{"id":6096,"date":"2026-06-04T14:12:26","date_gmt":"2026-06-04T07:12:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6096"},"modified":"2026-06-04T14:12:26","modified_gmt":"2026-06-04T07:12:26","slug":"chi-phi-kiem-toan-doc-lap-moi-nhat","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/","title":{"rendered":"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p khi b\u01b0\u1edbc v\u00e0o k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m nay. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng thanh tra thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u00f2i h\u1ecfi c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb ph\u1ea3i n\u1eafm b\u1eaft r\u00f5 r\u00e0ng barem gi\u00e1 c\u1ea3 hi\u1ec7n h\u00e0nh. Vi\u1ec7c c\u1eadp nh\u1eadt chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t s\u1ebd gi\u00fap b\u1ed9 ph\u1eadn mua s\u1eafm d\u1ecbch v\u1ee5 (procurement) v\u00e0 Ban gi\u00e1m \u0111\u1ed1c ch\u1ee7 \u0111\u1ed9ng d\u1ef1 ph\u00f2ng ng\u00e2n s\u00e1ch, d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh h\u1ee3p t\u00e1c t\u1ed1i \u01b0u cho doanh nghi\u1ec7p.<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Tom_tat_trong_tam_ve_chi_phi_kiem_toan_doc_lap_moi_nhat\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 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-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Bang_gia_chi_phi_kiem_toan_doc_lap_moi_nhat_tham_khao_cho_tung_loai_hinh_doanh_nghiep\" >B\u1ea3ng gi\u00e1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t tham kh\u1ea3o cho t\u1eebng lo\u1ea1i h\u00ecnh 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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Cac_yeu_to_dieu_chinh_chi_phi_kiem_toan_thuc_te_doanh_nghiep_can_luu_y\" >C\u00e1c y\u1ebfu t\u1ed1 \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Chi_phi_kiem_toan_doc_lap_moi_nhat_duoc_phap_luat_quy_dinh_nhu_the_nao\" >Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh 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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Doi_tuong_nao_bat_buoc_phai_thue_kiem_toan_doc_lap_hang_nam\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Rui_ro_phap_ly_va_muc_phat_neu_doanh_nghiep_khong_nop_bao_cao_kiem_toan_la_gi\" >R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n 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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Cac_yeu_to_thuc_te_nao_cau_thanh_nen_bieu_chi_phi_kiem_toan_doc_lap_moi_nhat\" >C\u00e1c y\u1ebfu t\u1ed1 th\u1ef1c t\u1ebf n\u00e0o c\u1ea5u th\u00e0nh n\u00ean bi\u1ec3u chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Quy_trinh_khao_sat_va_dinh_gia_dich_vu_kiem_toan_doc_lap_dien_ra_ra_sao\" >Quy tr\u00ecnh kh\u1ea3o s\u00e1t v\u00e0 \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp di\u1ec5n ra ra sao?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Buoc_1_Tiep_nhan_thong_tin_va_danh_gia_rui_ro_ban_dau_cua_doanh_nghiep\" >B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ban \u0111\u1ea7u 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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Buoc_2_Khao_sat_thuc_te_he_thong_so_sach_ke_toan_tai_don_vi\" >B\u01b0\u1edbc 2: Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Buoc_3_Lap_ke_hoach_kiem_toan_so_bo_va_gui_thu_bao_gia_chinh_thuc\" >B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n s\u01a1 b\u1ed9 v\u00e0 g\u1eedi th\u01b0 b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Buoc_4_Thuc_hien_kiem_toan_thuc_dia_va_phat_hanh_du_thao_bao_cao\" >B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u1ef1c \u0111\u1ecba v\u00e0 ph\u00e1t h\u00e0nh d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Buoc_5_Hoan_thien_ho_so_kiem_toan_va_phat_hanh_bao_cao_chinh_thuc\" >B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Bang_so_sanh_chi_phi_kiem_toan_doc_lap_moi_nhat_giua_cac_phan_nhom_cong_ty_kiem_toan\" >B\u1ea3ng so s\u00e1nh chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t gi\u1eefa c\u00e1c ph\u00e2n nh\u00f3m c\u00f4ng ty 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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Giai_phap_kiem_toan_toan_dien_tu_MAN_%E2%80%93_Master_Accountant_Network_giup_toi_uu_chi_phi\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Nang_luc_chuyen_mon_cua_doi_ngu_chuyen_gia_MAN_voi_hon_30_nam_kinh_nghiem\" >N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Cam_ket_bao_mat_thong_tin_va_trach_nhiem_phap_ly_vung_chac_tu_MAN\" >Cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1eefng ch\u1eafc t\u1eeb MAN<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Dich_vu_kiem_toan_rong_khap_toan_quoc_tu_Quan_1_Quan_7_TPHCM_den_Binh_Duong\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n r\u1ed9ng kh\u1eafp to\u00e0n qu\u1ed1c t\u1eeb Qu\u1eadn 1, Qu\u1eadn 7, TP.HCM \u0111\u1ebfn B\u00ecnh D\u01b0\u01a1ng<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Case_Study_Cach_MAN_xu_ly_rui_ro_thue_lon_cho_mot_doanh_nghiep_FDI_tai_Binh_Duong\" >Case Study: C\u00e1ch MAN x\u1eed l\u00fd r\u1ee7i ro thu\u1ebf l\u1edbn cho m\u1ed9t doanh nghi\u1ec7p 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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Nhan_dinh_chuyen_gia_Nhung_sai_lam_ve_thue_va_cach_toi_uu_chi_phi_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng sai l\u1ea7m v\u1ec1 thu\u1ebf v\u00e0 c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Tai_sao_re_chua_chac_da_di_doi_voi_an_toan_trong_dich_vu_kiem_toan\" >T\u1ea1i sao r\u1ebb ch\u01b0a ch\u1eafc \u0111\u00e3 \u0111i \u0111\u00f4i v\u1edbi an to\u00e0n trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Loi_khuyen_cua_chuyen_gia_MAN_de_doanh_nghiep_tu_giam_thieu_rui_ro_thue_truoc_khi_kiem_toan\" >L\u1eddi khuy\u00ean c\u1ee7a chuy\u00ean gia MAN \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc khi 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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Cac_cau_hoi_thuong_gap_ve_chi_phi_kiem_toan_doc_lap_moi_nhat\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Chi_phi_kiem_toan_doc_lap_moi_nhat_thong_thuong_bao_gom_nhung_khoan_phi_nao\" >Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng kho\u1ea3n ph\u00ed n\u00e0o?<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Co_nen_thay_doi_cong_ty_kiem_toan_hang_nam_de_tim_kiem_muc_phi_re_hon_khong\" >C\u00f3 n\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m \u0111\u1ec3 t\u00ecm ki\u1ebfm m\u1ee9c ph\u00ed r\u1ebb h\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Chi_phi_kiem_toan_doc_lap_moi_nhat_cho_doanh_nghiep_FDI_co_cao_hon_doanh_nghiep_trong_nuoc_khong\" >Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t cho doanh nghi\u1ec7p FDI c\u00f3 cao h\u01a1n doanh nghi\u1ec7p trong n\u01b0\u1edbc kh\u00f4ng?<\/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\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#Doanh_nghiep_co_the_bi_phat_bao_nhieu_neu_nop_bao_cao_kiem_toan_muon_so_voi_quy_dinh\" >Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t bao nhi\u00eau n\u1ebfu n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mu\u1ed9n so v\u1edbi quy \u0111\u1ecbnh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap-moi-nhat\/#MAN_co_cung_cap_dich_vu_tu_van_thue_di_kem_trong_hop_dong_kiem_toan_doc_lap_khong\" >MAN c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf \u0111i k\u00e8m trong h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_chi_phi_kiem_toan_doc_lap_moi_nhat\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t l\u00e0 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 nhu c\u1ea7u ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00ed n\u00e0y tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh nh\u1eb1m chu\u1ea9n b\u1ecb ng\u00e2n s\u00e1ch v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n k\u1ecbp th\u1eddi theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_chi_phi_kiem_toan_doc_lap_moi_nhat_tham_khao_cho_tung_loai_hinh_doanh_nghiep\"><\/span><b>B\u1ea3ng gi\u00e1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t tham kh\u1ea3o cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6097\" aria-describedby=\"caption-attachment-6097\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6097\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-gia-chi-phi-kiem-toan-doc-lap-moi-nhat-tham-khao-cho-tung-loai-hinh-doanh-nghiep.jpg\" alt=\"B\u1ea3ng gi\u00e1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t tham kh\u1ea3o cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-gia-chi-phi-kiem-toan-doc-lap-moi-nhat-tham-khao-cho-tung-loai-hinh-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-gia-chi-phi-kiem-toan-doc-lap-moi-nhat-tham-khao-cho-tung-loai-hinh-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-gia-chi-phi-kiem-toan-doc-lap-moi-nhat-tham-khao-cho-tung-loai-hinh-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-gia-chi-phi-kiem-toan-doc-lap-moi-nhat-tham-khao-cho-tung-loai-hinh-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bang-gia-chi-phi-kiem-toan-doc-lap-moi-nhat-tham-khao-cho-tung-loai-hinh-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6097\" class=\"wp-caption-text\">B\u1ea3ng gi\u00e1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t tham kh\u1ea3o cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap c<\/span><span style=\"font-weight: 400;\">\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb d\u1ec5 d\u00e0ng l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/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 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t tham kh\u1ea3o cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m Doanh Nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng Gi\u00e1 Tr\u1ecb T\u00e0i S\u1ea3n (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi Ph\u00ed Ki\u1ec3m To\u00e1n Tham Kh\u1ea3o (VND\/N\u0103m)<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 L\u01b0\u1ee3ng Ki\u1ec3m To\u00e1n Vi\u00ean D\u1ef1 Ki\u1ebfn<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m si\u00eau nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f4e\u4e8e200\u4ebf<\/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;\">2 nh\u00e2n s\u1ef1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m nh\u1ecf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 20 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 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;\">2 &#8211; 3 nh\u00e2n s\u1ef1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m trung b\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 50 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 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;\">3 &#8211; 4 nh\u00e2n s\u1ef1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 100 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 500 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">65.000.000 &#8211; 120.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4 &#8211; 5 nh\u00e2n s\u1ef1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m r\u1ea5t l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc75000\u4ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m chuy\u00ean gia li\u00ean ng\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1eb1ng b\u1ea3ng ph\u00ed n\u00e0y ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o v\u00e0 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 t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_dieu_chinh_chi_phi_kiem_toan_thuc_te_doanh_nghiep_can_luu_y\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed trong b\u1ea3ng gi\u00e1 tham kh\u1ea3o \u1edf tr\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c giao d\u1ecbch trong doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t c\u1ea7n t\u00ednh \u0111\u1ebfn c\u00e1c ph\u1ee5 ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ph\u1ee5 ph\u00ed th\u1ef1c t\u1ebf doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP s\u1ebd ch\u1ecbu th\u00eam m\u1ee9c ph\u00ed t\u1eeb 15% \u0111\u1ebfn 30% do kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u1ed1i chi\u1ebfu r\u1ee7i ro chuy\u1ec3n gi\u00e1 r\u1ea5t ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 ph\u00ed ki\u1ec3m k\u00ea ngo\u1ea1i t\u1ec9nh<\/b><span style=\"font-weight: 400;\">: \u0110\u1ecba \u0111i\u1ec3m \u0111\u1eb7t kho b\u00e3i n\u1eb1m ngo\u00e0i ph\u1ea1m vi t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd ph\u00e1t sinh chi ph\u00ed \u0111i l\u1ea1i, l\u01b0u tr\u00fa cho ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 ph\u00ed so\u00e1t x\u00e9t b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng cho c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean (6 th\u00e1ng \u0111\u1ea7u n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 ph\u00ed ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o song ng\u1eef<\/b><span style=\"font-weight: 400;\">: Vi\u1ec7c d\u1ecbch thu\u1eadt v\u00e0 ph\u00e1t h\u00e0nh th\u00eam b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng ti\u1ebfng Anh ho\u1eb7c ng\u00f4n ng\u1eef kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng ph\u00e1t sinh chi ph\u00ed t\u1eeb 3.000.000 VND \u0111\u1ebfn 5.000.000 VND cho m\u1ed7i b\u1ed9 b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_doc_lap_moi_nhat_duoc_phap_luat_quy_dinh_nhu_the_nao\"><\/span><b>Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6099\" aria-describedby=\"caption-attachment-6099\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6099\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-kiem-toan-doc-lap-moi-nhat-duoc-phap-luat-quy-dinh-nhu-the-nao.jpg\" alt=\"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-kiem-toan-doc-lap-moi-nhat-duoc-phap-luat-quy-dinh-nhu-the-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-kiem-toan-doc-lap-moi-nhat-duoc-phap-luat-quy-dinh-nhu-the-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-kiem-toan-doc-lap-moi-nhat-duoc-phap-luat-quy-dinh-nhu-the-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-kiem-toan-doc-lap-moi-nhat-duoc-phap-luat-quy-dinh-nhu-the-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-kiem-toan-doc-lap-moi-nhat-duoc-phap-luat-quy-dinh-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6099\" class=\"wp-caption-text\">Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_thue_kiem_toan_doc_lap_hang_nam\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 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\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p c\u1ee5 th\u1ec3. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng th\u1ec3 t\u1ef1 \u00fd b\u1ecf qua b\u01b0\u1edbc ki\u1ec3m to\u00e1n n\u1ebfu mu\u1ed1n tr\u00e1nh c\u00e1c ch\u1ebf t\u00e0i ph\u00e1p l\u00fd nghi\u00eam kh\u1eafc t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-dau-tu-nuoc-ngoai\/\"><b>\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/b><\/a><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 v\u1ed1n hay ng\u00e0nh ngh\u1ec1 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4fe1\u8d37\u548c\u91d1\u878d\u673a\u6784<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m 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, qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m<\/b><span style=\"font-weight: 400;\">: G\u1ed3m doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, c\u00f4ng ty t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang, c\u00f4ng ty ni\u00eam y\u1ebft<\/b><span style=\"font-weight: 400;\">: C\u00e1c doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ra c\u00f4ng ch\u00fang, t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u6709\u4f01\u4e1a<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u00f3 c\u1ed5 ph\u1ea7n chi ph\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n qu\u1ed1c gia<\/b><span style=\"font-weight: 400;\">: C\u00e1c \u0111\u01a1n v\u1ecb tri\u1ec3n khai d\u1ef1 \u00e1n nh\u00f3m A, nh\u00f3m B s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e <\/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;\">, k\u1ec3 t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><b>nh\u00f3m doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/b><\/a><span style=\"font-weight: 400;\"> b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m: n\u1ebfu \u0111\u00e1p \u1ee9ng \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: <\/span><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 t\u1eeb 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><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 t\u1eeb 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/a><span style=\"font-weight: 400;\">, ho\u1eb7c Lao \u0111\u1ed9ng \u0111\u00f3ng BHXH b\u00ecnh qu\u00e2n t\u1eeb 200 ng\u01b0\u1eddi tr\u1edf l\u00ean.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 danh s\u00e1ch n\u00e0y gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb x\u00e1c \u0111\u1ecbnh r\u00f5 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p m\u00ecnh tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_muc_phat_neu_doanh_nghiep_khong_nop_bao_cao_kiem_toan_la_gi\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea5t n\u1eb7ng. 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 \u0111\u00e3 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c m\u1ee9c ph\u1ea1t v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 VND \u0111\u1ebfn 50.000.000 VND<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/b><span style=\"font-weight: 400;\">: C\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng ch\u1ea5p nh\u1eadn x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) ho\u1eb7c ho\u00e0n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu thi\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1n ch\u1ebf ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n ng\u00e2n h\u00e0ng<\/b><span style=\"font-weight: 400;\">: H\u1ea7u h\u1ebft c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u t\u1eeb ch\u1ed1i gi\u1ea3i ng\u00e2n ho\u1eb7c h\u1ea1 h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 qua ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf, d\u1eabn \u0111\u1ebfn t\u1ea7n su\u1ea5t thanh tra, ki\u1ec3m tra th\u1ef1c t\u1ebf t\u0103ng l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy c\u01a1 b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft, vi\u1ec7c ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u1ed5 phi\u1ebfu b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n c\u1ea3nh b\u00e1o, ki\u1ec3m so\u00e1t ho\u1eb7c \u0111\u00ecnh ch\u1ec9 giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_thuc_te_nao_cau_thanh_nen_bieu_chi_phi_kiem_toan_doc_lap_moi_nhat\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 th\u1ef1c t\u1ebf n\u00e0o c\u1ea5u th\u00e0nh n\u00ean bi\u1ec3u chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bi\u1ec3u <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/chi-phi-kiem-toan-doc-lap\/\"><span style=\"font-weight: 400;\">chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/a><span style=\"font-weight: 400;\"> m\u1edbi nh\u1ea5t kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh \u00e1p d\u1ee5ng chung cho m\u1ecdi doanh nghi\u1ec7p. Gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a <\/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;\"> v\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m v\u1eadn h\u00e0nh c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c y\u1ebfu t\u1ed1 ch\u00ednh c\u1ea5u th\u00e0nh n\u00ean m\u1ee9c chi ph\u00ed n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 t\u1ed5ng doanh thu<\/b><span style=\"font-weight: 400;\">: \u0110\u00e2y l\u00e0 hai ch\u1ec9 s\u1ed1 c\u01a1 b\u1ea3n nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1 c\u1ea7n ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn s\u1ebd \u0111\u00f2i h\u1ecfi ki\u1ec3m to\u00e1n vi\u00ean m\u1ea5t nhi\u1ec1u th\u1eddi gian g\u1eedi th\u01b0 x\u00e1c nh\u1eadn v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy m\u00f4 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m h\u00e0ng t\u1ed3n kho<\/b><span style=\"font-weight: 400;\">: Vi\u1ec7c ki\u1ec3m k\u00ea t\u1ea1i nhi\u1ec1u kho b\u00e3i c\u00e1ch xa nhau s\u1ebd l\u00e0m ph\u00e1t sinh chi ph\u00ed \u0111i l\u1ea1i v\u00e0 t\u0103ng s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n vi\u00ean tham gia hi\u1ec7n tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 l\u01b0\u1ee3ng c\u00f4ng ty con v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">: C\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ph\u1ee9c t\u1ea1p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, \u0111\u00f2i h\u1ecfi k\u1ef9 thu\u1eadt \u0111\u1ed1i chi\u1ebfu v\u00e0 lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 r\u1ea5t ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u8d28\u91cf<\/b><span style=\"font-weight: 400;\">: N\u1ebfu h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 gi\u1ea3m b\u1edbt c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft, t\u1eeb \u0111\u00f3 gi\u00fap gi\u1ea3m chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ea1ng th\u00e1i c\u1ee7a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ch\u01b0a ho\u00e0n thi\u1ec7n, thi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c c\u00f3 nhi\u1ec1u sai s\u00f3t th\u00f4 r\u00e1p s\u1ebd k\u00e9o d\u00e0i th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, l\u00e0m t\u0103ng t\u1ed5ng chi ph\u00ed d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 kinh doanh<\/b><span style=\"font-weight: 400;\">: C\u00e1c ng\u00e0nh ngh\u1ec1 c\u00f3 r\u1ee7i ro cao nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng, khai kho\u00e1ng lu\u00f4n y\u00eau c\u1ea7u c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n ph\u1ee9c t\u1ea1p h\u01a1n so v\u1edbi ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_khao_sat_va_dinh_gia_dich_vu_kiem_toan_doc_lap_dien_ra_ra_sao\"><\/span><b>Quy tr\u00ecnh kh\u1ea3o s\u00e1t v\u00e0 \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp di\u1ec5n ra ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tiep_nhan_thong_tin_va_danh_gia_rui_ro_ban_dau_cua_doanh_nghiep\"><\/span><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ban \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh \u0111\u1ecbnh gi\u00e1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c c\u00f4ng ty ki\u1ec3m to\u00e1n ti\u1ebfp nh\u1eadn c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 kh\u00e1ch h\u00e0ng. Doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u1ee7a n\u0103m li\u1ec1n tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u00e1nh gi\u00e1 t\u1ed5ng quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung ki\u1ec3m to\u00e1n vi\u00ean t\u1eadp trung kh\u1ea3o s\u00e1t \u1edf b\u01b0\u1edbc n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u1ed1n (doanh nghi\u1ec7p FDI hay doanh nghi\u1ec7p trong n\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC hay Th\u00f4ng t\u01b0 133\/2016\/TT-BTC).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ti\u1ec1m \u1ea9n gi\u00fap c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1, t\u1eeb \u0111\u00f3 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh to\u00e1n s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 ph\u00f9 h\u1ee3p cho d\u1ef1 \u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Khao_sat_thuc_te_he_thong_so_sach_ke_toan_tai_don_vi\"><\/span><b>B\u01b0\u1edbc 2: Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9, c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng ti\u1ebfn h\u00e0nh m\u1ed9t bu\u1ed5i kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba ho\u1eb7c trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau l\u00e0 t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 t\u00ednh ho\u00e0n thi\u1ec7n c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh li\u00ean t\u1ee5c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 quy tr\u00ecnh ph\u00ea duy\u1ec7t chi ti\u00eau v\u00e0 quy tr\u00ecnh qu\u1ea3n l\u00fd kho h\u00e0ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ecfng v\u1ea5n nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 ph\u00e1t sinh trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh khoa h\u1ecdc, ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng th\u00ec r\u1ee7i ro ki\u1ec3m to\u00e1n s\u1ebd th\u1ea5p h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ed5 s\u00e1ch c\u00f3 nhi\u1ec1u l\u1ed7i sai l\u1ec7ch th\u00f4 r\u00e1p, th\u1eddi gian ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u1eed l\u00fd d\u1eef li\u1ec7u s\u1ebd k\u00e9o d\u00e0i, l\u00e0m t\u0103ng chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t d\u1ef1 ki\u1ebfn cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_ke_hoach_kiem_toan_so_bo_va_gui_thu_bao_gia_chinh_thuc\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n s\u01a1 b\u1ed9 v\u00e0 g\u1eedi th\u01b0 b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t, tr\u01b0\u1edfng nh\u00f3m ki\u1ec3m to\u00e1n s\u1ebd x\u00e2y d\u1ef1ng m\u1ed9t k\u1ebf ho\u1ea1ch l\u00e0m vi\u1ec7c chi ti\u1ebft, x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 tham gia v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn ho\u00e0n th\u00e0nh. K\u1ebf ho\u1ea1ch n\u00e0y l\u00e0 c\u01a1 s\u1edf k\u1ef9 thu\u1eadt \u0111\u1ec3 b\u1ed9 ph\u1eadn kinh doanh t\u00ednh to\u00e1n m\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t ph\u00f9 h\u1ee3p nh\u1ea5t cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u00ednh trong th\u01b0 b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c g\u1eedi \u0111\u1ebfn kh\u00e1ch h\u00e0ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1m vi d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">: N\u00eau r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho n\u0103m t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6267\u884c\u65f6\u95f4<\/b><span style=\"font-weight: 400;\">: Ti\u1ebfn \u0111\u1ed9 chi ti\u1ebft t\u1eeb l\u00fac b\u1eaft \u0111\u1ea7u kh\u1ea3o s\u00e1t \u0111\u1ebfn l\u00fac ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e2n s\u1ef1 d\u1ef1 ki\u1ebfn<\/b><span style=\"font-weight: 400;\">: Danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 ph\u1ea7n h\u00f9n (Partner) ch\u1ecbu tr\u00e1ch nhi\u1ec7m so\u00e1t x\u00e9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u670d\u52a1\u8d39<\/b><span style=\"font-weight: 400;\">: T\u1ed5ng chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t ch\u01b0a bao g\u1ed3m thu\u1ebf VAT v\u00e0 c\u00e1c chi ph\u00ed ph\u1ee5 tr\u1ee3 kh\u00e1c n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u kho\u1ea3n thanh to\u00e1n<\/b><span style=\"font-weight: 400;\">: Ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n th\u00f4ng th\u01b0\u1eddng chia l\u00e0m 2 \u0111\u1ebfn 3 \u0111\u1ee3t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u n\u00e0y gi\u00fap b\u1ed9 ph\u1eadn mua s\u1eafm d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf so s\u00e1nh v\u1edbi c\u00e1c b\u00e1o gi\u00e1 kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thuc_hien_kiem_toan_thuc_dia_va_phat_hanh_du_thao_bao_cao\"><\/span><b>B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n th\u1ef1c \u0111\u1ecba v\u00e0 ph\u00e1t h\u00e0nh d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi hai b\u00ean th\u1ed1ng nh\u1ea5t v\u1ec1 chi ph\u00ed v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">, nh\u00f3m ki\u1ec3m to\u00e1n s\u1ebd xu\u1ed1ng tr\u1ef1c ti\u1ebfp v\u0103n ph\u00f2ng doanh nghi\u1ec7p \u0111\u1ec3 l\u00e0m vi\u1ec7c. Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n th\u1ef1c \u0111\u1ecba bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh nh\u00f3m ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n t\u1ea1i v\u0103n ph\u00f2ng kh\u00e1ch h\u00e0ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu nh\u01b0 doanh thu, chi ph\u00ed, gi\u00e1 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng ki\u1ebfn v\u00e0 gi\u00e1m s\u00e1t quy tr\u00ecnh ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i ng\u00e0y kh\u00f3a s\u1ed5.<\/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\u1ed9c l\u1eadp \u0111\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi thu th\u1eadp \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n, nh\u00f3m th\u1ef1c hi\u1ec7n s\u1ebd th\u1ea3o lu\u1eadn v\u1edbi Ban gi\u00e1m \u0111\u1ed1c v\u1ec1 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft. B\u1ea3n d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi cho doanh nghi\u1ec7p xem x\u00e9t tr\u01b0\u1edbc khi hai b\u00ean \u0111i \u0111\u1ebfn th\u1ed1ng nh\u1ea5t cu\u1ed1i c\u00f9ng v\u1ec1 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Hoan_thien_ho_so_kiem_toan_va_phat_hanh_bao_cao_chinh_thuc\"><\/span><b>B\u01b0\u1edbc 5: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i b\u01b0\u1edbc cu\u1ed1i c\u00f9ng n\u00e0y, th\u00e0nh vi\u00ean ban gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd ti\u1ebfn h\u00e0nh so\u00e1t x\u00e9t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 l\u00e0m vi\u1ec7c c\u1ee7a nh\u00f3m ki\u1ec3m to\u00e1n. Vi\u1ec7c so\u00e1t x\u00e9t \u0111\u1ed9c l\u1eadp n\u00e0y \u0111\u1ea3m b\u1ea3o m\u1ecdi th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u1ec1u tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp Th\u01b0 gi\u1ea3i tr\u00ecnh c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p k\u00fd x\u00e1c nh\u1eadn v\u1ec1 c\u00e1c th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c \u00fd ki\u1ebfn kh\u00e1c bi\u1ec7t gi\u1eefa nh\u00f3m ki\u1ec3m to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd \u0111\u00f3ng d\u1ea5u ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ch\u00ednh th\u1ee9c theo s\u1ed1 l\u01b0\u1ee3ng b\u1ea3n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e0n giao b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p k\u00e8m theo th\u01b0 qu\u1ea3n l\u00fd (n\u1ebfu c\u00f3) ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m y\u1ebfu trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c k\u00fd \u0111\u00f3ng d\u1ea5u ph\u00e1t h\u00e0nh v\u00e0 b\u00e0n giao cho doanh nghi\u1ec7p theo s\u1ed1 l\u01b0\u1ee3ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng b\u00e1o c\u00e1o n\u00e0y \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf, s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_so_sanh_chi_phi_kiem_toan_doc_lap_moi_nhat_giua_cac_phan_nhom_cong_ty_kiem_toan\"><\/span><b>B\u1ea3ng so s\u00e1nh chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t gi\u1eefa c\u00e1c ph\u00e2n nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 m\u1ed9t trong nh\u1eefng ti\u00eau ch\u00ed quan tr\u1ecdng khi doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, m\u1ee9c ph\u00ed gi\u1eefa c\u00e1c nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 do quy m\u00f4, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng, ph\u01b0\u01a1ng ph\u00e1p tri\u1ec3n khai v\u00e0 m\u1ee9c \u0111\u1ed9 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng so s\u00e1nh chi ph\u00ed v\u00e0 gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1eebng nh\u00f3m \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n 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 so s\u00e1nh chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t gi\u1eefa c\u00e1c ph\u00e2n nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0110i\u1ec3m So S\u00e1nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m C\u00f4ng Ty Ki\u1ec3m To\u00e1n Qu\u1ed1c T\u1ebf (Big 4)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m C\u00f4ng Ty Ki\u1ec3m To\u00e1n C\u1ea5p 2 (Tier 2)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m C\u00f4ng Ty Ki\u1ec3m To\u00e1n N\u1ed9i \u0110\u1ecba Uy T\u00edn (Nh\u01b0 MAN)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n kh\u00fac kh\u00e1ch h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, c\u00f4ng ty ni\u00eam y\u1ebft l\u1edbn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u1ea1i ch\u00fang quy m\u00f4 trung b\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u1eeba v\u00e0 l\u1edbn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t cao (Th\u01b0\u1eddng t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao (Th\u01b0\u1eddng t\u1eeb 80 tri\u1ec7u \u0111\u1ebfn 180 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p l\u00fd, t\u1ed1i \u01b0u (Th\u01b0\u1eddng t\u1eeb 25 tri\u1ec7u \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 am hi\u1ec3u r\u1ee7i ro thu\u1ebf Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1i qu\u00e1t theo chu\u1ea9n qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1 t\u1ed1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t s\u00e2u s\u1eafc nh\u1edd \u0111\u1ed9i ng\u0169 chuy\u00ean gia b\u1ea3n \u0111\u1ecba l\u00e2u n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian ph\u1ea3n h\u1ed3i v\u00e0 h\u1ed7 tr\u1ee3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh h\u00e0nh ch\u00ednh ph\u1ee9c t\u1ea1p, ph\u1ea3n h\u1ed3i ch\u1eadm<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u7b49\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nhanh ch\u00f3ng, linh ho\u1ea1t v\u00e0 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp 24\/7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_toan_toan_dien_tu_MAN_%E2%80%93_Master_Accountant_Network_giup_toi_uu_chi_phi\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_chuyen_mon_cua_doi_ngu_chuyen_gia_MAN_voi_hon_30_nam_kinh_nghiem\"><\/span><b>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi l\u1ef1a ch\u1ecdn <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-doc-lap\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, c\u00e1c doanh nghi\u1ec7p lu\u00f4n t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c kh\u00f4ng ch\u1ec9 th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ed1 li\u1ec7u \u0111\u01a1n thu\u1ea7n m\u00e0 c\u00f2n c\u00f3 kh\u1ea3 n\u0103ng t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p. T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng th\u1ebf m\u1ea1nh v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam v\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf uy t\u00edn (ACCA, CPA Australia).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf, c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf li\u00ean t\u1ee5c thay \u0111\u1ed5i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n hi\u1ec7n \u0111\u1ea1i, t\u1eadp trung v\u00e0o \u0111\u00e1nh gi\u00e1 r\u1ee7i ro tr\u1ecdng y\u1ebfu \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng t\u01b0 v\u1ea5n c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh v\u1eadn h\u00e0nh ngay trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m l\u00e2u n\u0103m gi\u00fap c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i MAN nhanh ch\u00f3ng ph\u00e1t hi\u1ec7n c\u00e1c l\u1ed7 h\u1ed5ng trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t ph\u1ea3i \u0111i k\u00e8m v\u1edbi gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c, \u0111\u00f3 l\u00e0 s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra thu\u1ebf th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_bao_mat_thong_tin_va_trach_nhiem_phap_ly_vung_chac_tu_MAN\"><\/span><b>Cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1eefng ch\u1eafc t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh l\u00e0 t\u00e0i s\u1ea3n v\u00f4 gi\u00e1 v\u00e0 tuy\u1ec7t m\u1eadt. Vi\u1ec7c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thue-kiem-toan-doc-lap\/\"><span style=\"font-weight: 400;\">thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00f2i h\u1ecfi s\u1ef1 tin t\u01b0\u1edfng t\u1ed1i \u0111a gi\u1eefa hai b\u00ean v\u1ec1 t\u00ednh b\u1ea3o m\u1eadt th\u00f4ng tin trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u00e0 c\u1ea3 sau khi h\u1ee3p \u0111\u1ed3ng k\u1ebft th\u00fac.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cam k\u1ebft t\u1eeb MAN &#8211; Master Accountant Network v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i<\/b><span style=\"font-weight: 400;\">: To\u00e0n b\u1ed9 d\u1eef li\u1ec7u k\u1ebf to\u00e1n, th\u00f4ng tin kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y ch\u1ee7 b\u1ea3o m\u1eadt v\u00e0 ch\u1ec9 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd r\u00f5 r\u00e0ng<\/b><span style=\"font-weight: 400;\">: MAN ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u00ednh trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u01b0a ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u00ednh s\u00e1ch b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i<\/b><span style=\"font-weight: 400;\">: Cam k\u1ebft b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t cho doanh nghi\u1ec7p n\u1ebfu x\u1ea3y ra sai s\u00f3t k\u1ef9 thu\u1eadt xu\u1ea5t ph\u00e1t t\u1eeb l\u1ed7i ch\u1ee7 quan c\u1ee7a nh\u00f3m ki\u1ec3m to\u00e1n vi\u00ean MAN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u sau ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN lu\u00f4n \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh chi ti\u1ebft s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00e1c \u0111o\u00e0n thanh tra \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network cam k\u1ebft tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1ec1 t\u00ednh b\u1ea3o m\u1eadt. \u0110\u1ed3ng th\u1eddi, ch\u00fang t\u00f4i lu\u00f4n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd ho\u00e0n to\u00e0n \u0111\u1ed1i v\u1edbi c\u00e1c \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c b\u00ean th\u1ee9 ba.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_rong_khap_toan_quoc_tu_Quan_1_Quan_7_TPHCM_den_Binh_Duong\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n r\u1ed9ng kh\u1eafp to\u00e0n qu\u1ed1c t\u1eeb Qu\u1eadn 1, Qu\u1eadn 7, TP.HCM \u0111\u1ebfn B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ng\u00e0y c\u00e0ng cao c\u1ee7a c\u00e1c doanh nghi\u1ec7p, MAN cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c. Ch\u00fang t\u00f4i t\u1eadp trung ph\u1ee5c v\u1ee5 m\u1ea1nh m\u1ebd t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m kinh t\u1ebf ph\u00eda Nam, n\u01a1i t\u1eadp trung nhi\u1ec1u doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c khu c\u00f4ng nghi\u1ec7p l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN lu\u00f4n s\u1eb5n s\u00e0ng di chuy\u1ec3n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t v\u00e0 ki\u1ec3m k\u00ea nhanh ch\u00f3ng. S\u1ef1 hi\u1ec7n di\u1ec7n \u0111\u1ecba ph\u01b0\u01a1ng m\u1ea1nh m\u1ebd n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt c\u00e1c chi ph\u00ed \u0111i l\u1ea1i, \u0103n \u1edf c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t cho doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Cach_MAN_xu_ly_rui_ro_thue_lon_cho_mot_doanh_nghiep_FDI_tai_Binh_Duong\"><\/span><b>Case Study: C\u00e1ch MAN x\u1eed l\u00fd r\u1ee7i ro thu\u1ebf l\u1edbn cho m\u1ed9t doanh nghi\u1ec7p FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u00e0o cu\u1ed1i n\u0103m ngo\u00e1i, m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t FDI t\u1ea1i Khu c\u00f4ng nghi\u1ec7p VSIP, B\u00ecnh D\u01b0\u01a1ng \u0111\u00e3 li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network trong t\u00ecnh tr\u1ea1ng lo l\u1eafng. Doanh nghi\u1ec7p n\u00e0y \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ed9t k\u1ef3 thanh tra thu\u1ebf nh\u01b0ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n trong 3 n\u0103m li\u00ean ti\u1ebfp c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u00e2u thu\u1eabn l\u1edbn v\u1ec1 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ecdn m\u1ed9t d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n gi\u00e1 r\u1ebb th\u00f4ng th\u01b0\u1eddng, h\u1ecd s\u1ebd ch\u1ec9 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c. Ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t h\u1ee3p l\u00fd \u0111\u1ec3 m\u1eddi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a MAN v\u00e0o cu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u1eed l\u00fd th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t nhanh hi\u1ec7n tr\u1ea1ng<\/b><span style=\"font-weight: 400;\">: Nh\u00f3m ki\u1ec3m to\u00e1n ph\u00e1t hi\u1ec7n h\u1ec7 th\u1ed1ng ERP c\u1ee7a doanh nghi\u1ec7p thi\u1ebft l\u1eadp sai c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd k\u1ef9 thu\u1eadt chuy\u00ean s\u00e2u<\/b><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c b\u00fat to\u00e1n sai s\u00f3t theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 thu\u1ebf<\/b><span style=\"font-weight: 400;\">: L\u1eadp l\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 chu\u1ea9n b\u1ecb s\u1eb5n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh chi ti\u1ebft g\u1eedi c\u01a1 quan thu\u1ebf B\u00ecnh D\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed7 tr\u1ee3 thanh tra th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">: Tr\u1ef1c ti\u1ebfp c\u1eed chuy\u00ean gia ki\u1ec3m to\u00e1n ng\u1ed3i gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u k\u1ef9 thu\u1eadt v\u1edbi \u0111o\u00e0n thanh tra thu\u1ebf trong su\u1ed1t th\u1eddi gian l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t truy thu thu\u1ebf \u01b0\u1edbc t\u00ednh l\u00ean \u0111\u1ebfn 1,2 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 thanh tra thu\u1ebf di\u1ec5n ra v\u00e0o \u0111\u1ea7u n\u0103m nay. \u0110\u00e2y l\u00e0 minh ch\u1ee9ng r\u00f5 r\u00e0ng cho th\u1ea5y chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho m\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 MAN l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 mang l\u1ea1i hi\u1ec7u qu\u1ea3 b\u1ea3o v\u1ec7 t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng to l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_sai_lam_ve_thue_va_cach_toi_uu_chi_phi_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng sai l\u1ea7m v\u1ec1 thu\u1ebf v\u00e0 c\u00e1ch t\u1ed1i \u01b0u chi ph\u00ed ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_re_chua_chac_da_di_doi_voi_an_toan_trong_dich_vu_kiem_toan\"><\/span><b>T\u1ea1i sao r\u1ebb ch\u01b0a ch\u1eafc \u0111\u00e3 \u0111i \u0111\u00f4i v\u1edbi an to\u00e0n trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p khi t\u00ecm ki\u1ebfm chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t th\u01b0\u1eddng c\u00f3 xu h\u01b0\u1edbng \u01b0u ti\u00ean nh\u1eefng b\u00e1o gi\u00e1 c\u1ef1c th\u1ea5p t\u1eeb c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u00edt t\u00ean tu\u1ed5i. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u00e2y l\u00e0 m\u1ed9t sai l\u1ea7m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n gi\u00e1 si\u00eau r\u1ebb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c ki\u1ec3m tra th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">: Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng xu\u1ed1ng hi\u1ec7n tr\u01b0\u1eddng ki\u1ec3m k\u00ea kho, kh\u00f4ng g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecf s\u00f3t c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 thi\u1ebfu kinh nghi\u1ec7m<\/b><span style=\"font-weight: 400;\">: D\u1ef1 \u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c giao cho c\u00e1c tr\u1ee3 l\u00fd ki\u1ec3m to\u00e1n ho\u1eb7c th\u1ef1c t\u1eadp sinh ch\u01b0a c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t s\u00e1t sao c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb<\/b><span style=\"font-weight: 400;\">: Thay v\u00ec h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u, c\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ecdn gi\u1ea3i ph\u00e1p d\u1ec5 nh\u1ea5t l\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u0111\u1ec3 \u0111\u1ea9y m\u1ecdi r\u1ee7i ro ph\u00e1p l\u00fd cho doanh nghi\u1ec7p g\u00e1nh ch\u1ecbu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh sau ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\">: Khi c\u01a1 quan thu\u1ebf v\u00e0o thanh tra v\u00e0 ch\u1ea5t v\u1ea5n v\u1ec1 s\u1ed1 li\u1ec7u, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng t\u1eeb ch\u1ed1i h\u1ed7 tr\u1ee3 ho\u1eb7c y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u00f3ng th\u00eam c\u00e1c kho\u1ea3n ph\u00ed ph\u00e1t sinh r\u1ea5t cao \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng c\u1eaft gi\u1ea3m t\u1ed1i \u0111a th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c \u0111\u1ecba v\u00e0 kh\u00f4ng b\u1ed1 tr\u00ed ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 kinh nghi\u1ec7m so\u00e1t x\u00e9t h\u1ed3 s\u01a1. K\u1ebft qu\u1ea3 l\u00e0 nh\u1eefng l\u1ed7i sai tr\u1ecdng y\u1ebfu v\u1ec1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi, d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t n\u1eb7ng khi thanh tra th\u1ef1c t\u1ebf, s\u1ed1 ti\u1ec1n ph\u1ea1t n\u00e0y th\u01b0\u1eddng g\u1ea5p nhi\u1ec1u l\u1ea7n chi ph\u00ed ki\u1ec3m to\u00e1n ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_khuyen_cua_chuyen_gia_MAN_de_doanh_nghiep_tu_giam_thieu_rui_ro_thue_truoc_khi_kiem_toan\"><\/span><b>L\u1eddi khuy\u00ean c\u1ee7a chuy\u00ean gia MAN \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 b\u01b0\u1edbc chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi nh\u00f3m ki\u1ec3m to\u00e1n v\u00e0o l\u00e0m vi\u1ec7c. Vi\u1ec7c n\u00e0y gi\u00fap gi\u1ea3m b\u1edbt s\u1ed1 ng\u00e0y c\u00f4ng lao \u0111\u1ed9ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, tr\u1ef1c ti\u1ebfp l\u00e0m gi\u1ea3m gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc chu\u1ea9n b\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n th\u00e0nh \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n g\u1eedi v\u00e0 thu h\u1ed3i bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u1edbi t\u1ea5t c\u1ea3 kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p l\u1edbn tr\u01b0\u1edbc k\u1ef3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/b><span style=\"font-weight: 400;\">: L\u1eadp s\u1eb5n k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea, b\u1ea3ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i ng\u00e0y kh\u00f3a s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 th\u1ed1ng h\u00f3a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: S\u1eafp x\u1ebfp to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra, t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng theo th\u1ee9 t\u1ef1 th\u1eddi gian v\u00e0 l\u01b0u tr\u1eef khoa h\u1ecdc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp s\u1eb5n c\u00e1c b\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5<\/b><span style=\"font-weight: 400;\">: Ho\u00e0n thi\u1ec7n c\u00e1c b\u1ea3ng t\u00ednh chi ti\u1ebft v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n v\u00e0 b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u00e1p l\u00fd doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: T\u1eadp h\u1ee3p s\u1eb5n gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, c\u00e1c bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf l\u1edbn ph\u00e1t sinh trong n\u0103m.<\/span><\/li>\n<\/ul>\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 doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p ho\u00e0n t\u1ea5t tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Ngo\u00e0i ra, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u1ecbnh k\u1ef3, s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 chu\u1ea9n b\u1ecb s\u1eb5n c\u00e1c b\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n di\u1ec5n ra v\u00f4 c\u00f9ng thu\u1eadn l\u1ee3i v\u00e0 nhanh ch\u00f3ng.<\/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;\">Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ea7n thi\u1ebft v\u00e0 mang t\u00ednh b\u1eaft bu\u1ed9c ph\u00e1p l\u00fd m\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng trong chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. Vi\u1ec7c hi\u1ec3u r\u00f5 barem gi\u00e1 c\u1ea3 v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh chi ph\u00ed gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p, b\u1ea3o v\u1ec7 an to\u00e0n cho h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro thanh tra thu\u1ebf ph\u1ee9c t\u1ea1p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p c\u1ee7a b\u1ea1n. H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN h\u00f4m nay \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9 mi\u1ec5n ph\u00ed v\u00e0 nh\u1eadn th\u01b0 b\u00e1o gi\u00e1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf t\u1ed1i \u01b0u ri\u00eang cho quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_chi_phi_kiem_toan_doc_lap_moi_nhat\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_doc_lap_moi_nhat_thong_thuong_bao_gom_nhung_khoan_phi_nao\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng kho\u1ea3n ph\u00ed n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean m\u00f4n, ph\u00ed ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o theo s\u1ed1 l\u01b0\u1ee3ng y\u00eau c\u1ea7u v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). Ngo\u00e0i ra, t\u00f9y theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u00e3 bao g\u1ed3m ho\u1eb7c ch\u01b0a bao g\u1ed3m chi ph\u00ed \u0111i l\u1ea1i, \u0103n \u1edf th\u1ef1c \u0111\u1ecba c\u1ee7a \u0111o\u00e0n ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_nen_thay_doi_cong_ty_kiem_toan_hang_nam_de_tim_kiem_muc_phi_re_hon_khong\"><\/span>C\u00f3 n\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m \u0111\u1ec3 t\u00ecm ki\u1ebfm m\u1ee9c ph\u00ed r\u1ebb h\u01a1n 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 kh\u00f4ng n\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c h\u00e0ng n\u0103m ch\u1ec9 \u0111\u1ec3 t\u00ecm ki\u1ebfm m\u1ee9c ph\u00ed r\u1ebb h\u01a1n. Vi\u1ec7c duy tr\u00ec m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn t\u1eeb 2 \u0111\u1ebfn 3 n\u0103m gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u th\u1eddi gian kh\u1ea3o s\u00e1t ban \u0111\u1ea7u c\u1ee7a c\u00e1c n\u0103m sau.                    <\/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_kiem_toan_doc_lap_moi_nhat_cho_doanh_nghiep_FDI_co_cao_hon_doanh_nghiep_trong_nuoc_khong\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t cho doanh nghi\u1ec7p FDI c\u00f3 cao h\u01a1n doanh nghi\u1ec7p trong n\u01b0\u1edbc kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t cho doanh nghi\u1ec7p FDI th\u01b0\u1eddng cao h\u01a1n so v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 c\u00f9ng quy m\u00f4 doanh thu. L\u00fd do l\u00e0 v\u00ec ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI th\u01b0\u1eddng \u0111\u00f2i h\u1ecfi ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 v\u00e0 \u0111\u00f4i khi ph\u1ea3i ph\u00e1t h\u00e0nh th\u00eam b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng ti\u1ebfng Anh g\u1eedi v\u1ec1 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.                    <\/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_the_bi_phat_bao_nhieu_neu_nop_bao_cao_kiem_toan_muon_so_voi_quy_dinh\"><\/span>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t bao nhi\u00eau n\u1ebfu n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mu\u1ed9n so v\u1edbi quy \u0111\u1ecbnh?<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 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, h\u00e0nh vi n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u00e2n \u0111\u1ed1i chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng s\u1edbm \u0111\u1ec3 k\u1ecbp ti\u1ebfn \u0111\u1ed9 n\u1ed9p b\u00e1o c\u00e1o.                    <\/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=\"MAN_co_cung_cap_dich_vu_tu_van_thue_di_kem_trong_hop_dong_kiem_toan_doc_lap_khong\"><\/span>MAN c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf \u0111i k\u00e8m trong h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong ph\u1ea1m vi chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp, MAN kh\u00f4ng th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi v\u1edbi ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, c\u00e1c chuy\u00ean gia c\u1ee7a MAN lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb, t\u01b0 v\u1ea5n \u0111\u1ecbnh h\u01b0\u1edbng gi\u00fap doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng kho\u1ea3n ph\u00ed n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean m\u00f4n, ph\u00ed ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o theo s\u1ed1 l\u01b0\u1ee3ng y\u00eau c\u1ea7u v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). Ngo\u00e0i ra, t\u00f9y theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u00e3 bao g\u1ed3m ho\u1eb7c ch\u01b0a bao g\u1ed3m chi ph\u00ed \u0111i l\u1ea1i, \u0103n \u1edf th\u1ef1c \u0111\u1ecba c\u1ee7a \u0111o\u00e0n ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i doanh nghi\u1ec7p.\"\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\u00f3 n\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m \u0111\u1ec3 t\u00ecm ki\u1ebfm m\u1ee9c ph\u00ed r\u1ebb h\u01a1n 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 kh\u00f4ng n\u00ean thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c h\u00e0ng n\u0103m ch\u1ec9 \u0111\u1ec3 t\u00ecm ki\u1ebfm m\u1ee9c ph\u00ed r\u1ebb h\u01a1n. Vi\u1ec7c duy tr\u00ec m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn t\u1eeb 2 \u0111\u1ebfn 3 n\u0103m gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u th\u1eddi gian kh\u1ea3o s\u00e1t ban \u0111\u1ea7u c\u1ee7a c\u00e1c n\u0103m sau.\"\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\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t cho doanh nghi\u1ec7p FDI c\u00f3 cao h\u01a1n doanh nghi\u1ec7p trong n\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t cho doanh nghi\u1ec7p FDI th\u01b0\u1eddng cao h\u01a1n so v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 c\u00f9ng quy m\u00f4 doanh thu. L\u00fd do l\u00e0 v\u00ec ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI th\u01b0\u1eddng \u0111\u00f2i h\u1ecfi ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 v\u00e0 \u0111\u00f4i khi ph\u1ea3i ph\u00e1t h\u00e0nh th\u00eam b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng ti\u1ebfng Anh g\u1eedi v\u1ec1 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.\"\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 th\u1ec3 b\u1ecb ph\u1ea1t bao nhi\u00eau n\u1ebfu n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mu\u1ed9n so v\u1edbi quy \u0111\u1ecbnh?\",\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 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, h\u00e0nh vi n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u00e2n \u0111\u1ed1i chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng s\u1edbm \u0111\u1ec3 k\u1ecbp ti\u1ebfn \u0111\u1ed9 n\u1ed9p b\u00e1o c\u00e1o.\"\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\": \"MAN c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf \u0111i k\u00e8m trong h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong ph\u1ea1m vi chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp, MAN kh\u00f4ng th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi v\u1edbi ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, c\u00e1c chuy\u00ean gia c\u1ee7a MAN lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb, t\u01b0 v\u1ea5n \u0111\u1ecbnh h\u01b0\u1edbng gi\u00fap doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.\"\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>Chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp m\u1edbi nh\u1ea5t \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p khi b\u01b0\u1edbc v\u00e0o k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m nay. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd m\u00e0 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[24],"tags":[],"class_list":["post-6096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bang-gia-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6096","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=6096"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6096\/revisions"}],"predecessor-version":[{"id":6102,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6096\/revisions\/6102"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6100"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}