1ec7n.<\/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 l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p l\u00e0 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ef1 minh b\u1ea1ch v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. S\u1ef1 tin t\u01b0\u1edfng t\u1eeb ng\u00e2n h\u00e0ng hay nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb nh\u1eefng con s\u1ed1 \u0111\u00e3 qua ki\u1ec3m ch\u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ho\u1eb7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf v\u1eefng ch\u1eafc, MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf. Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n h\u00f3a, gi\u00fap doanh nghi\u1ec7p an t\u00e2m v\u1eadn h\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n.<\/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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_lua_chon_cong_ty_kiem_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_nen_thue_Big_4_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 n\u00ean thu\u00ea Big 4 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 nh\u1ea5t thi\u1ebft. Vi\u1ec7c ch\u1ecdn \u0111\u01a1n v\u1ecb n\u00e0o c\u1ea7n c\u00e2n \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch v\u00e0 y\u00eau c\u1ea7u c\u1ee7a ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u00e1c hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p.                    <\/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=\"Khi_nao_can_thay_doi_don_vi_kiem_toan\"><\/span>Khi n\u00e0o c\u1ea7n thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n?<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 n\u00ean xem x\u00e9t thay \u0111\u1ed5i n\u1ebfu \u0111\u01a1n v\u1ecb hi\u1ec7n t\u1ea1i kh\u00f4ng cung c\u1ea5p c\u00e1c gi\u00e1 tr\u1ecb t\u01b0 v\u1ea5n gia t\u0103ng ho\u1eb7c c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn trong quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ea7n chuy\u00ean m\u00f4n 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=\"Chi_phi_kiem_toan_duoc_tinh_dua_tren_dau\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean \u0111\u00e2u?<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 th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn ho\u00e0n th\u00e0nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_trong_toi_uu_thue_la_gi\"><\/span>Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n trong t\u1ed1i \u01b0u thu\u1ebf 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\tKi\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t trong ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb ph\u1ea1t do k\u00ea khai sai.                    <\/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=\"Tai_sao_ngan_hang_yeu_cau_bao_cao_co_kiem_toan\"><\/span>T\u1ea1i sao ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o c\u00f3 ki\u1ec3m to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u00ec \u0111\u00f3 l\u00e0 c\u0103n c\u1ee9 tin c\u1eady nh\u1ea5t \u0111\u1ec3 ng\u00e2n h\u00e0ng \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 v\u1ed1n v\u00e0 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p nh\u1ecf c\u00f3 n\u00ean thu\u00ea Big 4 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 nh\u1ea5t thi\u1ebft. 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Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u t\u1eeb Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-6284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6284","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=6284"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6284\/revisions"}],"predecessor-version":[{"id":6289,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/6284\/revisions\/6289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/6287"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=6284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=6284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=6284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}