{"id":5721,"date":"2026-04-21T09:55:53","date_gmt":"2026-04-21T02:55:53","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5721"},"modified":"2026-04-21T09:55:53","modified_gmt":"2026-04-21T02:55:53","slug":"hop-dong-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/","title":{"rendered":"M\u1eabu h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u00f3ng vai tr\u00f2 l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t thi\u1ebft l\u1eadp m\u1ed1i quan h\u1ec7 gi\u1eefa \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb minh b\u1ea1ch ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng n\u00e0y gi\u00fap K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ban l\u00e3nh \u0111\u1ea1o ki\u1ec3m so\u00e1t t\u1ed1t r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p khi c\u00f3 sai s\u00f3t x\u1ea3y ra, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n cung c\u1ea5p trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/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\/hop-dong-kiem-toan\/#Thong_tin_nhanh_danh_cho_nha_quan_ly_ve_hop_dong_kiem_toan\" >Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 h\u1ee3p \u0111\u1ed3ng 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-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Dinh_nghia_va_ban_chat_phap_ly_cua_hop_dong_kiem_toan\" >\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng 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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Vai_tro_cot_yeu_cua_hop_dong_kiem_toan_doi_voi_doanh_nghiep_Viet\" >Vai tr\u00f2 c\u1ed1t y\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t<\/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\/zh\/hop-dong-kiem-toan\/#Hop_dong_kiem_toan_mau_chi_tiet_Chuan_thong_tu_67\" >H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n m\u1eabu chi ti\u1ebft (Chu\u1ea9n th\u00f4ng t\u01b0 67)<\/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\/zh\/hop-dong-kiem-toan\/#Phan_tich_chuyen_sau_ve_cac_dieu_khoan_tai_hop_dong_kiem_toan\" >Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u1ea1i h\u1ee3p \u0111\u1ed3ng 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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Phan_dinh_trach_nhiem_Dieu_2\" >Ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m (\u0110i\u1ec1u 2)<\/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\/zh\/hop-dong-kiem-toan\/#Pham_vi_kiem_tra_Dieu_1\" >Ph\u1ea1m vi ki\u1ec3m tra (\u0110i\u1ec1u 1)<\/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\/zh\/hop-dong-kiem-toan\/#Gioi_han_cua_kiem_toan_Dieu_22-d\" >Gi\u1edbi h\u1ea1n c\u1ee7a ki\u1ec3m to\u00e1n (\u0110i\u1ec1u 2.2-d)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Cac_doi_tuong_bat_buoc_phai_ky_ket_hop_dong_kiem_toan\" >C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng 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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Thoi_diem_va_quy_trinh_ky_ket_hop_dong_kiem_toan_toi_uu\" >Th\u1eddi \u0111i\u1ec3m v\u00e0 quy tr\u00ecnh k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n t\u1ed1i \u01b0u<\/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\/zh\/hop-dong-kiem-toan\/#He_thong_van_ban_phap_luat_dieu_chinh_hop_dong_kiem_toan_hien_hanh\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Case_study_Rui_ro_tu_viec_so_sai_trong_dieu_khoan_trach_nhiem_hop_dong_kiem_toan\" >Case study: R\u1ee7i ro t\u1eeb vi\u1ec7c s\u01a1 s\u00e0i trong \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m h\u1ee3p \u0111\u1ed3ng 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\/zh\/hop-dong-kiem-toan\/#So_sanh_dac_diem_giua_kiem_toan_bat_buoc_va_kiem_toan_tu_nguyen\" >So s\u00e1nh \u0111\u1eb7c \u0111i\u1ec3m gi\u1eefa ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n<\/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\/zh\/hop-dong-kiem-toan\/#Nhan_dinh_tu_chuyen_gia_3_sai_lam_pho_bien_khi_ky_hop_dong_kiem_toan_tai_Viet_Nam\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: 3 sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/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\/hop-dong-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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Nhung_cau_hoi_thuong_gap_ve_hop_dong_kiem_toan\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ee3p \u0111\u1ed3ng 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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Phi_kiem_toan_bao_gom_nhung_gi\" >Ph\u00ed ki\u1ec3m to\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Co_duoc_thay_doi_kiem_toan_vien_trong_qua_trinh_thuc_hien_khong\" >C\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n kh\u00f4ng?<\/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\/zh\/hop-dong-kiem-toan\/#Tai_sao_can_ghi_ro_chuan_muc_VSA_1000_trong_hop_dong_du_an\" >T\u1ea1i sao c\u1ea7n ghi r\u00f5 chu\u1ea9n m\u1ef1c VSA 1000 trong h\u1ee3p \u0111\u1ed3ng d\u1ef1 \u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Hop_dong_co_hieu_luc_bao_lau\" >H\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/hop-dong-kiem-toan\/#Neu_doanh_nghiep_cham_cung_cap_ho_so_thi_sao\" >N\u1ebfu doanh nghi\u1ec7p ch\u1eadm cung c\u1ea5p h\u1ed3 s\u01a1 th\u00ec sao?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_nhanh_danh_cho_nha_quan_ly_ve_hop_dong_kiem_toan\"><\/span><b>Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 kh\u00e1ch h\u00e0ng v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1ea3m b\u1ea3o kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f9ng \u0111\u1ec3:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c, ph\u00ed d\u1ecbch v\u1ee5, tr\u00e1ch nhi\u1ec7m c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho:<\/b><span style=\"font-weight: 400;\"> T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi n\u00e0o c\u1ea7n:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_ban_chat_phap_ly_cua_hop_dong_kiem_toan\"><\/span><b>\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5722\" aria-describedby=\"caption-attachment-5722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5722\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-hop-dong-kiem-toan.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-hop-dong-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-hop-dong-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-hop-dong-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-hop-dong-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-hop-dong-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5722\" class=\"wp-caption-text\">\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a <\/span><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;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">, h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n l\u00e0 s\u1ef1 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9, trong \u0111\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a lo\u1ea1i h\u1ee3p \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a th\u00f4ng qua Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 210 (VSA 210). Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh r\u1eb1ng tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u cu\u1ed9c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1ec1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y nh\u1eb1m tr\u00e1nh c\u00e1c hi\u1ec3u l\u1ea7m v\u1ec1 m\u1ee5c ti\u00eau v\u00e0 ph\u1ea1m vi c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n, c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i b\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t b\u1eaft bu\u1ed9c v\u1ec1 h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n. M\u1ecdi th\u1ecfa thu\u1eadn b\u1eb1ng mi\u1ec7ng ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n ghi nh\u1edb kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh \u0111\u1ec1u kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thay th\u1ebf h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c khi x\u1ea3y ra tranh ch\u1ea5p ph\u00e1p l\u00fd ho\u1eb7c thanh tra chuy\u00ean ng\u00e0nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cot_yeu_cua_hop_dong_kiem_toan_doi_voi_doanh_nghiep_Viet\"><\/span><b>Vai tr\u00f2 c\u1ed1t y\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5725\" aria-describedby=\"caption-attachment-5725\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5725\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cot-yeu-cua-hop-dong-kiem-toan-doi-voi-doanh-nghiep-Viet.jpg\" alt=\"Vai tr\u00f2 c\u1ed1t y\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cot-yeu-cua-hop-dong-kiem-toan-doi-voi-doanh-nghiep-Viet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cot-yeu-cua-hop-dong-kiem-toan-doi-voi-doanh-nghiep-Viet-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cot-yeu-cua-hop-dong-kiem-toan-doi-voi-doanh-nghiep-Viet-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cot-yeu-cua-hop-dong-kiem-toan-doi-voi-doanh-nghiep-Viet-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cot-yeu-cua-hop-dong-kiem-toan-doi-voi-doanh-nghiep-Viet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5725\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ed1t y\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i, h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed m\u00e0 l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 cho s\u1ef1 minh b\u1ea1ch. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME), vi\u1ec7c k\u00fd k\u1ebft m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng ch\u1eb7t ch\u1ebd gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 y\u00eau c\u1ea7u s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean m\u00f4n t\u1eeb c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 kinh nghi\u1ec7m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn ho\u1eb7c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/span><\/a><span style=\"font-weight: 400;\">, h\u1ee3p \u0111\u1ed3ng n\u00e0y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 c\u01a1 quan thu\u1ebf. Khi doanh nghi\u1ec7p s\u1edf h\u1eefu m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng chi ti\u1ebft, c\u00e1c r\u1ee7i ro v\u1ec1 sai s\u00f3t tr\u1ecdng y\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng. N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ph\u00e1t hi\u1ec7n ra sai l\u1ec7ch do vi ph\u1ea1m chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p, h\u1ee3p \u0111\u1ed3ng ch\u00ednh l\u00e0 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 doanh nghi\u1ec7p y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng c\u00f2n n\u1eb1m \u1edf vi\u1ec7c thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Th\u00f4ng qua c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 Th\u01b0 qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qua khi ch\u1ec9 ch\u00fa tr\u1ecdng v\u00e0o m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n r\u1ebb.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hop_dong_kiem_toan_mau_chi_tiet_Chuan_thong_tu_67\"><\/span><b>H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n m\u1eabu chi ti\u1ebft (Chu\u1ea9n th\u00f4ng t\u01b0 67)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1eabu h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng chi ti\u1ebft theo h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c:<\/span><\/p>\n<p style=\"text-align: center;\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/b><\/p>\n<p style=\"text-align: center;\"><b>\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/b><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1: \u2026\/H\u0110KT <\/span><i><span style=\"font-weight: 400;\">[\u0110\u1ecba danh]<\/span><\/i><span style=\"font-weight: 400;\">, ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/span><\/p>\n<p style=\"text-align: center;\"><b>H\u1ee2P \u0110\u1ed2NG KI\u1ec2M TO\u00c1N<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">(V\/v: Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh D\u1ef1 \u00e1n: &#8230;)<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 B\u1ed9 Lu\u1eadt d\u00e2n s\u1ef1, Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, Lu\u1eadt x\u00e2y d\u1ef1ng, Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c Lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 210 &#8211; H\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u00e0 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 1000 &#8211; Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 nhu c\u1ea7u v\u00e0 kh\u1ea3 n\u0103ng c\u1ee7a hai b\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi v\u00e0 gi\u1eefa c\u00e1c b\u00ean:<\/span><\/p>\n<p><b>B\u00ean A (Kh\u00e1ch h\u00e0ng):<\/b><span style=\"font-weight: 400;\"> &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; Ch\u1ee9c v\u1ee5: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; \u0110\u1ecba ch\u1ec9: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. M\u00e3 s\u1ed1 thu\u1ebf: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. \u0110i\u1ec7n tho\u1ea1i: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; T\u00e0i kho\u1ea3n s\u1ed1: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. T\u1ea1i ng\u00e2n h\u00e0ng: &#8230;&#8230;&#8230;&#8230;&#8230;<\/span><\/p>\n<p><b>B\u00ean B (Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n):<\/b><span style=\"font-weight: 400;\"> &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; Ch\u1ee9c v\u1ee5: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; \u0110\u1ecba ch\u1ec9: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. M\u00e3 s\u1ed1 thu\u1ebf: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. \u0110i\u1ec7n tho\u1ea1i: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; T\u00e0i kho\u1ea3n s\u1ed1: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. T\u1ea1i ng\u00e2n h\u00e0ng: &#8230;&#8230;&#8230;&#8230;&#8230;<\/span><\/p>\n<p><b>\u0110I\u1ec0U 1: N\u1ed8I DUNG H\u1ee2P \u0110\u1ed2NG<\/b><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean B cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh c\u1ee7a d\u1ef1 \u00e1n: [T\u00ean d\u1ef1 \u00e1n]. M\u1ee5c ti\u00eau nh\u1eb1m \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n x\u00e9t tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd v\u00e0 s\u1ef1 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0. N\u1ed9i dung ki\u1ec3m to\u00e1n bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ed3 s\u01a1 ph\u00e1p l\u00fd; ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0; chi ph\u00ed \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ph\u00ed \u0111\u1ea7u t\u01b0 thi\u1ec7t h\u1ea1i kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0; c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 v\u00e0 v\u1eadt t\u01b0 t\u1ed3n \u0111\u1ecdng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh \u00fd ki\u1ebfn k\u1ebft lu\u1eadn c\u1ee7a Thanh tra, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ol>\n<p><b>\u0110I\u1ec0U 2: TR\u00c1CH NHI\u1ec6M C\u1ee6A C\u00c1C B\u00caN<\/b><\/p>\n<p><b>2.1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u00ean A:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(a) Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0; L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh trung th\u1ef1c, h\u1ee3p l\u00fd.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(b) Duy tr\u00ec h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o kh\u00f4ng c\u00f2n sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn ho\u1eb7c nh\u1ea7m l\u1eabn.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(c) Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 th\u1ea7u, quy\u1ebft to\u00e1n A-B v\u00e0 c\u00e1c t\u00e0i li\u1ec7u b\u1ed5 sung kh\u00e1c k\u1ecbp th\u1eddi.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(d) \u0110\u1ea3m b\u1ea3o quy\u1ec1n ti\u1ebfp c\u1eadn kh\u00f4ng h\u1ea1n ch\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e2n s\u1ef1 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(e) Cung c\u1ea5p &#8220;Cam k\u1ebft c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0&#8221; b\u1eb1ng v\u0103n b\u1ea3n cho B\u00ean B.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(f) T\u1ea1o \u0111i\u1ec1u ki\u1ec7n kh\u1ea3o s\u00e1t hi\u1ec7n tr\u01b0\u1eddng v\u00e0 thanh to\u00e1n ph\u00ed \u0111\u00fang h\u1ea1n theo \u0110i\u1ec1u 5.<\/span><\/p>\n<p><b>2.2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u00ean B:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(a) Th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n theo c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(b) \u0110\u1ea3m b\u1ea3o b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 c\u00f3 n\u0103ng l\u1ef1c, th\u01b0\u1eddng xuy\u00ean trao \u0111\u1ed5i v\u1edbi B\u00ean A \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(c) \u0110\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin (kh\u00f4ng ti\u1ebft l\u1ed9 cho b\u00ean th\u1ee9 ba tr\u1eeb khi ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(d) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 c\u00e1c khi\u1ebfm khuy\u1ebft nghi\u00eam tr\u1ecdng trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(e) Ch\u1ecbu r\u1ee7i ro kh\u00f3 tr\u00e1nh kh\u1ecfi l\u00e0 c\u00f3 th\u1ec3 kh\u00f4ng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c sai s\u00f3t tr\u1ecdng y\u1ebfu m\u1eb7c d\u00f9 \u0111\u00e3 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u00fang chu\u1ea9n m\u1ef1c.<\/span><\/p>\n<p><b>\u0110I\u1ec0U 3: B\u00c1O C\u00c1O KI\u1ec2M TO\u00c1N<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi k\u1ebft th\u00fac, B\u00ean B s\u1ebd cung c\u1ea5p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8230; b\u1ed9 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u1eb1ng ti\u1ebfng Vi\u1ec7t\/Anh k\u00e8m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8230; b\u1ed9 Th\u01b0 qu\u1ea3n l\u00fd (n\u1ebfu c\u00f3) \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c thi\u1ebfu s\u00f3t v\u00e0 \u0111\u1ec1 xu\u1ea5t ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p><b>\u0110I\u1ec0U 4: \u0110\u1ecaA \u0110I\u1ec2M V\u00c0 TH\u1edcI GIAN TH\u1ef0C HI\u1ec6N<\/b><\/p>\n<p><span style=\"font-weight: 400;\">4.1. \u0110\u1ecba \u0111i\u1ec3m: T\u1ea1i v\u0103n ph\u00f2ng B\u00ean A ho\u1eb7c hi\u1ec7n tr\u01b0\u1eddng d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">4.2. Th\u1eddi gian: D\u1ef1 ki\u1ebfn ho\u00e0n th\u00e0nh trong &#8230; ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u00ean A b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p><b>\u0110I\u1ec0U 5: PH\u00cd D\u1ecaCH V\u1ee4 V\u00c0 \u0110I\u1ec0U KHO\u1ea2N THANH TO\u00c1N<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5.1. T\u1ed5ng ph\u00ed d\u1ecbch v\u1ee5: &#8230;&#8230;&#8230;&#8230;&#8230;.. VND (B\u1eb1ng ch\u1eef: &#8230;&#8230;&#8230;&#8230;&#8230;..).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5.2. Thu\u1ebf GTGT: [10% ho\u1eb7c theo quy \u0111\u1ecbnh]. Ph\u00ed \u0111\u00e3 bao g\u1ed3m\/ch\u01b0a bao g\u1ed3m c\u00f4ng t\u00e1c ph\u00ed. 5.3. Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1m \u1ee9ng &#8230; % ngay sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n n\u1ed1t &#8230; % sau khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c.<\/span><\/li>\n<\/ul>\n<p><b>\u0110I\u1ec0U 6: CAM K\u1ebeT TH\u1ef0C HI\u1ec6N V\u00c0 GI\u1ea2I QUY\u1ebeT TRANH CH\u1ea4P<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Hai b\u00ean cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111i\u1ec1u kho\u1ea3n. M\u1ecdi thay \u0111\u1ed5i ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n. Tranh ch\u1ea5p ph\u00e1t sinh s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft b\u1eb1ng th\u01b0\u01a1ng l\u01b0\u1ee3ng, n\u1ebfu kh\u00f4ng th\u00e0nh s\u1ebd \u0111\u01b0a ra T\u00f2a \u00e1n kinh t\u1ebf do hai b\u00ean l\u1ef1a ch\u1ecdn.<\/span><\/p>\n<p><b>\u0110I\u1ec0U 7: HI\u1ec6U L\u1ef0C H\u1ee2P \u0110\u1ed2NG<\/b><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng g\u1ed3m &#8230; b\u1ea3n, m\u1ed7i b\u00ean gi\u1eef &#8230; b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 nhau. Hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd \u0111\u1ebfn khi hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n thanh l\u00fd ho\u1eb7c t\u1ef1 \u0111\u1ed9ng thanh l\u00fd khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5.<\/span><\/p>\n<p><b>\u0110\u1ea0I DI\u1ec6N B\u00caN A<\/b> <b>\u0110\u1ea0I DI\u1ec6N B\u00caN B<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/i> <i><span style=\"font-weight: 400;\">(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_ve_cac_dieu_khoan_tai_hop_dong_kiem_toan\"><\/span><b>Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u1ea1i h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5724\" aria-describedby=\"caption-attachment-5724\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5724\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chuyen-sau-ve-cac-dieu-khoan-tai-hop-dong-kiem-toan.jpg\" alt=\"Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u1ea1i h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chuyen-sau-ve-cac-dieu-khoan-tai-hop-dong-kiem-toan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chuyen-sau-ve-cac-dieu-khoan-tai-hop-dong-kiem-toan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chuyen-sau-ve-cac-dieu-khoan-tai-hop-dong-kiem-toan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chuyen-sau-ve-cac-dieu-khoan-tai-hop-dong-kiem-toan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chuyen-sau-ve-cac-dieu-khoan-tai-hop-dong-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5724\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u1ea1i h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, c\u00f3 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c xem l\u00e0 \u201cx\u01b0\u01a1ng s\u1ed1ng\u201d v\u00ec quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c ki\u1ec3m to\u00e1n. N\u1ebfu kh\u00f4ng hi\u1ec3u r\u00f5, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 g\u1eb7p r\u1ee7i ro tranh ch\u1ea5p ho\u1eb7c k\u1ef3 v\u1ecdng sai l\u1ec7ch v\u1ec1 vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. Ba n\u1ed9i dung quan tr\u1ecdng g\u1ed3m ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, ph\u1ea1m vi ki\u1ec3m tra v\u00e0 gi\u1edbi h\u1ea1n ki\u1ec3m to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p nh\u00ecn \u0111\u00fang b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 v\u00e0 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_dinh_trach_nhiem_Dieu_2\"><\/span><b>Ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m (\u0110i\u1ec1u 2)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 tr\u00e1nh tranh t\u1ee5ng sau n\u00e0y. Ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u1eb1ng h\u1ecd ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 <\/span><b>t\u00ednh trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\">, c\u00f2n ki\u1ec3m to\u00e1n vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 <\/span><b>\u00fd ki\u1ebfn chuy\u00ean m\u00f4n<\/b><span style=\"font-weight: 400;\">. N\u1ebfu doanh nghi\u1ec7p c\u1ed1 t\u00ecnh cung c\u1ea5p h\u1ed3 s\u01a1 gi\u1ea3, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_tra_Dieu_1\"><\/span><b>Ph\u1ea1m vi ki\u1ec3m tra (\u0110i\u1ec1u 1)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n (VSA 1000), ph\u1ea1m vi kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf con s\u1ed1 k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 <\/span><b>ki\u1ec3m tra hi\u1ec7n tr\u01b0\u1eddng<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf kh\u1ed1i l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u1ea7u t\u01b0 kh\u00f4ng b\u1ecb &#8220;th\u1ed5i ph\u1ed3ng&#8221; so v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gioi_han_cua_kiem_toan_Dieu_22-d\"><\/span><b>Gi\u1edbi h\u1ea1n c\u1ee7a ki\u1ec3m to\u00e1n (\u0110i\u1ec1u 2.2-d)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng chi ti\u1ebft lu\u00f4n n\u00eau r\u00f5: &#8220;Ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd, kh\u00f4ng ph\u1ea3i tuy\u1ec7t \u0111\u1ed1i&#8221;. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean ch\u1ecdn m\u1eabu r\u1ee7i ro. N\u1ebfu doanh nghi\u1ec7p c\u00f3 gian l\u1eadn tinh vi \u0111\u01b0\u1ee3c che \u0111\u1eady b\u1edfi nhi\u1ec1u c\u1ea5p, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 kh\u00f4ng ph\u00e1t hi\u1ec7n ra d\u00f9 \u0111\u00e3 l\u00e0m \u0111\u00fang quy tr\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_doi_tuong_bat_buoc_phai_ky_ket_hop_dong_kiem_toan\"><\/span><b>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI): Kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh: Ng\u00e2n h\u00e0ng, qu\u1ef9 t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc: Gi\u1eef t\u1eeb 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean v\u00e0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng tr\u1ecdng \u0111i\u1ec3m.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_va_quy_trinh_ky_ket_hop_dong_kiem_toan_toi_uu\"><\/span><b>Th\u1eddi \u0111i\u1ec3m v\u00e0 quy tr\u00ecnh k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n t\u1ed1i \u01b0u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u00fd t\u01b0\u1edfng nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n th\u01b0\u1eddng r\u01a1i v\u00e0o qu\u00fd 3 ho\u1eb7c \u0111\u1ea7u qu\u00fd 4 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c k\u00fd k\u1ebft s\u1edbm gi\u00fap c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u00fd k\u1ebft th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t th\u00f4ng tin kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi Th\u01b0 b\u00e1o gi\u00e1 v\u00e0 Th\u01b0 \u0111\u1ec1 ngh\u1ecb giao k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng th\u1ea3o chi ti\u1ebft \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m v\u00e0 ph\u1ea1m vi ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd k\u1ebft ch\u00ednh th\u1ee9c b\u1edfi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_dieu_chinh_hop_dong_kiem_toan_hien_hanh\"><\/span><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd cao nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 214\/2012\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 10\/2020\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Rui_ro_tu_viec_so_sai_trong_dieu_khoan_trach_nhiem_hop_dong_kiem_toan\"><\/span><b>Case study: R\u1ee7i ro t\u1eeb vi\u1ec7c s\u01a1 s\u00e0i trong \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf x\u1ea3y ra t\u1ea1i m\u1ed9t doanh nghi\u1ec7p x\u00e2y d\u1ef1ng t\u1ea1i B\u00ecnh D\u01b0\u01a1ng v\u00e0o n\u0103m 2024. Doanh nghi\u1ec7p n\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb m\u1ee9c ph\u00ed th\u1ea5p v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 ph\u1ea1m vi c\u00f4ng vi\u1ec7c r\u1ea5t m\u01a1 h\u1ed3. Khi c\u01a1 quan thu\u1ebf thanh tra, h\u1ecd ph\u00e1t hi\u1ec7n ra c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 tr\u1ecb gi\u00e1 h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n &#8220;b\u1ecf qua&#8221;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p y\u00eau c\u1ea7u c\u00f4ng ty ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m. Tuy nhi\u00ean, khi l\u1eadt l\u1ea1i h\u1ee3p \u0111\u1ed3ng, ph\u1ea7n &#8220;Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean B&#8221; \u0111\u01b0\u1ee3c vi\u1ebft r\u1ea5t chung chung l\u00e0 &#8220;th\u1ef1c hi\u1ec7n theo chu\u1ea9n m\u1ef1c hi\u1ec7n h\u00e0nh&#8221; m\u00e0 kh\u00f4ng n\u00eau r\u00f5 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ph\u00e1p l\u00fd d\u1ef1 \u00e1n. K\u1ebft qu\u1ea3, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 g\u00e1nh ch\u1ecbu to\u00e0n b\u1ed9 ti\u1ec1n ph\u1ea1t v\u00e0 truy thu thu\u1ebf v\u00ec kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng t\u1eeb \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_dac_diem_giua_kiem_toan_bat_buoc_va_kiem_toan_tu_nguyen\"><\/span><b>So s\u00e1nh \u0111\u1eb7c \u0111i\u1ec3m gi\u1eefa ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 uy t\u00edn. T\u00f9y theo quy \u0111\u1ecbnh v\u00e0 nhu c\u1ea7u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n. M\u1ed7i h\u00ecnh th\u1ee9c c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang v\u1ec1 m\u1ee5c \u0111\u00edch, th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai v\u00e0 m\u1ee9c \u0111\u1ed9 r\u00e0ng bu\u1ed9c ph\u00e1p l\u00fd. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n so s\u00e1nh r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai lo\u1ea1i h\u00ecnh n\u00e0y \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p.<\/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 \u0111\u1eb7c \u0111i\u1ec3m gi\u1eefa ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f3a\u5236\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u81ea\u613f\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh chuy\u00ean ng\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7ba1\u7406\u9700\u6c42<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t theo y\u00eau c\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u6cd5\u5f8b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ecdi v\u1ed1n, vay ng\u00e2n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro n\u1ebfu vi ph\u1ea1m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ea5t uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_3_sai_lam_pho_bien_khi_ky_hop_dong_kiem_toan_tai_Viet_Nam\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: 3 sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, MAN nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i 3 &#8220;\u0111i\u1ec3m m\u00f9&#8221; sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t l\u00e0 <\/span><b>&#8220;Mua b\u00e1o c\u00e1o ch\u1ee9 kh\u00f4ng mua d\u1ecbch v\u1ee5&#8221;<\/b><span style=\"font-weight: 400;\">. Nhi\u1ec1u \u0111\u01a1n v\u1ecb ch\u1ec9 c\u1ea7n m\u1ed9t t\u1edd gi\u1ea5y \u0111\u1ec3 n\u1ed9p c\u01a1 quan ch\u1ee9c n\u0103ng n\u00ean ch\u1ecdn \u0111\u01a1n v\u1ecb ph\u00ed r\u1ebb nh\u1ea5t. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng so\u00e1t x\u00e9t k\u00e9m, khi c\u00f3 thanh tra thu\u1ebf, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u00e0y ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb b\u1ea3o v\u1ec7 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 <\/span><b>&#8220;L\u1ea7m t\u01b0\u1edfng v\u1ec1 tr\u00e1ch nhi\u1ec7m ph\u00e1t hi\u1ec7n gian l\u1eadn&#8221;<\/b><span style=\"font-weight: 400;\">. Ki\u1ec3m to\u00e1n vi\u00ean ch\u1ec9 \u0111\u01b0a ra s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd, kh\u00f4ng ph\u1ea3i tuy\u1ec7t \u0111\u1ed1i. N\u1ebfu doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng gi\u1ea5u ch\u1ee9ng t\u1eeb, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb tr\u00e1ch nhi\u1ec7m. Do \u0111\u00f3, \u0111i\u1ec1u kho\u1ea3n v\u1ec1 cung c\u1ea5p th\u00f4ng tin trong h\u1ee3p \u0111\u1ed3ng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba l\u00e0 <\/span><b>&#8220;B\u1ecf qua quy\u1ec1n h\u1ea1n v\u1ec1 Th\u01b0 qu\u1ea3n l\u00fd&#8221;<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n qu\u00fd gi\u00e1 gi\u00fap doanh nghi\u1ec7p &#8220;v\u00e1 l\u1ed7i&#8221; h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t. N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi r\u00f5 y\u00eau c\u1ea7u ph\u00e1t h\u00e0nh Th\u01b0 qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u00e3 l\u00e3ng ph\u00ed m\u1ed9t c\u01a1 h\u1ed9i c\u1ea3i thi\u1ec7n b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\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;\">Vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 k\u00fd k\u1ebft m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n chu\u1ea9n m\u1ef1c l\u00e0 b\u01b0\u1edbc \u0111i \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh. \u0110\u1eebng coi \u0111\u00e2y l\u00e0 m\u1ed9t t\u1edd gi\u1ea5y th\u00f4ng h\u00e0nh th\u1ee7 t\u1ee5c, h\u00e3y xem n\u00f3 l\u00e0 b\u1ea3n cam k\u1ebft ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1eefa hai th\u1ef1c th\u1ec3 chuy\u00ean nghi\u1ec7p. Khi c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng, doanh nghi\u1ec7p s\u1ebd y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i, \u0111\u1ec3 con s\u1ed1 v\u00e0 s\u1ef1 minh b\u1ea1ch tr\u1edf th\u00e0nh s\u1ee9c m\u1ea1nh c\u1ea1nh tranh b\u1ec1n v\u1eefng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c tin c\u1eady \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. Ch\u00fang t\u00f4i mang \u0111\u1ebfn s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i th\u00f4ng qua quy tr\u00ecnh l\u00e0m vi\u1ec7c minh b\u1ea1ch v\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u00e0ng \u0111\u1ea7u.<\/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>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=\"Nhung_cau_hoi_thuong_gap_ve_hop_dong_kiem_toan\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ee3p \u0111\u1ed3ng 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=\"Phi_kiem_toan_bao_gom_nhung_gi\"><\/span>Ph\u00ed ki\u1ec3m to\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u01b0\u1eddng bao g\u1ed3m ph\u00ed chuy\u00ean gia, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ph\u1ee5 ph\u00ed kh\u00e1c. Doanh nghi\u1ec7p n\u00ean l\u00e0m r\u00f5 ph\u00ed n\u00e0y \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT hay ch\u01b0a \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p khi thanh to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_thay_doi_kiem_toan_vien_trong_qua_trinh_thuc_hien_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00f3 thi\u1ebfu n\u0103ng l\u1ef1c ho\u1eb7c vi ph\u1ea1m \u0111\u1ea1o \u0111\u1ee9c. Vi\u1ec7c n\u00e0y n\u00ean \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n b\u1ed5 sung.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_can_ghi_ro_chuan_muc_VSA_1000_trong_hop_dong_du_an\"><\/span>T\u1ea1i sao c\u1ea7n ghi r\u00f5 chu\u1ea9n m\u1ef1c VSA 1000 trong h\u1ee3p \u0111\u1ed3ng d\u1ef1 \u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVSA 1000 l\u00e0 chu\u1ea9n m\u1ef1c chuy\u00ean bi\u1ec7t cho quy\u1ebft to\u00e1n d\u1ef1 \u00e1n. N\u1ebfu kh\u00f4ng \u00e1p d\u1ee5ng, cu\u1ed9c ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 thi\u1ebfu s\u00f3t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c, \u0111\u01a1n gi\u00e1 x\u00e2y d\u1ef1ng.                    <\/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=\"Hop_dong_co_hieu_luc_bao_lau\"><\/span>H\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u01b0\u1eddng t\u1eeb khi k\u00fd \u0111\u1ebfn khi ho\u00e0n t\u1ea5t b\u00e1o c\u00e1o v\u00e0 thanh to\u00e1n. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n th\u01b0\u1eddng k\u00e9o d\u00e0i v\u0129nh vi\u1ec5n ho\u1eb7c theo th\u1eddi h\u1ea1n th\u1ecfa thu\u1eadn ri\u00eang.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_cham_cung_cap_ho_so_thi_sao\"><\/span>N\u1ebfu doanh nghi\u1ec7p ch\u1eadm cung c\u1ea5p h\u1ed3 s\u01a1 th\u00ec sao?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong h\u1ee3p \u0111\u1ed3ng th\u01b0\u1eddng c\u00f3 \u0111i\u1ec1u kho\u1ea3n gia h\u1ea1n th\u1eddi gian ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian ch\u1eadm tr\u1ec5 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan.                    <\/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\": \"Ph\u00ed ki\u1ec3m to\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u01b0\u1eddng bao g\u1ed3m ph\u00ed chuy\u00ean gia, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ph\u1ee5 ph\u00ed kh\u00e1c. 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Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb minh b\u1ea1ch ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5723,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5721","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=5721"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5721\/revisions"}],"predecessor-version":[{"id":5726,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5721\/revisions\/5726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5723"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}