{"id":5844,"date":"2025-01-15T16:39:02","date_gmt":"2025-01-15T09:39:02","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5844"},"modified":"2025-01-17T08:55:58","modified_gmt":"2025-01-17T01:55:58","slug":"kiem-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/?p=5844","title":{"rendered":"[:vi] Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p[:]"},"content":{"rendered":"<p>[:vi]<\/p>\n<h1><strong>KI\u1ec2M TO\u00c1N DOANH NGHI\u1ec6P MVA &#8211;\u00a0 CHI NH\u00c1NH B\u1eaeC GIANG<\/strong><\/h1>\n<p><strong>I. Ki\u1ec3m <span style=\"font-size: 100%;\">to\u00e1n<\/span> l\u00e0 g\u00ec<\/strong><\/p>\n<p>K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n l\u00e0 hai l\u0129nh v\u1ef1c li\u00ean quan tr\u1ef1c ti\u1ebfp v\u1edbi nhau. V\u1ec1 c\u01a1 b\u1ea3n, k\u1ebf to\u00e1n cung c\u1ea5p nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c th\u00f4ng qua nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>C\u00f4ng vi\u1ec7c c\u1ee7a Ki\u1ec3m to\u00e1n ch\u00ednh l\u00e0 ki\u1ec3m tra, x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 cung c\u1ea5p nh\u1eefng th\u00f4ng tin ch\u00ednh x\u00e1c nh\u1ea5t v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c. Hay n\u00f3i c\u00e1ch kh\u00e1c, ki\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn nh\u1eefng th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m tra (cung c\u1ea5p b\u1edfi k\u1ebf to\u00e1n) nh\u1eb1m x\u00e1c \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o v\u1ec1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p gi\u1eefa th\u00f4ng tin \u0111\u00f3 v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp.<\/p>\n<p>C\u00f3 th\u1ec3 n\u00f3i, <a href=\"https:\/\/mva.vn\/dich-vu-kiem-toan-danh-nghiep\/\"><span style=\"color: #0000ff;\">ki\u1ec3m to\u00e1n<\/span><\/a> h\u01b0\u1edbng \u0111\u1ebfn r\u1ea5t nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng, nh\u1eefng ng\u01b0\u1eddi quan t\u00e2m t\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c n\u00e0o \u0111\u00f3 nh\u01b0ng kh\u00f4ng c\u00f3 nghi\u1ec7p v\u1ee5 v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n; \u0111\u00f3 l\u00e0 l\u00fd do h\u1ecd c\u1ea7n \u0111\u1ebfn nh\u1eefng ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 t\u00ecm hi\u1ec3u v\u00e0 \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 ph\u00f9 h\u1ee3p gi\u00fap h\u1ecd c\u00f3 nh\u1eefng \u0111\u00e1nh gi\u00e1 \u0111\u00fang \u0111\u1eafn nh\u1ea5t<\/p>\n<p><strong>II. C\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n<\/strong><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">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<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">a) Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">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<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">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<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">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 style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">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<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c 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<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">a) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c 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, tr\u1eeb c\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh;<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">c) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">d) Doanh nghi\u1ec7p m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">e) 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 ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">4. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y n\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">5. Vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a v\u00e0 b Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y kh\u00f4ng thay th\u1ebf cho vi\u1ec7c ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify; line-height: 150%; background: white; box-sizing: border-box; margin: 0in 0in 7.5pt 0in;\"><span style=\"color: #333333; letter-spacing: .15pt;\">6. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><strong>III. C\u00f4ng vi\u1ec7c t\u1ea1i Ki\u1ec3m to\u00e1n MVA <\/strong><\/p>\n<p>1\ufe0f\u20e3 \u00a0L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/p>\n<p>L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n l\u00e0 kh\u00e2u \u0111\u1ea7u ti\u00ean v\u00e0 r\u1ea5t quan tr\u1ecdng trong c\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, v\u00ec n\u00f3 c\u00f3 \u00fd ngh\u0129a \u0111\u1ecbnh h\u01b0\u1edbng cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng sau n\u00e0y. N\u1ebfu c\u00f3 k\u1ebf ho\u1ea1ch t\u1ed1t, m\u1ecdi vi\u1ec7c s\u1ebd di\u1ec5n ra th\u1eadt su\u00f4n s\u1ebb v\u00e0 b\u1ea1n lu\u00f4n \u1ee9ng ph\u00f3 \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh.<\/p>\n<p>2\ufe0f\u20e3 \u00a0X\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n<\/p>\n<p>K\u1ef9 n\u0103ng x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n c\u0169ng kh\u00f4ng th\u1ec3 thi\u1ebfu v\u1edbi b\u1ea5t c\u1ee9 ki\u1ec3m to\u00e1n vi\u00ean n\u00e0o. N\u00f3 gi\u00fap c\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 ch\u1eb7t ch\u1ebd. Trong ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 th\u1ee9 t\u1ef1 c\u00e1c b\u01b0\u1edbc k\u1ec3 t\u1eeb \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u0111\u1ebfn \u0111i\u1ec3m k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n.<\/p>\n<p>3\ufe0f\u20e3 \u00a0Thu th\u1eadp th\u00f4ng tin b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n<\/p>\n<ul>\n<li>Ki\u1ec3m to\u00e1n c\u00e2n \u0111\u1ed1i: l\u00e0 ph\u01b0\u01a1ng ph\u00e1p d\u1ef1a tr\u00ean c\u00e1c ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n \u0111\u00e3 ki\u1ec3m to\u00e1n<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp: l\u00e0 \u0111\u1ed1i chi\u1ebfu 1 ch\u1ec9 ti\u00eau tr\u00ean c\u00e1c ngu\u1ed3n t\u00e0i li\u1ec7u kh\u00e1c nhau<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu logic: nghi\u00ean c\u1ee9u c\u00e1c m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 quan h\u1ec7 v\u1edbi nhau<\/li>\n<li>Ki\u1ec3m k\u00ea: l\u00e0 ki\u1ec3m tra t\u1ea1i ch\u1ed7 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n<\/li>\n<li>\u0110i\u1ec1u tra: l\u00e0 d\u00f9ng c\u00e1c c\u00e1ch kh\u00e1c nhau \u0111\u1ec3 ti\u1ebfp c\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n<\/li>\n<li>Tr\u1eafc nghi\u1ec7m l\u00e0 vi\u1ec7c t\u00e1i di\u1ec5n c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 x\u00e1c minh l\u1ea1i k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t qu\u00e1 tr\u00ecnh, m\u1ed9t s\u1ef1 vi\u1ec7c \u0111\u00e3 qua<\/li>\n<\/ul>\n<p>4\ufe0f\u20e3 \u00a0Ghi ch\u00e9p<\/p>\n<p>Ghi ch\u00e9p l\u00e0 m\u1ed9t thao t\u00e1c nghi\u1ec7p v\u1ee5 thi\u1ebft y\u1ebfu c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. C\u00e1c ph\u00e1t gi\u00e1c, nh\u1eefng nh\u1eadn \u0111\u1ecbnh v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5, c\u00e1c s\u1ef1 ki\u1ec7n ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean ghi l\u1ea1i 1 c\u00e1ch \u0111\u1ea7y \u0111\u1ee7. C\u00f4ng vi\u1ec7c n\u00e0y nh\u1eb1m t\u00edch l\u0169y b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan cho nh\u1eefng k\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n.<\/p>\n<p>5\ufe0f\u20e3 \u00a0L\u1eadp b\u00e1o c\u00e1o<\/p>\n<p>L\u1eadp b\u00e1o c\u00e1o l\u00e0 kh\u00e2u cu\u1ed1i c\u00f9ng trong c\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. Thao t\u00e1c nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ea1n ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng di\u1ec5n \u0111\u1ea1t.<\/p>\n<p>Sau qu\u00e1 tr\u00ecnh \u0111i\u1ec1u tra, ph\u00e2n t\u00edch, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra nh\u1eefng k\u1ebft lu\u1eadn kh\u00e1i qu\u00e1t v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3.<\/p>\n<p><strong>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n t\u1ea1i MVA<\/strong>:<\/p>\n<p>+ Ki\u1ec3m tra t\u00ednh \u0111\u00fang \u0111\u1eafn, trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC).<\/p>\n<p>+ \u0110\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 m\u1ee9c \u0111\u1ed9 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean BCTC.<\/p>\n<p>+ T\u01b0 v\u1ea5n cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u1ec1 c\u00e1c sai s\u00f3t ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0 g\u1ee3i \u00fd bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c.<\/p>\n<p>+ Chi ph\u00ed h\u1ee3p l\u00fd, mang l\u1ea1i hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c cao nh\u1ea5t.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2023\/03\/z4189702391318_f9693c17ed9587f943de32022d83c15a-1200x800.jpg\" \/><\/p>\n<p style=\"text-align: center;\"><strong>MVA Vi\u1ec7t Nam \u2013 Th\u00e0nh C\u00f4ng \u0110\u1ebfn T\u1eeb S\u1ef1 Kh\u00e1c Bi\u1ec7t<\/strong><\/p>\n<p>[:]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[:vi]K\u1ef9 n\u0103ng x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n ch\u1eb7t ch\u1ebd t\u1ea1i MVA. N\u00f3 gi\u00fap c\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.[:]<\/p>\n","protected":false},"author":3,"featured_media":4159,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[698],"tags":[],"class_list":["post-5844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-ke-toan"],"_links":{"self":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/posts\/5844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5844"}],"version-history":[{"count":0,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/posts\/5844\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/media\/4159"}],"wp:attachment":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}