{"id":5086,"date":"2024-08-21T15:36:34","date_gmt":"2024-08-21T15:36:34","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5086"},"modified":"2024-08-21T15:36:34","modified_gmt":"2024-08-21T15:36:34","slug":"doanh-nghiep-co-von-dau-tu-nuoc-ngoai-co-phai-thuc-hien-kiem-toan-khong","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/doanh-nghiep-co-von-dau-tu-nuoc-ngoai-co-phai-thuc-hien-kiem-toan-khong\/","title":{"rendered":"Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i co\u0301 pha\u0309i th\u01b0\u0323c hi\u00ea\u0323n ki\u00ea\u0309m toa\u0301n kh\u00f4ng?"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>V\u1ea5n \u0111\u1ec1\u00a0\u201cDoanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng?”<\/strong>\u00a0\u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a hi\u1ec7n nay, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd \u0111i s\u00e2u v\u00e0o ph\u00e2n t\u00edch c\u00e1c y\u00eau c\u1ea7u ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, l\u00fd do c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt cho c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\"\"<\/p>\n

1. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec?<\/span><\/strong><\/h2>\n

D\u1ef1a tr\u00ean\u00a0\u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0110\u1ed9c l\u1eadp n\u0103m 2011<\/strong>, m\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c n\u00eau nh\u01b0 sau:<\/span><\/p>\n

Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u1eb1m g\u00f3p ph\u1ea7n c\u00f4ng khai, minh b\u1ea1ch th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c; l\u00e0m l\u00e0nh m\u1ea1nh m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0; th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m, ch\u1ed1ng l\u00e3ng ph\u00ed, ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng; ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n vi ph\u1ea1m ph\u00e1p lu\u1eadt; n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u1eb1m m\u1ee5c \u0111\u00edch:<\/strong><\/span><\/h4>\n
    \n
  • \u0110\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng khai v\u00e0 minh b\u1ea1ch trong th\u00f4ng tin kinh t\u1ebf v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c;<\/span><\/li>\n
  • T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho m\u1ed9t m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 l\u00e0nh m\u1ea1nh;<\/span><\/li>\n
  • Khuy\u1ebfn kh\u00edch th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m, ch\u1ed1ng l\u00e3ng ph\u00ed v\u00e0 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/span><\/li>\n
  • X\u00e1c \u0111\u1ecbnh v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/li>\n
  • T\u0103ng c\u01b0\u1eddng hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    2. \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng quy\u1ec1n h\u1ea1n g\u00ec?<\/span><\/strong><\/h2>\n

    Theo\u00a0\u0110i\u1ec1u 38 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong>\u00a02011,<\/strong>\u00a0quy\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    1. L\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

    2. Y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 th\u00f4ng tin v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

    3. T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n.<\/span><\/p>\n

    4. \u0110\u1ec1 ngh\u1ecb thay th\u1ebf th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng th\u00e0nh vi\u00ean \u0111\u00f3 vi ph\u1ea1m nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

    5. Th\u1ea3o lu\u1eadn, gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ebfu th\u1ea5y ch\u01b0a ph\u00f9 h\u1ee3p.<\/span><\/p>\n

    6. Khi\u1ebfu n\u1ea1i v\u1ec1 h\u00e0nh vi c\u1ee7a th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng h\u00e0nh vi \u0111\u00f3 l\u00e0 tr\u00e1i ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    7. Y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam g\u00e2y thi\u1ec7t h\u1ea1i.<\/span><\/p>\n

    8. Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    \"\"<\/p>\n

    Nh\u01b0 v\u1eady c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 38 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 quy \u0111\u1ecbnh quy\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n nh\u01b0 sau:<\/strong><\/span><\/h4>\n
      \n
    • L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n
    • Y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin t\u1eeb doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n
    • T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin kh\u00f4ng li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n.<\/span><\/li>\n
    • \u0110\u1ec1 ngh\u1ecb thay th\u1ebf ki\u1ec3m to\u00e1n vi\u00ean n\u1ebfu c\u00f3 c\u0103n c\u1ee9 vi ph\u1ea1m nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Th\u1ea3o lu\u1eadn v\u00e0 gi\u1ea3i tr\u00ecnh v\u1ec1 d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n
    • Khi\u1ebfu n\u1ea1i v\u1ec1 h\u00e0nh vi tr\u00e1i ph\u00e1p lu\u1eadt c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/li>\n
    • Y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng n\u1ebfu b\u1ecb thi\u1ec7t h\u1ea1i. C\u00e1c quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n

      3. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n hay kh\u00f4ng?<\/span><\/strong><\/h2>\n

      C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 37 c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011<\/strong>, c\u00f3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb nh\u01b0 sau:<\/span><\/p>\n

      1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/span><\/p>\n

      a) Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

      b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/p>\n

      c) T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

      d) C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

      \"\"<\/p>\n

      B\u00ean c\u1ea1nh \u0111\u00f3, theo quy \u0111\u1ecbnh c\u1ee7a\u00a0\u0110i\u1ec1u 15 trong Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP<\/strong>, c\u0169ng c\u00f3 s\u1eafc th\u00e1i v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

      1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/span><\/p>\n

      a) Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

      b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

      c) T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

      d) C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

      2. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

      Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u00e3 n\u00eau, m\u1ecdi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, b\u1ea5t k\u1ec3 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a n\u01b0\u1edbc ngo\u00e0i l\u00e0 bao nhi\u00eau ph\u1ea7n tr\u0103m, \u0111\u1ec1u c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

      4. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec c\u00f3 sao kh\u00f4ng?<\/span><\/strong><\/h2>\n

      \"\"<\/p>\n

      N\u1ebfu b\u1ecf qua vi\u1ec7c n\u00e0y, doanh nghi\u1ec7p c\u1ee7a b\u1ea1n s\u1ebd ph\u1ea3i ch\u1ecbu h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh:<\/span><\/p>\n

      C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u1ec1 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u1ee5 th\u1ec3: Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan<\/span><\/p>\n

      Do \u0111\u00f3, \u0111\u01a1n v\u1ecb c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu kh\u00f4ng ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

      Tr\u00ean \u0111\u00e2y la\u0300 nh\u01b0\u0303ng th\u00f4ng tin ma\u0300 MVA cung c\u00e2\u0301p \u0111\u00ea\u0309 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 c\u00e2u h\u1ecfi \u201cDoanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i co\u0301 pha\u0309i th\u01b0\u0323c hi\u00ea\u0323n ki\u00ea\u0309m toa\u0301n kh\u00f4ng?\u201d. Hy v\u1ecdng r\u1eb1ng b\u00e0i vi\u1ebft n\u00e0y mang \u0111\u1ebfn cho b\u1ea1n nh\u1eefng th\u00f4ng tin b\u1ed5 \u00edch. N\u1ebfu b\u1ea1n mu\u1ed1n ki\u1ec3m to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 s\u1eb5n ngu\u1ed3n l\u1ef1c \u0111\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n th\u00ec h\u00e3y ngh\u0129 ngay \u0111\u1ebfn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n.<\/span><\/p>\n

      B\u1ea1n ch\u1ec9 c\u1ea7n g\u1ecdi v\u00e0 s\u1ed1 hotline: 0928.81.2288<\/strong> ho\u1eb7c 0966.670.699<\/strong><\/span><\/p>\n

      ================================<\/span><\/p>\n

      D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/span><\/p>\n

      \"\ud83c\udfe4\"<\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n
      \"\ud83d\udcf2\"<\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n
      \"\ud83d\udce7\"<\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>","protected":false},"excerpt":{"rendered":"

      Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.V\u1ea5n \u0111\u1ec1\u00a0\u201cDoanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng?”\u00a0\u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a..<\/p>\n","protected":false},"author":1,"featured_media":5087,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nDoanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i co\u0301 pha\u0309i th\u01b0\u0323c hi\u00ea\u0323n ki\u00ea\u0309m toa\u0301n kh\u00f4ng? - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/doanh-nghiep-co-von-dau-tu-nuoc-ngoai-co-phai-thuc-hien-kiem-toan-khong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i co\u0301 pha\u0309i th\u01b0\u0323c hi\u00ea\u0323n ki\u00ea\u0309m toa\u0301n kh\u00f4ng? - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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