{"id":4843,"date":"2026-01-30T00:32:44","date_gmt":"2026-01-30T07:32:44","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4843"},"modified":"2026-01-30T00:32:44","modified_gmt":"2026-01-30T07:32:44","slug":"hach-toan-chi-phi-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/","title":{"rendered":"\u5ba1\u8ba1\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\uff1a\u6839\u636e\u7b2c200\u53f7\u548c\u7b2c133\u53f7\u901a\u77e5\u7684\u8be6\u7ec6\u6307\u5357"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8d39\u7528\u6838\u7b97\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u4f1a\u8ba1\u64cd\u4f5c\uff0c\u65e8\u5728\u8bb0\u5f55\u652f\u4ed8\u7ed9\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u7684\u8d39\u7528\u3002\u636e\u7edf\u8ba1\uff0c\u8fd9\u9879\u8d39\u7528\u901a\u5e38\u5360\u603b\u7ba1\u7406\u8d39\u7528\u76840.51%\u81f31.51%\uff0c\u5177\u4f53\u6bd4\u4f8b\u53d6\u51b3\u4e8e\u4f01\u4e1a\u89c4\u6a21\u3002\u53ca\u65f6\u8bb0\u5f55\u8fd9\u4e9b\u8d39\u7528\u53ef\u786e\u4fdd\u62a5\u544a\u7684\u5b8c\u6574\u6027\u5e76\u7b26\u5408\u76f8\u5173\u6cd5\u89c4\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-88-2015-QH13-on-accounting-299767.aspx?tab=3\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5 88\/2015\/QH13<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u6709\u5145\u8db3\u7684\u53d1\u7968\u548c\u6587\u4ef6\u8bc1\u660e\uff0c\u8be5\u9879\u652f\u51fa\u5c06\u88ab\u89c6\u4e3a\u5408\u7406\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 96\/2015\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u5728\u6838\u7b97\u5ba1\u8ba1\u8d39\u7528\u65f6\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u660e\u786e\u533a\u5206\u7ecf\u5e38\u6027\u5ba1\u8ba1\u8d39\u7528\u548c\u76f8\u5173\u7684\u54a8\u8be2\u670d\u52a1\u8d39\u7528\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u5728\u5e74\u7ec8\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65f6\u8d39\u7528\u88ab\u62d2\u6536\u7684\u98ce\u9669\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Co_so_phap_ly_dieu_chinh_nghiep_vu_hach_toan_chi_phi_kiem_toan\" >\u5ba1\u8ba1\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Cac_thong_tu_ke_toan_hien_hanh\" >\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Quy_dinh_ve_tinh_hop_ly_cua_chi_phi_theo_Luat_Thue\" >\u7a0e\u6cd5\u9879\u4e0b\u8d39\u7528\u5408\u7406\u6027\u7684\u89c4\u5b9a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Hach_toan_chi_phi_kiem_toan_theo_Thong_tu_200\" >\u6839\u636e\u7b2c200\u53f7\u901a\u51fd\u5bf9\u5ba1\u8ba1\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Cac_tai_khoan_su_dung_chu_yeu\" >\u4e3b\u8981\u4f7f\u7528\u7684\u8d26\u6237<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Quy_trinh_hach_toan_chi_tiet\" >\u8be6\u7ec6\u7684\u4f1a\u8ba1\u7a0b\u5e8f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Hach_toan_chi_phi_kiem_toan_theo_Thong_tu_133\" >\u6839\u636e\u7b2c133\u53f7\u901a\u77e5\u5bf9\u5ba1\u8ba1\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Tai_khoan_ap_dung\" >\u9002\u7528\u8d26\u6237<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Cach_thuc_ghi_so\" >\u8bb0\u8d26\u65b9\u6cd5<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Cac_truong_hop_dac_biet_khi_hach_toan_chi_phi_kiem_toan\" >\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u4e2d\u7684\u7279\u6b8a\u60c5\u51b5\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Tra_truoc_phi_kiem_toan_Tam_ung\" >\u5ba1\u8ba1\u8d39\u7528\u9884\u4ed8\u6b3e\uff08\u9884\u4ed8\uff09<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Trich_truoc_chi_phi_kiem_toan_cuoi_nam\" >\u8ba1\u63d0\u5e74\u7ec8\u5ba1\u8ba1\u8d39\u7528\u3002<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Phan_bo_chi_phi_cho_nhieu_ky\" >\u5c06\u6210\u672c\u5206\u644a\u5230\u591a\u4e2a\u65f6\u671f\u3002<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Ho_so_chung_tu_day_du_de_hach_toan_chi_phi_kiem_toan_hop_le\" >\u5b8c\u6574\u7684\u6587\u6863\u8d44\u6599\u5bf9\u4e8e\u6b63\u786e\u6838\u7b97\u5ba1\u8ba1\u8d39\u7528\u81f3\u5173\u91cd\u8981\u3002<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Phan_tich_mat_do_hach_toan_chi_phi_kiem_toan_trong_bao_cao_quan_tri\" >\u5206\u6790\u7ba1\u7406\u62a5\u544a\u4e2d\u5ba1\u8ba1\u6210\u672c\u4f1a\u8ba1\u7684\u5bc6\u5ea6\u3002<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_kiem_toan\" >\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Vi_du_thuc_te_ve_hach_toan_chi_phi_kiem_toan\" >\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u7684\u5b9e\u9645\u6848\u4f8b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Toi_uu_hoa_hach_toan_chi_phi_kiem_toan_de_giam_rui_ro_thue\" >\u4f18\u5316\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u4ee5\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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\/zh\/hach-toan-chi-phi-kiem-toan\/#Cac_cau_hoi_thuong_gap_ve_hach_toan_chi_phi_kiem_toan\" >\u5173\u4e8e\u5ba1\u8ba1\u6210\u672c\u4f1a\u8ba1\u5904\u7406\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Chi_phi_kiem_toan_co_tinh_vao_gia_von_khong\" >\u5ba1\u8ba1\u8d39\u7528\u662f\u5426\u8ba1\u5165\u9500\u552e\u6210\u672c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Thue_kiem_toan_tu_nguyen_co_duoc_tru_thue_khong\" >\u81ea\u613f\u5ba1\u8ba1\u670d\u52a1\u8d39\u7528\u53ef\u4ee5\u62b5\u7a0e\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Thue_GTGT_cua_phi_kiem_toan_la_bao_nhieu\" >\u5ba1\u8ba1\u8d39\u7684\u589e\u503c\u7a0e\u91d1\u989d\u662f\u591a\u5c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hach-toan-chi-phi-kiem-toan\/#Can_bao_cao_kiem_toan_de_ghi_so_khong\" >\u4f1a\u8ba1\u5206\u5f55\u662f\u5426\u9700\u8981\u5ba1\u8ba1\u62a5\u544a\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_nghiep_vu_hach_toan_chi_phi_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u63a2\u8ba8\u4f1a\u8ba1\u6280\u5de7\u4e4b\u524d\uff0c\u6211\u4eec\u9700\u8981\u5148\u786e\u5b9a\u76f8\u5173\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u9519\u8bef\u5730\u5e94\u7528\u8fd9\u4e9b\u6cd5\u89c4\u4f1a\u5bfc\u81f4\u4f1a\u8ba1\u79d1\u76ee\u8868\u548c\u8d44\u4ea7\u8d1f\u503a\u8868\u51fa\u73b0\u5dee\u5f02\u3002<\/span><\/p>\n<figure id=\"attachment_4845\" aria-describedby=\"caption-attachment-4845\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4845\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-nghiep-vu-hach-toan-chi-phi-kiem-toan.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-nghiep-vu-hach-toan-chi-phi-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-nghiep-vu-hach-toan-chi-phi-kiem-toan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-nghiep-vu-hach-toan-chi-phi-kiem-toan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-nghiep-vu-hach-toan-chi-phi-kiem-toan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-dieu-chinh-nghiep-vu-hach-toan-chi-phi-kiem-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4845\" class=\"wp-caption-text\">\u5ba1\u8ba1\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thong_tu_ke_toan_hien_hanh\"><\/span><b>\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u8d8a\u5357\u4f01\u4e1a\u4e3b\u8981\u91c7\u7528\u57fa\u4e8e\u4e24\u5957\u4e3b\u8981\u6807\u51c6\u7684\u5ba1\u8ba1\u6210\u672c\u4f1a\u8ba1\u65b9\u6cd5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 200\/2014\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> \u9002\u7528\u4e8e\u6240\u6709\u7c7b\u578b\u7684\u4f01\u4e1a\uff0c\u5c24\u5176\u9002\u7528\u4e8e\u5927\u578b\u4f01\u4e1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd\uff1a<\/b><span style=\"font-weight: 400;\"> \u9002\u7528\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_tinh_hop_ly_cua_chi_phi_theo_Luat_Thue\"><\/span><b>\u7a0e\u6cd5\u9879\u4e0b\u8d39\u7528\u5408\u7406\u6027\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c96\/2015\/TT-BTC\u53f7\u901a\u77e5\u7b2c4\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5ba1\u8ba1\u8d39\u7528\u53ef\u4ee5\u6263\u9664\uff0c\u4f46\u987b\u6ee1\u8db3\u4e0b\u5217\u6761\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u751f\u4ea7\u548c\u4e1a\u52a1\u8fd0\u8425\u76f8\u5173\u7684\u5b9e\u9645\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6211\u4eec\u62e5\u6709\u6240\u6709\u5fc5\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\u548c\u53d1\u7968\uff08\u5408\u540c\u3001\u9a8c\u6536\u8bc1\u4e66\u3001\u589e\u503c\u7a0e\u53d1\u7968\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u91d1\u989d\u5728 2000 \u4e07\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u53d1\u7968\uff0c\u63a5\u53d7\u975e\u73b0\u91d1\u652f\u4ed8\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_kiem_toan_theo_Thong_tu_200\"><\/span><b>\u6839\u636e\u7b2c200\u53f7\u901a\u51fd\u5bf9\u5ba1\u8ba1\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u7b2c 200 \u53f7\u901a\u51fd\u7cfb\u7edf\u4e2d\uff0c\u7528\u4e8e\u7ba1\u7406\u76ee\u7684\u7684\u5916\u5305\u670d\u52a1\u7684\u6210\u672c\u6c47\u603b\u5230\u8d26\u6237 642 \u4e2d\u3002<\/span><\/p>\n<figure id=\"attachment_4847\" aria-describedby=\"caption-attachment-4847\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4847\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 200\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-200-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4847\" class=\"wp-caption-text\">\u6839\u636e\u7b2c200\u53f7\u901a\u51fd\u5bf9\u5ba1\u8ba1\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tai_khoan_su_dung_chu_yeu\"><\/span><b>\u4e3b\u8981\u4f7f\u7528\u7684\u8d26\u6237<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6838\u7b97\u5ba1\u8ba1\u6210\u672c\uff0c\u4f1a\u8ba1\u5e08\u901a\u5e38\u4f7f\u7528\u4ee5\u4e0b\u8d26\u6237\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d26\u6237 642\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e1a\u52a1\u7ba1\u7406\u8d39\u7528\uff08\u8be6\u60c5 6427 \u2013 \u5916\u5305\u670d\u52a1\u6210\u672c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d26\u6237 1331\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fdb\u9879\u589e\u503c\u7a0e\u53ef\u4ee5\u62b5\u6263\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d26\u6237 331\uff1a<\/b><span style=\"font-weight: 400;\"> \u5e94\u4ed8\u7ed9\u5356\u65b9\uff08\u5ba1\u8ba1\u516c\u53f8\uff09\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d26\u6237 111\u3001112\uff1a<\/b><span style=\"font-weight: 400;\"> \u73b0\u91d1\u6216\u94f6\u884c\u5b58\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_hach_toan_chi_tiet\"><\/span><b>\u8be6\u7ec6\u7684\u4f1a\u8ba1\u7a0b\u5e8f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6536\u5230\u53d1\u7968\u548c\u670d\u52a1\u9a8c\u6536\u62a5\u544a\u540e\uff0c\u4f1a\u8ba1\u8bb0\u5f55\u4ee5\u4e0b\u6761\u76ee\uff1a<\/span><\/p>\n<p><b>\u5206\u5f551\uff1a\u8bb0\u5f55\u8d39\u7528\u548c\u8d1f\u503a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 6427\uff1a\u5ba1\u8ba1\u8d39\uff08\u4e0d\u542b\u7a0e\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 1331\uff1a\u589e\u503c\u7a0e\uff088% \u6216 10%\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 331\uff1a\u4ed8\u6b3e\u603b\u989d\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u5206\u5f55 2\uff1a\u5411\u5ba1\u8ba1\u516c\u53f8\u4ed8\u6b3e\u3002<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 331\uff1a\u7528\u4e8e\u507f\u8fd8\u503a\u52a1\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 112\uff1a\u901a\u8fc7\u94f6\u884c\u8f6c\u8d26\u4ed8\u6b3e\uff08\u91d1\u989d\u4e3a 2000 \u4e07\u6216\u4ee5\u4e0a\u65f6\u5fc5\u987b\u4f7f\u7528\u94f6\u884c\u8f6c\u8d26\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_kiem_toan_theo_Thong_tu_133\"><\/span><b>\u6839\u636e\u7b2c133\u53f7\u901a\u77e5\u5bf9\u5ba1\u8ba1\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\uff0c\u4f1a\u8ba1\u5236\u5ea6\u66f4\u52a0\u7cbe\u7b80\uff0c\u4f46\u57fa\u672c\u539f\u5219\u4ecd\u7136\u76f8\u540c\u3002<\/span><\/p>\n<figure id=\"attachment_4846\" aria-describedby=\"caption-attachment-4846\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4846\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-133.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n theo Th\u00f4ng t\u01b0 133\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-133.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-133-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-133-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-133-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-chi-phi-kiem-toan-theo-Thong-tu-133-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4846\" class=\"wp-caption-text\">\u6839\u636e\u7b2c133\u53f7\u901a\u77e5\u5bf9\u5ba1\u8ba1\u8d39\u7528\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tai_khoan_ap_dung\"><\/span><b>\u9002\u7528\u8d26\u6237<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 133 \u53f7\u901a\u51fd\u6ca1\u6709\u4f7f\u7528 6427 \u53f7\u8d26\u6237\uff0c\u800c\u662f\u4f7f\u7528 6422 \u53f7\u8d26\u6237\uff08\u4e1a\u52a1\u7ba1\u7406\u8d39\u7528\uff09\u6765\u8ddf\u8e2a\u8fd9\u7b14\u8d39\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_thuc_ghi_so\"><\/span><b>\u8bb0\u8d26\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u6848\u4e2d\u5ba1\u8ba1\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 6422\uff1a\u5ba1\u8ba1\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 1331\uff1a\u53ef\u62b5\u6263\u589e\u503c\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 331\uff1a\u5e94\u4ed8\u4f9b\u5e94\u5546\u6b3e\u9879\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6839\u636e\u7b2c133\u53f7\u901a\u77e5\u7f16\u5236\u7684\u5ba1\u8ba1\u8d39\u7528\u4f1a\u8ba1\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u901a\u544a 200<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c133\u53f7\u901a\u544a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d39\u7528\u8d26\u6237<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">642\uff08\u8be6\u60c5 6427\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6422<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e3b\u9898<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u9700\u6587\u4ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u540c\u3001\u53d1\u7968\u3001\u4f1a\u8bae\u8bb0\u5f55<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u540c\u3001\u53d1\u7968\u3001\u4f1a\u8bae\u8bb0\u5f55<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_dac_biet_khi_hach_toan_chi_phi_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u4e2d\u7684\u7279\u6b8a\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u5ba1\u8ba1\u53ef\u80fd\u4f1a\u8de8\u8d8a\u591a\u4e2a\u4f1a\u8ba1\u671f\u95f4\uff0c\u9700\u8981\u66f4\u590d\u6742\u7684\u5904\u7406\u6280\u672f\u3002<\/span><\/p>\n<figure id=\"attachment_4844\" aria-describedby=\"caption-attachment-4844\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4844\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-dac-biet-khi-hach-toan-chi-phi-kiem-toan.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi h\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-dac-biet-khi-hach-toan-chi-phi-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-dac-biet-khi-hach-toan-chi-phi-kiem-toan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-dac-biet-khi-hach-toan-chi-phi-kiem-toan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-dac-biet-khi-hach-toan-chi-phi-kiem-toan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-dac-biet-khi-hach-toan-chi-phi-kiem-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4844\" class=\"wp-caption-text\">\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u4e2d\u7684\u7279\u6b8a\u60c5\u51b5\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tra_truoc_phi_kiem_toan_Tam_ung\"><\/span><b>\u5ba1\u8ba1\u8d39\u7528\u9884\u4ed8\u6b3e\uff08\u9884\u4ed8\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5ba1\u8ba1\u516c\u53f8\u8981\u6c42\u9884\u4ed8\u5408\u540c\u91d1\u989d\u7684 30-50%\uff0c\u4f1a\u8ba1\u5e08\u5e94\u6309\u4ee5\u4e0b\u65b9\u5f0f\u5904\u7406\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 331\uff1a\u9884\u4ed8\u6b3e\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 112\uff1a\u94f6\u884c\u5b58\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">\uff08\u6ce8\uff1a\u53ea\u6709\u5728\u670d\u52a1\u5b8c\u6210\u5e76\u88ab\u9a8c\u6536\u540e\u624d\u8bb0\u5f55\u8d39\u7528\uff09\u3002<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trich_truoc_chi_phi_kiem_toan_cuoi_nam\"><\/span><b>\u8ba1\u63d0\u5e74\u7ec8\u5ba1\u8ba1\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u622a\u6b62\u65e5\u671f\uff0812\u670831\u65e5\uff09\uff0c\u5982\u679c\u5ba1\u8ba1\u4ecd\u5728\u8fdb\u884c\u4e2d\u4f46\u5c1a\u672a\u6536\u5230\u4efb\u4f55\u53d1\u7968\uff0c\u5219\u5e94\u9884\u5148\u8ba1\u63d0\u8d39\u7528\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 642\uff1a\u9884\u8ba1\u53d1\u751f\u7684\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 335\uff1a\u5e94\u4ed8\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b21\u5e74\u6536\u5230\u53d1\u7968\u65f6\uff0c\u5c06\u6839\u636e\u4e4b\u524d\u8ba1\u63d0\u7684\u91d1\u989d\u8c03\u6574\u5ba1\u8ba1\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_bo_chi_phi_cho_nhieu_ky\"><\/span><b>\u5c06\u6210\u672c\u5206\u644a\u5230\u591a\u4e2a\u65f6\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8d39\u7528\u6570\u989d\u8f83\u5927\u4e14\u9700\u8981\u591a\u5e74\u5ba1\u6838\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5c06\u5176\u5b58\u5165242\u8d26\u6237\uff08\u9884\u4ed8\u8d39\u7528\uff09\u3002\u7136\u540e\uff0c\u53ef\u4ee5\u5c06\u5176\u5206\u644a\u5230\u4e00\u5e74\u4e2d\u7684\u4e0d\u540c\u6708\u4efd\u6216\u5b63\u5ea6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_day_du_de_hach_toan_chi_phi_kiem_toan_hop_le\"><\/span><b>\u5b8c\u6574\u7684\u6587\u6863\u8d44\u6599\u5bf9\u4e8e\u6b63\u786e\u6838\u7b97\u5ba1\u8ba1\u8d39\u7528\u81f3\u5173\u91cd\u8981\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u5e76\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u9a73\u56de\uff0c\u7533\u8bf7\u6750\u6599\u5fc5\u987b\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u8ba1\u5408\u540c\uff1a<\/b><span style=\"font-weight: 400;\"> \u660e\u786e\u8bf4\u660e\u670d\u52a1\u8303\u56f4\u3001\u670d\u52a1\u8d39\u7528\u548c\u671f\u9650\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u8ba1\u8ba1\u5212\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c55\u793a\u53cc\u65b9\u4e4b\u95f4\u7684\u4e92\u52a8\uff08\u5982\u6709\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9a8c\u6536\u62a5\u544a\uff1a<\/b><span style=\"font-weight: 400;\"> \u8bc1\u660e\u670d\u52a1\u5df2\u5b9e\u9645\u5b8c\u6210\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u589e\u503c\u7a0e\u53d1\u7968\uff1a<\/b><span style=\"font-weight: 400;\"> \u6b63\u786e\u7684\u5546\u4e1a\u4fe1\u606f\u548c\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ed8\u6b3e\u5355\u636e\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ed8\u6b3e\u6388\u6743\u6216\u8f6c\u8d26\u6307\u4ee4\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_mat_do_hach_toan_chi_phi_kiem_toan_trong_bao_cao_quan_tri\"><\/span><b>\u5206\u6790\u7ba1\u7406\u62a5\u544a\u4e2d\u5ba1\u8ba1\u6210\u672c\u4f1a\u8ba1\u7684\u5bc6\u5ea6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u7ba1\u7406\u4f1a\u8ba1\u4e2d\uff0c\u5ba1\u8ba1\u6210\u672c\u7684\u6838\u7b97\u53ef\u4ee5\u63d0\u4f9b\u8bc4\u4f30\u8fd0\u8425\u6548\u7387\u7684\u6570\u636e\u3002\u4f01\u4e1a\u5e94\u6bd4\u8f83\u4e0d\u540c\u5e74\u4efd\u7684\u5ba1\u8ba1\u8d39\u7528\uff0c\u4ee5\u8ffd\u8e2a\u5176\u53d8\u5316\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u5982\u679c\u8d39\u7528\u5927\u5e45\u589e\u52a0\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u89e3\u91ca\u8fd9\u662f\u7531\u4e8e\u4e1a\u52a1\u6269\u5f20\u6216\u8fd0\u8425\u590d\u6742\u6027\u589e\u52a0\u6240\u81f4\u3002\u5ba1\u8ba1\u8d39\u7528\u4f1a\u8ba1\u5904\u7406\u7684\u900f\u660e\u5ea6\u6709\u52a9\u4e8e\u8463\u4e8b\u4f1a\u4fe1\u4efb\u5df2\u516c\u5e03\u7684\u8d22\u52a1\u6570\u636e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_chi_phi_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u5728\u5904\u7406\u4ea4\u6613\u65f6\u7ecf\u5e38\u72af\u4ee5\u4e0b\u4e00\u4e9b\u57fa\u672c\u9519\u8bef\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d26\u6237\u4fe1\u606f\u9519\u8bef\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u8d39\u7528\u8f6c\u5165\u8d26\u6237 627 \u800c\u4e0d\u662f\u8d26\u6237 642\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u94f6\u884c\u6587\u4ef6\u7f3a\u5931\uff1a<\/b><span style=\"font-weight: 400;\"> \u7528\u73b0\u91d1\u652f\u4ed8\u8d85\u8fc7 2000 \u4e07\u8d8a\u5357\u76fe\u7684\u8d26\u5355\u4f1a\u5bfc\u81f4\u8be5\u7b14\u8d39\u7528\u4e0d\u4e88\u62a5\u9500\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u65f6\u673a\u4e0d\u5bf9\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u5c5e\u4e8e\u4e0a\u4e00\u5e74\u7684\u670d\u52a1\u8bb0\u5f55\u5728\u4e0b\u4e00\u5e74\uff08\u8fdd\u53cd\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u522b\u7ba1\u4ec0\u4e48\u627f\u5305\u5546\u7a0e\u4e86\uff1a<\/b><span style=\"font-weight: 400;\"> \u8058\u8bf7\u5916\u56fd\u5ba1\u8ba1\u516c\u53f8\u4e0d\u80fd\u4eab\u53d7\u7a0e\u6536\u51cf\u514d\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_hach_toan_chi_phi_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u7684\u5b9e\u9645\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A \u516c\u53f8\u4e8e 2023 \u5e74\u4e0e MAN \u7b7e\u8ba2\u5ba1\u8ba1\u5408\u540c\uff0c\u8d39\u7528\u4e3a 1 \u4ebf\u8d8a\u5357\u76fe\uff0c\u589e\u503c\u7a0e\u4e3a 10%\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2023\u5e7412\u670815\u65e5\uff1a\u9884\u4ed83000\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2024\u5e743\u670820\u65e5\uff1a\u6700\u7ec8\u9a8c\u6536\u3002<\/span><\/li>\n<\/ul>\n<p><b>A\u516c\u53f8\u4f1a\u8ba1\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9884\u4ed8\u6b3e\uff082023\u5e7412\u670815\u65e5\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u501f\u65b9 331\/\u8d37\u65b9 112\uff1a3000 \u4e07\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6458\u5f55\uff082023\u5e7412\u670831\u65e5\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u501f\u65b9 6427\/\u8d37\u65b9 335\uff1a1 \u4ebf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6700\u7ec8\u7ed3\u7b97\u65e5\u671f\uff082024\u5e743\u670820\u65e5\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u501f\u65b9 335\uff1a1 \u4ebf\uff1b\u501f\u65b9 1331\uff1a1000 \u4e07\uff1b\u8d37\u65b9 331\uff1a1.1 \u4ebf\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_hach_toan_chi_phi_kiem_toan_de_giam_rui_ro_thue\"><\/span><b>\u4f18\u5316\u5ba1\u8ba1\u6210\u672c\u6838\u7b97\u4ee5\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u89c4\u8303\u7684\u4f1a\u8ba1\u5b9e\u52a1\u6709\u52a9\u4e8e\u4f01\u4e1a\u5411\u76d1\u7ba1\u673a\u6784\u89e3\u91ca\u5176\u8fd0\u8425\u60c5\u51b5\u3002\u4f1a\u8ba1\u4eba\u5458\u5e94\u6309\u5e74\u5ea6\u4fdd\u5b58\u8bb0\u5f55\uff0c\u5e76\u5c06\u5408\u540c\u3001\u53d1\u7968\u548c\u62a5\u544a\u5408\u5e76\u6210\u4e00\u5957\u5b8c\u6574\u7684\u8d44\u6599\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9009\u62e9\u50cfMAN\uff08Master Accountant Network\uff09\u8fd9\u6837\u4fe1\u8a89\u826f\u597d\u7684\u516c\u53f8\uff0c\u53ef\u4ee5\u7b80\u5316\u5ba1\u8ba1\u8d39\u7528\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u56e0\u4e3a\u5176\u8bb0\u5f55\u5b8c\u6574\u8be6\u5b9e\u3002\u8fd9\u4e5f\u6709\u52a9\u4e8e\u63d0\u9ad8\u63d0\u4ea4\u7ed9\u6295\u8d44\u8005\u7684\u8d22\u52a1\u62a5\u544a\u8d28\u91cf\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8d39\u7528\u6838\u7b97\u662f\u8d22\u52a1\u7ba1\u7406\u7684\u5173\u952e\u73af\u8282\u3002\u9075\u5faa\u6b63\u786e\u7684\u7a0b\u5e8f\u80fd\u591f\u786e\u4fdd\u6210\u672c\u900f\u660e\uff0c\u5e76\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u6cd5\u5f8b\u98ce\u9669\u7684\u5f71\u54cd\u3002\u5bf9\u7b2c200\u53f7\u548c\u7b2c133\u53f7\u901a\u51fd\u4ee5\u53ca\u7a0e\u6cd5\u7684\u900f\u5f7b\u7406\u89e3\uff0c\u5c06\u4f7f\u4f1a\u8ba1\u5e08\u80fd\u591f\u81ea\u4fe1\u5730\u5e94\u5bf9\u4efb\u4f55\u53ef\u80fd\u51fa\u73b0\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u6709\u5173\u5ba1\u8ba1\u8d39\u7528\u7684\u4e13\u4e1a\u4f1a\u8ba1\u5efa\u8bae\uff0c\u8bf7\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><b>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u6211\u4eec\u7684\u4e13\u5bb6\u56e2\u961f\u81f4\u529b\u4e8e\u4e3a\u60a8\u7684\u4f01\u4e1a\u53d1\u5c55\u63d0\u4f9b\u6700\u53ef\u9760\u3001\u6700\u4f18\u5316\u7684\u8d22\u52a1\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_hach_toan_chi_phi_kiem_toan\"><\/span><b>\u5173\u4e8e\u5ba1\u8ba1\u6210\u672c\u4f1a\u8ba1\u5904\u7406\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_co_tinh_vao_gia_von_khong\"><\/span>\u5ba1\u8ba1\u8d39\u7528\u662f\u5426\u8ba1\u5165\u9500\u552e\u6210\u672c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e0d\uff0c\u8fd9\u4e9b\u662f\u7ba1\u7406\u8d39\u7528\uff0c\u8ba1\u5165\u8d26\u6237 642 \u6216 6422\u3002                    <\/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=\"Thue_kiem_toan_tu_nguyen_co_duoc_tru_thue_khong\"><\/span>\u81ea\u613f\u5ba1\u8ba1\u670d\u52a1\u8d39\u7528\u53ef\u4ee5\u62b5\u7a0e\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u53ea\u8981\u5b83\u80fd\u7528\u4e8e\u751f\u4ea7\u548c\u7ecf\u8425\u76ee\u7684\uff0c\u5e76\u4e14\u62e5\u6709\u6240\u6709\u5fc5\u8981\u7684\u6709\u6548\u53d1\u7968\u548c\u6587\u4ef6\u3002                    <\/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=\"Thue_GTGT_cua_phi_kiem_toan_la_bao_nhieu\"><\/span>\u5ba1\u8ba1\u8d39\u7684\u589e\u503c\u7a0e\u91d1\u989d\u662f\u591a\u5c11\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6b63\u5e38\u60c5\u51b5\u4e0b\u662f 10%\uff0c\u4f46\u6839\u636e\u653f\u5e9c\u653f\u7b56\uff0c\u67d0\u4e9b\u65f6\u671f\u4f1a\u51cf\u5c11\u5230 8%\u3002                    <\/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=\"Can_bao_cao_kiem_toan_de_ghi_so_khong\"><\/span>\u4f1a\u8ba1\u5206\u5f55\u662f\u5426\u9700\u8981\u5ba1\u8ba1\u62a5\u544a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8fd9\u81f3\u5173\u91cd\u8981\u3002\u8fd9\u4efd\u62a5\u544a\u662f\u5b8c\u6210\u4f1a\u8ba1\u6587\u6863\u7f16\u5236\u7684\u6700\u7ec8\u4ea7\u54c1\/\u670d\u52a1\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f3 t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n 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. \u0110\u00e2y l\u00e0 chi ph\u00ed 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B\u00e1o c\u00e1o n\u00e0y l\u00e0 s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 cu\u1ed1i c\u00f9ng \u0111\u1ec3 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 h\u1ea1ch to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n chi ph\u00ed ki\u1ec3m to\u00e1n l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n quan tr\u1ecdng nh\u1eb1m ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u00ed tr\u1ea3 cho \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Theo th\u1ed1ng k\u00ea, chi ph\u00ed n\u00e0y th\u01b0\u1eddng chi\u1ebfm 0.5% &#8211; 1.5% t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd t\u00f9y quy m\u00f4 doanh nghi\u1ec7p. Vi\u1ec7c ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m gi\u00fap [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4848,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,25],"tags":[],"class_list":["post-4843","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4843","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4843"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4843\/revisions"}],"predecessor-version":[{"id":4849,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4843\/revisions\/4849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4848"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}