{"id":5727,"date":"2026-04-21T10:53:14","date_gmt":"2026-04-21T03:53:14","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5727"},"modified":"2026-04-21T10:53:14","modified_gmt":"2026-04-21T03:53:14","slug":"kiem-toan-moi-truong","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-moi-truong\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n khi c\u00e1c th\u1ecb tr\u01b0\u1eddng kh\u00f3 t\u00ednh nh\u01b0 EU v\u00e0 M\u1ef9 \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe v\u1ec1 b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Theo s\u1ed1 li\u1ec7u kh\u1ea3o s\u00e1t t\u1eeb c\u00e1c chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u n\u0103m 2026, h\u01a1n 85% \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i minh ch\u1ee9ng b\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea ph\u00e1t th\u1ea3i v\u00e0 qu\u1ea3n l\u00fd ch\u1ea5t th\u1ea3i minh b\u1ea1ch. Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i nh\u1eefng h\u1ee3p \u0111\u1ed3ng tri\u1ec7u \u0111\u00f4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c \u0111\u00e1p \u1ee9ng <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Luat-so-72-2020-QH14-Bao-ve-moi-truong-2020-431147.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 2020<\/span><\/a><span style=\"font-weight: 400;\"> m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh. T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t t\u1ed1t quy tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 ti\u1ebft gi\u1ea3m t\u1eeb 15-20% chi ph\u00ed x\u1eed l\u00fd ch\u1ea5t th\u1ea3i v\u00e0 n\u0103ng l\u01b0\u1ee3ng h\u00e0ng n\u0103m. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n t\u1eeb kh\u00e1i ni\u1ec7m ph\u00e1p l\u00fd \u0111\u1ebfn quy tr\u00ecnh th\u1ef1c thi chu\u1ea9n qu\u1ed1c t\u1ebf cho c\u00e1c CEO v\u00e0 nh\u00e0 qu\u1ea3n tr\u1ecb.<\/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\/kiem-toan-moi-truong\/#Tom_tat_trong_tam_ve_kiem_toan_moi_truong\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/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\/kiem-toan-moi-truong\/#Kiem_toan_moi_truong_la_gi_va_tai_sao_lai_quan_nghiep_theo_luat_moi\" >Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan nghi\u1ec7p theo lu\u1eadt m\u1edbi?<\/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\/kiem-toan-moi-truong\/#Doanh_nghiep_se_doi_mat_voi_rui_ro_gi_neu_bo_qua_kiem_toan_moi_truong\" >Doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro g\u00ec n\u1ebfu b\u1ecf qua ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng?<\/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\/kiem-toan-moi-truong\/#Cac_loai_hinh_kiem_toan_moi_truong_pho_bien_hien_nay_la_gi\" >C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0 g\u00ec?<\/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\/kiem-toan-moi-truong\/#Quy_trinh_kiem_toan_moi_truong_chuan_hoa_gom_nhung_buoc_nao\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/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\/kiem-toan-moi-truong\/#Buoc_1_Lap_ke_hoach_va_xac_dinh_pham_vi\" >\u7b2c\u4e00\u6b65\uff1a\u89c4\u5212\u5e76\u754c\u5b9a\u8303\u56f4<\/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\/kiem-toan-moi-truong\/#Buoc_2_Khao_sat_hien_truong_va_thu_thap_du_lieu\" >B\u01b0\u1edbc 2: Kh\u1ea3o s\u00e1t hi\u1ec7n tr\u01b0\u1eddng v\u00e0 thu th\u1eadp d\u1eef li\u1ec7u<\/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\/kiem-toan-moi-truong\/#Buoc_3_Phan_tich_va_doi_chieu_ho_so_phap_ly\" >B\u01b0\u1edbc 3: Ph\u00e2n t\u00edch v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/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\/kiem-toan-moi-truong\/#Buoc_4_Danh_gia_hieu_qua_va_dua_ra_kien_nghi\" >B\u01b0\u1edbc 4: \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-moi-truong\/#Buoc_5_Hoan_thien_bao_cao_va_hop_ket_thuc\" >B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o v\u00e0 h\u1ecdp k\u1ebft th\u00fac<\/a><\/li><\/ul><\/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\/kiem-toan-moi-truong\/#Bang_gia_dich_vu_kiem_toan_moi_truong_tham_khao\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng tham kh\u1ea3o<\/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\/kiem-toan-moi-truong\/#Tai_sao_nen_chon_dich_vu_kiem_toan_moi_truong_tai_MAN_%E2%80%93_Master_Accountant_Network\" >T\u1ea1i sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng t\u1ea1i MAN &#8211; Master Accountant Network?<\/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\/kiem-toan-moi-truong\/#Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_khi_kiem_toan_moi_truong\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p khi ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/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\/kiem-toan-moi-truong\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-moi-truong\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-moi-truong\/#Nhung_cau_hoi_thuong_gap_ve_kiem_toan_moi_truong\" >Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-moi-truong\/#Kiem_toan_moi_truong_co_bat_buoc_doi_voi_moi_doanh_nghiep_khong\" >Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-moi-truong\/#Thoi_han_hieu_luc_cua_mot_bao_cao_kiem_toan_la_bao_lau\" >Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 bao l\u00e2u?<\/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\/kiem-toan-moi-truong\/#Ket_qua_kiem_toan_co_duoc_bao_mat_khong\" >K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt 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\/kiem-toan-moi-truong\/#Kiem_toan_moi_truong_khac_gi_voi_bao_cao_danh_gia_tac_dong_moi_truong_DTM\" >Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng kh\u00e1c g\u00ec v\u1edbi b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng (\u0110TM)?<\/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\/kiem-toan-moi-truong\/#Doanh_nghiep_can_chuan_bi_gi_truoc_khi_kiem_toan\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-moi-truong\/#Thue_carbon_va_CBAM_lien_quan_the_nao_den_kiem_toan_moi_truong\" >Thu\u1ebf carbon v\u00e0 CBAM li\u00ean quan th\u1ebf n\u00e0o \u0111\u1ebfn ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_moi_truong\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng l\u00e0 ho\u1ea1t \u0111\u1ed9ng xem x\u00e9t, \u0111\u00e1nh gi\u00e1 c\u00f3 h\u1ec7 th\u1ed1ng v\u00e0 to\u00e0n di\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd m\u00f4i tr\u01b0\u1eddng, ki\u1ec3m so\u00e1t \u00f4 nhi\u1ec5m c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. C\u00f4ng c\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n, \u0111o l\u01b0\u1eddng s\u1ef1 tu\u00e2n th\u1ee7 v\u00e0 l\u00e0 c\u01a1 s\u1edf c\u1ed1t l\u00f5i \u0111\u1ec3 c\u1ea5p ch\u1ee9ng ch\u1ec9 ESG.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u00ednh l\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 nguy c\u01a1 g\u00e2y \u00f4 nhi\u1ec5m cao ho\u1eb7c doanh nghi\u1ec7p c\u1ea7n h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng v\u00e0 n\u00e2ng cao v\u1ecb th\u1ebf th\u01b0\u01a1ng hi\u1ec7u tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_moi_truong_la_gi_va_tai_sao_lai_quan_nghiep_theo_luat_moi\"><\/span><b>Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan nghi\u1ec7p theo lu\u1eadt m\u1edbi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5730\" aria-describedby=\"caption-attachment-5730\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5730\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-moi-truong-la-gi-va-tai-sao-lai-quan-nghiep-theo-luat-moi.jpg\" alt=\"Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan nghi\u1ec7p theo lu\u1eadt m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-moi-truong-la-gi-va-tai-sao-lai-quan-nghiep-theo-luat-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-moi-truong-la-gi-va-tai-sao-lai-quan-nghiep-theo-luat-moi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-moi-truong-la-gi-va-tai-sao-lai-quan-nghiep-theo-luat-moi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-moi-truong-la-gi-va-tai-sao-lai-quan-nghiep-theo-luat-moi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Kiem-toan-moi-truong-la-gi-va-tai-sao-lai-quan-nghiep-theo-luat-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5730\" class=\"wp-caption-text\">Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan nghi\u1ec7p theo lu\u1eadt m\u1edbi<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd hi\u1ec7n nay, kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 74 Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 2020. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c \u0111i ki\u1ec3m tra c\u00e1c \u0111\u01b0\u1eddng \u1ed1ng th\u1ea3i hay b\u00e3i r\u00e1c, m\u00e0 l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 &#8220;s\u1ee9c kh\u1ecfe&#8221; c\u1ee7a to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd m\u00f4i tr\u01b0\u1eddng (EMS).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 s\u1ef1 t\u1ef1 nguy\u1ec7n ho\u1eb7c b\u1eaft bu\u1ed9c t\u00f9y theo quy m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. Tuy nhi\u00ean, theo ghi nh\u1eadn c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN, xu h\u01b0\u1edbng giai \u0111o\u1ea1n 2026-2027 cho th\u1ea5y c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111ang t\u0103ng c\u01b0\u1eddng h\u1eadu ki\u1ec3m th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u00e0y. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, r\u1ee7i ro b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c t\u01b0\u1edbc gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng l\u00e0 r\u1ea5t l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb xu\u1ea5t kh\u1ea9u, ki\u1ec3m to\u00e1n n\u00e0y cung c\u1ea5p d\u1eef li\u1ec7u n\u1ec1n t\u1ea3ng cho b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Khi b\u1ea1n mu\u1ed1n k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, h\u1ecd s\u1ebd nh\u00ecn v\u00e0o ch\u1ec9 s\u1ed1 ph\u00e1t th\u1ea3i carbon tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fac gi\u00e1 tr\u1ecb c\u1ee7a cu\u1ed9c <\/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;\"> \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 nh\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_se_doi_mat_voi_rui_ro_gi_neu_bo_qua_kiem_toan_moi_truong\"><\/span><b>Doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro g\u00ec n\u1ebfu b\u1ecf qua ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5729\" aria-describedby=\"caption-attachment-5729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5729\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-se-doi-mat-voi-rui-ro-gi-neu-bo-qua-kiem-toan-moi-truong.jpg\" alt=\"Doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro g\u00ec n\u1ebfu b\u1ecf qua ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-se-doi-mat-voi-rui-ro-gi-neu-bo-qua-kiem-toan-moi-truong.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-se-doi-mat-voi-rui-ro-gi-neu-bo-qua-kiem-toan-moi-truong-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-se-doi-mat-voi-rui-ro-gi-neu-bo-qua-kiem-toan-moi-truong-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-se-doi-mat-voi-rui-ro-gi-neu-bo-qua-kiem-toan-moi-truong-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-se-doi-mat-voi-rui-ro-gi-neu-bo-qua-kiem-toan-moi-truong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5729\" class=\"wp-caption-text\">Doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro g\u00ec n\u1ebfu b\u1ecf qua ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Khi l\u00e0m vi\u1ec7c v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng v\u00e0 TP.HCM, MAN th\u01b0\u1eddng th\u1ea5y l\u00e3nh \u0111\u1ea1o ch\u1ec9 ch\u00fa tr\u1ecdng v\u00e0o <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\"> m\u00e0 qu\u00ean m\u1ea5t &#8220;b\u00e1o c\u00e1o xanh&#8221;. Sai l\u1ea7m n\u00e0y d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u5f8b\u98ce\u9669<\/b><span style=\"font-weight: 400;\">: M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd ch\u1ea5t th\u1ea3i v\u00e0 kh\u00ed th\u1ea3i c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 ki\u1ec3m ch\u1ee9ng \u0111\u1ecbnh k\u1ef3 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n Gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0o c\u1ea3n th\u01b0\u01a1ng m\u1ea1i<\/b><span style=\"font-weight: 400;\">: EU \u0111\u00e3 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh bi\u00ean gi\u1edbi carbon (CBAM). N\u1ebfu kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u t\u1eeb cu\u1ed9c ki\u1ec3m to\u00e1n, h\u00e0ng h\u00f3a c\u1ee7a b\u1ea1n s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf cao ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i nh\u1eadp kh\u1ea9u ngay t\u1ea1i c\u1eeda kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng c\u00f3 ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft m\u00ecnh \u0111ang th\u1ea5t tho\u00e1t n\u0103ng l\u01b0\u1ee3ng \u1edf \u0111\u00e2u, quy tr\u00ecnh x\u1eed l\u00fd ch\u1ea5t th\u1ea3i n\u00e0o \u0111ang ng\u1ed1n v\u1ed1n m\u00e0 kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_kiem_toan_moi_truong_pho_bien_hien_nay_la_gi\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cac-dich-vu-kiem-toan\/\">c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n<\/a> kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh gi\u00fap c\u00e1c CEO d\u1ec5 d\u00e0ng \u0111\u1ecbnh h\u01b0\u1edbng:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5ba1\u8ba1\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9002\u7528\u4e3b\u9898<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n s\u1ef1 tu\u00e2n th\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o \u0111\u00fang lu\u1eadt, tr\u00e1nh b\u1ecb ph\u1ea1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n ch\u1ea5t th\u1ea3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd, gi\u1ea3m chi ph\u00ed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00e0 m\u00e1y d\u1ec7t nhu\u1ed9m, h\u00f3a ch\u1ea5t, th\u1ef1c ph\u1ea9m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ebft ki\u1ec7m \u0111i\u1ec7n, x\u0103ng d\u1ea7u, gi\u1ea3m ph\u00e1t th\u1ea3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ti\u00eau th\u1ee5 n\u0103ng l\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng EMS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea1t ch\u1ee9ng ch\u1ec9 ISO 14001, ESG<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u \u0111i EU\/M\u1ef9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">S\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa c\u00e1c lo\u1ea1i h\u00ecnh n\u00e0y t\u1ea1o n\u00ean m\u1ed9t h\u1ec7 sinh th\u00e1i ki\u1ec3m so\u00e1t r\u1ee7i ro ho\u00e0n h\u1ea3o. Th\u00f4ng th\u01b0\u1eddng, ch\u00fang t\u00f4i khuy\u00ean kh\u00e1ch h\u00e0ng t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p tr\u1ecdng \u0111i\u1ec3m n\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u00edch h\u1ee3p \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_moi_truong_chuan_hoa_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5731\" aria-describedby=\"caption-attachment-5731\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5731\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-moi-truong-chuan-hoa-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-moi-truong-chuan-hoa-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-moi-truong-chuan-hoa-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-moi-truong-chuan-hoa-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-moi-truong-chuan-hoa-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-kiem-toan-moi-truong-chuan-hoa-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5731\" class=\"wp-caption-text\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf c\u00f4ng nh\u1eadn, quy tr\u00ecnh th\u1ef1c hi\u1ec7n ph\u1ea3i c\u1ef1c k\u1ef3 ch\u1eb7t ch\u1ebd. MAN \u00e1p d\u1ee5ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh ki\u1ec3m to\u00e1n 5 b\u01b0\u1edbc<\/span><\/a><span style=\"font-weight: 400;\"> d\u1ef1a tr\u00ean ti\u00eau chu\u1ea9n ISO 19011:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_ke_hoach_va_xac_dinh_pham_vi\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u89c4\u5212\u5e76\u754c\u5b9a\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n n\u00e0y ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u00e0m vi\u1ec7c v\u1edbi ban l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau. B\u1ea1n c\u1ea7n ki\u1ec3m to\u00e1n \u0111\u1ec3 n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc hay \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u qu\u1ed1c t\u1ebf? Ph\u1ea1m vi s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 nh\u00e0 m\u00e1y hay ch\u1ec9 m\u1ed9t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t c\u1ee5 th\u1ec3?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Khao_sat_hien_truong_va_thu_thap_du_lieu\"><\/span><b>B\u01b0\u1edbc 2: Kh\u1ea3o s\u00e1t hi\u1ec7n tr\u01b0\u1eddng v\u00e0 thu th\u1eadp d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc th\u1ef1c \u0111\u1ecba. Nh\u00f3m chuy\u00ean gia s\u1ebd ti\u1ebfn h\u00e0nh \u0111o \u0111\u1ea1c c\u00e1c ch\u1ec9 s\u1ed1 ph\u00e1t th\u1ea3i (kh\u00ed th\u1ea3i, n\u01b0\u1edbc th\u1ea3i, ti\u1ebfng \u1ed3n). Ch\u00fang t\u00f4i c\u0169ng xem x\u00e9t c\u00e1ch th\u1ee9c l\u01b0u tr\u1eef h\u00f3a ch\u1ea5t, quy tr\u00ecnh ph\u00e2n lo\u1ea1i r\u00e1c th\u1ea3i nguy h\u1ea1i ngay t\u1ea1i ngu\u1ed3n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Phan_tich_va_doi_chieu_ho_so_phap_ly\"><\/span><b>B\u01b0\u1edbc 3: Ph\u00e2n t\u00edch v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c h\u1ed3 s\u01a1 hi\u1ec7n c\u00f3: B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng (\u0110TM), Gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng, c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u01a1n v\u1ecb x\u1eed l\u00fd ch\u1ea5t th\u1ea3i. Sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111o \u0111\u1ea1c \u0111\u01b0\u1ee3c \u1edf B\u01b0\u1edbc 2.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Danh_gia_hieu_qua_va_dua_ra_kien_nghi\"><\/span><b>B\u01b0\u1edbc 4: \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c sai l\u1ec7ch (n\u1ebfu c\u00f3), ch\u00fang t\u00f4i s\u1ebd ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5. V\u00ed d\u1ee5: T\u1ea1i sao ch\u1ec9 s\u1ed1 COD trong n\u01b0\u1edbc th\u1ea3i l\u1ea1i v\u01b0\u1ee3t ng\u01b0\u1ee1ng? Do vi sinh trong h\u1ec7 th\u1ed1ng x\u1eed l\u00fd b\u1ecb ch\u1ebft hay do h\u00f3a ch\u1ea5t \u0111\u1ea7u v\u00e0o thay \u0111\u1ed5i? T\u1eeb \u0111\u00f3, \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c tri\u1ec7t \u0111\u1ec3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Hoan_thien_bao_cao_va_hop_ket_thuc\"><\/span><b>B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o v\u00e0 h\u1ecdp k\u1ebft th\u00fac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o cu\u1ed1i c\u00f9ng s\u1ebd bao g\u1ed3m c\u00e1c b\u1ea3ng bi\u1ec3u s\u1ed1 li\u1ec7u, h\u00ecnh \u1ea3nh th\u1ef1c t\u1ebf v\u00e0 danh m\u1ee5c c\u00e1c vi\u1ec7c c\u1ea7n l\u00e0m ngay. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u1ea3i ti\u1ebfn ti\u1ebfp theo.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_moi_truong_tham_khao\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng tham kh\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro xanh, MAN cung c\u1ea5p khung <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00ed tham kh\u1ea3o cho c\u00e1c gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n tr\u1ecdng t\u00e2m:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.3407%;\"><b>\u670d\u52a1\u5305<\/b><\/td>\n<td style=\"text-align: center; width: 53.507%;\"><b>\u0110\u1eb7c \u0111i\u1ec3m &amp; \u0110\u1ed1i t\u01b0\u1ee3ng<\/b><\/td>\n<td style=\"text-align: center; width: 25.2505%;\"><b>\u53c2\u8003\u670d\u52a1\u8d39\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">G\u00f3i Tu\u00e2n th\u1ee7 (Compliance)<\/span><\/td>\n<td style=\"text-align: center; width: 53.507%;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, \u0111o \u0111\u1ea1c ch\u1ec9 s\u1ed1 c\u01a1 b\u1ea3n. Ph\u00f9 h\u1ee3p doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, c\u1ea7n \u0111\u00e1p \u1ee9ng thanh tra \u0111\u1ecbnh k\u1ef3.<\/span><\/td>\n<td style=\"text-align: center; width: 25.2505%;\"><span style=\"font-weight: 400;\">T\u1eeb 20.000.000 &#8211; 40.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">G\u00f3i Chi\u1ebfn l\u01b0\u1ee3c (ESG &amp; Export)<\/span><\/td>\n<td style=\"text-align: center; width: 53.507%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng EMS s\u00e2u r\u1ed9ng. Ph\u00f9 h\u1ee3p doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u1edbn, xu\u1ea5t kh\u1ea9u EU\/M\u1ef9.<\/span><\/td>\n<td style=\"text-align: center; width: 25.2505%;\"><span style=\"font-weight: 400;\">T\u1eeb 60.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">G\u00f3i T\u01b0 v\u1ea5n tr\u1ecdn g\u00f3i<\/span><\/td>\n<td style=\"text-align: center; width: 53.507%;\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf quy tr\u00ecnh ki\u1ec3m so\u00e1t t\u00edch h\u1ee3p, qu\u1ea3n tr\u1ecb r\u1ee7i ro m\u00f4i tr\u01b0\u1eddng to\u00e0n di\u1ec7n v\u00e0 h\u1ed7 tr\u1ee3 ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf.<\/span><\/td>\n<td style=\"text-align: center; width: 25.2505%;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 kh\u1ea3o s\u00e1t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ee9c gi\u00e1 tr\u00ean \u0111\u00e3 bao g\u1ed3m chi ph\u00ed l\u1ea5y m\u1eabu hi\u1ec7n tr\u01b0\u1eddng v\u00e0 ph\u00e2n t\u00edch m\u1eabu t\u1ea1i ph\u00f2ng th\u00ed nghi\u1ec7m \u0111\u1ea1t chu\u1ea9n ISO\/IEC c\u1ee7a ch\u00fang t\u00f4i. Tuy nhi\u00ean, con s\u1ed1 th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 nh\u00e0 m\u00e1y, s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec3m x\u1ea3 th\u1ea3i v\u00e0 danh m\u1ee5c h\u00f3a ch\u1ea5t c\u1ea7n ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec m\u1ed7i doanh nghi\u1ec7p c\u00f3 m\u1ed9t \u0111\u1eb7c th\u00f9 s\u1ea3n xu\u1ea5t ri\u00eang, ch\u00fang t\u00f4i khuy\u1ebfn kh\u00edch qu\u00fd \u0111\u1ed9c gi\u1ea3 h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n s\u01a1 b\u1ed9 v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chon_dich_vu_kiem_toan_moi_truong_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>T\u1ea1i sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng t\u1ea1i MAN &#8211; Master Accountant Network?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng, MAN kh\u00f4ng ch\u1ec9 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u00e0 \u0111\u00e3 v\u01b0\u01a1n m\u00ecnh th\u00e0nh \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111a ph\u01b0\u01a1ng di\u1ec7n. Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e13\u5bb6\u56e2\u961f\uff1a<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i s\u1edf h\u1eefu c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 CPA v\u00e0 c\u00e1c chuy\u00ean gia m\u00f4i tr\u01b0\u1eddng d\u00e0y d\u1ea1n kinh nghi\u1ec7m. S\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa t\u01b0 duy t\u00e0i ch\u00ednh v\u00e0 ki\u1ebfn th\u1ee9c k\u1ef9 thu\u1eadt m\u00f4i tr\u01b0\u1eddng gi\u00fap b\u00e1o c\u00e1o c\u1ee7a MAN c\u00f3 t\u00ednh th\u1ef1c ti\u1ec5n cao nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Am hi\u1ec3u th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> V\u1edbi kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM), c\u00e1c khu c\u00f4ng nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, MAN th\u1ea5u hi\u1ec3u c\u00e1c y\u00eau c\u1ea7u \u0111\u1eb7c th\u00f9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cam k\u1ebft tr\u00e1ch nhi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> M\u1ecdi s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o \u0111\u1ec1u \u0111\u01b0\u1ee3c MAN ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd. Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra m\u00f4i tr\u01b0\u1eddng ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Nhung_cam_bay_thuong_gap_khi_kiem_toan_moi_truong\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng c\u1ea1m b\u1eaby th\u01b0\u1eddng g\u1eb7p khi ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi t\u01b0 c\u00e1ch l\u00e0 ng\u01b0\u1eddi \u0111\u00e3 tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u ph\u1ed1i h\u00e0ng tr\u0103m cu\u1ed9c ki\u1ec3m to\u00e1n, MAN mu\u1ed1n chia s\u1ebb 3 sai l\u1ea7m m\u00e0 c\u00e1c CEO th\u01b0\u1eddng m\u1eafc ph\u1ea3i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00f3 m\u1eb7c cho b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt<\/b><span style=\"font-weight: 400;\">: Nhi\u1ec1u CEO coi \u0111\u00e2y l\u00e0 vi\u1ec7c c\u1ee7a &#8220;m\u1ea5y \u00f4ng v\u1eadn h\u00e0nh m\u00e1y&#8221;. Th\u1ef1c ch\u1ea5t, s\u1ed1 li\u1ec7u m\u00f4i tr\u01b0\u1eddng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u. N\u1ebfu l\u00e3nh \u0111\u1ea1o kh\u00f4ng quan t\u00e2m, c\u1ea5p d\u01b0\u1edbi d\u1ec5 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng l\u00e0m \u0111\u1eb9p h\u1ed3 s\u01a1 (greenwashing) &#8211; m\u1ed9t h\u00e0nh vi b\u1ecb c\u00e1c \u0111\u1ed1i t\u00e1c EU tr\u1eebng ph\u1ea1t c\u1ef1c n\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 l\u00e0m \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 thanh tra<\/b><span style=\"font-weight: 400;\">: N\u1ebfu b\u1ea1n ch\u1ec9 l\u00e0m khi c\u00f3 \u0111o\u00e0n ki\u1ec3m tra s\u1eafp \u0111\u1ebfn, b\u1ea1n s\u1ebd lu\u00f4n \u1edf th\u1ebf b\u1ecb \u0111\u1ed9ng. M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n th\u1ef1c th\u1ee5 gi\u00fap b\u1ea1n ph\u00e1t hi\u1ec7n ra r\u1eb1ng vi\u1ec7c thay \u0111\u1ed5i m\u1ed9t lo\u1ea1i dung m\u00f4i h\u00f3a ch\u1ea5t r\u1ebb h\u01a1n 10% c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i t\u0103ng l\u00ean g\u1ea5p \u0111\u00f4i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n gi\u00e1 r\u1ebb, thi\u1ebfu n\u0103ng l\u1ef1c<\/b><span style=\"font-weight: 400;\">: M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 chi\u1ec1u s\u00e2u, thi\u1ebfu c\u00e1c \u0111o \u0111\u1ea1c th\u1ef1c t\u1ebf s\u1ebd b\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf b\u00e1c b\u1ecf. Khi \u0111\u00f3, doanh nghi\u1ec7p v\u1eeba m\u1ea5t ti\u1ec1n, v\u1eeba m\u1ea5t c\u01a1 h\u1ed9i kinh doanh.<\/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;\">Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, n\u00f3 l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 cho t\u01b0\u01a1ng lai. Trong m\u1ed9t th\u1ebf gi\u1edbi \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd sang kinh t\u1ebf xanh, nh\u1eefng doanh nghi\u1ec7p n\u1eafm gi\u1eef d\u1eef li\u1ec7u m\u00f4i tr\u01b0\u1eddng minh b\u1ea1ch s\u1ebd l\u00e0 nh\u1eefng ng\u01b0\u1eddi chi\u1ebfn th\u1eafng trong cu\u1ed9c \u0111ua gi\u00e0nh th\u1ecb ph\u1ea7n to\u00e0n c\u1ea7u. Vi\u1ec7c s\u1eed d\u1ee5ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> s\u1edbm gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u1eefng ch\u1eafc v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd doanh nghi\u1ec7p tr\u00ean l\u1ed9 tr\u00ecnh xanh h\u00f3a s\u1ea3n xu\u1ea5t. V\u1edbi kinh nghi\u1ec7m d\u00e0y d\u1ea1n v\u00e0 m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia r\u1ed9ng kh\u1eafp, MAN cam k\u1ebft mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb th\u1ef1c ch\u1ea5t v\u01b0\u1ee3t xa m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o th\u00f4ng th\u01b0\u1eddng. \u0110\u1eebng \u0111\u1ec3 c\u00e1c r\u00e0o c\u1ea3n k\u1ef9 thu\u1eadt ng\u0103n c\u1ea3n b\u01b0\u1edbc ti\u1ebfn c\u1ee7a doanh nghi\u1ec7p b\u1ea1n. H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng chuy\u00ean nghi\u1ec7p v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/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_kiem_toan_moi_truong\"><\/span><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng<\/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=\"Kiem_toan_moi_truong_co_bat_buoc_doi_voi_moi_doanh_nghiep_khong\"><\/span>Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3. Tuy nhi\u00ean, theo Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 2020, c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f3 nguy c\u01a1 g\u00e2y \u00f4 nhi\u1ec5m cao ho\u1eb7c doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1ed9 tr\u00ecnh gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_hieu_luc_cua_mot_bao_cao_kiem_toan_la_bao_lau\"><\/span>Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 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\u00f4ng th\u01b0\u1eddng b\u00e1o c\u00e1o c\u00f3 gi\u00e1 tr\u1ecb trong v\u00f2ng 1 n\u0103m. \u0110\u1ed1i v\u1edbi c\u00e1c y\u00eau c\u1ea7u t\u1eeb ph\u00eda \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ec3 duy tr\u00ec ch\u1ee9ng ch\u1ec9 ESG, vi\u1ec7c ki\u1ec3m to\u00e1n n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.                    <\/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=\"Ket_qua_kiem_toan_co_duoc_bao_mat_khong\"><\/span>K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ea1i MAN, ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i th\u00f4ng tin kh\u00e1ch h\u00e0ng b\u1eb1ng h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd. K\u1ebft qu\u1ea3 n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan t\u01b0 ph\u00e1p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_moi_truong_khac_gi_voi_bao_cao_danh_gia_tac_dong_moi_truong_DTM\"><\/span>Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng kh\u00e1c g\u00ec v\u1edbi b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng (\u0110TM)?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110TM l\u00e0 d\u1ef1 b\u00e1o c\u00e1c t\u00e1c \u0111\u1ed9ng tr\u01b0\u1edbc khi d\u1ef1 \u00e1n ho\u1ea1t \u0111\u1ed9ng. C\u00f2n ki\u1ec3m to\u00e1n l\u00e0 \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng khi doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t. Ki\u1ec3m to\u00e1n gi\u00fap x\u00e1c minh xem nh\u1eefng g\u00ec b\u1ea1n cam k\u1ebft trong \u0110TM c\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang hay kh\u00f4ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_truoc_khi_kiem_toan\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u1ea7n t\u1eadp h\u1ee3p c\u00e1c h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u1ec1 m\u00f4i tr\u01b0\u1eddng, b\u1ea3n v\u1ebd h\u1ec7 th\u1ed1ng x\u1eed l\u00fd ch\u1ea5t th\u1ea3i, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 danh m\u1ee5c c\u00e1c lo\u1ea1i h\u00f3a ch\u1ea5t \u0111ang s\u1eed d\u1ee5ng.                    <\/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_carbon_va_CBAM_lien_quan_the_nao_den_kiem_toan_moi_truong\"><\/span>Thu\u1ebf carbon v\u00e0 CBAM li\u00ean quan th\u1ebf n\u00e0o \u0111\u1ebfn ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n cung c\u1ea5p d\u1eef li\u1ec7u v\u1ec1 l\u01b0\u1ee3ng ph\u00e1t th\u1ea3i carbon th\u1ef1c t\u1ebf. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u n\u00e0y, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a b\u1ea1n s\u1ebd b\u1ecb \u00e1p m\u1ee9c thu\u1ebf carbon cao nh\u1ea5t d\u1ef1a tr\u00ean \u0111\u1ecbnh m\u1ee9c trung b\u00ecnh c\u1ee7a ng\u00e0nh t\u1ea1i n\u01b0\u1edbc nh\u1eadp kh\u1ea9u.                    <\/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\": \"Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p 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 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3. Tuy nhi\u00ean, theo Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 2020, c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f3 nguy c\u01a1 g\u00e2y \u00f4 nhi\u1ec5m cao ho\u1eb7c doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1ed9 tr\u00ecnh gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng b\u00e1o c\u00e1o c\u00f3 gi\u00e1 tr\u1ecb trong v\u00f2ng 1 n\u0103m. \u0110\u1ed1i v\u1edbi c\u00e1c y\u00eau c\u1ea7u t\u1eeb ph\u00eda \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ec3 duy tr\u00ec ch\u1ee9ng ch\u1ec9 ESG, vi\u1ec7c ki\u1ec3m to\u00e1n n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ea1i MAN, ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i th\u00f4ng tin kh\u00e1ch h\u00e0ng b\u1eb1ng h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd. K\u1ebft qu\u1ea3 n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan t\u01b0 ph\u00e1p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng kh\u00e1c g\u00ec v\u1edbi b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng (\u0110TM)?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110TM l\u00e0 d\u1ef1 b\u00e1o c\u00e1c t\u00e1c \u0111\u1ed9ng tr\u01b0\u1edbc khi d\u1ef1 \u00e1n ho\u1ea1t \u0111\u1ed9ng. C\u00f2n ki\u1ec3m to\u00e1n l\u00e0 \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng khi doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t. Ki\u1ec3m to\u00e1n gi\u00fap x\u00e1c minh xem nh\u1eefng g\u00ec b\u1ea1n cam k\u1ebft trong \u0110TM c\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang hay kh\u00f4ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u1ea7n t\u1eadp h\u1ee3p c\u00e1c h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u1ec1 m\u00f4i tr\u01b0\u1eddng, b\u1ea3n v\u1ebd h\u1ec7 th\u1ed1ng x\u1eed l\u00fd ch\u1ea5t th\u1ea3i, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 danh m\u1ee5c c\u00e1c lo\u1ea1i h\u00f3a ch\u1ea5t \u0111ang s\u1eed d\u1ee5ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf carbon v\u00e0 CBAM li\u00ean quan th\u1ebf n\u00e0o \u0111\u1ebfn ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n cung c\u1ea5p d\u1eef li\u1ec7u v\u1ec1 l\u01b0\u1ee3ng ph\u00e1t th\u1ea3i carbon th\u1ef1c t\u1ebf. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u n\u00e0y, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a b\u1ea1n s\u1ebd b\u1ecb \u00e1p m\u1ee9c thu\u1ebf carbon cao nh\u1ea5t d\u1ef1a tr\u00ean \u0111\u1ecbnh m\u1ee9c trung b\u00ecnh c\u1ee7a ng\u00e0nh t\u1ea1i n\u01b0\u1edbc nh\u1eadp kh\u1ea9u.\"\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>Ki\u1ec3m to\u00e1n m\u00f4i tr\u01b0\u1eddng \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n khi c\u00e1c th\u1ecb tr\u01b0\u1eddng kh\u00f3 t\u00ednh nh\u01b0 EU v\u00e0 M\u1ef9 \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe v\u1ec1 b\u00e1o c\u00e1o ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Theo s\u1ed1 li\u1ec7u kh\u1ea3o s\u00e1t t\u1eeb c\u00e1c chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u n\u0103m 2026, h\u01a1n 85% \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5728,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5727","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5727","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=5727"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5727\/revisions"}],"predecessor-version":[{"id":5732,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5727\/revisions\/5732"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5728"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}