{"id":6479,"date":"2026-07-16T16:10:38","date_gmt":"2026-07-16T09:10:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6479"},"modified":"2026-07-16T16:10:38","modified_gmt":"2026-07-16T09:10:38","slug":"bao-cao-kiem-toan-cua-cong-ty","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/","title":{"rendered":"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty: H\u01b0\u1edbng d\u1eabn tr\u00ecnh b\u00e0y chu\u1ea9n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty kh\u00f4ng ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n k\u1ef9 thu\u1eadt \u0111\u1ec3 n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 l\u00e3nh \u0111\u1ea1o nh\u00ecn th\u1ea5y r\u1ee7i ro th\u1eadt trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. Theo <\/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;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n do ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 l\u1eadp sau khi k\u1ebft th\u00fac cu\u1ed9c ki\u1ec3m to\u00e1n, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd. V\u1edbi ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, hi\u1ec3u \u0111\u00fang c\u1ea5u tr\u00fac v\u0103n b\u1ea3n n\u00e0y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u \u0111\u1ec3 bi\u1ebfn n\u00f3 th\u00e0nh c\u00f4ng c\u1ee5 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1eabn xem b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n nh\u01b0 m\u1ed9t th\u1ee7 t\u1ee5c ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 cu\u1ed1i n\u0103m, trong khi gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t l\u1ea1i n\u1eb1m \u1edf c\u00e1ch tr\u00ecnh b\u00e0y \u0111\u1ec3 l\u00e3nh \u0111\u1ea1o n\u1eafm b\u1eaft v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu trong v\u00e0i ph\u00fat \u0111\u1ea7u. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, t\u1eeb g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n t\u00edch \u0111\u1ecbnh ngh\u0129a, n\u1ed9i dung b\u1eaft bu\u1ed9c, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 k\u1ef9 n\u0103ng tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o sao cho v\u1eeba \u0111\u00fang chu\u1ea9n m\u1ef1c, v\u1eeba d\u1ec5 \u0111\u1ecdc v\u1edbi ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 v\u0103n b\u1ea3n k\u1ebft lu\u1eadn v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, do ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp l\u1eadp theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng, c\u01a1 quan thu\u1ebf v\u00e0 ban l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p, b\u1eaft bu\u1ed9c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt (c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p FDI&#8230;).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea7n tr\u00ecnh b\u00e0y trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m t\u00e0i ch\u00ednh, \u01b0u ti\u00ean l\u00e0m n\u1ed5i b\u1eadt v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu ngay t\u1eeb ph\u1ea7n \u0111\u1ea7u v\u0103n b\u1ea3n g\u1eedi l\u00e3nh \u0111\u1ea1o.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/bao-cao-kiem-toan-cua-cong-ty\/#Bao_cao_kiem_toan_cua_cong_ty_la_gi_Dinh_nghia_theo_phap_luat_hien_hanh\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Phan_biet_bao_cao_kiem_toan_cua_cong_ty_voi_bao_cao_tai_chinh\" >Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Bao_cao_kiem_toan_cua_cong_ty_co_vai_tro_gi_trong_quan_tri_tai_chinh\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Noi_dung_bat_buoc_trong_bao_cao_kiem_toan_cua_cong_ty_gom_nhung_gi\" >N\u1ed9i dung b\u1eaft bu\u1ed9c trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Ai_chiu_trach_nhiem_lap_va_ky_bao_cao_kiem_toan_cua_cong_ty\" >Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Doanh_nghiep_nao_bat_buoc_phai_co_bao_cao_kiem_toan_cua_cong_ty_hang_nam\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty h\u00e0ng n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Cac_van_ban_phap_luat_lien_quan_den_bao_cao_kiem_toan_cua_cong_ty\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/a><\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Lam_sao_trinh_bay_bao_cao_kiem_toan_cua_cong_ty_de_noi_bat_van_de_trong_yeu\" >L\u00e0m sao tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 n\u1ed5i b\u1eadt v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu?<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Ap_dung_nguyen_tac_trinh_bay_theo_muc_do_uu_tien\" >\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y theo m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Su_dung_bang_phan_loai_muc_do_rui_ro\" >S\u1eed d\u1ee5ng b\u1ea3ng ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Dien_giai_thuat_ngu_chuyen_mon_cho_nguoi_khong_chuyen\" >Di\u1ec5n gi\u1ea3i thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n cho ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Case_Study_Doanh_nghiep_bat_dong_san_tai_TPHCM_trinh_bay_bao_cao_kiem_toan_ra_sao\" >Case Study: Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i TP.HCM tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n 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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Boi_canh\" >B\u1ed1i c\u1ea3nh<\/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\/bao-cao-kiem-toan-cua-cong-ty\/#Xu_ly_theo_tu_van_tu_MAN\" >X\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Ket_qua_do_luong_duoc\" >K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Bang_so_sanh_cac_loai_y_kien_kiem_toan_thuong_gap\" >B\u1ea3ng so s\u00e1nh c\u00e1c lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_trinh_bay_bao_cao_kiem_toan_cua_cong_ty\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_cua_cong_ty\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Bao_cao_kiem_toan_cua_cong_ty_gom_nhung_loai_y_kien_nao\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty g\u1ed3m nh\u1eefng lo\u1ea1i \u00fd ki\u1ebfn n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Ai_duoc_phep_ky_bao_cao_kiem_toan_cua_cong_ty\" >Ai \u0111\u01b0\u1ee3c ph\u00e9p k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Doanh_nghiep_nao_bat_buoc_phai_co_bao_cao_kiem_toan_hang_nam\" >Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Khong_nop_bao_cao_kiem_toan_dung_han_bi_phat_bao_nhieu\" >Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00fang h\u1ea1n b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-cua-cong-ty\/#Lam_sao_trinh_bay_bao_cao_kiem_toan_de_lanh_dao_de_nam_bat_van_de_trong_yeu\" >L\u00e0m sao tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ec3 l\u00e3nh \u0111\u1ea1o d\u1ec5 n\u1eafm b\u1eaft v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_cua_cong_ty_la_gi_Dinh_nghia_theo_phap_luat_hien_hanh\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6481\" aria-describedby=\"caption-attachment-6481\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6481\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh.jpg\" alt=\"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-cua-cong-ty-la-gi_-Dinh-nghia-theo-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6481\" class=\"wp-caption-text\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 12 \u0110i\u1ec1u 5 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/luat-kiem-toan-doc-lap-2011\/\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n do ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ho\u1eb7c chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u1eadp ra sau khi ho\u00e0n t\u1ea5t vi\u1ec7c ki\u1ec3m to\u00e1n. V\u0103n b\u1ea3n n\u00e0y tr\u00ecnh b\u00e0y \u00fd ki\u1ebfn chuy\u00ean m\u00f4n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng n\u1ed9i dung kh\u00e1c \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn, \u0111\u00e2y l\u00e0 b\u1ea3n k\u1ebft lu\u1eadn \u0111\u1ed9c l\u1eadp tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi: s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u00f4ng ty c\u00f4ng b\u1ed1 c\u00f3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf hay kh\u00f4ng. Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, vi\u1ec7c \u0111\u00f3 thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p. Vai tr\u00f2 c\u1ee7a h\u1ecd l\u00e0 ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn kh\u00e1ch quan d\u1ef1a tr\u00ean b\u1eb1ng ch\u1ee9ng thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_bao_cao_kiem_toan_cua_cong_ty_voi_bao_cao_tai_chinh\"><\/span><b>Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: do ch\u00ednh doanh nghi\u1ec7p l\u1eadp, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, k\u1ebft qu\u1ea3 kinh doanh, d\u00f2ng ti\u1ec1n trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n: do b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp l\u1eadp, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00eau tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai v\u0103n b\u1ea3n lu\u00f4n \u0111i k\u00e8m nhau khi n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_cua_cong_ty_co_vai_tro_gi_trong_quan_tri_tai_chinh\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi ban l\u00e3nh \u0111\u1ea1o, gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t c\u1ee7a t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c tu\u00e2n th\u1ee7, m\u00e0 \u1edf kh\u1ea3 n\u0103ng c\u1ea3nh b\u00e1o s\u1edbm r\u1ee7i ro. M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ed1t gi\u00fap h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nh\u00ecn th\u1ea5y \u0111i\u1ec3m y\u1ebfu trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi n\u00f3 g\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, qua nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam, ph\u1ea7n l\u1edbn c\u00e1c v\u1ee5 vi\u1ec7c gian l\u1eadn t\u00e0i ch\u00ednh b\u1ecb ph\u00e1t hi\u1ec7n mu\u1ed9n \u0111\u1ec1u c\u00f3 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o n\u1eb1m s\u1eb5n trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc \u0111\u00f3, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ee7 n\u1ed5i b\u1eadt \u0111\u1ec3 l\u00e3nh \u0111\u1ea1o ch\u00fa \u00fd k\u1ecbp th\u1eddi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ch\u1ee9c n\u0103ng c\u1ea3nh b\u00e1o, v\u0103n b\u1ea3n n\u00e0y c\u00f2n ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c \u0111\u00edch sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m c\u0103n c\u1ee9 cho ng\u00e2n h\u00e0ng khi th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c khi doanh nghi\u1ec7p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu ra c\u00f4ng ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng \u0111\u1ed9 tin c\u1eady v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_trong_bao_cao_kiem_toan_cua_cong_ty_gom_nhung_gi\"><\/span><b>N\u1ed9i dung b\u1eaft bu\u1ed9c trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e00 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-la-gi\/\"><span style=\"font-weight: 400;\">b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> h\u1ee3p l\u1ec7 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ea7n theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam. Thi\u1ebfu b\u1ea5t k\u1ef3 ph\u1ea7n n\u00e0o c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn b\u00e1o c\u00e1o b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7 khi c\u01a1 quan ch\u1ee9c n\u0103ng r\u00e0 so\u00e1t.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 hi\u1ec7u ph\u00e1t h\u00e0nh v\u00e0 ti\u00eau \u0111\u1ec1 &#8220;B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi nh\u1eadn b\u00e1o c\u00e1o, th\u01b0\u1eddng l\u00e0 h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c ban gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1edf \u0111\u1ea7u n\u00eau r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb, k\u1ef3 k\u1ebf to\u00e1n v\u00e0 danh m\u1ee5c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean khi \u0111\u01b0a ra \u00fd ki\u1ebfn d\u1ef1a tr\u00ean b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n, ph\u1ea7n \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o quan t\u00e2m nhi\u1ec1u nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd c\u1ee7a hai ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, k\u00e8m s\u1ed1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y l\u1eadp b\u00e1o c\u00e1o v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><b>\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n, ph\u1ea7n c\u1ed1t l\u00f5i c\u1ea7n \u0111\u1ecdc k\u1ef9:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m l\u1edbn: ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n. V\u1edbi nh\u00f3m th\u1ee9 hai, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu ho\u1eb7c kh\u00f4ng thu th\u1eadp \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 k\u1ebft lu\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n sai s\u00f3t \u0111\u00e1ng k\u1ec3. \u0110\u00e2y ch\u00ednh l\u00e0 ph\u1ea7n l\u00e3nh \u0111\u1ea1o c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u00f5 r\u00e0ng nh\u1ea5t, thay v\u00ec \u0111\u1ec3 l\u1eabn trong c\u00e1c \u0111o\u1ea1n v\u0103n k\u1ef9 thu\u1eadt d\u00e0i d\u00f2ng.<\/span><\/p>\n<blockquote><p><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">\u80e1\u5fd7\u660e\u5e02\u5341\u5927\u4fe1\u8a89\u5353\u8457\u7684\u4e13\u4e1a\u5ba1\u8ba1\u670d\u52a1\u516c\u53f8<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ai_chiu_trach_nhiem_lap_va_ky_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, t\u1ee9c ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA) v\u00e0 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 t\u1ea1i m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p, m\u1edbi c\u00f3 quy\u1ec1n k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. M\u1ed7i b\u00e1o c\u00e1o c\u1ea7n \u0111\u1ee7 hai ch\u1eef k\u00fd, k\u00e8m h\u1ecd t\u00ean v\u00e0 s\u1ed1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 r\u00f5 r\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n qu\u00e1 n\u0103m n\u0103m li\u00ean t\u1ee5c. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng ki\u1ec3m to\u00e1n vi\u00ean qu\u00e1 quen thu\u1ed9c v\u1edbi kh\u00e1ch h\u00e0ng d\u1eabn \u0111\u1ebfn gi\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp trong \u0111\u00e1nh gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 m\u1eddi c\u00f9ng m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch trong hai ho\u1eb7c ba n\u0103m li\u00ean ti\u1ebfp, mi\u1ec5n kh\u00f4ng v\u01b0\u1ee3t m\u1ed1c n\u0103m n\u0103m theo quy \u0111\u1ecbnh. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n l\u01b0u \u00fd m\u1ed1c th\u1eddi gian n\u00e0y khi l\u1ef1a ch\u1ecdn v\u00e0 lu\u00e2n chuy\u1ec3n \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_co_bao_cao_kiem_toan_cua_cong_ty_hang_nam\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty h\u00e0ng n\u0103m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c nh\u00f3m sau thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c:<\/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\/\"><span style=\"font-weight: 400;\">\u5916\u5546\u6295\u8d44\u4f01\u4e1a<\/span><\/a><span style=\"font-weight: 400;\"> (FDI).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\uff0c\u5373\u53d1\u884c\u548c\u4ea4\u6613\u8bc1\u5238\u7684\u673a\u6784\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo lu\u1eadt chuy\u00ean ng\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i nh\u00f3m b\u1eaft bu\u1ed9c, nhi\u1ec1u doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u1eeba v\u00e0 nh\u1ecf v\u1eabn ch\u1ee7 \u0111\u1ed9ng thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 t\u0103ng uy t\u00edn khi vay v\u1ed1n ho\u1eb7c g\u1ecdi v\u1ed1n \u0111\u1ea7u t\u01b0, d\u00f9 ph\u00e1p lu\u1eadt kh\u00f4ng y\u00eau c\u1ea7u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_lien_quan_den_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: c\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, v\u00ec chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh ngh\u1ec1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng giai \u0111o\u1ea1n.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i, hi\u1ec7u l\u1ef1c 1\/1\/2012<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 13\/3\/2012<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c90\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n th\u1eddi gian k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 12\/3\/2018<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t khi kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA 700, 705, 706)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u00ecnh th\u00e0nh v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c d\u1ea1ng \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Lam_sao_trinh_bay_bao_cao_kiem_toan_cua_cong_ty_de_noi_bat_van_de_trong_yeu\"><\/span><b>L\u00e0m sao tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 n\u1ed5i b\u1eadt v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6480\" aria-describedby=\"caption-attachment-6480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6480\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu.jpg\" alt=\"L\u00e0m sao tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 n\u1ed5i b\u1eadt v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lam-sao-trinh-bay-bao-cao-kiem-toan-cua-cong-ty-de-noi-bat-van-de-trong-yeu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6480\" class=\"wp-caption-text\">L\u00e0m sao tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 n\u1ed5i b\u1eadt v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 h\u1ea7u h\u1ebft ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1eb7t ra khi chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u g\u1eedi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. V\u1ea5n \u0111\u1ec1 kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c thi\u1ebfu s\u1ed1 li\u1ec7u, m\u00e0 \u1edf c\u00e1ch s\u1eafp x\u1ebfp th\u00f4ng tin khi\u1ebfn l\u00e3nh \u0111\u1ea1o b\u1eadn r\u1ed9n c\u00f3 th\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t trong th\u1eddi gian ng\u1eafn nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_dung_nguyen_tac_trinh_bay_theo_muc_do_uu_tien\"><\/span><b>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y theo m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o theo tr\u00ecnh t\u1ef1 chu\u1ea9n m\u1ef1c t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i, ph\u1ea7n t\u00f3m t\u1eaft g\u1eedi l\u00e3nh \u0111\u1ea1o n\u00ean \u0111\u1eb7t k\u1ebft lu\u1eadn v\u00e0 v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu l\u00ean \u0111\u1ea7u, sau \u0111\u00f3 m\u1edbi \u0111\u1ebfn chi ti\u1ebft k\u1ef9 thu\u1eadt. C\u00e1ch l\u00e0m n\u00e0y gi\u1ed1ng nguy\u00ean t\u1eafc vi\u1ebft tin t\u1ee9c: n\u00eau k\u1ebft qu\u1ea3 tr\u01b0\u1edbc, gi\u1ea3i th\u00edch l\u00fd do sau.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f2ng \u0111\u1ea7u ti\u00ean n\u00ean n\u00eau r\u00f5 lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n: ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c hay t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngay sau \u0111\u00f3 l\u00e0 danh s\u00e1ch t\u1ed1i \u0111a n\u0103m v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu nh\u1ea5t, x\u1ebfp theo m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft k\u1ef9 thu\u1eadt, thuy\u1ebft minh s\u1ed1 li\u1ec7u \u0111\u1ec3 \u1edf ph\u1ea7n ph\u1ee5 l\u1ee5c, kh\u00f4ng \u0111\u01b0a l\u00ean \u0111\u1ea7u t\u00e0i li\u1ec7u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Su_dung_bang_phan_loai_muc_do_rui_ro\"><\/span><b>S\u1eed d\u1ee5ng b\u1ea3ng ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u1ea3ng t\u1ed5ng h\u1ee3p tr\u1ef1c quan gi\u00fap l\u00e3nh \u0111\u1ea1o so s\u00e1nh nhanh gi\u1eefa c\u00e1c ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n, thay v\u00ec ph\u1ea3i \u0111\u1ecdc h\u1ebft v\u0103n b\u1ea3n d\u00e0i. B\u1ea3ng n\u00ean c\u00f3 t\u1ed1i thi\u1ec3u b\u1ed1n c\u1ed9t: v\u1ea5n \u0111\u1ec1 ph\u00e1t hi\u1ec7n, m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh, b\u1ed9 ph\u1eadn li\u00ean quan v\u00e0 \u0111\u1ec1 xu\u1ea5t h\u00e0nh \u0111\u1ed9ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><b>M\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng<\/b><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><b>B\u1ed9 ph\u1eadn li\u00ean quan<\/b><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><b>\u0110\u1ec1 xu\u1ea5t h\u00e0nh \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ed3n kho ch\u01b0a \u0111\u1ed1i chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u9ad8\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">Kho v\u1eadn, K\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea l\u1ea1i trong 15 ng\u00e0y, \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u4e2d\u7b49\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">T\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung h\u1ed3 s\u01a1 tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n ti\u1ebfp theo<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u ch\u01b0a \u0111\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u9ad8\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n, T\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ch\u00ednh s\u00e1ch tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.8537%;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu ch\u01b0a \u0111\u00fang k\u1ef3<\/span><\/td>\n<td style=\"text-align: center; width: 22.6453%;\"><span style=\"font-weight: 400;\">\u4e2d\u7b49\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 18.9379%;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n, Kinh doanh<\/span><\/td>\n<td style=\"text-align: center; width: 30.6613%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh nguy\u00ean t\u1eafc ghi nh\u1eadn theo chu\u1ea9n m\u1ef1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Dien_giai_thuat_ngu_chuyen_mon_cho_nguoi_khong_chuyen\"><\/span><b>Di\u1ec5n gi\u1ea3i thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n cho ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">L\u00e3nh \u0111\u1ea1o kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u00f3 n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n s\u00e2u. Khi nh\u1eafc \u0111\u1ebfn c\u00e1c kh\u00e1i ni\u1ec7m nh\u01b0 &#8220;tr\u1ecdng y\u1ebfu&#8221;, &#8220;b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p&#8221; hay &#8220;c\u01a1 s\u1edf d\u1ed3n t\u00edch&#8221;, ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 n\u00ean k\u00e8m theo m\u1ed9t c\u00e2u gi\u1ea3i th\u00edch ng\u1eafn g\u1ecdn, tr\u00e1nh \u0111\u1ec3 l\u00e3nh \u0111\u1ea1o ph\u1ea3i t\u1ef1 tra c\u1ee9u ho\u1eb7c b\u1ecf qua v\u00ec kh\u00f4ng hi\u1ec3u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Doanh_nghiep_bat_dong_san_tai_TPHCM_trinh_bay_bao_cao_kiem_toan_ra_sao\"><\/span><b>Case Study: Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i TP.HCM tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>B\u1ed1i c\u1ea3nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Y, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i TP.HCM, nh\u1eadn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a \u0111\u1ea7y \u0111\u1ee7. Tr\u01b0\u1edbc \u0111\u00e2y, ph\u00f2ng k\u1ebf to\u00e1n ch\u1ec9 \u0111\u00ednh k\u00e8m to\u00e0n b\u1ed9 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n g\u1ed1c, d\u00e0i h\u01a1n ba m\u01b0\u01a1i trang, v\u00e0o email g\u1eedi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 kh\u00f4ng c\u00f3 ph\u1ea7n t\u00f3m t\u1eaft ri\u00eang.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_theo_tu_van_tu_MAN\"><\/span><b>X\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n ba thay \u0111\u1ed5i: x\u00e2y d\u1ef1ng m\u1ed9t trang t\u00f3m t\u1eaft \u0111i\u1ec1u h\u00e0nh \u0111\u1eb7t \u1edf \u0111\u1ea7u t\u00e0i li\u1ec7u g\u1eedi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, n\u00eau r\u00f5 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u00e0 s\u1ed1 ti\u1ec1n \u1ea3nh h\u01b0\u1edfng \u01b0\u1edbc t\u00ednh; l\u1eadp b\u1ea3ng ph\u00e2n lo\u1ea1i r\u1ee7i ro theo m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean nh\u01b0 m\u00f4 t\u1ea3 \u1edf ph\u1ea7n tr\u00ean; t\u1ed5 ch\u1ee9c bu\u1ed5i tr\u00ecnh b\u00e0y tr\u1ef1c ti\u1ebfp m\u01b0\u1eddi l\u0103m ph\u00fat tr\u01b0\u1edbc cu\u1ed9c h\u1ecdp h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u1ec3 gi\u1ea3i th\u00edch c\u00e1c thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_do_luong_duoc\"><\/span><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb n\u1eafm b\u1eaft v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu gi\u1ea3m t\u1eeb kho\u1ea3ng ba m\u01b0\u01a1i ph\u00fat \u0111\u1ecdc t\u00e0i li\u1ec7u xu\u1ed1ng c\u00f2n d\u01b0\u1edbi m\u01b0\u1eddi ph\u00fat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t x\u1eed l\u00fd ngay trong cu\u1ed9c h\u1ecdp, thay v\u00ec ph\u1ea3i ch\u1edd th\u00eam m\u1ed9t k\u1ef3 h\u1ecdp b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ban ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty \u00e1p d\u1ee5ng m\u1eabu t\u00f3m t\u1eaft n\u00e0y cho c\u00e1c k\u1ef3 ki\u1ec3m to\u00e1n ti\u1ebfp theo, k\u1ec3 c\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u1eefa n\u0103m.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_loai_y_kien_kiem_toan_thuong_gap\"><\/span><b>B\u1ea3ng so s\u00e1nh c\u00e1c lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh b\u1ed1n lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1eb7p theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n. B\u1ea3ng gi\u00fap l\u00e3nh \u0111\u1ea1o nhanh ch\u00f3ng nh\u1eadn di\u1ec7n \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u1ee7a t\u1eebng lo\u1ea1i \u00fd ki\u1ebfn v\u00e0 m\u1ee9c \u0111\u1ed9 c\u1ea3nh b\u00e1o t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng so s\u00e1nh c\u00e1c lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1eb7p<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><b>\u610f\u89c1\u7c7b\u578b<\/b><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><b>\u4f55\u65f6\u7533\u8bf7<\/b><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><b>M\u1ee9c \u0111\u1ed9 c\u1ea3nh b\u00e1o cho l\u00e3nh \u0111\u1ea1o<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b8c\u5168\u63a5\u53d7<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p, kh\u00f4ng c\u1ea7n h\u00e0nh \u0111\u1ed9ng kh\u1ea9n c\u1ea5p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u610f\u89c1\u4e4b\u5916<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu nh\u01b0ng kh\u00f4ng lan t\u1ecfa to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">Trung b\u00ecnh, c\u1ea7n x\u1eed l\u00fd v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c n\u00eau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u53cd\u5bf9\u610f\u89c1<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">Sai s\u00f3t tr\u1ecdng y\u1ebfu v\u00e0 lan t\u1ecfa, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">Cao, c\u1ea7n r\u00e0 so\u00e1t to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">\u62d2\u7edd\u7f6e\u8bc4<\/span><\/td>\n<td style=\"width: 41.5832%; text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng thu th\u1eadp \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 k\u1ebft lu\u1eadn<\/span><\/td>\n<td style=\"width: 36.0721%; text-align: center;\"><span style=\"font-weight: 400;\">Cao, c\u1ea7n l\u00e0m r\u00f5 nguy\u00ean nh\u00e2n thi\u1ebfu h\u1ed3 s\u01a1 ngay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_trinh_bay_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho l\u00e3nh \u0111\u1ea1o.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Ch\u00f4n v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu trong ph\u1ea7n ph\u1ee5 l\u1ee5c: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng g\u1eedi nguy\u00ean v\u0103n b\u1ea3n b\u00e1o c\u00e1o g\u1ed1c m\u00e0 kh\u00f4ng t\u00e1ch ph\u1ea7n t\u00f3m t\u1eaft \u0111i\u1ec1u h\u00e0nh. K\u1ebft qu\u1ea3 l\u00e0 l\u00e3nh \u0111\u1ea1o b\u1eadn r\u1ed9n c\u00f3 th\u1ec3 b\u1ecf s\u00f3t c\u1ea3nh b\u00e1o quan tr\u1ecdng n\u1eb1m \u1edf trang hai m\u01b0\u01a1i trong khi cu\u1ed9c h\u1ecdp ch\u1ec9 k\u00e9o d\u00e0i ba m\u01b0\u01a1i ph\u00fat.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: S\u1eed d\u1ee5ng thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n kh\u00f4ng gi\u1ea3i th\u00edch: <\/b><span style=\"font-weight: 400;\">C\u00e1c c\u1ee5m t\u1eeb nh\u01b0 &#8220;c\u01a1 s\u1edf d\u1ed3n t\u00edch&#8221;, &#8220;tr\u1ecdng y\u1ebfu t\u1ed5ng th\u1ec3&#8221; hay &#8220;ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb&#8221; quen thu\u1ed9c v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean nh\u01b0ng xa l\u1ea1 v\u1edbi l\u00e3nh \u0111\u1ea1o ng\u00e0nh kh\u00e1c. Thi\u1ebfu ph\u1ea7n di\u1ec5n gi\u1ea3i khi\u1ebfn th\u00f4ng \u0111i\u1ec7p c\u1ea3nh b\u00e1o b\u1ecb hi\u1ec3u sai ho\u1eb7c b\u1ecb b\u1ecf qua.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Kh\u00f4ng ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean r\u1ee7i ro: <\/b><span style=\"font-weight: 400;\">Khi t\u1ea5t c\u1ea3 ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea ngang h\u00e0ng, l\u00e3nh \u0111\u1ea1o kh\u00f3 x\u00e1c \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1 n\u00e0o c\u1ea7n x\u1eed l\u00fd tr\u01b0\u1edbc. Vi\u1ec7c thi\u1ebfu b\u1ea3ng ph\u00e2n lo\u1ea1i theo m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd b\u1ecb tr\u00ec ho\u00e3n.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Thi\u1ebfu \u0111\u1ec1 xu\u1ea5t h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3: <\/b><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ch\u1ec9 n\u00eau v\u1ea5n \u0111\u1ec1 m\u00e0 kh\u00f4ng k\u00e8m \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd khi\u1ebfn l\u00e3nh \u0111\u1ea1o ph\u1ea3i t\u1ef1 t\u00ecm gi\u1ea3i ph\u00e1p ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung, k\u00e9o d\u00e0i th\u1eddi gian ra quy\u1ebft \u0111\u1ecbnh. Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> l\u00e0 lu\u00f4n g\u1eafn m\u1ed7i ph\u00e1t hi\u1ec7n v\u1edbi \u00edt nh\u1ea5t m\u1ed9t khuy\u1ebfn ngh\u1ecb h\u00e0nh \u0111\u1ed9ng r\u00f5 r\u00e0ng, c\u00f3 m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty l\u00e0 t\u00e0i li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t xa m\u1ee5c \u0111\u00edch tu\u00e2n th\u1ee7 h\u00e0nh ch\u00ednh, n\u1ebfu \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u00fang c\u00e1ch. V\u1edbi ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, k\u1ef9 n\u0103ng s\u1eafp x\u1ebfp th\u00f4ng tin theo m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean, s\u1eed d\u1ee5ng b\u1ea3ng ph\u00e2n lo\u1ea1i r\u1ee7i ro v\u00e0 di\u1ec5n gi\u1ea3i thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u00e3nh \u0111\u1ea1o c\u00f3 k\u1ecbp th\u1eddi h\u00e0nh \u0111\u1ed9ng tr\u01b0\u1edbc khi r\u1ee7i ro t\u00e0i ch\u00ednh tr\u1edf n\u00ean nghi\u00eam tr\u1ecdng hay kh\u00f4ng.<\/span><\/p>\n<p><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/cong-ty-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 c\u00e1 nh\u00e2n. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\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> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/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 \u2013 Master Accountant Network\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 L\u00ea Ho\u00e0ng Tuy\u00ean\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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_cua_cong_ty\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty<\/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=\"Bao_cao_kiem_toan_cua_cong_ty_gom_nhung_loai_y_kien_nao\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty g\u1ed3m nh\u1eefng lo\u1ea1i \u00fd ki\u1ebfn n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ed1n lo\u1ea1i: ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c v\u00e0 t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn. M\u1ee9c \u0111\u1ed9 c\u1ea3nh b\u00e1o cho l\u00e3nh \u0111\u1ea1o t\u0103ng d\u1ea7n theo th\u1ee9 t\u1ef1 n\u00e0y.                    <\/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=\"Ai_duoc_phep_ky_bao_cao_kiem_toan_cua_cong_ty\"><\/span>Ai \u0111\u01b0\u1ee3c ph\u00e9p k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 ch\u1ee9ng ch\u1ec9 CPA, \u0111\u0103ng k\u00fd t\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p. M\u1ed7i b\u00e1o c\u00e1o c\u1ea7n \u0111\u1ee7 hai ch\u1eef k\u00fd k\u00e8m s\u1ed1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1.                    <\/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_nao_bat_buoc_phai_co_bao_cao_kiem_toan_hang_nam\"><\/span>Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m?<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 FDI, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011.                    <\/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=\"Khong_nop_bao_cao_kiem_toan_dung_han_bi_phat_bao_nhieu\"><\/span>Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00fang h\u1ea1n b\u1ecb ph\u1ea1t bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, m\u1ee9c ph\u1ea1t t\u1eeb 10.000.000 \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c ch\u1eadm t\u1eeb ba th\u00e1ng tr\u1edf l\u00ean.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_sao_trinh_bay_bao_cao_kiem_toan_de_lanh_dao_de_nam_bat_van_de_trong_yeu\"><\/span>L\u00e0m sao tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ec3 l\u00e3nh \u0111\u1ea1o d\u1ec5 n\u1eafm b\u1eaft v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1eb7t k\u1ebft lu\u1eadn v\u00e0 t\u1ed1i \u0111a n\u0103m v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu l\u00ean \u0111\u1ea7u t\u00e0i li\u1ec7u, d\u00f9ng b\u1ea3ng ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, di\u1ec5n gi\u1ea3i thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n v\u00e0 lu\u00f4n k\u00e8m \u0111\u1ec1 xu\u1ea5t h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 cho t\u1eebng ph\u00e1t hi\u1ec7n.                    <\/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\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty g\u1ed3m nh\u1eefng lo\u1ea1i \u00fd ki\u1ebfn n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ed1n lo\u1ea1i: ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c v\u00e0 t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn. 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