{"id":6753,"date":"2026-10-02T15:53:15","date_gmt":"2026-10-02T08:53:15","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6753"},"modified":"2026-10-02T15:53:15","modified_gmt":"2026-10-02T08:53:15","slug":"dich-vu-kiem-toan-nghe-an","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p t\u1ea1i VSIP Ngh\u1ec7 An, Khu kinh t\u1ebf \u0110\u00f4ng Nam v\u00e0 c\u00e1c khu c\u00f4ng nghi\u1ec7p m\u1edbi quanh khu v\u1ef1c Vinh. L\u00e0n s\u00f3ng d\u1ef1 \u00e1n \u0111i\u1ec7n t\u1eed, linh ki\u1ec7n v\u00e0 ch\u1ebf bi\u1ebfn c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i k\u00e9o theo ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m theo \u0110i\u1ec1u 37 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15. Doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m to\u00e1n khi thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 40 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng theo kho\u1ea3n 3 \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m t\u00e0i ch\u00ednh 2026 c\u00f2n c\u00f3 th\u00eam \u00e1p l\u1ef1c m\u1edbi. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> thay th\u1ebf <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb 1\/1\/2026, trong khi Lu\u1eadt Thu\u1ebf TNDN 2025 thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> t\u1ed5ng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, quy tr\u00ecnh chu\u1ea9n, chi ph\u00ed tham kh\u1ea3o v\u00e0 c\u00e1c r\u1ee7i ro thu\u1ebf m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng ph\u00e1t hi\u1ec7n \u1edf doanh nghi\u1ec7p Ngh\u1ec7 An.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Dich_vu_kiem_toan_Nghe_An_la_gi_va_dua_tren_can_cu_phap_ly_nao\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Doanh_nghiep_nao_tai_Nghe_An_bat_buoc_su_dung_dich_vu_kiem_toan\" >Doanh nghi\u1ec7p n\u00e0o t\u1ea1i Ngh\u1ec7 An b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n?<\/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\/dich-vu-kiem-toan-nghe-an\/#Khong_kiem_toan_hoac_kiem_toan_sai_quy_dinh_bi_phat_bao_nhieu\" >Kh\u00f4ng ki\u1ec3m to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n sai quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/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\/dich-vu-kiem-toan-nghe-an\/#Quy_trinh_dich_vu_kiem_toan_Nghe_An_dien_ra_theo_nhung_buoc_nao\" >Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An di\u1ec5n ra theo nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Buoc_1_Khao_sat_va_danh_gia_chap_nhan_hop_dong\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5p nh\u1eadn h\u1ee3p \u0111\u1ed3ng<\/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\/dich-vu-kiem-toan-nghe-an\/#Buoc_2_Ky_hop_dong_va_lap_ke_hoach_kiem_toan\" >B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Buoc_3_Chung_kien_kiem_ke_cuoi_nam\" >B\u01b0\u1edbc 3: Ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Buoc_4_Kiem_toan_tai_hien_truong\" >B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Buoc_5_Tong_hop_but_toan_dieu_chinh_va_trao_doi_voi_ban_giam_doc\" >B\u01b0\u1edbc 5: T\u1ed5ng h\u1ee3p b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 trao \u0111\u1ed5i v\u1edbi ban gi\u00e1m \u0111\u1ed1c<\/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\/dich-vu-kiem-toan-nghe-an\/#Buoc_6_Phat_hanh_du_thao_va_bao_cao_kiem_toan_chinh_thuc\" >B\u01b0\u1edbc 6: Ph\u00e1t h\u00e0nh d\u1ef1 th\u1ea3o v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n 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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Buoc_7_Thu_quan_ly_va_ho_tro_sau_kiem_toan\" >B\u01b0\u1edbc 7: Th\u01b0 qu\u1ea3n l\u00fd v\u00e0 h\u1ed7 tr\u1ee3 sau 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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#MAN_xu_ly_nhung_van_de_gi_khi_cung_cap_dich_vu_kiem_toan_Nghe_An\" >MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Chi_phi_dich_vu_kiem_toan_Nghe_An_nam_2026_la_bao_nhieu\" >Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Vi_sao_doanh_nghiep_co_the_tin_tuong_nang_luc_kiem_toan_cua_MAN\" >V\u00ec sao doanh nghi\u1ec7p c\u00f3 th\u1ec3 tin t\u01b0\u1edfng n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n c\u1ee7a MAN?<\/a><\/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\/dich-vu-kiem-toan-nghe-an\/#MAN_phuc_vu_dich_vu_kiem_toan_Nghe_An_va_cac_khu_vuc_nao\" >MAN ph\u1ee5c v\u1ee5 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An v\u00e0 c\u00e1c khu v\u1ef1c n\u00e0o?<\/a><\/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\/dich-vu-kiem-toan-nghe-an\/#Case_study_Doanh_nghiep_FDI_tai_Nghe_An_xu_ly_rui_ro_thue_nam_dau_kiem_toan_ra_sao\" >Case study: Doanh nghi\u1ec7p FDI t\u1ea1i Ngh\u1ec7 An x\u1eed l\u00fd r\u1ee7i ro thu\u1ebf n\u0103m \u0111\u1ea7u 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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Boi_canh\" >\u80cc\u666f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Van_de_phat_hien\" >\u68c0\u6d4b\u95ee\u9898<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Cach_xu_ly_va_ket_qua\" >C\u00e1ch x\u1eed l\u00fd v\u00e0 k\u1ebft qu\u1ea3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Nhan_dinh_chuyen_gia_Doanh_nghiep_Nghe_An_thuong_vap_phai_rui_ro_gi_khi_kiem_toan\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p Ngh\u1ec7 An th\u01b0\u1eddng v\u1ea5p ph\u1ea3i r\u1ee7i ro g\u00ec khi ki\u1ec3m to\u00e1n?<\/a><\/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\/dich-vu-kiem-toan-nghe-an\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Nghe_An\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Dich_vu_kiem_toan_Nghe_An_mat_bao_lau_de_hoan_thanh\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An m\u1ea5t bao l\u00e2u \u0111\u1ec3 ho\u00e0n th\u00e0nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Han_nop_bao_cao_tai_chinh_da_kiem_toan_la_khi_nao\" >H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Doanh_nghiep_nho_tai_Nghe_An_co_bat_buoc_kiem_toan_khong\" >Doanh nghi\u1ec7p nh\u1ecf t\u1ea1i Ngh\u1ec7 An c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Co_the_thue_cong_ty_kiem_toan_o_tinh_khac_thuc_hien_dich_vu_kiem_toan_Nghe_An_khong\" >C\u00f3 th\u1ec3 thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n \u1edf t\u1ec9nh kh\u00e1c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An 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\/dich-vu-kiem-toan-nghe-an\/#Bao_cao_kiem_toan_co_y_kien_ngoai_tru_anh_huong_the_nao\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-nghe-an\/#Phi_kiem_toan_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\" >\u5ba1\u8ba1\u8d39\u7528\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u4ee5\u6263\u9664\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Nghe_An_la_gi_va_dua_tren_can_cu_phap_ly_nao\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6754\" aria-describedby=\"caption-attachment-6754\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6754\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Nghe-An-la-gi-va-dua-tren-can-cu-phap-ly-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Nghe-An-la-gi-va-dua-tren-can-cu-phap-ly-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Nghe-An-la-gi-va-dua-tren-can-cu-phap-ly-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Nghe-An-la-gi-va-dua-tren-can-cu-phap-ly-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Nghe-An-la-gi-va-dua-tren-can-cu-phap-ly-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dich-vu-kiem-toan-Nghe-An-la-gi-va-dua-tren-can-cu-phap-ly-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6754\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u00e0n v\u1ec1 quy tr\u00ecnh hay chi ph\u00ed, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y. Hi\u1ec3u sai b\u1ea3n ch\u1ea5t l\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a ph\u1ea7n l\u1edbn tranh ch\u1ea5p gi\u1eefa doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 ph\u00e1p l\u00fd, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An l\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo <\/span><b>\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/b><span style=\"font-weight: 400;\">. Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ki\u1ec3m tra s\u1ed1 li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, sau \u0111\u00f3 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n k\u00e8m \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng doanh nghi\u1ec7p n\u00ean n\u1eafm:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15 (hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, trong \u0111\u00f3 \u0110i\u1ec1u 15 li\u1ec7t k\u00ea \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 84\/2016\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA) ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 214\/2012\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p t\u1ea1i Ngh\u1ec7 An \u0111\u1ed3ng nh\u1ea5t hai ho\u1ea1t \u0111\u1ed9ng n\u00e0y. Th\u1ef1c t\u1ebf, ch\u00fang kh\u00e1c nhau v\u1ec1 ch\u1ee7 th\u1ec3, m\u1ee5c ti\u00eau v\u00e0 h\u1ec7 qu\u1ea3.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp: do doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng thu\u00ea, m\u1ee5c ti\u00eau l\u00e0 \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra, thanh tra thu\u1ebf: do c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh, m\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 k\u00e8m quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m giao nhau: b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ea1ch kh\u00f4ng mi\u1ec5n tr\u1eeb vi\u1ec7c ki\u1ec3m tra thu\u1ebf, nh\u01b0ng gi\u00fap h\u1ed3 s\u01a1 minh b\u1ea1ch v\u00e0 r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_tai_Nghe_An_bat_buoc_su_dung_dich_vu_kiem_toan\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o t\u1ea1i Ngh\u1ec7 An b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi doanh nghi\u1ec7p t\u00ecm ki\u1ebfm nhi\u1ec1u nh\u1ea5t, v\u00ec li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 v\u00e0 m\u1ee9c ph\u1ea1t. Theo \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP), c\u00e1c nh\u00f3m sau b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/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;\">, kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ef7 l\u1ec7 v\u1ed1n hay quy m\u00f4. \u0110\u00e2y l\u00e0 nh\u00f3m chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u1ea5t trong nhu c\u1ea7u d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An hi\u1ec7n nay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8\u3001\u8bc1\u5238\u53d1\u884c\u4eba\u548c\u8bc1\u5238\u4ea4\u6613\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 \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u00e0 t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i ki\u1ec3m to\u00e1n c\u1ea3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 14\/4\/2025, b\u1ed5 sung \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP. Theo \u0111\u00f3, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><b>\u5927\u578b\u4f01\u4e1a<\/b><\/a><span style=\"font-weight: 400;\"> ph\u1ea3i <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> h\u1eb1ng n\u0103m, k\u1ec3 c\u1ea3 doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc kh\u00f4ng c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quy m\u00f4 l\u1edbn khi th\u1ecfa m\u00e3n \u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed sau, t\u00ednh theo s\u1ed1 li\u1ec7u n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3: (S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m tr\u00ean 200 ng\u01b0\u1eddi; T\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng. T\u1ed5ng t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng.)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng, doanh nghi\u1ec7p \u0111\u1ea1t ti\u00eau ch\u00ed d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u n\u0103m 2024 ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 tr\u1edf \u0111i. N\u1ebfu 2 n\u0103m li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n th\u1ecfa m\u00e3n ti\u00eau ch\u00ed, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho \u0111\u1ebfn khi \u0111\u1ea1t l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi Ngh\u1ec7 An, quy \u0111\u1ecbnh n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, v\u1eadt li\u1ec7u, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n v\u00e0 th\u01b0\u01a1ng m\u1ea1i c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng. V\u00ed d\u1ee5, m\u1ed9t nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn g\u1ed7 c\u00f3 350 lao \u0111\u1ed9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n 120 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 \u0111\u1ea1t 2 ti\u00eau ch\u00ed, d\u00f9 doanh thu ch\u1ec9 180 t\u1ef7 \u0111\u1ed3ng. C\u00e1c chuy\u00ean gia t\u1ea1i MAN l\u01b0u \u00fd doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t ba ch\u1ec9 ti\u00eau n\u00e0y ngay khi kh\u00f3a s\u1ed5, v\u00ec nhi\u1ec1u \u0111\u01a1n v\u1ecb ch\u1ec9 ph\u00e1t hi\u1ec7n m\u00ecnh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c khi \u0111\u00e3 s\u00e1t h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i nh\u00f3m b\u1eaft bu\u1ed9c, nhi\u1ec1u doanh nghi\u1ec7p t\u01b0 nh\u00e2n t\u1ea1i Ngh\u1ec7 An v\u1eabn ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n. L\u00fd do ph\u1ed5 bi\u1ebfn: ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u khi x\u00e9t h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng, \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u khi k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, ho\u1eb7c chu\u1ea9n b\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/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=\"Khong_kiem_toan_hoac_kiem_toan_sai_quy_dinh_bi_phat_bao_nhieu\"><\/span><b>Kh\u00f4ng ki\u1ec3m to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n sai quy \u0111\u1ecbnh b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh. M\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n h\u1ee3p l\u1ec7 c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0 v\u00e0 h\u1ed3 s\u01a1 vay v\u1ed1n c\u00f9ng b\u1ecb \u0111\u00ecnh tr\u1ec7.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 35.6713%;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"text-align: center; width: 31.4629%;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<td style=\"text-align: center; width: 31.9639%;\"><b>H\u1eadu qu\u1ea3 ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.6713%;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c nh\u01b0ng kh\u00f4ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 31.4629%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 31.9639%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n 40 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng, bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.6713%;\"><span style=\"font-weight: 400;\">N\u1ed9p, c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"width: 31.4629%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 31.9639%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n, bu\u1ed9c n\u1ed9p v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.6713%;\"><span style=\"font-weight: 400;\">\u7533\u62a5\u4e0d\u5b9e\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\u3002<\/span><\/td>\n<td style=\"width: 31.4629%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i<\/span><\/td>\n<td style=\"width: 31.9639%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% s\u1ed1 thu\u1ebf khai thi\u1ebfu, c\u1ed9ng ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.6713%;\"><span style=\"font-weight: 400;\">H\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf<\/span><\/td>\n<td style=\"width: 31.4629%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i<\/span><\/td>\n<td style=\"width: 31.9639%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t 1 &#8211; 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n, c\u00f3 th\u1ec3 chuy\u1ec3n x\u1eed l\u00fd h\u00ecnh s\u1ef1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng kho\u1ea3n ph\u1ea1t ki\u1ec3m to\u00e1n th\u01b0\u1eddng nh\u1ecf h\u01a1n nhi\u1ec1u so v\u1edbi <\/span><b>r\u1ee7i ro thu\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111i k\u00e8m. Khi kh\u00f4ng c\u00f3 ki\u1ec3m to\u00e1n, sai s\u00f3t v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u01b0\u1eddng ch\u1ec9 l\u1ed9 ra l\u00fac thanh tra, khi ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 t\u00edch l\u0169y nhi\u1ec1u n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_dich_vu_kiem_toan_Nghe_An_dien_ra_theo_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An di\u1ec5n ra theo nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6756\" aria-describedby=\"caption-attachment-6756\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6756\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Nghe-An-dien-ra-theo-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An di\u1ec5n ra theo nh\u1eefng b\u01b0\u1edbc n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Nghe-An-dien-ra-theo-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Nghe-An-dien-ra-theo-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Nghe-An-dien-ra-theo-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Nghe-An-dien-ra-theo-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Quy-trinh-dich-vu-kiem-toan-Nghe-An-dien-ra-theo-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6756\" class=\"wp-caption-text\">Quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An di\u1ec5n ra theo nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n m\u1ef1c kh\u00f4ng b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ebfn v\u0103n ph\u00f2ng. N\u00f3 b\u1eaft \u0111\u1ea7u t\u1eeb l\u00fac hai b\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 th\u1ed1ng nh\u1ea5t ph\u1ea1m vi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh 7 b\u01b0\u1edbc m\u00e0 MAN \u00e1p d\u1ee5ng cho kh\u00e1ch h\u00e0ng t\u1ea1i Ngh\u1ec7 An, b\u00e1m theo chu\u1ea9n m\u1ef1c VSA 300, VSA 315 v\u00e0 VSA 700.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_danh_gia_chap_nhan_hop_dong\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5p nh\u1eadn h\u1ee3p \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm hi\u1ec3u ng\u00e0nh ngh\u1ec1, c\u01a1 c\u1ea5u v\u1ed1n, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 l\u1ecbch s\u1eed ki\u1ec3m to\u00e1n n\u0103m tr\u01b0\u1edbc. V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p FDI t\u1ea1i VSIP Ngh\u1ec7 An m\u1edbi \u0111i v\u00e0o s\u1ea3n xu\u1ea5t s\u1ebd c\u1ea7n ki\u1ec3m tra k\u1ef9 chi ph\u00ed tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb d\u1ef1 \u00e1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ed9c l\u1eadp, xung \u0111\u1ed9t l\u1ee3i \u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh r\u1ee7i ro s\u01a1 b\u1ed9 \u0111\u1ec3 b\u00e1o ph\u00ed ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Ky_hop_dong_va_lap_ke_hoach_kiem_toan\"><\/span><b>B\u01b0\u1edbc 2: K\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ghi r\u00f5 ph\u1ea1m vi, th\u1eddi h\u1ea1n ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o, tr\u00e1ch nhi\u1ec7m hai b\u00ean v\u00e0 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt. K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh <\/span><b>m\u1ee9c tr\u1ecdng y\u1ebfu<\/b><span style=\"font-weight: 400;\">, c\u00e1c kho\u1ea3n m\u1ee5c r\u1ee7i ro cao v\u00e0 l\u1ecbch l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Chung_kien_kiem_ke_cuoi_nam\"><\/span><b>B\u01b0\u1edbc 3: Ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc doanh nghi\u1ec7p hay b\u1ecf l\u1ee1 nh\u1ea5t. N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, ti\u1ec1n m\u1eb7t ng\u00e0y 31\/12, h\u1ecd ph\u1ea3i d\u00f9ng th\u1ee7 t\u1ee5c thay th\u1ebf t\u1ed1n k\u00e9m h\u01a1n, th\u1eadm ch\u00ed \u0111\u01b0a \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_toan_tai_hien_truong\"><\/span><b>B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110o\u00e0n ki\u1ec3m to\u00e1n l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p, th\u01b0\u1eddng 3 &#8211; 10 ng\u00e0y t\u00f9y quy m\u00f4. C\u00e1c ph\u1ea7n h\u00e0nh tr\u1ecdng t\u00e2m g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu, g\u1eedi th\u01b0 x\u00e1c nh\u1eadn b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n, h\u00e0ng t\u1ed3n kho, \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, chi ph\u00ed l\u00e3i vay, giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Tong_hop_but_toan_dieu_chinh_va_trao_doi_voi_ban_giam_doc\"><\/span><b>B\u01b0\u1edbc 5: T\u1ed5ng h\u1ee3p b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 trao \u0111\u1ed5i v\u1edbi ban gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean g\u1eedi danh s\u00e1ch sai s\u00f3t k\u00e8m gi\u1ea3i th\u00edch v\u00e0 c\u0103n c\u1ee9. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ch\u1ea5p nh\u1eadn \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y l\u00e0 l\u00fac t\u01b0 v\u1ea5n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ea5t, v\u00ec sai s\u00f3t \u0111\u01b0\u1ee3c s\u1eeda tr\u01b0\u1edbc khi s\u1ed1 li\u1ec7u n\u1ed9p c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Phat_hanh_du_thao_va_bao_cao_kiem_toan_chinh_thuc\"><\/span><b>B\u01b0\u1edbc 6: Ph\u00e1t h\u00e0nh d\u1ef1 th\u1ea3o v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ec3 doanh nghi\u1ec7p r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u, thuy\u1ebft minh. Sau khi th\u1ed1ng nh\u1ea5t, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c k\u00fd b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Thu_quan_ly_va_ho_tro_sau_kiem_toan\"><\/span><b>B\u01b0\u1edbc 7: Th\u01b0 qu\u1ea3n l\u00fd v\u00e0 h\u1ed7 tr\u1ee3 sau ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u01b0 qu\u1ea3n l\u00fd ch\u1ec9 ra \u0111i\u1ec3m y\u1ebfu ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 khuy\u1ebfn ngh\u1ecb kh\u1eafc ph\u1ee5c. Doanh nghi\u1ec7p d\u00f9ng b\u00e1o c\u00e1o \u0111\u00e3 ki\u1ec3m to\u00e1n \u0111\u1ec3 n\u1ed9p c\u01a1 quan thu\u1ebf, S\u1edf T\u00e0i ch\u00ednh Ngh\u1ec7 An ho\u1eb7c Ban Qu\u1ea3n l\u00fd Khu kinh t\u1ebf \u0110\u00f4ng Nam theo \u0111\u00fang h\u1ea1n.<\/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-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">\u4fe1\u8a89\u5353\u8457\u7684\u5ba1\u8ba1\u516c\u53f8\uff1aMAN \u8bc4\u9009\u51fa\u7684 15 \u5bb6\u9886\u5148\u516c\u53f8\u53ca\u89e3\u51b3\u65b9\u6848<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"MAN_xu_ly_nhung_van_de_gi_khi_cung_cap_dich_vu_kiem_toan_Nghe_An\"><\/span><b>MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6755\" aria-describedby=\"caption-attachment-6755\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6755\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/MAN-xu-ly-nhung-van-de-gi-khi-cung-cap-dich-vu-kiem-toan-Nghe-An.jpg\" alt=\"MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/MAN-xu-ly-nhung-van-de-gi-khi-cung-cap-dich-vu-kiem-toan-Nghe-An.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/MAN-xu-ly-nhung-van-de-gi-khi-cung-cap-dich-vu-kiem-toan-Nghe-An-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/MAN-xu-ly-nhung-van-de-gi-khi-cung-cap-dich-vu-kiem-toan-Nghe-An-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/MAN-xu-ly-nhung-van-de-gi-khi-cung-cap-dich-vu-kiem-toan-Nghe-An-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/10\/MAN-xu-ly-nhung-van-de-gi-khi-cung-cap-dich-vu-kiem-toan-Nghe-An-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6755\" class=\"wp-caption-text\">MAN x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00ec khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn ki\u1ec3m to\u00e1n khi \u0111\u00e3 c\u00f3 v\u1ea5n \u0111\u1ec1: s\u1ed5 s\u00e1ch l\u1ec7ch, h\u1ea1n n\u1ed9p c\u1eadn k\u1ec1 ho\u1eb7c v\u1eeba nh\u1eadn th\u00f4ng b\u00e1o ki\u1ec3m tra thu\u1ebf. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o b\u1ed1n t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p nh\u1ea5t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed5 s\u00e1ch n\u0103m tr\u01b0\u1edbc ch\u01b0a chu\u1ea9n<\/b><span style=\"font-weight: 400;\">: r\u00e0 so\u00e1t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3 tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n n\u0103m hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1n n\u1ed9p g\u1ea5p<\/b><span style=\"font-weight: 400;\">: b\u1ed1 tr\u00ed \u0111o\u00e0n ki\u1ec3m to\u00e1n song song nhi\u1ec1u ph\u1ea7n h\u00e0nh \u0111\u1ec3 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o trong 2 &#8211; 3 tu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\">: ki\u1ec3m tra vi\u1ec7c chuy\u1ec3n s\u1ed1 d\u01b0, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro thu\u1ebf ti\u1ec1m \u1ea9n<\/b><span style=\"font-weight: 400;\">: \u0111\u1ed1i chi\u1ebfu chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, thu\u1ebf nh\u00e0 th\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ec3 khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf c\u00e1ch l\u00e0m. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c ch\u1ec9 ra sai s\u00f3t, m\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p ph\u00e1p gi\u00fap <\/span><b>t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\">, k\u00e8m c\u0103n c\u1ee9 v\u0103n b\u1ea3n c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 tin gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_kiem_toan_Nghe_An_nam_2026_la_bao_nhieu\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-gia-kiem-toan\/\">Ph\u00ed ki\u1ec3m to\u00e1n<\/a> kh\u00f4ng c\u1ed1 \u0111\u1ecbnh theo b\u1ea3n in s\u1eb5n. N\u00f3 ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu, s\u1ed1 l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ed5 s\u00e1ch \u0111\u1ea7u v\u00e0o. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p \u01b0\u1edbc l\u01b0\u1ee3ng ng\u00e2n s\u00e1ch cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An theo t\u1eebng nh\u00f3m quy m\u00f4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4f01\u4e1a\u89c4\u6a21<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e74\u6536\u5165<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u8003\u5ba1\u8ba1\u8d39\uff08\u7f8e\u5143\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u4f01\u4e1a\u5c1a\u672a\u4ea7\u751f\u4efb\u4f55\u6536\u5165\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u524d\u5c1a\u65e0\u6536\u5165\uff0c\u4f46\u652f\u51fa\u8f83\u4f4e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450 \u2013 550 \u7f8e\u5143<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\u4ebf\u81f3100\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600 \u2013 750 \u7f8e\u5143<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2d\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7100\u4ebf\u81f3300\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750 \u2013 950 \u7f8e\u5143<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u89c4\u6a21\u76f8\u5f53\u5927\u7684\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7300\u4ebf\u81f3500\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">950 \u2013 1,350 \u7f8e\u5143<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7500\u4ebf\u81f3800\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1350 \u2013 1700 \u7f8e\u5143<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u5927\u7684\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc71000\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1700\u7f8e\u5143\u8d77<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff6600;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u4ee5\u4e0a\u8d39\u7528\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u542b\u7a0e\u3002\u5b9e\u9645\u5ba1\u8ba1\u8d39\u7528\u5c06\u6839\u636e\u5404\u4f01\u4e1a\u7684\u8d26\u76ee\u548c\u5b9e\u9645\u8fd0\u8425\u60c5\u51b5\u8fdb\u884c\u8c03\u67e5\u548c\u8bc4\u4f30\uff0c\u5305\u62ec\uff1a<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u5de5\u4e1a\u548c\u5546\u4e1a\u90e8\u95e8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u6536\u5165\u548c\u8fd0\u8425\u89c4\u6a21<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u8f93\u5165\u548c\u8f93\u51fa\u53d1\u7968\u6570\u91cf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u6295\u8d44\u8d44\u672c\/\u6ce8\u518c\u8d44\u672c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u5de5\u4eba\u6570\u91cf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #ff6600;\">\u6587\u4ef6\u7684\u590d\u6742\u6027\u548c\u5ba1\u8ba1\u5de5\u4f5c\u7684\u8303\u56f4\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; color: #ff6600;\"><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<p><span style=\"font-weight: 400; color: #ff6600;\">\u8054\u7cfb MAN \u83b7\u53d6\u514d\u8d39\u7684\u6982\u51b5\u8bc4\u4f30\u548c\u6839\u636e\u60a8\u7684\u5177\u4f53\u4e1a\u52a1\u60c5\u51b5\u91cf\u8eab\u5b9a\u5236\u7684\u7cbe\u51c6\u62a5\u4ef7\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_the_tin_tuong_nang_luc_kiem_toan_cua_MAN\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u00f3 th\u1ec3 tin t\u01b0\u1edfng n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n c\u1ee7a MAN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">, ni\u1ec1m tin ph\u1ea3i d\u1ef1a tr\u00ean \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd ki\u1ec3m ch\u1ee9ng \u0111\u01b0\u1ee3c, kh\u00f4ng d\u1ef1a v\u00e0o l\u1eddi gi\u1edbi thi\u1ec7u. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra c\u00e1c y\u1ebfu t\u1ed1 sau \u1edf b\u1ea5t k\u1ef3 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u90e8\u95e8<\/span><\/a><span style=\"font-weight: 400;\"> n\u00e0o, k\u1ec3 c\u1ea3 MAN:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6267\u4e1a\u5ba1\u8ba1\u5e08<\/b><span style=\"font-weight: 400;\">: b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tra c\u1ee9u danh s\u00e1ch c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9e\u8df5\u7ecf\u9a8c<\/b><span style=\"font-weight: 400;\">: \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u00e3 l\u00e0m vi\u1ec7c v\u1edbi nhi\u1ec1u \u0111o\u00e0n thanh tra thu\u1ebf qua c\u00e1c th\u1eddi k\u1ef3 ch\u00ednh s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cam k\u1ebft b\u1ea3o m\u1eadt<\/b><span style=\"font-weight: 400;\">: \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 l\u00e0m vi\u1ec7c l\u01b0u tr\u1eef theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c VSA 230.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u5f8b\u8d23\u4efb<\/b><span style=\"font-weight: 400;\">: c\u00f4ng ty ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 ph\u1ea3i mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ho\u1eb7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Con s\u1ed1 d\u1ec5 ki\u1ec3m ch\u1ee9ng nh\u1ea5t: 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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_phuc_vu_dich_vu_kiem_toan_Nghe_An_va_cac_khu_vuc_nao\"><\/span><b>MAN ph\u1ee5c v\u1ee5 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An v\u00e0 c\u00e1c khu v\u1ef1c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n qu\u1ed1c. V\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An, \u0111o\u00e0n ki\u1ec3m to\u00e1n l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p \u1edf khu v\u1ef1c Vinh, C\u1eeda L\u00f2, Ho\u00e0ng Mai, VSIP Ngh\u1ec7 An v\u00e0 Khu kinh t\u1ebf \u0110\u00f4ng Nam, k\u1ebft h\u1ee3p x\u1eed l\u00fd ch\u1ee9ng t\u1eeb tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i Ngh\u1ec7 An, MAN th\u01b0\u1eddng xuy\u00ean ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p t\u1ea1i TP.HCM (khu v\u1ef1c Qu\u1eadn 1, Qu\u1eadn 7 c\u0169), khu v\u1ef1c B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, H\u00e0 N\u1ed9i v\u00e0 c\u00e1c t\u1ec9nh B\u1eafc Trung B\u1ed9. Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf TP.HCM v\u00e0 nh\u00e0 m\u00e1y t\u1ea1i Ngh\u1ec7 An c\u00f3 th\u1ec3 d\u00f9ng m\u1ed9t \u0111\u1ea7u m\u1ed1i ki\u1ec3m to\u00e1n cho c\u1ea3 t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_Doanh_nghiep_FDI_tai_Nghe_An_xu_ly_rui_ro_thue_nam_dau_kiem_toan_ra_sao\"><\/span><b>Case study: Doanh nghi\u1ec7p FDI t\u1ea1i Ngh\u1ec7 An x\u1eed l\u00fd r\u1ee7i ro thu\u1ebf n\u0103m \u0111\u1ea7u 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>\u80cc\u666f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y (t\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea9n) s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i m\u1ed9t khu c\u00f4ng nghi\u1ec7p \u1edf Ngh\u1ec7 An, n\u0103m \u0111\u1ea7u \u0111i v\u00e0o v\u1eadn h\u00e0nh. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f2n 5 tu\u1ea7n, k\u1ebf to\u00e1n m\u1edbi tuy\u1ec3n v\u00e0 s\u1ed5 s\u00e1ch ch\u01b0a t\u1eebng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_de_phat_hien\"><\/span><b>\u68c0\u6d4b\u95ee\u9898<\/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;\">Ph\u00ed d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ea3 cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u01b0a k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng b\u1ecb h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o chi ph\u00ed trong k\u1ef3 thay v\u00ec ph\u00e2n b\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea v\u00e0 s\u1ed5 s\u00e1ch h\u00e0ng t\u1ed3n kho kho\u1ea3ng 3% gi\u00e1 tr\u1ecb.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly_va_ket_qua\"><\/span><b>C\u00e1ch x\u1eed l\u00fd v\u00e0 k\u1ebft qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 MAN t\u00e1ch ri\u00eang ph\u1ea7n h\u00e0nh thu\u1ebf nh\u00e0 th\u1ea7u, l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung t\u1ef1 nguy\u1ec7n tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Theo quy \u0111\u1ecbnh, khai b\u1ed5 sung \u0111\u00fang th\u1eddi \u0111i\u1ec3m n\u00e0y ch\u1ec9 ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, kh\u00f4ng b\u1ecb ph\u1ea1t 20% do khai sai. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u00e1t h\u00e0nh \u0111\u00fang h\u1ea1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, v\u00e0 doanh nghi\u1ec7p c\u00f3 quy tr\u00ecnh ki\u1ec3m k\u00ea m\u1edbi cho c\u00e1c n\u0103m sau.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Doanh_nghiep_Nghe_An_thuong_vap_phai_rui_ro_gi_khi_kiem_toan\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p Ngh\u1ec7 An th\u01b0\u1eddng v\u1ea5p ph\u1ea3i r\u1ee7i ro g\u00ec khi ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sau nhi\u1ec1u m\u00f9a ki\u1ec3m to\u00e1n, c\u00f3 m\u1ed9t quy lu\u1eadt kh\u00e1 r\u00f5: sai s\u00f3t l\u1edbn hi\u1ebfm khi \u0111\u1ebfn t\u1eeb nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p. Ch\u00fang \u0111\u1ebfn t\u1eeb nh\u1eefng vi\u1ec7c nh\u1ecf b\u1ecb b\u1ecf qua su\u1ed1t 12 th\u00e1ng. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y l\u00e0 n\u0103m \u0111i\u1ec3m ngh\u1ebdn ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf doanh nghi\u1ec7p \u0111ang t\u00ecm d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n theo gi\u00e1, tr\u1ea3 gi\u00e1 b\u1eb1ng \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb: <\/b><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n gi\u00e1 r\u1ebb, l\u00e0m v\u1ed9i c\u00f3 th\u1ec3 mang \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u1ec1 h\u00e0ng t\u1ed3n kho ho\u1eb7c s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. H\u1ec7 qu\u1ea3: ng\u00e2n h\u00e0ng y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1, \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t d\u1ea5u h\u1ecfi v\u1ec1 qu\u1ea3n tr\u1ecb. Chi ph\u00ed x\u1eed l\u00fd v\u1ec1 sau th\u01b0\u1eddng v\u01b0\u1ee3t xa kho\u1ea3n ti\u1ebft ki\u1ec7m ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: <\/b><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15, t\u1eeb 1\/7\/2025, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Ng\u01b0\u1ee1ng n\u00e0y tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i Ngh\u1ec7 An v\u1eabn quen tr\u1ea3 ti\u1ec1n m\u1eb7t cho nh\u00e0 cung c\u1ea5p \u0111\u1ecba ph\u01b0\u01a1ng, khi\u1ebfn thu\u1ebf \u0111\u1ea7u v\u00e0o b\u1ecb lo\u1ea1i khi ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u0110\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u kh\u00f4ng kh\u1edbp th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t: <\/b><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ki\u1ec3m to\u00e1n vi\u00ean lu\u00f4n \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c v\u1edbi ti\u00eau hao th\u1ef1c t\u1ebf. Ch\u00eanh l\u1ec7ch l\u1edbn m\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf xem l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd. M\u1eb9o ngh\u1ec1 nghi\u1ec7p: c\u1eadp nh\u1eadt \u0111\u1ecbnh m\u1ee9c m\u1ed7i khi thay \u0111\u1ed5i m\u1eabu m\u00e3 s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0u bi\u00ean b\u1ea3n ph\u00ea duy\u1ec7t.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Giao d\u1ecbch li\u00ean k\u1ebft thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI mua nguy\u00ean li\u1ec7u, tr\u1ea3 ph\u00ed b\u1ea3n quy\u1ec1n ho\u1eb7c vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u1ec1u ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 l\u00fd do ph\u1ed5 bi\u1ebfn khi\u1ebfn chi ph\u00ed l\u00e3i vay v\u00e0 ph\u00ed d\u1ecbch v\u1ee5 b\u1ecb lo\u1ea1i khi thanh tra.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ch\u01b0a t\u1eebng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n n\u0103m \u0111\u1ea7u lu\u00f4n t\u1ed1n c\u00f4ng h\u01a1n, v\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i t\u1ef1 ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea n\u0103m tr\u01b0\u1edbc v\u00e0 b\u1ea3ng t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/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;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An kh\u00f4ng ch\u1ec9 \u0111\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n. L\u00e0m \u0111\u00fang c\u00e1ch, n\u00f3 gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n, chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 c\u00f3 s\u1ed1 li\u1ec7u \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 vay v\u1ed1n, g\u1ecdi v\u1ed1n. V\u1edbi doanh nghi\u1ec7p FDI t\u1ea1i VSIP Ngh\u1ec7 An hay Khu kinh t\u1ebf \u0110\u00f4ng Nam, l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An ph\u00f9 h\u1ee3p ngay t\u1eeb n\u0103m \u0111\u1ea7u s\u1ebd quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1 cho nhi\u1ec1u n\u0103m sau.<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\"> \u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Nghe_An\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_Nghe_An_mat_bao_lau_de_hoan_thanh\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An m\u1ea5t bao l\u00e2u \u0111\u1ec3 ho\u00e0n th\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng t\u1eeb 2 \u0111\u1ebfn 4 tu\u1ea7n k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p cung c\u1ea5p \u0111\u1ee7 h\u1ed3 s\u01a1. Doanh nghi\u1ec7p nh\u1ecf c\u00f3 th\u1ec3 xong trong 2 tu\u1ea7n, doanh nghi\u1ec7p FDI s\u1ea3n xu\u1ea5t c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n 3 &#8211; 4 tu\u1ea7n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_nop_bao_cao_tai_chinh_da_kiem_toan_la_khi_nao\"><\/span><b>H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p FDI v\u00e0 \u0111a s\u1ed1 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. N\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 31\/12\/2026 th\u00ec h\u1ea1n n\u1ed9p r\u01a1i v\u00e0o cu\u1ed1i th\u00e1ng 3\/2027.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_tai_Nghe_An_co_bat_buoc_kiem_toan_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf t\u1ea1i Ngh\u1ec7 An c\u00f3 b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu kh\u00f4ng thu\u1ed9c nh\u00f3m t\u1ea1i \u0110i\u1ec1u 37 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00f4ng \u0111\u1ea1t ti\u00eau ch\u00ed doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP (\u00edt nh\u1ea5t 2 trong 3 ti\u00eau ch\u00ed: tr\u00ean 200 lao \u0111\u1ed9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, doanh thu tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng). Ri\u00eang doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u00ec v\u1eabn b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n d\u00f9 quy m\u00f4 nh\u1ecf hay ch\u01b0a ph\u00e1t sinh doanh thu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_thue_cong_ty_kiem_toan_o_tinh_khac_thuc_hien_dich_vu_kiem_toan_Nghe_An_khong\"><\/span><b>C\u00f3 th\u1ec3 thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n \u1edf t\u1ec9nh kh\u00e1c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. Ph\u00e1p lu\u1eadt kh\u00f4ng gi\u1edbi h\u1ea1n \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o c\u00f3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_co_y_kien_ngoai_tru_anh_huong_the_nao\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o v\u1eabn h\u1ee3p l\u1ec7 \u0111\u1ec3 n\u1ed9p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng t\u1eadp trung ki\u1ec3m tra \u0111\u00fang kho\u1ea3n m\u1ee5c b\u1ecb ngo\u1ea1i tr\u1eeb, n\u00ean doanh nghi\u1ec7p c\u1ea7n kh\u1eafc ph\u1ee5c ngay trong n\u0103m sau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span><b>\u5ba1\u8ba1\u8d39\u7528\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u4ee5\u6263\u9664\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu kho\u1ea3n chi c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n Ngh\u1ec7 An \u0111ang tr\u1edf th\u00e0nh nhu c\u1ea7u th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p t\u1ea1i VSIP Ngh\u1ec7 An, Khu kinh t\u1ebf \u0110\u00f4ng Nam v\u00e0 c\u00e1c khu c\u00f4ng nghi\u1ec7p m\u1edbi quanh khu v\u1ef1c Vinh. L\u00e0n s\u00f3ng d\u1ef1 \u00e1n \u0111i\u1ec7n t\u1eed, linh ki\u1ec7n v\u00e0 ch\u1ebf bi\u1ebfn c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i k\u00e9o theo ngh\u0129a v\u1ee5 ki\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6757,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6753","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=6753"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6753\/revisions"}],"predecessor-version":[{"id":6758,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6753\/revisions\/6758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6757"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}