{"id":6051,"date":"2026-05-28T10:46:16","date_gmt":"2026-05-28T03:46:16","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6051"},"modified":"2026-05-28T10:46:16","modified_gmt":"2026-05-28T03:46:16","slug":"dich-vu-kiem-toan-bctc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC uy t\u00edn v\u00e0 t\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf"},"content":{"rendered":"<p><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-uy-tin\/\">\u5ba1\u8ba1\u670d\u52a1<\/a> BCTC gi\u00fap doanh nghi\u1ec7p kh\u1eb3ng \u0111\u1ecbnh t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh tr\u01b0\u1edbc c\u01a1 quan Thu\u1ebf, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giai \u0111o\u1ea1n 2026-2027, \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 CFO ng\u00e0y c\u00e0ng l\u1edbn. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong ghi nh\u1eadn doanh thu hay chi ph\u00ed c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf \u0111\u00e1ng k\u1ec3.<\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c l\u1edbn khi s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch n\u1ed9i b\u1ed9 ch\u01b0a \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a ho\u1eb7c thi\u1ebfu s\u1ef1 \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp t\u1eeb b\u00ean th\u1ee9 ba. Th\u1ea5u hi\u1ec3u s\u00e2u s\u1eafc kh\u00f3 kh\u0103n \u0111\u00f3, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC ch\u1ea5t l\u01b0\u1ee3ng cao kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c x\u00e1c nh\u1eadn c\u00e1c con s\u1ed1 mang t\u00ednh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n gi\u00fap r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n v\u1ec1 thu\u1ebf, t\u1eeb \u0111\u00f3 b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n v\u00e0 uy t\u00edn cho doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ea1nh tranh kh\u1ed1c li\u1ec7t ng\u00e0y nay.<\/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\/dich-vu-kiem-toan-bctc\/#Tom_tat_trong_tam_ve_dich_vu_kiem_toan_BCTC\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC<\/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\/dich-vu-kiem-toan-bctc\/#Doanh_nghiep_nao_bat_buoc_phai_su_dung_dich_vu_kiem_toan_BCTC_theo_quy_dinh_phap_luat\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Cac_nhom_doanh_nghiep_thuoc_dien_bat_buoc_kiem_toan_hang_nam\" >C\u00e1c nh\u00f3m doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Doanh_nghiep_tu_nguyen_kiem_toan_de_vay_von_dau_thau_co_loi_ich_gi\" >Doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ec3 vay v\u1ed1n, \u0111\u1ea5u th\u1ea7u c\u00f3 l\u1ee3i \u00edch g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Muc_xu_phat_hanh_chinh_khi_khong_thuc_hien_dich_vu_kiem_toan_BCTC_dung_han_la_bao_nhieu\" >M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC \u0111\u00fang h\u1ea1n 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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Dau_la_cac_rui_ro_thue_trong_yeu_doanh_nghiep_thuong_gap_khi_thuc_hien_dich_vu_kiem_toan_BCTC\" >\u0110\u00e2u l\u00e0 c\u00e1c r\u1ee7i ro thu\u1ebf tr\u1ecdng y\u1ebfu doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Sai_sot_trong_ghi_nhan_doanh_thu_va_chi_phi_hop_ly_hop_le_la_gi\" >Sai s\u00f3t trong ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Rui_ro_lien_quan_den_giao_dich_lien_ket_va_chuyen_gia_kiem_soat_the_nao\" >R\u1ee7i ro li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chuy\u1ec3n gi\u00e1 ki\u1ec3m so\u00e1t th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Nhan_dinh_chuyen_gia_tu_MAN_ve_toi_uu_chi_phi_thue_tai_Viet_Nam\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN v\u1ec1 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Quy_trinh_thuc_hien_dich_vu_kiem_toan_BCTC_chuan_xac_tai_MAN_dien_ra_nhu_the_nao\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC chu\u1ea9n x\u00e1c t\u1ea1i MAN 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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan_chi_tiet\" >Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/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\/dich-vu-kiem-toan-bctc\/#Giai_doan_thuc_hien_kiem_toan_tai_thuc_dia_doanh_nghiep\" >Giai \u0111o\u1ea1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i th\u1ef1c \u0111\u1ecba doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Giai_doan_tong_hop_ket_qua_va_phat_hanh_bao_cao_kiem_toan_chinh_thuc\" >Giai \u0111o\u1ea1n t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Giai_phap_dich_vu_kiem_toan_BCTC_tu_MAN_%E2%80%93_Master_Accountant_Network_mang_lai_loi_ich_gi\" >Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC t\u1eeb MAN &#8211; Master Accountant Network mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Doi_ngu_chuyen_gia_kiem_toan_voi_hon_30_nam_kinh_nghiem_thuc_te\" >\u0110\u1ed9i ng\u0169 chuy\u00ean gia ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf<\/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\/dich-vu-kiem-toan-bctc\/#Bang_gia_dich_vu_kiem_toan_BCTC_minh_bach_phu_hop_quy_mo_doanh_nghiep\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC minh b\u1ea1ch ph\u00f9 h\u1ee3p quy m\u00f4 doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Cam_ket_bao_mat_thong_tin_tuyet_doi_va_tinh_chiu_trach_nhiem_phap_ly\" >Cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i v\u00e0 t\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Ho_tro_kiem_toan_dia_phuong_toan_quoc_tai_cac_dia_ban_trong_diem\" >H\u1ed7 tr\u1ee3 ki\u1ec3m to\u00e1n \u0111\u1ecba ph\u01b0\u01a1ng to\u00e0n qu\u1ed1c t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Case_study_thuc_te_Giai_cuu_ho_so_thue_phuc_tap_cho_doanh_nghiep_san_xuat_FDI_tai_Binh_Duong\" >Case study th\u1ef1c t\u1ebf: Gi\u1ea3i c\u1ee9u h\u1ed3 s\u01a1 thu\u1ebf ph\u1ee9c t\u1ea1p cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_BCTC_cua_doanh_nghiep\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC c\u1ee7a 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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Y_kien_kiem_toan_ngoai_tru_tren_bao_cao_tai_chinh_co_anh_huong_gi_den_viec_vay_von_ngan_hang_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 \u0111\u1ebfn vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng kh\u00f4ng?<\/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\/dich-vu-kiem-toan-bctc\/#Chi_phi_thue_dich_vu_kiem_toan_BCTC_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\" >Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/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\/dich-vu-kiem-toan-bctc\/#Doanh_nghiep_co_duoc_phep_tu_do_thay_doi_cong_ty_kiem_toan_hang_nam_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 do thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng 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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bctc\/#Dich_vu_kiem_toan_BCTC_cua_MAN_co_ho_tro_doanh_nghiep_giai_trinh_so_lieu_truc_tiep_voi_co_quan_Thue_khong\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC c\u1ee7a MAN c\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan Thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_dich_vu_kiem_toan_BCTC\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00e1i ni\u1ec7m:<\/b><span style=\"font-weight: 400;\"> D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u00fang th\u1eddi h\u1ea1n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u d\u1ef1 \u00e1n ho\u1eb7c ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ec3 vay v\u1ed1n \u0111\u1ea7u t\u01b0.<\/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;\"> C\u00e1c doanh nghi\u1ec7p FDI, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o c\u1ea7n n\u00e2ng cao \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Th\u01b0\u1eddng ni\u00ean v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c khi doanh nghi\u1ec7p chu\u1ea9n b\u1ecb tham gia \u0111\u1ea5u th\u1ea7u d\u1ef1 \u00e1n l\u1edbn, th\u1ef1c hi\u1ec7n giao d\u1ecbch s\u00e1p nh\u1eadp (M&amp;A) ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 xin h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_su_dung_dich_vu_kiem_toan_BCTC_theo_quy_dinh_phap_luat\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6056\" aria-describedby=\"caption-attachment-6056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6056\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-bat-buoc-phai-su-dung-dich-vu-kiem-toan-BCTC-theo-quy-dinh-phap-luat.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-bat-buoc-phai-su-dung-dich-vu-kiem-toan-BCTC-theo-quy-dinh-phap-luat.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-bat-buoc-phai-su-dung-dich-vu-kiem-toan-BCTC-theo-quy-dinh-phap-luat-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-bat-buoc-phai-su-dung-dich-vu-kiem-toan-BCTC-theo-quy-dinh-phap-luat-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-bat-buoc-phai-su-dung-dich-vu-kiem-toan-BCTC-theo-quy-dinh-phap-luat-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-nao-bat-buoc-phai-su-dung-dich-vu-kiem-toan-BCTC-theo-quy-dinh-phap-luat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6056\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> h\u00e0ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u00e1p nh\u00e2n c\u1ee7a m\u00ecnh c\u00f3 n\u1eb1m trong di\u1ec7n b\u1eaft bu\u1ed9c hay kh\u00f4ng \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd \u0111\u00e1ng ti\u1ebfc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nhom_doanh_nghiep_thuoc_dien_bat_buoc_kiem_toan_hang_nam\"><\/span><b>C\u00e1c nh\u00f3m doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e <\/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;\"> h\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 doanh thu hay v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng h\u00ecnh ph\u1ea1t h\u00e0nh ch\u00ednh nghi\u00eam kh\u1eafc t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tu_nguyen_kiem_toan_de_vay_von_dau_thau_co_loi_ich_gi\"><\/span><b>Doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ec3 vay v\u1ed1n, \u0111\u1ea5u th\u1ea7u c\u00f3 l\u1ee3i \u00edch g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c c\u00f4ng ty c\u1ed5 ph\u1ea7n quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC mang l\u1ea1i l\u1ee3i th\u1ebf c\u1ea1nh tranh v\u00f4 c\u00f9ng l\u1edbn.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u1ed9p h\u1ed3 s\u01a1 tham gia \u0111\u1ea5u th\u1ea7u c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng ho\u1eb7c d\u1ef1 \u00e1n c\u1ee7a t\u1eadp \u0111o\u00e0n l\u1edbn, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 t\u1ea5m v\u00e9 th\u00f4ng h\u00e0nh b\u1eaft bu\u1ed9c \u0111\u1ec3 ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-vay-von-ngan-hang\/\">Ki\u1ec3m to\u00e1n vay v\u1ed1n ng\u00e2n h\u00e0ng<\/a>: C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam lu\u00f4n \u01b0u ti\u00ean ph\u00ea duy\u1ec7t c\u00e1c kho\u1ea3n vay trung v\u00e0 d\u00e0i h\u1ea1n v\u1edbi h\u1ea1n m\u1ee9c cao, l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p c\u00f3 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n gi\u00fap ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn kh\u00e1ch quan v\u1ec1 hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh c\u1ee7a b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, t\u1eeb \u0111\u00f3 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf v\u00e0o thanh tra tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muc_xu_phat_hanh_chinh_khi_khong_thuc_hien_dich_vu_kiem_toan_BCTC_dung_han_la_bao_nhieu\"><\/span><b>M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC \u0111\u00fang h\u1ea1n 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\u1eadm tr\u1ec5 ho\u1eb7c l\u01a1 l\u00e0 c\u00e1c m\u1ed1c th\u1eddi gian ph\u00e1p l\u00fd \u0111\u00e3 ph\u1ea3i ch\u1ecbu nh\u1eefng kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3. C\u00e1c m\u1ee9c ph\u1ea1t n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ph\u1ed5 bi\u1ebfn li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro.<\/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 khung x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 48.7976%;\"><b>H\u00e0nh vi vi ph\u1ea1m c\u1ee5 th\u1ec3<\/b><\/td>\n<td style=\"text-align: center; width: 26.6533%;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng (VND)<\/b><\/td>\n<td style=\"text-align: center; width: 23.6473%;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 48.7976%;\"><span style=\"font-weight: 400;\">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 t\u1eeb 01 \u0111\u1ebfn 03 th\u00e1ng so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center; width: 26.6533%;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"text-align: center; width: 23.6473%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 48.7976%;\"><span style=\"font-weight: 400;\">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 kh\u00f4ng k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 26.6533%;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 20.000.000<\/span><\/td>\n<td style=\"text-align: center; width: 23.6473%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 48.7976%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng 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 ho\u1eb7c ch\u1eadm qu\u00e1 03 th\u00e1ng tr\u1edf l\u00ean so v\u1edbi th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center; width: 26.6533%;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"text-align: center; width: 23.6473%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 48.7976%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 26.6533%;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"text-align: center; width: 23.6473%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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, b\u00ean c\u1ea1nh vi\u1ec7c b\u1ecb ph\u1ea1t ti\u1ec1n tr\u1ef1c ti\u1ebfp, doanh nghi\u1ec7p vi ph\u1ea1m c\u00f2n b\u1ecb ghi nh\u1eadn l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf \u1edf m\u1ee9c k\u00e9m. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn vi\u1ec7c ph\u00e2n lo\u1ea1i r\u1ee7i ro c\u1ee7a c\u01a1 quan Thu\u1ebf, khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch thanh tra, ki\u1ec3m tra thu\u1ebf th\u01b0\u1eddng xuy\u00ean h\u01a1n trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dau_la_cac_rui_ro_thue_trong_yeu_doanh_nghiep_thuong_gap_khi_thuc_hien_dich_vu_kiem_toan_BCTC\"><\/span><b>\u0110\u00e2u l\u00e0 c\u00e1c r\u1ee7i ro thu\u1ebf tr\u1ecdng y\u1ebfu doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6054\" aria-describedby=\"caption-attachment-6054\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6054\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dau-la-cac-rui-ro-thue-trong-yeu-doanh-nghiep-thuong-gap-khi-thuc-hien-dich-vu-kiem-toan-BCTC.jpg\" alt=\"\u0110\u00e2u l\u00e0 c\u00e1c r\u1ee7i ro thu\u1ebf tr\u1ecdng y\u1ebfu doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dau-la-cac-rui-ro-thue-trong-yeu-doanh-nghiep-thuong-gap-khi-thuc-hien-dich-vu-kiem-toan-BCTC.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dau-la-cac-rui-ro-thue-trong-yeu-doanh-nghiep-thuong-gap-khi-thuc-hien-dich-vu-kiem-toan-BCTC-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dau-la-cac-rui-ro-thue-trong-yeu-doanh-nghiep-thuong-gap-khi-thuc-hien-dich-vu-kiem-toan-BCTC-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dau-la-cac-rui-ro-thue-trong-yeu-doanh-nghiep-thuong-gap-khi-thuc-hien-dich-vu-kiem-toan-BCTC-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dau-la-cac-rui-ro-thue-trong-yeu-doanh-nghiep-thuong-gap-khi-thuc-hien-dich-vu-kiem-toan-BCTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6054\" class=\"wp-caption-text\">\u0110\u00e2u l\u00e0 c\u00e1c r\u1ee7i ro thu\u1ebf tr\u1ecdng y\u1ebfu doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Qua nhi\u1ec1u n\u0103m \u0111\u1ed3ng h\u00e0nh c\u00f9ng h\u00e0ng ng\u00e0n doanh nghi\u1ec7p tr\u00ean c\u1ea3 n\u01b0\u1edbc, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c r\u1ee7i ro thu\u1ebf l\u1edbn nh\u1ea5t th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf nh\u1eefng l\u1ed7i h\u1ea1ch to\u00e1n \u0111\u01a1n gi\u1ea3n, m\u00e0 t\u1eadp trung \u1edf vi\u1ec7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf ph\u1ee9c t\u1ea1p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_trong_ghi_nhan_doanh_thu_va_chi_phi_hop_ly_hop_le_la_gi\"><\/span><b>Sai s\u00f3t trong ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 khu v\u1ef1c x\u1ea3y ra tranh ch\u1ea5p nhi\u1ec1u nh\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan Thu\u1ebf khi th\u1ef1c hi\u1ec7n thanh tra quy\u1ebft to\u00e1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 doanh thu:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p th\u01b0\u1eddng ghi nh\u1eadn doanh thu kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 so v\u1edbi bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c th\u1eddi \u0111i\u1ec3m b\u00e0n giao h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5. \u0110i\u1ec1u n\u00e0y vi ph\u1ea1m nguy\u00ean t\u1eafc d\u1ed3n t\u00edch c\u1ee7a k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan Thu\u1ebf, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c ch\u1eadm n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u1ed1ng ch\u1ebf, ho\u1eb7c chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c tr\u1ea7n quy \u0111\u1ecbnh \u0111\u1ec1u b\u1ecb b\u00f3c t\u00e1ch khi t\u00ednh thu\u1ebf TNDN. Nhi\u1ec1u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi, d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y v\u00e0o \u0111\u1ec3 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch sai quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_lien_quan_den_giao_dich_lien_ket_va_chuyen_gia_kiem_soat_the_nao\"><\/span><b>R\u1ee7i ro li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chuy\u1ec3n gi\u00e1 ki\u1ec3m so\u00e1t th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI ho\u1eb7c c\u00e1c t\u1ed5ng c\u00f4ng ty c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, r\u1ee7i ro v\u1ec1 chuy\u1ec3n gi\u00e1 lu\u00f4n l\u00e0 m\u1ed1i lo ng\u1ea1i h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c CFO. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ef1c k\u1ef3 ch\u1eb7t ch\u1ebd v\u00e0 ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf s\u00f3t vi\u1ec7c l\u1eadp t\u1edd khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb kh\u00f4ng chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (h\u1ed3 s\u01a1 qu\u1ed1c gia, h\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n) theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 30% t\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ed9ng thu\u1ebf v\u00e0 l\u00e3i vay (EBITDA) th\u01b0\u1eddng b\u1ecb t\u00ednh to\u00e1n sai l\u1ec7ch do k\u1ebf to\u00e1n kh\u00f4ng n\u1eafm v\u1eefng c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_tu_MAN_ve_toi_uu_chi_phi_thue_tai_Viet_Nam\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN v\u1ec1 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ecm c\u00e1ch tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf, m\u00e0 l\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf h\u1ee3p ph\u00e1p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC \u0111\u1ecbnh k\u1ef3 t\u1eeb s\u1edbm, tr\u00e1nh d\u1ed3n \u1ee9 c\u00f4ng vi\u1ec7c v\u00e0o qu\u00fd 1 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i khuy\u00ean r\u1eb1ng doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ng\u0103n ch\u1eb7n r\u1ee7i ro t\u1eeb c\u00e1c &#8220;doanh nghi\u1ec7p ma&#8221; mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p. Vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed ngay t\u1eeb kh\u00e2u ph\u00e1t sinh ch\u1ee9ng t\u1eeb s\u1ebd gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ee7 \u0111\u1ed9ng b\u00f3c t\u00e1ch c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7, tr\u00e1nh vi\u1ec7c s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch qu\u00e1 l\u1edbn so v\u1edbi th\u1ef1c t\u1ebf khai b\u00e1o thu\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb c\u01a1 quan Thu\u1ebf truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_kiem_toan_BCTC_chuan_xac_tai_MAN_dien_ra_nhu_the_nao\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC chu\u1ea9n x\u00e1c t\u1ea1i MAN di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6057\" aria-describedby=\"caption-attachment-6057\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6057\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-BCTC-chuan-xac-tai-MAN-dien-ra-nhu-the-nao.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC chu\u1ea9n x\u00e1c t\u1ea1i MAN di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-BCTC-chuan-xac-tai-MAN-dien-ra-nhu-the-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-BCTC-chuan-xac-tai-MAN-dien-ra-nhu-the-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-BCTC-chuan-xac-tai-MAN-dien-ra-nhu-the-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-BCTC-chuan-xac-tai-MAN-dien-ra-nhu-the-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-BCTC-chuan-xac-tai-MAN-dien-ra-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6057\" class=\"wp-caption-text\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC chu\u1ea9n x\u00e1c t\u1ea1i MAN di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e00 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> chu\u1ea9n m\u1ef1c, ch\u1eb7t ch\u1ebd l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a c\u1ea3 hai b\u00ean. T\u1ea1i MAN, quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf tinh g\u1ecdn nh\u01b0ng \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan_chi_tiet\"><\/span><b>Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n \u0111\u1eb7t n\u1ec1n m\u00f3ng cho s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a to\u00e0n b\u1ed9 cu\u1ed9c ki\u1ec3m to\u00e1n, gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u r\u00f5 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ebfp nh\u1eadn th\u00f4ng tin kh\u00e1ch h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> MAN ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9 v\u1ec1 quy m\u00f4 doanh nghi\u1ec7p, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch ph\u00e1t sinh v\u00e0 c\u00e1c y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e1nh gi\u00e1 r\u1ee7i ro ban \u0111\u1ea7u:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9i ng\u0169 chuy\u00ean gia x\u00e1c \u0111\u1ecbnh c\u00e1c v\u00f9ng r\u1ee7i ro tr\u1ecdng y\u1ebfu tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c ki\u1ec3m to\u00e1n vi\u00ean ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3:<\/b><span style=\"font-weight: 400;\"> Th\u1ed1ng nh\u1ea5t v\u1edbi doanh nghi\u1ec7p v\u1ec1 l\u1ecbch tr\u00ecnh l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i th\u1ef1c \u0111\u1ecba, danh m\u1ee5c ch\u1ee9ng t\u1eeb c\u1ea7n cung c\u1ea5p v\u00e0 danh s\u00e1ch nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch ph\u1ed1i h\u1ee3p gi\u1eefa hai b\u00ean nh\u1eb1m h\u1ea1n ch\u1ebf t\u1ed1i \u0111a vi\u1ec7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_tai_thuc_dia_doanh_nghiep\"><\/span><b>Giai \u0111o\u1ea1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i th\u1ef1c \u0111\u1ecba doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u1ede giai \u0111o\u1ea1n n\u00e0y, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN s\u1ebd tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n kh\u00e1ch quan.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n vi\u00ean tham gia ch\u1ee9ng ki\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ef1 hi\u1ec7n h\u1eefu th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb g\u1ed1c:<\/b><span style=\"font-weight: 400;\"> Ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu c\u00e1c giao d\u1ecbch ph\u00e1t sinh tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53d1\u9001\u786e\u8ba4\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n g\u1eedi th\u01b0 x\u00e1c nh\u1eadn \u0111\u1ebfn c\u00e1c b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp nh\u01b0 ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi, c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_tong_hop_ket_qua_va_phat_hanh_bao_cao_kiem_toan_chinh_thuc\"><\/span><b>Giai \u0111o\u1ea1n t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n cu\u1ed1i c\u00f9ng nh\u1eb1m \u0111\u00fac k\u1ebft to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c th\u00e0nh c\u00e1c v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 t\u01b0 v\u1ea5n th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng h\u1ee3p ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n vi\u00ean t\u1ed5ng h\u1ee3p c\u00e1c sai s\u00f3t, l\u1ec7ch l\u1ea1c ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp v\u1edbi K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p \u0111\u1ec3 th\u1ed1ng nh\u1ea5t c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e1t h\u00e0nh th\u01b0 qu\u1ea3n l\u00fd:<\/b><span style=\"font-weight: 400;\"> MAN g\u1eedi Th\u01b0 qu\u1ea3n l\u00fd cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c \u0111i\u1ec3m y\u1ebfu trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c c\u1ee5 th\u1ec3 t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean gia qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c:<\/b><span style=\"font-weight: 400;\"> Sau khi doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ph\u00f9 h\u1ee3p, MAN s\u1ebd ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c v\u1edbi \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1eef k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p, s\u1eb5n s\u00e0ng \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan ch\u1ee9c n\u0103ng ho\u1eb7c \u0111\u1ed1i t\u00e1c li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_dich_vu_kiem_toan_BCTC_tu_MAN_%E2%80%93_Master_Accountant_Network_mang_lai_loi_ich_gi\"><\/span><b>Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC t\u1eeb MAN &#8211; Master Accountant Network mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Gi\u1eefa h\u00e0ng tr\u0103m \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u00ean th\u1ecb tr\u01b0\u1eddng, MAN t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c \u0111\u01b0\u1ee3c h\u00e0ng ng\u00e0n doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn nh\u1edd v\u00e0o ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u01b0\u1ee3t tr\u1ed9i v\u00e0 gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n mang t\u00ednh th\u1ef1c ti\u1ec5n cao.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_kiem_toan_voi_hon_30_nam_kinh_nghiem_thuc_te\"><\/span><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u1ebf m\u1ea1nh c\u1ed1t l\u00f5i c\u1ee7a MAN l\u00e0 \u0111\u1ed9i ng\u0169 CPA, chuy\u00ean gia thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh gi\u00e0u kinh nghi\u1ec7m v\u1edbi h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam. MAN kh\u00f4ng ch\u1ec9 r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch \u0111\u1ec3 nh\u1eadn di\u1ec7n r\u1ee7i ro ti\u1ec1m \u1ea9n. Nh\u1edd am hi\u1ec3u s\u00e2u quy \u0111\u1ecbnh thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro, ch\u00fang t\u00f4i \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb ch\u00ednh x\u00e1c, gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai ph\u1ea1m ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_BCTC_minh_bach_phu_hop_quy_mo_doanh_nghiep\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC minh b\u1ea1ch ph\u00f9 h\u1ee3p quy m\u00f4 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng m\u1ed7i doanh nghi\u1ec7p c\u00f3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ng\u00e2n s\u00e1ch t\u00e0i ch\u00ednh kh\u00e1c nhau. Do \u0111\u00f3, MAN lu\u00f4n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC linh ho\u1ea1t, minh b\u1ea1ch v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng. B\u00e1o gi\u00e1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 th\u1ef1c t\u1ebf nh\u01b0 t\u1ed5ng doanh thu, t\u1ed5ng t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u00e1t sinh v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng ph\u00e1t sinh chi ph\u00ed \u1ea9n ngo\u00e0i h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC tham kh\u1ea3o theo quy m\u00f4 doanh thu n\u0103m<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4 doanh thu n\u0103m c\u1ee7a doanh nghi\u1ec7p (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 tham kh\u1ea3o (VND\/N\u0103m)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 ki\u1ebfn (Ng\u00e0y l\u00e0m vi\u1ec7c)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m bao g\u1ed3m<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 20 T\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, Th\u01b0 qu\u1ea3n l\u00fd, T\u01b0 v\u1ea5n quy\u1ebft to\u00e1n thu\u1ebf mi\u1ec5n ph\u00ed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 20 T\u1ef7 \u0111\u1ebfn 50 T\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 40.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5-7\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, Th\u01b0 qu\u1ea3n l\u00fd r\u1ee7i ro ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, T\u01b0 v\u1ea5n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 50 T\u1ef7 \u0111\u1ebfn 100 T\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 65.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7-10\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, R\u00e0 so\u00e1t r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft, Th\u01b0 qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc71000\u4ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t b\u00e1o gi\u00e1 tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo ti\u1ebfn \u0111\u1ed9 th\u1ed1ng nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf g\u00f3i d\u1ecbch v\u1ee5 chuy\u00ean s\u00e2u theo y\u00eau c\u1ea7u c\u1ee7a CFO<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">\u7b14\u8bb0\uff1a <\/span><\/i><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><i><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1\u4ef7\u683c\u8868<\/span><\/i><\/a><i><span style=\"font-weight: 400;\"> tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i. M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c giao d\u1ecbch ph\u00e1t sinh.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_bao_mat_thong_tin_tuyet_doi_va_tinh_chiu_trach_nhiem_phap_ly\"><\/span><b>Cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i v\u00e0 t\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN, vi\u1ec7c b\u1ea3o m\u1eadt d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng t\u1ed1i cao kh\u00f4ng th\u1ec3 th\u01b0\u01a1ng l\u01b0\u1ee3ng. Ch\u00fang t\u00f4i \u00e1p d\u1ee5ng quy tr\u00ecnh b\u1ea3o m\u1eadt th\u00f4ng tin nghi\u00eam ng\u1eb7t t\u1eeb kh\u00e2u ti\u1ebfp nh\u1eadn t\u00e0i li\u1ec7u v\u1eadt l\u00fd \u0111\u1ebfn l\u01b0u tr\u1eef d\u1eef li\u1ec7u s\u1ed1 tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u00e1m m\u00e2y m\u00e3 h\u00f3a b\u1ea3o m\u1eadt cao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, MAN cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao nh\u1ea5t v\u1ec1 c\u00e1c \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c. Ch\u00fang t\u00f4i lu\u00f4n \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt v\u00e0 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc c\u01a1 quan Thu\u1ebf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh khi c\u00f3 y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 do MAN th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_kiem_toan_dia_phuong_toan_quoc_tai_cac_dia_ban_trong_diem\"><\/span><b>H\u1ed7 tr\u1ee3 ki\u1ec3m to\u00e1n \u0111\u1ecba ph\u01b0\u01a1ng to\u00e0n qu\u1ed1c t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MAN s\u1edf h\u1eefu m\u1ea1ng l\u01b0\u1edbi v\u0103n ph\u00f2ng r\u1ed9ng kh\u1eafp t\u1ea1i TP.HCM, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An, H\u00e0 N\u1ed9i, H\u1ea3i Ph\u00f2ng v\u00e0 B\u1eafc Ninh, \u0111\u00e1p \u1ee9ng nhanh nhu c\u1ea7u doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c. D\u00f9 \u1edf khu c\u00f4ng nghi\u1ec7p hay trung t\u00e2m th\u00e0nh ph\u1ed1, \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp, gi\u00fap kh\u00e1ch h\u00e0ng ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Giai_cuu_ho_so_thue_phuc_tap_cho_doanh_nghiep_san_xuat_FDI_tai_Binh_Duong\"><\/span><b>Case study th\u1ef1c t\u1ebf: Gi\u1ea3i c\u1ee9u h\u1ed3 s\u01a1 thu\u1ebf ph\u1ee9c t\u1ea1p cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee9ng minh n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf, ch\u00fang t\u00f4i xin chia s\u1ebb m\u1ed9t t\u00ecnh hu\u1ed1ng kh\u00f3 m\u00e0 c\u00e1c chuy\u00ean gia c\u1ee7a MAN \u0111\u00e3 x\u1eed l\u00fd th\u00e0nh c\u00f4ng cho m\u1ed9t kh\u00e1ch h\u00e0ng l\u1edbn ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng.<\/span><\/p>\n<p><b>\u8bed\u5883\uff1a<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00e0y l\u00e0 c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 100% t\u1eeb H\u00e0n Qu\u1ed1c, ho\u1ea1t \u0111\u1ed9ng t\u1ea1i khu c\u00f4ng nghi\u1ec7p VSIP B\u00ecnh D\u01b0\u01a1ng. Do thay \u0111\u1ed5i nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n tr\u01b0\u1edfng li\u00ean t\u1ee5c trong 3 n\u0103m li\u00ean ti\u1ebfp, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty g\u1eb7p l\u1ed7i h\u1ec7 th\u1ed1ng nghi\u00eam tr\u1ecdng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c n\u0103m tr\u01b0\u1edbc ch\u01b0a \u0111\u01b0\u1ee3c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea7y \u0111\u1ee7, s\u1ed1 d\u01b0 h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 s\u00e1ch ch\u00eanh l\u1ec7ch l\u1edbn so v\u1edbi th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea kho, \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi c\u00f4ng ty m\u1eb9 t\u1ea1i H\u00e0n Qu\u1ed1c nh\u01b0ng ch\u01b0a l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. C\u00f4ng ty \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc k\u1ef3 thanh tra thu\u1ebf to\u00e0n di\u1ec7n v\u00e0 c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n g\u1ea5p cho ng\u00e2n h\u00e0ng \u0111\u1ec3 gia h\u1ea1n h\u1ea1n m\u1ee9c vay v\u1ed1n s\u1ea3n xu\u1ea5t tr\u1ecb gi\u00e1 5 tri\u1ec7u USD.<\/span><\/li>\n<\/ul>\n<p><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1:<\/b><span style=\"font-weight: 400;\"> MAN \u0111\u00e3 c\u1eed ngay m\u1ed9t t\u1ed5 c\u00f4ng t\u00e1c g\u1ed3m 5 ki\u1ec3m to\u00e1n vi\u00ean cao c\u1ea5p v\u00e0 1 chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf c\u00f3 25 n\u0103m kinh nghi\u1ec7m tr\u1ef1c ti\u1ebfp xu\u1ed1ng nh\u00e0 m\u00e1y t\u1ea1i B\u00ecnh D\u01b0\u01a1ng \u0111\u1ec3 kh\u1ea3o s\u00e1t v\u00e0 c\u00f4 l\u1eadp c\u00e1c v\u00f9ng r\u1ee7i ro trong v\u00f2ng 48 gi\u1edd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu l\u1ea1i to\u00e0n b\u1ed9 d\u1eef li\u1ec7u xu\u1ea5t nh\u1eadp t\u1ed3n kho t\u1eeb h\u1ec7 th\u1ed1ng ERP v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, x\u1eed l\u00fd b\u00f3c t\u00e1ch c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p theo \u0111\u00fang Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3:<\/b><span style=\"font-weight: 400;\"> Chuy\u00ean gia thu\u1ebf c\u1ee7a MAN tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 thu th\u1eadp d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp, ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp T\u1edd khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 x\u00e2y d\u1ef1ng b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Local File) ch\u1eb7t ch\u1ebd, b\u1ea3o v\u1ec7 th\u00e0nh c\u00f4ng chi ph\u00ed l\u00e3i vay h\u1ee3p l\u1ec7 cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4:<\/b><span style=\"font-weight: 400;\"> MAN ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n BCTC trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c, gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi n\u1ed9p h\u1ed3 s\u01a1 gia h\u1ea1n h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng th\u00e0nh c\u00f4ng t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p><b>K\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c:<\/b><span style=\"font-weight: 400;\"> Nh\u1edd s\u1ef1 can thi\u1ec7p chuy\u00ean nghi\u1ec7p c\u1ee7a MAN, doanh nghi\u1ec7p kh\u00f4ng nh\u1eefng \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng gia h\u1ea1n h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng th\u00e0nh c\u00f4ng m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c kho\u1ea3n ph\u1ea1t truy thu thu\u1ebf khi \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0o l\u00e0m vi\u1ec7c sau \u0111\u00f3. Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c d\u00e0i h\u1ea1n v\u1edbi MAN cho c\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf th\u01b0\u1eddng ni\u00ean trong nhi\u1ec1u n\u0103m ti\u1ebfp theo.<\/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;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh, m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn d\u00f2ng v\u1ed1n ng\u00e2n h\u00e0ng v\u00e0 n\u00e2ng cao v\u1ecb th\u1ebf c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 s\u00e1ch s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n s\u1edbm s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c l\u1ed7 h\u1ed5ng h\u1ec7 th\u1ed1ng, ng\u0103n ng\u1eeba c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh l\u1edbn v\u00e0 t\u1ed1i \u01b0u h\u00f3a t\u1ed1i \u0111a chi ph\u00ed thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh ho\u1eb7c ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u1ea5u th\u1ea7u d\u1ef1 \u00e1n l\u1edbn, MAN s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, MAN cam k\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC ch\u1ea5t l\u01b0\u1ee3ng cao, b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd t\u1ed1i \u0111a. Li\u00ean h\u1ec7 MAN ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u00e0 gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p.<\/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_dich_vu_kiem_toan_BCTC_cua_doanh_nghiep\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC c\u1ee7a doanh nghi\u1ec7p<\/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=\"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\t\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, 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 ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y 30 ho\u1eb7c 31 th\u00e1ng 3 n\u0103m sau) cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng bao g\u1ed3m: C\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p\/Khu ch\u1ebf xu\u1ea5t (n\u1ebfu n\u1eb1m trong KCN) v\u00e0 T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea.                    <\/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_den_viec_vay_von_ngan_hang_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 \u0111\u1ebfn vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb th\u1ec3 hi\u1ec7n r\u1eb1ng ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 ph\u00e1t hi\u1ec7n ra c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu ho\u1eb7c kh\u00f4ng th\u1ec3 thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng r\u1ea5t th\u1eadn tr\u1ecdng v\u00e0 c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 vay v\u1ed1n ho\u1eb7c gi\u1ea3m h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng n\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u1eadn \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb, v\u00ec \u0111i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u ch\u1ee9ng minh kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thue_dich_vu_kiem_toan_BCTC_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span>Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Kho\u1ea3n chi ph\u00ed thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n GTGT do c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u00e1t h\u00e0nh k\u00e8m theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (n\u1ebfu gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_phep_tu_do_thay_doi_cong_ty_kiem_toan_hang_nam_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 do thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng 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\tPh\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m doanh nghi\u1ec7p thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u00e0ng n\u0103m. Tuy nhi\u00ean, \u0111\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, vi\u1ec7c thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng qua b\u1edfi \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.                    <\/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=\"Dich_vu_kiem_toan_BCTC_cua_MAN_co_ho_tro_doanh_nghiep_giai_trinh_so_lieu_truc_tiep_voi_co_quan_Thue_khong\"><\/span>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC c\u1ee7a MAN c\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan Thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1ea1nh v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a MAN so v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng. Khi doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n BCTC c\u1ee7a MAN, \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 chuy\u00ean gia thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec3 tr\u1ef1c ti\u1ebfp gi\u1ea3i tr\u00ecnh, l\u00e0m r\u00f5 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n tr\u01b0\u1edbc \u0111o\u00e0n thanh tra Thu\u1ebf khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c t\u1ebf.                    <\/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\": \"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\": \"\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, 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 ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y 30 ho\u1eb7c 31 th\u00e1ng 3 n\u0103m sau) cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng bao g\u1ed3m: C\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p\/Khu ch\u1ebf xu\u1ea5t (n\u1ebfu n\u1eb1m trong KCN) v\u00e0 T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea.\"\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 \u0111\u1ebfn vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb th\u1ec3 hi\u1ec7n r\u1eb1ng ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 ph\u00e1t hi\u1ec7n ra c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu ho\u1eb7c kh\u00f4ng th\u1ec3 thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. 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Kho\u1ea3n chi ph\u00ed thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n GTGT do c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u00e1t h\u00e0nh k\u00e8m theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (n\u1ebfu gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 do thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng 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\": \"Ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m doanh nghi\u1ec7p thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u00e0ng n\u0103m. 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Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giai \u0111o\u1ea1n 2026-2027, \u00e1p l\u1ef1c tu\u00e2n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4],"tags":[],"class_list":["post-6051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-bao-cao-tai-chinh"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6051","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=6051"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6051\/revisions"}],"predecessor-version":[{"id":6058,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6051\/revisions\/6058"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6055"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}