{"id":6037,"date":"2026-05-28T09:07:29","date_gmt":"2026-05-28T02:07:29","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6037"},"modified":"2026-05-28T09:07:29","modified_gmt":"2026-05-28T02:07:29","slug":"doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 h\u00e0ng \u0111\u1ea7u c\u1ee7a ban \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd n\u1eb7ng n\u1ec1. Theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 nguy\u1ec7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, s\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 b\u1ed5 sung th\u00eam nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0o di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, t\u1ea1o ra nh\u1eefng thay \u0111\u1ed5i c\u0103n b\u1ea3n trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp k\u1ecbp th\u1eddi.<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Tom_tat_trong_tam_ve_doanh_nghiep_nao_phai_kiem_toan_bao_cao_tai_chinh\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_phap_luat_hien_hanh_xac_dinh_doanh_nghiep_nao_phai_kiem_toan_bao_cao_tai_chinh\" >Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Danh_sach_chi_tiet_cac_doi_tuong_bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\" >Danh s\u00e1ch chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#To_chuc_tin_dung_va_chi_nhanh_ngan_hang_nuoc_ngoai\" >T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_bao_hiem_tai_bao_hiem_va_moi_gioi_bao_hiem\" >Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_to_chuc_phat_hanh_va_to_chuc_kinh_doanh_chung_khoan\" >C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_nha_nuoc_va_doanh_nghiep_co_von_nha_nuoc\" >Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Phan_tich_sau_ve_nhom_Doanh_nghiep_quy_mo_lon_theo_Nghi_dinh_902025ND-CP\" >Ph\u00e2n t\u00edch s\u00e2u v\u1ec1 nh\u00f3m Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Ba_tieu_chi_dinh_danh_doanh_nghiep_quy_mo_lon\" >Ba ti\u00eau ch\u00ed \u0111\u1ecbnh danh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Nguyen_tac_xac_dinh_chi_tiet_tung_tieu_chi\" >Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh chi ti\u1ebft t\u1eebng ti\u00eau ch\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_dinh_mien_kiem_toan_khi_quy_mo_thu_hep\" >Quy \u0111\u1ecbnh mi\u1ec5n ki\u1ec3m to\u00e1n khi quy m\u00f4 thu h\u1eb9p<\/a><\/li><\/ul><\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_va_gia_tri_cua_kiem_toan_bao_cao_tai_chinh_doi_voi_hoat_dong_quan_tri\" >Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Phat_hien_kip_thoi_sai_sot_he_thong_va_rui_ro_thue\" >Ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi sai s\u00f3t h\u1ec7 th\u1ed1ng v\u00e0 r\u1ee7i ro thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Nang_cao_uy_tin_va_kha_nang_tiep_can_nguon_von\" >N\u00e2ng cao uy t\u00edn v\u00e0 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Ho_tro_toi_uu_hoa_quy_trinh_kiem_soat_noi_bo\" >H\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_kiem_toan_bao_cao_tai_chinh_chuan_muc_dien_ra_nhu_the_nao\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c di\u1ec5n ra nh\u01b0 th\u1ebf 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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Buoc_1_Chuan_bi_va_lap_ke_hoach_kiem_toan\" >B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Buoc_2_Thuc_hien_kiem_toan_thuc_dia\" >B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u1ef1c \u0111\u1ecba<\/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\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Buoc_3_Tong_hop_va_phat_hanh_bao_cao_kiem_toan\" >B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Muc_phat_vi_pham_quy_dinh_ve_nop_bao_cao_kiem_toan_la_bao_nhieu\" >M\u1ee9c ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Tong_hop_cac_Nghi_dinh_Thong_tu_va_Luat_lien_quan_moi_nhat\" >T\u1ed5ng h\u1ee3p c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 v\u00e0 Lu\u1eadt li\u00ean quan m\u1edbi nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Case_Study_thuc_te_tai_Viet_Nam_Bai_hoc_dat_gia_ve_xac_dinh_sai_quy_mo_doanh_nghiep\" >Case Study th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam: B\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 v\u1ec1 x\u00e1c \u0111\u1ecbnh sai quy m\u00f4 doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Tinh_huong_thuc_te_cua_doanh_nghiep\" >T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Sai_lam_nghiem_trong_phat_sinh\" >Sai l\u1ea7m nghi\u00eam tr\u1ecdng ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Hau_qua_va_phuong_an_khac_phuc_tu_chuyen_gia\" >H\u1eadu qu\u1ea3 v\u00e0 ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1eeb chuy\u00ean gia<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_duoc_tinh_dua_tren_cac_tieu_chi_nao\" >Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed 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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_mo_va_do_phuc_tap_cua_doanh_nghiep\" >Quy m\u00f4 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Chat_luong_cua_he_thong_so_sach_ke_toan_va_kiem_soat_noi_bo\" >Ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Nhan_dinh_tu_chuyen_gia_30_nam_kinh_nghiem_Nhung_rui_ro_tiem_an_ma_doanh_nghiep_Viet_thuong_bo_qua\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m: Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng b\u1ecf qua<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Su_nham_lan_tai_hai_giua_ke_toan_thue_va_ke_toan_kiem_toan\" >S\u1ef1 nh\u1ea7m l\u1eabn tai h\u1ea1i gi\u1eefa k\u1ebf to\u00e1n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n 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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Moi_lien_he_mat_thiet_giua_kiem_toan_doc_lap_va_quyet_toan_thue\" >M\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#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-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#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-35\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_tu_nhan_moi_thanh_lap_co_phai_kiem_toan_bao_cao_tai_chinh_khong\" >Doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_tai_chinh_da_duoc_kiem_toan_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_kiem_toan_co_duoc_ky_bao_cao_kiem_toan_cho_mot_doanh_nghiep_lien_tuc_nhieu_nam_khong\" >C\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t doanh nghi\u1ec7p li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Neu_doanh_nghiep_khong_thuoc_dien_bat_buoc_co_nen_thue_dich_vu_kiem_toan_khong\" >N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh\/#Y_kien_kiem_toan_ngoai_tru_tren_bao_cao_tai_chinh_co_anh_huong_gi_khong\" >\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_doanh_nghiep_nao_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\"> l\u00e0 nh\u1eefng t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i nh\u00e0 \u0111\u1ea7u t\u01b0, t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed v\u1ec1 nh\u00e2n s\u1ef1 (t\u1eeb 200 ng\u01b0\u1eddi tr\u1edf l\u00ean), doanh thu (t\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean) ho\u1eb7c t\u1ed5ng t\u00e0i s\u1ea3n (t\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_hien_hanh_xac_dinh_doanh_nghiep_nao_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6041\" aria-describedby=\"caption-attachment-6041\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6041\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phap-luat-hien-hanh-xac-dinh-doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phap-luat-hien-hanh-xac-dinh-doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phap-luat-hien-hanh-xac-dinh-doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phap-luat-hien-hanh-xac-dinh-doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phap-luat-hien-hanh-xac-dinh-doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phap-luat-hien-hanh-xac-dinh-doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6041\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam r\u1ea5t ch\u1eb7t ch\u1ebd. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c cao nh\u1ea5t hi\u1ec7n nay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng l\u00e0 <\/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;\"> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n. Tr\u1ea3i qua qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf, c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn \u0111\u00e3 li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 th\u1ecb tr\u01b0\u1eddng. Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, b\u01b0\u1edbc ngo\u1eb7t l\u1edbn nh\u1ea5t g\u1ea7n \u0111\u00e2y l\u00e0 vi\u1ec7c Ch\u00ednh ph\u1ee7 ban h\u00e0nh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/nghi-dinh-90\/\"><span style=\"font-weight: 400;\">\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14 th\u00e1ng 4 n\u0103m 2025. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi n\u00e0y s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u1ef1c ti\u1ebfp c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-136038.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 quy m\u00f4 l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh quy \u0111\u1ecbnh m\u1edbi n\u00e0y nh\u1eb1m h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng gian l\u1eadn t\u00e0i ch\u00ednh, th\u1ea5t thu thu\u1ebf v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c gia. C\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 thay \u0111\u1ed5i n\u00e0y bu\u1ed9c c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u0111\u1ee9ng ngo\u00e0i v\u00f2ng quay ki\u1ec3m to\u00e1n n\u1ebfu quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ch\u1ea1m ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_chi_tiet_cac_doi_tuong_bat_buoc_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>Danh s\u00e1ch chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6040\" aria-describedby=\"caption-attachment-6040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6040\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh_-Danh-sach-chi-tiet-cac-doi-tuong-bat-buoc-kiem-toan-bao-cao-tai-chinh-hang-nam.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Danh s\u00e1ch chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh_-Danh-sach-chi-tiet-cac-doi-tuong-bat-buoc-kiem-toan-bao-cao-tai-chinh-hang-nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh_-Danh-sach-chi-tiet-cac-doi-tuong-bat-buoc-kiem-toan-bao-cao-tai-chinh-hang-nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh_-Danh-sach-chi-tiet-cac-doi-tuong-bat-buoc-kiem-toan-bao-cao-tai-chinh-hang-nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh_-Danh-sach-chi-tiet-cac-doi-tuong-bat-buoc-kiem-toan-bao-cao-tai-chinh-hang-nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh_-Danh-sach-chi-tiet-cac-doi-tuong-bat-buoc-kiem-toan-bao-cao-tai-chinh-hang-nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6040\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Danh s\u00e1ch chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ph\u00e2n lo\u1ea1i r\u1ea5t r\u00f5 r\u00e0ng c\u00e1c nh\u00f3m ch\u1ee7 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 v\u1ed1n \u0111i\u1ec1u l\u1ec7, s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng hay doanh thu, \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nh\u1ea5t qu\u00e1n nh\u1eb1m gi\u00e1m s\u00e1t d\u00f2ng v\u1ed1n ngo\u1ea1i, ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 v\u00e0 b\u1ea3o v\u1ec7 ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a doanh nghi\u1ec7p FDI b\u1eaft \u0111\u1ea7u ngay t\u1eeb n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean sau khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c khi doanh nghi\u1ec7p FDI th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng nh\u01b0 S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, C\u01a1 quan Thu\u1ebf, v\u00e0 Ban Qu\u1ea3n l\u00fd c\u00e1c Khu c\u00f4ng nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_va_chi_nhanh_ngan_hang_nuoc_ngoai\"><\/span><b>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 \u0111\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ti\u1ec1n t\u1ec7, c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn an ninh t\u00e0i ch\u00ednh qu\u1ed1c gia, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra v\u00f4 c\u00f9ng nghi\u00eam ng\u1eb7t. Ngo\u00e0i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ecd c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_hiem_tai_bao_hiem_va_moi_gioi_bao_hiem\"><\/span><b>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y bao g\u1ed3m c\u00e1c c\u00f4ng ty b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd, c\u00e1c \u0111\u01a1n v\u1ecb t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m. Chi nh\u00e1nh c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u0169ng thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n, qu\u1ea3n tr\u1ecb r\u1ee7i ro qu\u1ef9 b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u1ed1i cao c\u1ee7a ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_to_chuc_phat_hanh_va_to_chuc_kinh_doanh_chung_khoan\"><\/span><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty c\u00f3 c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n (Upcom, HoSE, HNX) b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng bao g\u1ed3m c\u00e1c c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9, c\u00f4ng ty ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ra c\u00f4ng ch\u00fang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ednh minh b\u1ea1ch th\u00f4ng tin c\u1ee7a nh\u00f3m n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i \u0111\u1ec3 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u1ed1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nha_nuoc_va_doanh_nghiep_co_von_nha_nuoc\"><\/span><b>Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, ngo\u1ea1i tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 thu\u1ed9c b\u00ed m\u1eadt qu\u1ed1c gia, \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 20 ph\u1ea7n tr\u0103m quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd, tr\u00e1nh th\u1ea5t tho\u00e1t v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a kh\u1ed1i kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_sau_ve_nhom_Doanh_nghiep_quy_mo_lon_theo_Nghi_dinh_902025ND-CP\"><\/span><b>Ph\u00e2n t\u00edch s\u00e2u v\u1ec1 nh\u00f3m Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi v\u00e0 l\u00e0 n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t m\u00e0 ban l\u00e3nh \u0111\u1ea1o c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/nghi-dinh-90\/\">\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u0111\u00e3 \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a v\u00e0 b\u1ed9 ti\u00eau ch\u00ed r\u00f5 r\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00f4ng th\u01b0\u1eddng c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n hay kh\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ba_tieu_chi_dinh_danh_doanh_nghiep_quy_mo_lon\"><\/span><b>Ba ti\u00eau ch\u00ed \u0111\u1ecbnh danh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ebd thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n n\u1ebfu \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m t\u1eeb 200 ng\u01b0\u1eddi tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed doanh thu:<\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-thu-tren-300-ty-co-phai-kiem-toan\/\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m \u0111\u1ea1t t\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed t\u00e0i s\u1ea3n:<\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/tong-tai-san-100-ty-co-can-kiem-toan-khong\/\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n \u0111\u1ea1t t\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh c\u00e1c s\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc li\u1ec1n k\u1ec1. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n cho n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i, doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 nh\u00e2n s\u1ef1 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_chi_tiet_tung_tieu_chi\"><\/span><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh chi ti\u1ebft t\u1eebng ti\u00eau ch\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n r\u1ea5t c\u1ee5 th\u1ec3 cho t\u1eebng ch\u1ec9 s\u1ed1 \u0111\u1ec3 tr\u00e1nh vi\u1ec7c doanh nghi\u1ec7p t\u00ecm c\u00e1ch l\u00e1ch lu\u1eadt:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng th\u1ee9c t\u00ednh lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n n\u0103m:<\/b><span style=\"font-weight: 400;\"> B\u1eb1ng t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u00e1ng trong n\u0103m tr\u01b0\u1edbc chia cho 12 th\u00e1ng. S\u1ed1 lao \u0111\u1ed9ng c\u1ee7a t\u1eebng th\u00e1ng \u0111\u01b0\u1ee3c ch\u1ed1t t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i th\u00e1ng d\u1ef1a tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o ch\u1ec9 ti\u00eau T\u1ed5ng doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1, \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng t\u00e0i s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_mien_kiem_toan_khi_quy_mo_thu_hep\"><\/span><b>Quy \u0111\u1ecbnh mi\u1ec5n ki\u1ec3m to\u00e1n khi quy m\u00f4 thu h\u1eb9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m r\u1ea5t nh\u00e2n v\u0103n v\u00e0 th\u1ef1c t\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n ki\u1ec3m to\u00e1n. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 t\u1eebng thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c do quy m\u00f4 l\u1edbn, nh\u01b0ng c\u00f3 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed n\u00eau tr\u00ean, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed th\u1ee7 t\u1ee5c cho c\u00e1c doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n, ph\u1ea3i thu h\u1eb9p quy m\u00f4 s\u1ea3n xu\u1ea5t ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n s\u1ebd ch\u1ec9 quay tr\u1edf l\u1ea1i khi doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng t\u1eeb 2 trong 3 ti\u00eau ch\u00ed trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_va_gia_tri_cua_kiem_toan_bao_cao_tai_chinh_doi_voi_hoat_dong_quan_tri\"><\/span><b>Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6038\" aria-describedby=\"caption-attachment-6038\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6038\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-Vai-tro-va-gia-tri-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-hoat-dong-quan-tri.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-Vai-tro-va-gia-tri-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-hoat-dong-quan-tri.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-Vai-tro-va-gia-tri-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-hoat-dong-quan-tri-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-Vai-tro-va-gia-tri-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-hoat-dong-quan-tri-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-Vai-tro-va-gia-tri-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-hoat-dong-quan-tri-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-phai-kiem-toan-bao-cao-tai-chinh-Vai-tro-va-gia-tri-cua-kiem-toan-bao-cao-tai-chinh-doi-voi-hoat-dong-quan-tri-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6038\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u1eabn xem ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh mang t\u00ednh \u0111\u1ed1i ph\u00f3 v\u00e0 g\u00e2y t\u1ed1n k\u00e9m chi ph\u00ed. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean gia qu\u1ea3n tr\u1ecb, m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u1ed9i cho n\u1ed9i l\u1ef1c doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_kip_thoi_sai_sot_he_thong_va_rui_ro_thue\"><\/span><b>Ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi sai s\u00f3t h\u1ec7 th\u1ed1ng v\u00e0 r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap r\u00e0 so\u00e1t to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng sai s\u00f3t trong vi\u1ec7c ghi nh\u1eadn doanh thu, v\u1ed1n h\u00f3a chi ph\u00ed, hay ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ch\u1ec9 ra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p do h\u1ec7 th\u1ed1ng lu\u1eadt thu\u1ebf th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i. Vi\u1ec7c ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_va_kha_nang_tiep_can_nguon_von\"><\/span><b>N\u00e2ng cao uy t\u00edn v\u00e0 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn l\u00e0 t\u1ea5m h\u1ed9 chi\u1ebfu gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n ng\u00e2n h\u00e0ng m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u1edbi l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i. C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng lu\u00f4n \u01b0u ti\u00ean gi\u1ea3i ng\u00e2n cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh minh b\u1ea1ch, \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c b\u1edfi b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c khi doanh nghi\u1ec7p mu\u1ed1n tham gia \u0111\u1ea5u th\u1ea7u c\u00e1c d\u1ef1 \u00e1n l\u1edbn, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c t\u1ed1i thi\u1ec3u \u0111\u1ec3 ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_toi_uu_hoa_quy_trinh_kiem_soat_noi_bo\"><\/span><b>H\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 t\u00ednh hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ea1i doanh nghi\u1ec7p. H\u1ecd s\u1ebd \u0111\u01b0a ra Th\u01b0 qu\u1ea3n l\u00fd (Management Letter) nh\u1eb1m khuy\u1ebfn ngh\u1ecb ban gi\u00e1m \u0111\u1ed1c c\u1ea3i thi\u1ec7n c\u00e1c \u0111i\u1ec3m y\u1ebfu trong qu\u1ea3n l\u00fd kho qu\u1ef9, qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i thu, quy tr\u00ecnh ph\u00ea duy\u1ec7t chi ti\u00eau, t\u1eeb \u0111\u00f3 ng\u0103n ng\u1eeba r\u1ee7i ro gian l\u1eadn, th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_bao_cao_tai_chinh_chuan_muc_dien_ra_nhu_the_nao\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao v\u00e0 kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c b\u01b0\u1edbc trong <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/quy-trinh-kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> ti\u00eau chu\u1ea9n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u1ede b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean, c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd t\u00ecm hi\u1ec3u v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh, \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. H\u1ecd s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu \u0111\u1ec3 thi\u1ebft k\u1ebf c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n s\u1ebd th\u1ed1ng nh\u1ea5t v\u1ec1 l\u1ecbch tr\u00ecnh l\u00e0m vi\u1ec7c, nh\u00e2n s\u1ef1 tham gia v\u00e0 danh m\u1ee5c c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p tr\u01b0\u1edbc khi \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n xu\u1ed1ng l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i v\u0103n ph\u00f2ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_kiem_toan_thuc_dia\"><\/span><b>B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u1ef1c \u0111\u1ecba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n b\u1eadn r\u1ed9n nh\u1ea5t \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng ki\u1ebfn vi\u1ec7c ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, h\u00e0ng t\u1ed3n kho t\u1ea1i kho b\u00e3i v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i nh\u00e0 x\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u01b0 x\u00e1c nh\u1eadn \u0111\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n, c\u00e1c nh\u00e0 cung c\u1ea5p v\u00e0 kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi, n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ecdn m\u1eabu c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1ed1c nh\u01b0 h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 x\u00e1c th\u1ef1c t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong n\u0103m.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Tong_hop_va_phat_hanh_bao_cao_kiem_toan\"><\/span><b>B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f9ng ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p v\u1ec1 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi hai b\u00ean th\u1ed1ng nh\u1ea5t, c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd ph\u00e1t h\u00e0nh d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o \u0111\u1ec3 doanh nghi\u1ec7p xem x\u00e9t tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c k\u00fd ban h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng k\u00e8m theo \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_phat_vi_pham_quy_dinh_ve_nop_bao_cao_kiem_toan_la_bao_nhieu\"><\/span><b>M\u1ee9c ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p do ch\u1ee7 quan ho\u1eb7c kh\u00f4ng n\u1eafm r\u00f5 quy \u0111\u1ecbnh d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n. C\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u1ed5 bi\u1ebfn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t ti\u1ec1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm d\u01b0\u1edbi 1 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t ti\u1ec1n t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 1 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 3 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t ti\u1ec1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho c\u00e1c h\u00e0nh vi n\u1ed9p b\u00e1o c\u00e1o ch\u1eadm t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean, ho\u1eb7c kh\u00f4ng c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t ti\u1ec1n t\u1eeb 40 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 m\u1ee9c ph\u1ea1t cao nh\u1ea5t \u00e1p d\u1ee5ng cho h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n, doanh nghi\u1ec7p vi ph\u1ea1m c\u00f2n ph\u1ea3i ch\u1ecbu c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 bao g\u1ed3m vi\u1ec7c bu\u1ed9c ph\u1ea3i n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh. Ngo\u00e0i ra, vi\u1ec7c ch\u1eadm tr\u1ec5 n\u00e0y s\u1ebd \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o danh s\u00e1ch \u0111en c\u1ee7a c\u01a1 quan thu\u1ebf, l\u00e0m t\u0103ng t\u1ea7n su\u1ea5t b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_cac_Nghi_dinh_Thong_tu_va_Luat_lien_quan_moi_nhat\"><\/span><b>T\u1ed5ng h\u1ee3p c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 v\u00e0 Lu\u1eadt li\u00ean quan m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tra c\u1ee9u v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay.<\/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 Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 v\u00e0 Lu\u1eadt li\u00ean quan m\u1edbi nh\u1ea5t<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.0461%;\"><b>T\u00ean v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/b><\/td>\n<td style=\"text-align: center; width: 20.2405%;\"><b>\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center; width: 55.8116%;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/td>\n<td style=\"text-align: center; width: 20.2405%;\"><span style=\"font-weight: 400;\">29\/03\/2011<\/span><\/td>\n<td style=\"text-align: center; width: 55.8116%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; width: 20.2405%;\"><span style=\"font-weight: 400;\">13\/03\/2012<\/span><\/td>\n<td style=\"text-align: center; width: 55.8116%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1ec1 quy tr\u00ecnh v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; width: 20.2405%;\"><span style=\"font-weight: 400;\">12\/03\/2018<\/span><\/td>\n<td style=\"text-align: center; width: 55.8116%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, bao g\u1ed3m h\u00e0nh vi kh\u00f4ng ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; width: 20.2405%;\"><span style=\"font-weight: 400;\">14\/04\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 55.8116%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, b\u1ed5 sung ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ea1n k\u00fd ki\u1ec3m to\u00e1n l\u00ean 5 n\u0103m.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.0461%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 20.2405%;\"><span style=\"font-weight: 400;\">27\/10\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 55.8116%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c tr\u00ecnh b\u00e0y th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_thuc_te_tai_Viet_Nam_Bai_hoc_dat_gia_ve_xac_dinh_sai_quy_mo_doanh_nghiep\"><\/span><b>Case Study th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam: B\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 v\u1ec1 x\u00e1c \u0111\u1ecbnh sai quy m\u00f4 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 r\u1ee7i ro khi kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n, ch\u00fang ta c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf di\u1ec5n ra v\u00e0o \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh v\u1eeba qua t\u1ea1i t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_huong_thuc_te_cua_doanh_nghiep\"><\/span><b>T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n S\u1ea3n xu\u1ea5t c\u01a1 kh\u00ed An B\u00ecnh (t\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i) l\u00e0 m\u1ed9t doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng ph\u1ee5 t\u00f9ng xu\u1ea5t kh\u1ea9u. Trong n\u0103m t\u00e0i ch\u00ednh 2024, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty c\u00f3 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng \u0111\u00e1ng ch\u00fa \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m 2024 l\u00e0 215 ng\u01b0\u1eddi (v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh 200 ng\u01b0\u1eddi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m 2024 \u0111\u1ea1t 310 t\u1ef7 \u0111\u1ed3ng (v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh 300 t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng t\u00e0i s\u1ea3n ghi nh\u1eadn cu\u1ed1i n\u0103m 2024 l\u00e0 92 t\u1ef7 \u0111\u1ed3ng (d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh 100 t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Do ban gi\u00e1m \u0111\u1ed1c c\u00f4ng ty cho r\u1eb1ng t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh v\u1eabn d\u01b0\u1edbi 100 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p FDI hay c\u00f4ng ty \u0111\u1ea1i ch\u00fang n\u00ean h\u1ecd t\u1ef1 tin cho r\u1eb1ng m\u00ecnh kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. H\u1ecd ti\u1ebfn h\u00e0nh n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ef1 l\u1eadp n\u0103m 2024 cho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c v\u00e0o cu\u1ed1i th\u00e1ng 3 n\u0103m 2025 b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_lam_nghiem_trong_phat_sinh\"><\/span><b>Sai l\u1ea7m nghi\u00eam tr\u1ecdng ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o th\u00e1ng 4 n\u0103m 2025, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t d\u1eef li\u1ec7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n. D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024 v\u00e0 d\u1eef li\u1ec7u t\u1eeb c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, C\u00f4ng ty An B\u00ecnh th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 2 ti\u00eau ch\u00ed: lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n tr\u00ean 200 ng\u01b0\u1eddi v\u00e0 doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00fang quy \u0111\u1ecbnh, C\u00f4ng ty An B\u00ecnh l\u00e0 doanh nghi\u1ec7p quy m\u00f4 l\u1edbn thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 (s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u n\u0103m 2024 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5). Do kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p, c\u00f4ng ty \u0111\u00e3 vi ph\u1ea1m nghi\u00eam tr\u1ecdng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hau_qua_va_phuong_an_khac_phuc_tu_chuyen_gia\"><\/span><b>H\u1eadu qu\u1ea3 v\u00e0 ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1eeb chuy\u00ean gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u00e0o cu\u1ed1i n\u0103m 2025, trong \u0111\u1ee3t ki\u1ec3m tra li\u00ean ng\u00e0nh, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n 45 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1ed5 sung ngay l\u1eadp t\u1ee9c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng, ban gi\u00e1m \u0111\u1ed1c C\u00f4ng ty An B\u00ecnh \u0111\u00e3 li\u00ean h\u1ec7 kh\u1ea9n c\u1ea5p v\u1edbi c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network. \u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a MAN \u0111\u00e3 nhanh ch\u00f3ng v\u00e0o cu\u1ed9c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ed3i t\u1ed1 <\/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;\"> c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi nhi\u1ec1u l\u1ed7i h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00fap doanh nghi\u1ec7p n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u01a1 quan thu\u1ebf, tr\u00e1nh vi\u1ec7c b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n gi\u00e1m s\u00e1t \u0111\u1eb7c bi\u1ec7t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Qua case study n\u00e0y, ban l\u00e3nh \u0111\u1ea1o c\u00e1c doanh nghi\u1ec7p c\u1ea7n th\u1ea5y r\u1eb1ng vi\u1ec7c t\u1ef1 \u00fd \u0111\u00e1nh gi\u00e1 quy m\u00f4 m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 tham v\u1ea5n t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n s\u00e2u nh\u01b0 MAN c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 l\u00e0m gi\u1ea3m uy t\u00edn nghi\u00eam tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_duoc_tinh_dua_tren_cac_tieu_chi_nao\"><\/span><b>Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khi l\u1ef1a ch\u1ecdn <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, chi ph\u00ed lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p quan t\u00e2m h\u00e0ng \u0111\u1ea7u. M\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 m\u1ed9t barem c\u1ed1 \u0111\u1ecbnh cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 th\u1ef1c t\u1ebf kh\u00e1c nhau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_mo_va_do_phuc_tap_cua_doanh_nghiep\"><\/span><b>Quy m\u00f4 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Y\u1ebfu t\u1ed1 \u0111\u1ea7u ti\u00ean quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn chi ph\u00ed l\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, th\u1ec3 hi\u1ec7n qua t\u1ed5ng t\u00e0i s\u1ea3n, doanh thu v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, nh\u00e0 x\u01b0\u1edfng c\u1ea7n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf. M\u1ed9t doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh n\u1eb1m t\u1ea1i c\u00e1c t\u1ec9nh th\u00e0nh kh\u00e1c nhau s\u1ebd \u0111\u00f2i h\u1ecfi c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 di chuy\u1ec3n nhi\u1ec1u, d\u1eabn \u0111\u1ebfn chi ph\u00ed ki\u1ec3m to\u00e1n t\u0103ng l\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, ng\u00e0nh ngh\u1ec1 kinh doanh c\u0169ng quy\u1ebft \u0111\u1ecbnh \u0111\u1ed9 ph\u1ee9c t\u1ea1p. C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p n\u1eb7ng c\u00f3 quy tr\u00ecnh ki\u1ec3m tra h\u00e0ng t\u1ed3n kho, nghi\u1ec7m thu c\u00f4ng tr\u00ecnh ph\u1ee9c t\u1ea1p h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 thu\u1ea7n t\u00fay.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chat_luong_cua_he_thong_so_sach_ke_toan_va_kiem_soat_noi_bo\"><\/span><b>Ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, s\u1ed5 s\u00e1ch r\u00f5 r\u00e0ng, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp khoa h\u1ecdc v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd r\u00fat ng\u1eafn \u0111\u01b0\u1ee3c th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c th\u1eed nghi\u1ec7m chi ti\u1ebft. Nh\u1edd \u0111\u00f3, chi ph\u00ed ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u1ed9n x\u1ed9n, ch\u1ee9ng t\u1eeb th\u1ea5t l\u1ea1c nhi\u1ec1u, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, l\u00e0m s\u1ea1ch s\u1ed1 li\u1ec7u th\u00ec m\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n ch\u1eafc ch\u1eafn s\u1ebd b\u1ecb \u0111\u1ea9y l\u00ean r\u1ea5t cao.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_30_nam_kinh_nghiem_Nhung_rui_ro_tiem_an_ma_doanh_nghiep_Viet_thuong_bo_qua\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m: Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng b\u1ecf qua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n ba m\u01b0\u01a1i n\u0103m ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn h\u00e0ng ng\u00e0n doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng cu\u1ed9c thanh ki\u1ec3m tra thu\u1ebf \u0111\u1ea7y s\u00f3ng gi\u00f3. C\u00f3 m\u1ed9t th\u1ef1c t\u1ebf \u0111\u00e1ng bu\u1ed3n l\u00e0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u1eabn ch\u01b0a hi\u1ec3u \u0111\u00fang m\u1ed1i li\u00ean h\u1ec7 h\u1eefu c\u01a1 gi\u1eefa c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_nham_lan_tai_hai_giua_ke_toan_thue_va_ke_toan_kiem_toan\"><\/span><b>S\u1ef1 nh\u1ea7m l\u1eabn tai h\u1ea1i gi\u1eefa k\u1ebf to\u00e1n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p cho r\u1eb1ng h\u1ecd \u0111\u00e3 thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i ki\u1ec3m to\u00e1n n\u1eefa. \u0110\u00e2y l\u00e0 m\u1ed9t quan ni\u1ec7m ho\u00e0n to\u00e0n sai l\u1ea7m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n thu\u1ebf t\u1eadp trung v\u00e0o vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo \u0111\u00fang c\u00e1c th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, th\u01b0\u1eddng mang t\u00ednh ch\u1ea5t ch\u1ea5p nh\u1eadn s\u1ed1 li\u1ec7u m\u1ed9t chi\u1ec1u t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111i s\u00e2u v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c giao d\u1ecbch kinh t\u1ebf, ki\u1ec3m tra t\u00ednh hi\u1ec7n h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n, t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch khai thu\u1ebf th\u01b0\u1eddng ch\u1ee9a \u0111\u1ef1ng r\u1ea5t nhi\u1ec1u l\u1ed7 h\u1ed5ng qu\u1ea3n tr\u1ecb m\u00e0 k\u1ebf to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 kh\u00f4ng th\u1ec3 ho\u1eb7c kh\u00f4ng d\u00e1m ch\u1ec9 ra cho ban gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_mat_thiet_giua_kiem_toan_doc_lap_va_quyet_toan_thue\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, quy\u1ebft to\u00e1n m\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u00e0ng n\u0103m, th\u00e1i \u0111\u1ed9 v\u00e0 quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a h\u1ecd th\u01b0\u1eddng mang t\u00ednh h\u1ee3p t\u00e1c v\u00e0 tin c\u1eady cao h\u01a1n r\u1ea5t nhi\u1ec1u. L\u00fd do l\u00e0 v\u00ec c\u00e1c s\u1ed1 li\u1ec7u c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c th\u1ef1c t\u00ednh h\u1ee3p l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ch\u00ednh l\u00e0 b\u01b0\u1edbc d\u01b0\u1ee3t t\u1ed5ng duy\u1ec7t c\u1ef1c k\u1ef3 quan tr\u1ecdng tr\u01b0\u1edbc khi doanh nghi\u1ec7p b\u01b0\u1edbc v\u00e0o cu\u1ed9c thanh tra thu\u1ebf th\u1ef1c t\u1ebf. Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, hay vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u01b0a ra c\u1ea3nh b\u00e1o s\u1edbm \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, chi ph\u00ed b\u1ecf ra \u0111\u1ec3 thu\u00ea m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p lu\u00f4n nh\u1ecf h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0 truy thu thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i g\u00e1nh ch\u1ecbu n\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t trong qu\u00e1 tr\u00ecnh thanh tra quy\u1ebft to\u00e1n. \u0110\u00e2y ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng v\u00e0 h\u1ee3p ph\u00e1p nh\u1ea5t m\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p th\u00f4ng minh n\u00ean \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd h\u00e0nh ch\u00ednh th\u00f4ng th\u01b0\u1eddng m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ef1 b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf ph\u1ee9c t\u1ea1p. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy m\u00f4 doanh nghi\u1ec7p theo c\u00e1c ti\u00eau ch\u00ed m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP s\u1ebd gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb k\u1ecbp th\u1eddi, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch cho s\u1ef1 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c lo ng\u1ea1i v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c cho c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, h\u00e3y \u0111\u1ed3ng h\u00e0nh c\u00f9ng MAN &#8211; Master Accountant Network. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u00e0 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf ch\u1ea5t l\u01b0\u1ee3ng cao, \u0111\u1ed3ng h\u00e0nh c\u00f9ng s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a qu\u00fd doanh nghi\u1ec7p tr\u00ean m\u1ecdi ch\u1eb7ng \u0111\u01b0\u1eddng kinh doanh.<\/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=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_bao_cao_tai_chinh\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tu_nhan_moi_thanh_lap_co_phai_kiem_toan_bao_cao_tai_chinh_khong\"><\/span>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, tr\u1eeb khi doanh nghi\u1ec7p \u0111\u00f3 thu\u1ed9c di\u1ec7n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ho\u1eb7c l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00f4ng th\u01b0\u1eddng, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n ch\u1ec9 ph\u00e1t sinh khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n \u0111\u1ebfn quy m\u00f4 l\u1edbn, \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.                    <\/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_nop_bao_cao_tai_chinh_da_duoc_kiem_toan_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng l\u00e0 trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31 th\u00e1ng 3 c\u1ee7a n\u0103m sau). \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ho\u1eb7c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, th\u1eddi h\u1ea1n n\u00e0y c\u00f3 th\u1ec3 ng\u1eafn h\u01a1n ho\u1eb7c c\u00f3 th\u00eam quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 theo lu\u1eadt ch\u1ee9ng kho\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=\"Cong_ty_kiem_toan_co_duoc_ky_bao_cao_kiem_toan_cho_mot_doanh_nghiep_lien_tuc_nhieu_nam_khong\"><\/span>C\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t doanh nghi\u1ec7p li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i h\u01a1n so v\u1edbi quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y (ch\u1ec9 cho ph\u00e9p t\u1ed1i \u0111a 3 n\u0103m li\u00ean t\u1ee5c) nh\u1eb1m ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u00fap \u1ed5n \u0111\u1ecbnh nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, \u0111\u1ed9c l\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m 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=\"Neu_doanh_nghiep_khong_thuoc_dien_bat_buoc_co_nen_thue_dich_vu_kiem_toan_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1eb7c d\u00f9 kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf v\u1eabn r\u1ea5t n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n gi\u00fap ban gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn kh\u00e1ch quan v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n, chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n \u0111\u1ec3 s\u1eb5n s\u00e0ng cho c\u00e1c k\u1ebf ho\u1ea1ch g\u1ecdi v\u1ed1n, vay ng\u00e2n h\u00e0ng ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t kinh doanh trong t\u01b0\u01a1ng lai.                    <\/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=\"Y_kien_kiem_toan_ngoai_tru_tren_bao_cao_tai_chinh_co_anh_huong_gi_khong\"><\/span>\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb cho th\u1ea5y ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 thu th\u1eadp \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng nh\u01b0ng v\u1eabn t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu, d\u00f9 ch\u01b0a \u1ea3nh h\u01b0\u1edfng lan t\u1ecfa \u0111\u1ebfn to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi vay v\u1ed1n, tham gia \u0111\u1ea5u th\u1ea7u ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n k\u1ecbp th\u1eddi trong k\u1ef3 ti\u1ebfp theo.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, tr\u1eeb khi doanh nghi\u1ec7p \u0111\u00f3 thu\u1ed9c di\u1ec7n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ho\u1eb7c l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00f4ng th\u01b0\u1eddng, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n ch\u1ec9 ph\u00e1t sinh khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n \u0111\u1ebfn quy m\u00f4 l\u1edbn, \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed v\u1ec1 lao \u0111\u1ed9ng, doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.\"\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 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng l\u00e0 trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31 th\u00e1ng 3 c\u1ee7a n\u0103m sau). \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ho\u1eb7c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, th\u1eddi h\u1ea1n n\u00e0y c\u00f3 th\u1ec3 ng\u1eafn h\u01a1n ho\u1eb7c c\u00f3 th\u00eam quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 theo lu\u1eadt ch\u1ee9ng kho\u00e1n.\"\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\": \"C\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t doanh nghi\u1ec7p li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i h\u01a1n so v\u1edbi quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y (ch\u1ec9 cho ph\u00e9p t\u1ed1i \u0111a 3 n\u0103m li\u00ean t\u1ee5c) nh\u1eb1m ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u00fap \u1ed5n \u0111\u1ecbnh nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, \u0111\u1ed9c l\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n.\"\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\": \"N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1eb7c d\u00f9 kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf v\u1eabn r\u1ea5t n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n gi\u00fap ban gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn kh\u00e1ch quan v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n, chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n \u0111\u1ec3 s\u1eb5n s\u00e0ng cho c\u00e1c k\u1ebf ho\u1ea1ch g\u1ecdi v\u1ed1n, vay ng\u00e2n h\u00e0ng ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t kinh doanh trong t\u01b0\u01a1ng lai.\"\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\": \"\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb cho th\u1ea5y ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 thu th\u1eadp \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng nh\u01b0ng v\u1eabn t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu, d\u00f9 ch\u01b0a \u1ea3nh h\u01b0\u1edfng lan t\u1ecfa \u0111\u1ebfn to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi vay v\u1ed1n, tham gia \u0111\u1ea5u th\u1ea7u ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n k\u1ecbp th\u1eddi trong k\u1ef3 ti\u1ebfp theo.\"\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>X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u00e0o ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 h\u00e0ng \u0111\u1ea7u c\u1ee7a ban \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd n\u1eb7ng n\u1ec1. Theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 nguy\u1ec7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6039,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,41,26],"tags":[],"class_list":["post-6037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-doi-tuong-bat-buoc","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6037","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=6037"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6037\/revisions"}],"predecessor-version":[{"id":6042,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6037\/revisions\/6042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6039"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}