{"id":8274,"date":"2024-04-19T08:42:41","date_gmt":"2024-04-19T08:42:41","guid":{"rendered":"https:\/\/mva.vn\/?p=8274"},"modified":"2024-04-19T08:42:41","modified_gmt":"2024-04-19T08:42:41","slug":"kiem-toan-vien-la-gi-cong-viec-cua-kiem-toan-vien","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/kiem-toan-vien-la-gi-cong-viec-cua-kiem-toan-vien\/","title":{"rendered":"Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/8274\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><b>Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay c\u00f3 nhi\u1ec1u b\u1ea1n c\u00f3 li\u00ean h\u1ec7 v\u1edbi <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> nh\u1edd t\u01b0 v\u1ea5n v\u00e0 chia s\u1ebb nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean. C\u1ee5 th\u1ec3 nh\u01b0 c\u00e2u h\u1ecfi \u201cki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?\u201d Nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ee7a 1 ki\u1ec3m to\u00e1n vi\u00ean. T\u1ea5t c\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c MVA chia s\u1ebb trong b\u00eca vi\u1ebft n\u00e0y m\u1eddi m\u1ecdi ng\u01b0\u1eddi c\u00f9ng t\u00ecm hi\u1ec3u.<\/span><\/p>\n<h2>I. Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 nh\u1eefng chuy\u00ean vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 x\u00e1c minh th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n. C\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd bao g\u1ed3m ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro v\u00e0 sai s\u00f3t, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 c\u1ea3i thi\u1ec7n quy tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty, ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 b\u1edfi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, trong khi cho c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c, h\u1ecd c\u00f3 th\u1ec3 l\u00e0 nh\u00e2n vi\u00ean n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u01b0\u1ee3c thu\u00ea ngo\u00e0i. C\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/p>\n<figure id=\"attachment_8273\" aria-describedby=\"caption-attachment-8273\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8273\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/04\/kiem-toan-vien-la-gi.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/04\/kiem-toan-vien-la-gi.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/04\/kiem-toan-vien-la-gi-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/04\/kiem-toan-vien-la-gi-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-8273\" class=\"wp-caption-text\"><em>Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft<\/em><\/figcaption><\/figure>\n<h2>II. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i c\u00f3 m\u1ed9t lo\u1ea1t c\u00e1c k\u1ef9 n\u0103ng v\u00e0 nghi\u1ec7p v\u1ee5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng m\u00e0 m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng c\u1ea7n ph\u1ea3i c\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hi\u1ec3u bi\u1ebft v\u1ec1 K\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c v\u1eefng v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf ho\u1eb7c \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m to\u00e1n N\u1ed9i b\u1ed9 v\u00e0 Ngo\u1ea1i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c c\u0169ng nh\u01b0 x\u00e1c \u0111\u1ecbnh r\u1ee7i ro v\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m to\u00e1n T\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh t\u00ednh \u0111\u00fang \u0111\u1eafn v\u00e0 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/b><span style=\"font-weight: 400;\">: K\u1ef9 n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 ki\u1ec3m tra s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao ti\u1ebfp v\u00e0 Giao ti\u1ebfp Trong doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng giao ti\u1ebfp r\u00f5 r\u00e0ng v\u00e0 hi\u1ec7u qu\u1ea3 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c th\u00e0nh vi\u00ean trong t\u1ed5 ch\u1ee9c \u0111\u1ec3 truy\u1ec1n \u0111\u1ea1t k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ea3i thi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef9 n\u0103ng Ph\u00e1t tri\u1ec3n v\u00e0 H\u01b0\u1edbng d\u1eabn<\/b><span style=\"font-weight: 400;\">: Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t tri\u1ec3n c\u00e1c gi\u1ea3i ph\u00e1p v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u00e2n vi\u00ean v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt v\u00e0 Quy \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: Hi\u1ec3u bi\u1ebft v\u1ec1 lu\u1eadt ph\u00e1p v\u00e0 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m to\u00e1n C\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/b><span style=\"font-weight: 400;\">: Trong m\u00f4i tr\u01b0\u1eddng kinh doanh ng\u00e0y nay, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u1ea7n ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n v\u00e0 an to\u00e0n c\u1ee7a d\u1eef li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng k\u1ef9 n\u0103ng n\u00e0y c\u00f9ng v\u1edbi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u1ebd gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/tai-khoan-511-la-gi-trong-ke-toan-ket-cau-noi-dung-tai-khoan-511\/\"><strong>T\u00e0i kho\u1ea3n 511 l\u00e0 g\u00ec trong k\u1ebf to\u00e1n<\/strong><\/a><\/span><\/em><\/p>\n<h2>III. Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i Vi\u1ec7t Nam<\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi 1 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n \u0110i\u1ec1u 14 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m, li\u00eam khi\u1ebft, trung th\u1ef1c, kh\u00e1ch quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c chuy\u00ean ng\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng nh\u1eadn, \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 tr\u00ean th\u00ec \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/p>\n<h2>IV. \u0110\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean<\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1edf th\u00e0nh ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i Vi\u1ec7t Nam th\u00ec b\u1ea1n c\u1ea7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n. C\u1ee5 th\u1ec3 Theo kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 ki\u1ec3m to\u00e1n vi\u00ean;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n t\u1eeb \u0111\u1ee7 36 th\u00e1ng tr\u1edf l\u00ean;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh tr\u00ean th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2>V. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n b\u1ea1n c\u1ea7n bi\u1ebft<\/h2>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n m\u1ed9t trong c\u00e1c t\u1ed9i v\u1ec1 kinh t\u1ebf, ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n; ng\u01b0\u1eddi \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh ch\u00ednh gi\u00e1o d\u1ee5c t\u1ea1i x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf ch\u1eefa b\u1ec7nh, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi c\u00f3 ti\u1ec1n \u00e1n v\u1ec1 t\u1ed9i kinh t\u1ebf t\u1eeb nghi\u00eam tr\u1ecdng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n l\u00fd kinh t\u1ebf b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n m\u1ed9t n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2>VI. Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi 1 ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i Vi\u1ec7t Nam b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng \u0111\u01b0\u1ee3c nh\u1eefng quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh c\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n<h3>6.1. Quy\u1ec1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/h3>\n<p><span style=\"font-weight: 400;\">Khi h\u00e0nh ngh\u1ec1 t\u1ea1i 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 vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 c\u00e1c quy\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra, x\u00e1c nh\u1eadn c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n th\u00f4ng qua \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3>6.2. Ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1<\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 18 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, khi h\u00e0nh ngh\u1ec1 t\u1ea1i 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 vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng can thi\u1ec7p v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n n\u1ebfu x\u00e9t th\u1ea5y kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 y\u00eau c\u1ea7u tr\u00e1i v\u1edbi \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, y\u00eau c\u1ea7u v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 ho\u1eb7c tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean trau d\u1ed3i ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m ngh\u1ec1 nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ho\u1eb7c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 v\u00e0 ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5p h\u00e0nh y\u00eau c\u1ea7u v\u1ec1 ki\u1ec3m tra, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2>VII. L\u1eddi k\u1ebft<\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean m\u00e0 MVA Vi\u1ec7t Nam mu\u1ed1n chia s\u1ebb \u0111\u1ebfn qu\u00fd v\u1ecb v\u00e0 c\u00e1c b\u1ea1n. M\u1ecdi c\u00e2u h\u1ecfi c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3, vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline c\u1ee7a MVA \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i \u0111\u00e1p. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"<p>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.Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean Hi\u1ec7n nay c\u00f3 nhi\u1ec1u b\u1ea1n c\u00f3 li\u00ean h\u1ec7 v\u1edbi MVA Vi\u1ec7t..<\/p>\n","protected":false},"author":1,"featured_media":8276,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? 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