{"id":3664,"date":"2022-10-21T08:56:02","date_gmt":"2022-10-21T01:56:02","guid":{"rendered":"http:\/\/saac.com.vn\/luu-y-doi-tuong-doanh-nghiep-phai-kiem-toan-noi-bo\/"},"modified":"2022-10-21T08:56:02","modified_gmt":"2022-10-21T01:56:02","slug":"luu-y-doi-tuong-doanh-nghiep-phai-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/saac.vn\/zh-hans\/luu-y-doi-tuong-doanh-nghiep-phai-kiem-toan-noi-bo\/","title":{"rendered":"L\u01afU \u00dd C\u00c1C \u0110\u1ed0I T\u01af\u1ee2NG DOANH NGHI\u1ec6P PH\u1ea2I KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Vi\u1ec7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, qu\u1ea3n tr\u1ecb r\u1ee7i ro\u2026c\u1ee7a doanh nghi\u1ec7p. V\u00ec th\u1ebf, ho\u1ea1t \u0111\u1ed9ng n\u00e0y r\u1ea5t quan tr\u1ecdng. Tuy nhi\u00ean, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u00e0o c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?\u00a0<\/span><\/p>\n<div id=\"attachment_2999\" style=\"width: 1210px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2999\" class=\"wp-image-2999 size-full\" src=\"http:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/kiem-toan-noi-bo-1.png\" alt=\"L\u01b0u \u00fd c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/saac.vn\/wp-content\/uploads\/2022\/10\/kiem-toan-noi-bo-1.png 1200w, https:\/\/saac.vn\/wp-content\/uploads\/2022\/10\/kiem-toan-noi-bo-1-300x200.png 300w, https:\/\/saac.vn\/wp-content\/uploads\/2022\/10\/kiem-toan-noi-bo-1-1024x683.png 1024w, https:\/\/saac.vn\/wp-content\/uploads\/2022\/10\/kiem-toan-noi-bo-1-768x512.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><p id=\"caption-attachment-2999\" class=\"wp-caption-text\"><span style=\"font-size: 14px;\"><em>L\u01b0u \u00fd c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/em><\/span><\/p><\/div>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 20px;\">Ph\u01b0\u01a1ng Nam m\u00e1ch b\u1ea1n 3 \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p sau c\u1ea7n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng n\u00e0y:<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP<\/a> th\u00ec ch\u1ec9 c\u00e1c doanh nghi\u1ec7p sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(1) C\u00f4ng ty ni\u00eam y\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(2) Doanh nghi\u1ec7p m\u00e0 nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(3) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p thu\u00ea n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c y\u00eau c\u1ea7u nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 20px;\">Ngh\u1ecb \u0111\u1ecbnh 05 c\u0169ng quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong c\u00e1c doanh nghi\u1ec7p tr\u00ean ph\u1ea3i c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">C\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean c\u00e1c chuy\u00ean ng\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n, c\u00f3 ki\u1ebfn th\u1ee9c \u0111\u1ea7y \u0111\u1ee7 v\u00e0 lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u1ec1 c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c giao th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">\u0110\u00e3 c\u00f3 th\u1eddi gian t\u1eeb 05 n\u0103m tr\u1edf l\u00ean l\u00e0m vi\u1ec7c theo chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o ho\u1eb7c t\u1eeb 03 n\u0103m tr\u1edf l\u00ean l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb \u0111ang c\u00f4ng t\u00e1c ho\u1eb7c t\u1eeb 03 n\u0103m tr\u1edf l\u00ean l\u00e0m ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n ho\u1eb7c thanh tra.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">C\u00f3 ki\u1ebfn th\u1ee9c, hi\u1ec3u bi\u1ebft chung v\u1ec1 ph\u00e1p lu\u1eadt v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; c\u00f3 kh\u1ea3 n\u0103ng thu th\u1eadp, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin; c\u00f3 ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">Ch\u01b0a b\u1ecb k\u1ef7 lu\u1eadt \u1edf m\u1ee9c c\u1ea3nh c\u00e1o tr\u1edf l\u00ean do sai ph\u1ea1m trong qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ho\u1eb7c kh\u00f4ng \u0111ang trong th\u1eddi gian b\u1ecb thi h\u00e0nh \u00e1n k\u1ef7 lu\u1eadt.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">C\u00e1c ti\u00eau chu\u1ea9n kh\u00e1c do doanh nghi\u1ec7p quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">V\u1ea5n \u0111\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1eabn l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u00e1ng \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p quan t\u00e2m. Li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1ed1t nh\u1ea5t!<\/span><\/p>\n<p><em>Xem th\u00eam<\/em>: <a href=\"https:\/\/saac.vn\/mot-vai-vi-du-ve-sai-sot-thuong-gap-trong-dich-vu-kiem-toan\/\">M\u1ed9t v\u00e0i v\u00ed d\u1ee5 v\u1ec1 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u01afU \u00dd C\u00c1C \u0110\u1ed0I T\u01af\u1ee2NG DOANH NGHI\u1ec6P PH\u1ea2I KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8 - SAAC<\/title>\n<meta name=\"description\" content=\"Vi\u1ec7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, qu\u1ea3n tr\u1ecb r\u1ee7i ro\u2026c\u1ee7a doanh nghi\u1ec7p. 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