{"id":41453,"date":"2024-09-23T22:22:12","date_gmt":"2024-09-23T15:22:12","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=41453"},"modified":"2024-09-24T09:16:40","modified_gmt":"2024-09-24T02:16:40","slug":"3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/","title":{"rendered":"3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp"},"content":{"rendered":"

H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/strong><\/span><\/h4>\n
(KTVN) – Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t c\u00f3 s\u1ef1 ti\u1ebfp tay \u0111\u1eafc l\u1ef1c c\u1ee7a h\u00e0ng lo\u1ea1t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f9ng ki\u1ec3m to\u00e1n vi\u00ean k\u1ef3 c\u1ef1u, t\u1eeb \u0111\u00f3 l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, che \u0111\u1eady t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh y\u1ebfu k\u00e9m v\u00e0 d\u00f2ng ti\u1ec1n l\u00f2ng v\u00f2ng \u0111\u1ec3 ph\u00e1t h\u00e0nh tr\u00f3t l\u1ecdt, chi\u1ebfm \u0111o\u1ea1t h\u01a1n 40 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0…<\/h5>\n

\"sai<\/p>\n

Sau phi\u00ean t\u00f2a s\u1ebd ph\u00e2n \u0111\u1ecbnh \u0111\u00fang sai nh\u01b0ng h\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 t\u1eeb hai \u0111\u1ea1i \u00e1n n\u00e0y th\u00ec ch\u01b0a bi\u1ebft \u0111\u1ebfn bao gi\u1edd m\u1edbi \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c.<\/p>\n

C\u00e1c phi\u00ean t\u00f2a x\u00e9t x\u1eed \u0111\u1ea1i \u00e1n x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t g\u00e2y r\u00fang \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m \u0111\u1eb7c bi\u1ec7t c\u1ee7a d\u01b0 lu\u1eadn. Th\u00e1ng 3\/2024, H\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed T\u00f2a \u00e1n Nh\u00e2n d\u00e2n th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i tuy\u00ean \u00e1n s\u01a1 th\u1ea9m c\u00e1c b\u1ecb c\u00e1o trong v\u1ee5 \u00e1n T\u00e2n Ho\u00e0ng Minh. T\u1eeb ng\u00e0y 19\/9 – 19\/10\/2024, T\u00f2a \u00e1n Nh\u00e2n d\u00e2n TP.HCM x\u00e9t x\u1eed giai \u0111o\u1ea1n 2 c\u1ee7a v\u1ee5 \u00e1n x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n V\u1ea1n Th\u1ecbnh Ph\u00e1t, trong \u0111\u00f3 c\u00f3 sai ph\u1ea1m trong ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu.<\/p>\n

\u0110\u1ec3 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u00e0nh c\u00f4ng, trong hai v\u1ee5 \u00e1n n\u00e0y \u0111\u1ec1u c\u00f3 s\u1ef1 ti\u1ebfp tay c\u1ee7a nhi\u1ec1u c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n vi\u00ean k\u1ef3 c\u1ef1u.<\/p>\n

TI\u1ebeP TAY PH\u00c1T H\u00c0NH H\u01a0N 40.000 T\u1ef6 \u0110\u1ed2NG TR\u00c1I PHI\u1ebeU “R\u00c1C”<\/strong><\/h5>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c trong h\u1ed3 s\u01a1 ph\u00e1t h\u00e0nh, ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p ri\u00eang l\u1ebb. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p mu\u1ed1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 ng\u1ea5m ng\u1ea7m th\u1ecfa thu\u1eadn v\u1edbi l\u00e3nh \u0111\u1ea1o c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u201c\u0111\u00e1nh b\u00f3ng\u201d b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00f9 ph\u00e9p nh\u1eb1m che gi\u1ea5u s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n

Nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu nh\u01b0ng \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, nh\u1edd \u0111\u00f3, \u1edf c\u00e1c \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ri\u00eang l\u1ebb d\u00f9 r\u1ea5t nhi\u1ec1u sai ph\u1ea1m nh\u01b0ng v\u1eabn ph\u00e1t h\u00e0nh th\u00e0nh c\u00f4ng.<\/p>\n

Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c chuy\u00ean gia, hai v\u1ee5 vi\u1ec7c n\u00e0y ch\u1ec9 l\u00e0 ph\u1ea7n n\u1ed5i c\u1ee7a t\u1ea3ng b\u0103ng ch\u00ecm, m\u1eb7c d\u00f9 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e3 k\u1ecbp th\u1eddi ch\u1ea5n ch\u1ec9nh nh\u01b0ng th\u1ef1c t\u1ebf cho th\u1ea5y ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7n \u0111ang b\u1ed9c l\u1ed9 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u1ea3 v\u1ec1 khung kh\u1ed5 qu\u1ea3n l\u00fd, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/p>\n

Theo \u0111\u00f3, v\u1edbi T\u1eadp \u0111o\u00e0n V\u1ea1n Th\u1ecbnh Ph\u00e1t, t\u1eeb ng\u00e0y 19\/9 – 19\/10\/2024, T\u00f2a \u00e1n Nh\u00e2n d\u00e2n TP.HCM x\u00e9t x\u1eed giai \u0111o\u1ea1n 2 c\u1ee7a v\u1ee5 \u00e1n li\u00ean quan \u0111\u1ebfn sai ph\u1ea1m v\u1ec1 tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p. C\u00e1o tr\u1ea1ng x\u00e1c \u0111\u1ecbnh b\u00e0 Tr\u01b0\u01a1ng M\u1ef9 Lan, c\u1ef1u Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb T\u1eadp \u0111o\u00e0n V\u1ea1n Th\u1ecbnh Ph\u00e1t \u0111\u1ec1 ra ch\u1ee7 tr\u01b0\u01a1ng ph\u00e1t h\u00e0nh 24 m\u00e3 tr\u00e1i phi\u1ebfu kh\u1ed1ng th\u00f4ng qua 4 c\u00f4ng ty g\u1ed3m: T\u1eadp \u0111o\u00e0n \u0111\u1ea7u t\u01b0 An \u0110\u00f4ng, C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 v\u00e0 Ph\u00e1t tri\u1ec3n\u00a0Sunny World, C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 Quang Thu\u1eadn, C\u00f4ng ty c\u1ed5 ph\u1ea7n D\u1ecbch v\u1ee5 – Th\u01b0\u01a1ng m\u1ea1i TP.HCM (Setra Corp). C\u00f9ng ph\u01b0\u01a1ng th\u1ee9c nh\u01b0 v\u1ee5 \u00e1n T\u00e2n Ho\u00e0ng Minh, C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n A&C \u0111i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n \u0111\u1ec3 Setra Corp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo quy \u0111\u1ecbnh.<\/p>\n

C\u00e1c g\u00f3i tr\u00e1i phi\u1ebfu n\u00e0y s\u1eed d\u1ee5ng C\u00f4ng ty ch\u1ee9ng kho\u00e1n TVSI v\u00e0 ng\u00e2n h\u00e0ng SCB th\u00f4ng qua nhi\u1ec1u chi\u00eau tr\u00f2, l\u00f4i k\u00e9o ng\u01b0\u1eddi d\u00e2n g\u1eedi ti\u1ebft ki\u1ec7m linh ho\u1ea1t \u0111\u1ec3 b\u00e1n tr\u00e1i phi\u1ebfu r\u1ed9ng r\u00e3i cho 35.824 kh\u00e1ch h\u00e0ng, huy \u0111\u1ed9ng h\u01a1n 30.869 t\u1ef7 \u0111\u1ed3ng. S\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch d\u1eabn \u0111\u1ebfn c\u00e1c nh\u00e0 ph\u00e1t h\u00e0nh m\u1ea5t kh\u1ea3 n\u0103ng chi tr\u1ea3 cho ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu.<\/p>\n

T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n (ng\u00e0y 7\/10\/2022), 4 c\u00f4ng ty c\u00f2n d\u01b0 n\u1ee3 30.081 t\u1ef7 \u0111\u1ed3ng c\u1ee7a 35.824 b\u1ecb h\u1ea1i v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n. Ngo\u00e0i ra, c\u00f2n nhi\u1ec1u tr\u00e1i phi\u1ebfu \u201cr\u00e1c\u201d kh\u00e1c d\u00ednh d\u00e1ng \u0111\u1ebfn b\u00f3ng d\u00e1ng T\u1eadp \u0111o\u00e0n V\u1ea1n Th\u1ecbnh Ph\u00e1t, nh\u01b0: C\u00f4ng ty c\u1ed5 ph\u1ea7n B\u00f4ng Sen, V\u1ea1n Tr\u01b0\u1eddng Ph\u00e1t\u2026 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/p>\n

T\u00ecnh h\u00ecnh kinh doanh c\u1ee7a Setra Corp, m\u1ed9t trong nh\u1eefng doanh nghi\u1ec7p trong h\u1ec7 sinh th\u00e1i c\u1ee7a V\u1ea1n Th\u1ecbnh Ph\u00e1t, hi\u1ec7n \u0111\u00e1ng b\u00e1o \u0111\u1ed9ng khi n\u1eeda \u0111\u1ea7u n\u0103m 2024 c\u00f4ng ty ghi nh\u1eadn kho\u1ea3n l\u1ed7 sau thu\u1ebf h\u01a1n 114 t\u1ef7 \u0111\u1ed3ng, trong khi c\u00f9ng k\u1ef3 l\u1ee3i nhu\u1eadn c\u0169ng \u00e2m h\u01a1n 273 t\u1ef7 \u0111\u1ed3ng. T\u00ednh t\u1eeb n\u0103m 2021 \u0111\u1ebfn nay, l\u1ed7 l\u0169y k\u1ebf c\u1ee7a Setra Corp kho\u1ea3ng 1.274 t\u1ef7 \u0111\u1ed3ng. V\u1edbi d\u01b0 n\u1ee3 tr\u00e1i phi\u1ebfu kho\u1ea3ng 2.000 t\u1ef7 \u0111\u1ed3ng, quy m\u00f4 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Setra Corp g\u1ea5p g\u1ea7n 12 l\u1ea7n v\u1ed1n s\u1edf h\u1eefu (295 t\u1ef7 \u0111\u1ed3ng).<\/p>\n

H\u00e0ng ch\u1ee5c ng\u00e0n n\u1ea1n nh\u00e2n c\u1ee7a v\u1ee5 \u00e1n \u0111ang hy v\u1ecdng c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng s\u1edbm l\u00e0m s\u00e1ng t\u1ecf v\u1ee5 \u00e1n, \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n \u0111\u00e3 b\u1ecb chi\u1ebfm \u0111o\u1ea1t.<\/p>\n

V\u1edbi v\u1ee5 vi\u1ec7c x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh, 9 \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ri\u00eang l\u1ebb v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u01a1n 10.030 t\u1ef7 \u0111\u1ed3ng c\u1ee7a ba c\u00f4ng ty con thu\u1ed9c h\u1ec7 sinh th\u00e1i n\u00e0y (g\u1ed3m: Ng\u00f4i Sao Vi\u1ec7t, Soleil v\u00e0 Cung \u0111i\u1ec7n M\u00f9a \u0110\u00f4ng) ph\u00e1t h\u00e0nh tr\u00f3t l\u1ecdt l\u00e0 nh\u1edd s\u1ef1 gi\u00fap s\u1ee9c c\u1ee7a hai c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n t\u00e0i ch\u00ednh k\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Nam Vi\u1ec7t (chi nh\u00e1nh ph\u00eda B\u1eafc) v\u00e0 C\u00f4ng ty CPA H\u00e0 N\u1ed9i.<\/p>\n

T\u1ea1i v\u1ee5 \u00e1n n\u00e0y, 4 b\u1ecb can g\u1ed3m: B\u00f9i Th\u1ecb Ng\u1ecdc L\u00e2n, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Ki\u1ec3m to\u00e1n Nam Vi\u1ec7t; L\u00ea V\u0103n D\u00f2, T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CPA H\u00e0 N\u1ed9i; Phan Anh H\u00f9ng, Ph\u00f3 gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CPA H\u00e0 N\u1ed9i, chi nh\u00e1nh S\u00e0i G\u00f2n v\u00e0 Nguy\u1ec5n Th\u1ecb H\u1ea3i, Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CPA H\u00e0 N\u1ed9i, \u0111\u00e3 vi ph\u1ea1m nghi\u00eam tr\u1ecdng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam khi k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ch\u1ec9nh s\u1eeda c\u1ee7a ba c\u00f4ng ty tr\u00ean m\u00e0 kh\u00f4ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n

Th\u00e1ng 3\/2024, H\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed T\u00f2a \u00e1n Nh\u00e2n d\u00e2n TP. H\u00e0 N\u1ed9i tuy\u00ean ph\u1ea1t B\u00f9i Th\u1ecb Ng\u1ecdc L\u00e2n 24 th\u00e1ng t\u00f9, ba b\u1ecb c\u00e1o c\u00f2n l\u1ea1i t\u1eeb 18-24 th\u00e1ng t\u00f9 cho h\u01b0\u1edfng \u00e1n treo. S\u1ed1 ti\u1ec1n T\u00e2n Ho\u00e0ng Minh b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng thu gi\u1eef \u1edf giai \u0111o\u1ea1n \u0111i\u1ec1u tra v\u00e0 to\u00e0n b\u1ed9 h\u01a1n 8.600 t\u1ef7 \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n thi\u1ec7t h\u1ea1i trong v\u1ee5 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c.<\/p>\n

C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c \u201c\u0111\u1eb7t h\u00e0ng\u201d \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ch\u1ea5p nh\u1eadn c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn doanh thu kh\u1ed1ng \u0111\u1ec3 ba c\u00f4ng ty con c\u1ee7a T\u00e2n Ho\u00e0ng Minh t\u1eeb t\u00ecnh tr\u1ea1ng kinh doanh thua l\u1ed7 chuy\u1ec3n sang c\u00f3 l\u00e3i, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu trong th\u1eddi gian nhanh nh\u1ea5t.<\/p>\n

Sau khi ba c\u00f4ng ty con ph\u00e1t h\u00e0nh 9 g\u00f3i tr\u00e1i phi\u1ebfu ri\u00eang l\u1ebb, t\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh ch\u1ea1y d\u00f2ng ti\u1ec1n kh\u1ed1ng mua l\u1ea1i l\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu n\u00f3i tr\u00ean v\u00e0 tr\u1edf th\u00e0nh tr\u00e1i ch\u1ee7 s\u01a1 c\u1ea5p. T\u1eeb \u0111\u00e2y, l\u1ee3i d\u1ee5ng t\u00ean tu\u1ed5i, uy t\u00edn c\u1ee7a m\u00ecnh, T\u00e2n Ho\u00e0ng Minh tr\u01b0ng nh\u1eefng t\u00f2a cao \u1ed1c si\u00eau sang t\u1ecda l\u1ea1c \u1edf nh\u1eefng v\u1ecb tr\u00ed \u0111\u1ea5t v\u00e0ng \u0111\u1ec3 huy \u0111\u1ed9ng, k\u00eau g\u1ecdi h\u00e0ng ngh\u00ecn ng\u01b0\u1eddi h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, s\u1ed1 ti\u1ec1n sau huy \u0111\u1ed9ng l\u1ea1i s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, th\u1ef1c t\u1ebf l\u00e0 chi\u1ebfm \u0111o\u1ea1t c\u1ee7a h\u01a1n 6.630 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n h\u01a1n 8.600 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP C\u1ed0 T\u00ccNH GIAN L\u1eacN<\/strong><\/h5>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, t\u1ea1o s\u1ef1 tin c\u1eady cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin, trong \u0111\u00f3 c\u00f3 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u1ebfp lo\u1ea1i v\u00e0o nh\u00f3m kh\u00e1ch h\u00e0ng c\u00f3 t\u00edn nhi\u1ec7m cao. Tuy nhi\u00ean, qua c\u00e1c v\u1ee5 \u00e1n k\u1ec3 tr\u00ean, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u1eaft tay th\u00f4ng \u0111\u1ed3ng gi\u00fap doanh nghi\u1ec7p gian l\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Theo Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a> \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/u><\/strong><\/span><\/a><\/em>,<\/em> nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1eb7t ni\u1ec1m tin v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, song cu\u1ed1i c\u00f9ng c\u00f3 th\u1ec3 n\u00f3i t\u1ea5t c\u1ea3 \u0111\u1ec1u b\u1ecb l\u1eeba. V\u1ee5 vi\u1ec7c n\u00e0y \u1ea3nh h\u01b0\u1edfng v\u00f4 c\u00f9ng l\u1edbn \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng th\u1ecb tr\u01b0\u1eddng v\u00e0 g\u00e2y \u0111\u1ed5 v\u1ee1 l\u00f2ng tin c\u1ee7a ng\u01b0\u1eddi d\u00e2n, nh\u00e0 \u0111\u1ea7u t\u01b0. Kh\u00f4ng ch\u1ec9 m\u1ea5t t\u00e0i s\u1ea3n, ti\u1ec1n b\u1ea1c, m\u00e0 nh\u1eefng ng\u01b0\u1eddi d\u00e2n d\u00ednh d\u00e1ng \u0111\u1ebfn nh\u1eefng v\u1ee5 \u00e1n n\u00e0y \u0111\u1ec1u r\u1ea5t m\u1ec7t m\u1ecfi, th\u1ea5p th\u1ecfm v\u00ec ph\u1ea3i theo \u0111u\u1ed5i h\u00e0nh tr\u00ecnh x\u1eed \u00e1n.<\/em><\/p>\n

Lu\u1eadt s\u01b0<\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a> \u2013 Gi\u00e1m \u0111\u1ed1c <\/a>C\u00f4ng ty Lu\u1eadt ANVI<\/u><\/strong><\/span><\/a><\/em>,<\/em><\/p>\n

“V\u1ee5 vi\u1ec7c sai ph\u1ea1m x\u1ea3y ra, g\u1ea7n nh\u01b0 c\u1ea3 th\u1ecb tr\u01b0\u1eddng tr\u00e1i phi\u1ebfu b\u1ecb \u0111\u00ecnh tr\u1ec7, ng\u01b0\u1eddi d\u00e2n m\u1ea5t l\u00f2ng tin, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, kh\u00f4ng huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c v\u1ed1n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/p>\n

Ng\u01b0\u1eddi mua kh\u00f4ng giao d\u1ecbch, chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c, gi\u00e1n ti\u1ebfp \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kinh doanh kh\u00e1c. Th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp r\u1ea5t l\u1edbn. Th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n l\u00e0 th\u1ecb tr\u01b0\u1eddng c\u1ee7a th\u00f4ng tin, c\u1ee7a ni\u1ec1m tin, nh\u1eefng sai ph\u1ea1m nghi\u00eam tr\u1ecdng nh\u01b0 v\u1eady \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u1ec3 l\u1ea1i h\u1eadu qu\u1ea3 r\u1ea5t l\u1edbn”.<\/em><\/p>\n

V\u1ec1 nguy\u00ean nh\u00e2n khi\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp sai s\u00f3t, theo <\/em>Lu\u1eadt s\u01b0 <\/em><\/a>\u00a0<\/em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/a>, v\u1edbi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u l\u00e0 th\u00f4ng tin \u0111\u1ea7u v\u00e0o, t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p. B\u00ean c\u1ea1nh h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng th\u00ec \u0111\u00f4i khi ki\u1ec3m to\u00e1n c\u0169ng kh\u00f4ng ph\u00e1t hi\u1ec7n ra gian l\u1eadn do th\u00f4ng tin, t\u00e0i li\u1ec7u l\u00e0m gi\u1ea3 tinh vi, kh\u00f4ng ch\u00ednh x\u00e1c, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u0169ng kh\u00f4ng ph\u1ea3i c\u01a1 quan \u0111i\u1ec1u tra, thanh tra. H\u01a1n n\u1eefa, n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 h\u1ea1n v\u1edbi nh\u1eefng chuy\u00ean ng\u00e0nh chuy\u00ean s\u00e2u n\u00ean r\u1ea5t kh\u00f3 ph\u00e1t hi\u1ec7n ra.<\/em><\/p>\n

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean T\u1ea1p ch\u00ed Kinh t\u1ebf Vi\u1ec7t Nam\/VnEconomy v\u1ec1 sai ph\u1ea1m c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean n\u00e0y, nguy\u00ean Ph\u00f3 c\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (B\u1ed9 T\u00e0i ch\u00ednh), kh\u1eb3ng \u0111\u1ecbnh \u0111\u00e2y l\u00e0 h\u00e0nh vi tr\u00e1i quy \u0111\u1ecbnh v\u1edbi chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam.<\/p>\n

Theo v\u1ecb n\u00e0y, \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t do nhi\u1ec1u l\u00fd do:\u00a0m\u1ed9t l\u00e0,\u00a0<\/em>c\u00f3 th\u1ec3 do ki\u1ec3m to\u00e1n vi\u00ean non k\u00e9m v\u1ec1 nghi\u1ec7p v\u1ee5;\u00a0hai l\u00e0,\u00a0<\/em>doanh nghi\u1ec7p l\u00e0m h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd k\u00edn k\u1ebd \u0111\u1ebfn m\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ph\u00e1t hi\u1ec7n;\u00a0ba l\u00e0,\u00a0<\/em>tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n vi\u00ean bi\u1ebft nh\u01b0ng th\u00f4ng \u0111\u1ed3ng n\u00ean b\u1ecf qua.<\/p>\n

\u201cNguy\u00ean nh\u00e2n \u1ea9n gi\u1ea5u b\u00ean trong nh\u01b0 th\u1ebf n\u00e0o, c\u00f3 h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng hay c\u00f3 d\u1ea5u hi\u1ec7u h\u00ecnh s\u1ef1 hay kh\u00f4ng, \u0111\u1ec1u ph\u1ea3i d\u1ef1a v\u00e0o c\u01a1 quan \u0111i\u1ec1u tra\u201d, v\u1ecb n\u00e0y cho bi\u1ebft.<\/p>\n

V\u1edbi vai tr\u00f2 v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh, C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (B\u1ed9 T\u00e0i ch\u00ednh) ch\u1ec9 ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra k\u1ebft lu\u1eadn nh\u1eefng vi ph\u1ea1m v\u1ec1 m\u1eb7t nghi\u1ec7p v\u1ee5. K\u1ebft qu\u1ea3 sau thanh, ki\u1ec3m tra nh\u1eadn th\u1ea5y trong c\u00e1c v\u1ee5 \u00e1n n\u00e0y, d\u00f9 kh\u00f4ng thu th\u1eadp \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng nh\u01b0ng ki\u1ec3m to\u00e1n vi\u00ean v\u1eabn \u0111\u01b0a ra \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty, n\u00ean ki\u1ec3m to\u00e1n vi\u00ean vi ph\u1ea1m nghi\u00eam tr\u1ecdng c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam khi cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Ch\u1eb3ng h\u1ea1n, trong v\u1ee5 T\u00e2n Ho\u00e0ng Minh, \u0111\u1ed1i v\u1edbi h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c t\u00e0i li\u1ec7u g\u1ed1c, m\u00e0 \u0111\u1ed3ng \u00fd ghi nh\u1eadn kh\u1ed1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tr\u00ean k\u1ebft qu\u1ea3 kinh doanh cho c\u00e1c c\u00f4ng ty; hay ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ghi nh\u1eadn l\u00e3i t\u1eeb c\u00e1c kho\u1ea3n \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0.<\/p>\n

Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c b\u00fat to\u00e1n n\u00e0y l\u00e0m \u0111\u1eb9p t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, b\u1ee9c tranh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty n\u00e0y. N\u1ebfu theo \u0111\u00fang quy \u0111\u1ecbnh, khi kh\u00f4ng c\u00f3 \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng, h\u1ed3 s\u01a1, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 x\u00e1c nh\u1eadn c\u00e1c kho\u1ea3n doanh thu n\u00e0y v\u00e0 ki\u1ec3m to\u00e1n ph\u1ea3i t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn.<\/p>\n

V\u1edbi v\u1ee5 \u00e1n V\u1ea1n Th\u1ecbnh Ph\u00e1t, trong b\u1ea3n k\u1ebft lu\u1eadn \u0111i\u1ec1u tra c\u1ee7a C\u01a1 quan C\u1ea3nh s\u00e1t \u0111i\u1ec1u tra (B\u1ed9 C\u00f4ng an), b\u1ecb can L\u00fd Qu\u1ed1c Trung, Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, ki\u1ec3m to\u00e1n vi\u00ean C\u00f4ng ty ki\u1ec3m to\u00e1n A&C, ph\u1ee5 tr\u00e1ch cu\u1ed9c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2019 c\u1ee7a Setra Corp, d\u00f9 c\u00f3 t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh n\u0103m 2019 c\u1ee7a c\u00f4ng ty b\u1ecb thua l\u1ed7, nh\u01b0ng L\u00fd Qu\u1ed1c Trung v\u1eabn \u0111\u1ed3ng \u00fd cho Ph\u1ea1m Hoa \u0110\u0103ng, ki\u1ec3m to\u00e1n vi\u00ean, ch\u1ea5p nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2019 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u t\u1eeb l\u1ed7 th\u00e0nh l\u00e3i; \u0111\u1ed3ng th\u1eddi, ghi l\u00f9i ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o.<\/p>\n

T\u1eeb \u0111\u00f3, C\u00f4ng ty ki\u1ec3m to\u00e1n A&C \u0111\u1ed3ng \u00fd \u0111\u01b0a ra \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, gi\u00fap cho Setra Corp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu n\u0103m 2020.<\/p>\n

N\u0102NG L\u1ef0C PH\u1ea2I G\u1eaeN V\u1edaI \u0110\u1ea0O \u0110\u1ee8C NGH\u1ec0 NGHI\u1ec6P<\/strong><\/h5>\n

Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean ch\u1ecbu \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn b\u1edfi \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, ki\u1ec3m to\u00e1n vi\u00ean r\u1ea5t gi\u1ecfi nh\u01b0ng n\u1ebfu vi ph\u1ea1m \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, kh\u00f4ng \u0111\u1ed9c l\u1eadp m\u00e0 t\u01b0 l\u1ee3i s\u1ebd ph\u1ea3i ch\u1ecbu h\u1eadu qu\u1ea3. \u0110\u1eb7c bi\u1ec7t, t\u00ednh ch\u1ea5t ho\u00e0i nghi ngh\u1ec1 nghi\u1ec7p l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c trong ki\u1ec3m to\u00e1n, khi doanh nghi\u1ec7p \u0111\u01b0a t\u00e0i li\u1ec7u, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i nghi ng\u1edd v\u00e0 ngh\u0129 c\u00e1ch \u0111\u1ec3 ki\u1ec3m tra, r\u00e0 so\u00e1t. Khi c\u00f2n nghi ng\u1edd c\u00f3 ngh\u0129a l\u00e0 ch\u01b0a y\u00ean t\u00e2m ho\u00e0n to\u00e0n, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111i t\u00ecm b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 x\u00f3a b\u1ecf s\u1ef1 ng\u1edd v\u1ef1c \u0111\u00f3.<\/p>\n

M\u1ed9t c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n cho bi\u1ebft c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ki\u1ec3m to\u00e1n vi\u00ean khi xu\u1ed1ng doanh nghi\u1ec7p ki\u1ec3m tra th\u00ec th\u1ea5y nh\u1eefng b\u1eb1ng ch\u1ee9ng \u0111\u00e1ng ng\u1edd nh\u01b0: s\u1ed5 ghi ch\u00e9p t\u00e0i s\u1ea3n 7 n\u0103m l\u1ea1i m\u1edbi c\u1ee9ng, hay c\u00f9ng m\u1ed9t chi\u1ebfc b\u00fat \u0111\u1ec3 ghi s\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd\u2026 T\u1ea5t c\u1ea3 nh\u1eefng \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng \u0111\u1ec1u kh\u00f4ng qua \u0111\u01b0\u1ee3c m\u1eaft ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n

Sai ph\u1ea1m t\u1eeb doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng m\u1ed9t ph\u1ea7n do doanh nghi\u1ec7p, b\u1edfi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00eau tr\u00ean \u0111\u1ec1u kh\u00f4ng minh b\u1ea1ch. Khi ph\u00e2n t\u00edch v\u1ee5 vi\u1ec7c, c\u1ea7n hi\u1ec3u r\u00f5 v\u1ea5n \u0111\u1ec1 c\u0103n c\u01a1, tr\u00e1ch nhi\u1ec7m \u1edf b\u1ed9 ph\u1eadn n\u00e0o, ngh\u0129a v\u1ee5 c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb khi ch\u1ea5p thu\u1eadn nh\u1eefng giao d\u1ecbch \u0111\u00e1ng ng\u1edd, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 cho c\u00e1 nh\u00e2n h\u00e0ng ng\u00e0n t\u1ef7 \u0111\u1ed3ng, chi\u1ebfm t\u1ef7 l\u1ec7 l\u1edbn trong gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u00e2y nguy c\u01a1 m\u1ea5t tr\u1eafng nh\u01b0 v\u1eady.<\/p>\n

N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang lu\u1eadt, h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u00f4ng ty hi\u1ec7u qu\u1ea3, th\u00ec nh\u1eefng sai ph\u1ea1m kh\u00f4ng th\u1ec3 l\u1ecdt \u0111\u1ebfn kh\u00e2u cu\u1ed1i c\u00f9ng l\u00e0 ch\u1ed1t ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

\u00d4ng Ho\u00e0ng \u0110\u1ee9c H\u00f9ng, Ch\u1ee7 t\u1ecbch Vi\u1ec7n Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 Vi\u1ec7t Nam (IIA Vi\u1ec7t Nam).<\/p>\n

“Th\u00f4ng th\u01b0\u1eddng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp d\u00f9ng x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n \u0111\u1ec3 xem x\u00e9t c\u00f3 ch\u1ea5p nh\u1eadn nh\u1eefng s\u1ed1 li\u1ec7u doanh nghi\u1ec7p \u0111\u01b0a ra hay kh\u00f4ng, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i k\u1ebft lu\u1eadn \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb ho\u1eb7c \u0111\u01b0a ra l\u01b0u \u00fd. N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean trong m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t v\u1ec1 m\u1eb7t ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ee7 m\u1ea1nh, kh\u00f4ng tham v\u1ea5n chuy\u00ean m\u00f4n \u0111\u1ee7 s\u1ebd r\u1ea5t d\u1ec5 d\u00e0ng d\u1ef1a v\u00e0o \u00fd ki\u1ebfn c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn \u00fd ki\u1ebfn sai l\u1ec7ch v\u00e0 c\u1ed1 t\u00ecnh kh\u00f4ng \u0111\u1ec3 ai ph\u00e1t hi\u1ec7n.<\/p>\n

Khi ki\u1ec3m to\u00e1n nh\u1eefng c\u00f4ng ty ni\u00eam y\u1ebft l\u1edbn, th\u01b0\u1eddng ph\u1ea3i c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m tra, tham v\u1ea5n ch\u00e9o ho\u1eb7c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp. N\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u00f3 nh\u1eefng \u00fd ki\u1ebfn, v\u1ea5n \u0111\u1ec1 \u201cg\u1ee3n\u201d, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n ph\u1ea3i l\u1eadp m\u1ed9t h\u1ed9i \u0111\u1ed3ng, tham v\u1ea5n nhi\u1ec1u h\u01a1n, \u0111\u00e2y ch\u00ednh l\u00e0 l\u00fd do c\u00f3 nh\u1eefng c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00f3 chi ph\u00ed \u0111\u1eaft \u0111\u1ecf”.<\/p>\n

\u00c1nh<\/strong> Tuy\u1ebft<\/strong><\/p>\n

————-<\/em><\/p>\n

Kinh<\/em><\/strong> t\u1ebf VN<\/em><\/strong> (T\u00e0i<\/em><\/strong> ch\u00ednh<\/em><\/strong>) ng\u00e0y <\/em><\/strong>23-9<\/em><\/strong>-2024:<\/em><\/strong><\/p>\n

https:\/\/vneconomy.vn\/hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap.htm<\/a><\/em><\/p>\n

(<\/em>315\/2.754<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. (KTVN) – Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t c\u00f3 s\u1ef1 ti\u1ebfp tay \u0111\u1eafc l\u1ef1c c\u1ee7a h\u00e0ng lo\u1ea1t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f9ng ki\u1ec3m to\u00e1n vi\u00ean k\u1ef3 c\u1ef1u, […]<\/p>\n","protected":false},"author":2,"featured_media":41454,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[34,36],"class_list":["post-41453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-ngan-hang"],"acf":[],"yoast_head":"\n3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t do h\u1eadu qu\u1ea3 sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t do h\u1eadu qu\u1ea3 sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-23T15:22:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-24T02:16:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/09\/Picture3.png\" \/>\n\t<meta property=\"og:image:width\" content=\"606\" \/>\n\t<meta property=\"og:image:height\" content=\"404\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"16 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/f250bfe7ec16ce4eba7ae37ffd717a9e\"},\"headline\":\"3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\",\"datePublished\":\"2024-09-23T15:22:12+00:00\",\"dateModified\":\"2024-09-24T02:16:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/\"},\"wordCount\":4289,\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Picture3.png\",\"keywords\":[\"Lu\u1eadt s\u01b0 Doanh nghi\u1ec7p\",\"Lu\u1eadt s\u01b0 T\u00e0i ch\u00ednh - Ng\u00e2n h\u00e0ng\"],\"articleSection\":[\"Tr\u00edch d\u1eabn\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/\",\"name\":\"[:vi]3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Picture3.png\",\"datePublished\":\"2024-09-23T15:22:12+00:00\",\"dateModified\":\"2024-09-24T02:16:40+00:00\",\"description\":\"Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t do h\u1eadu qu\u1ea3 sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/#primaryimage\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Picture3.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Picture3.png\",\"width\":606,\"height\":404,\"caption\":\"sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"name\":\"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI\",\"description\":\"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm\",\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"alternateName\":\"anvilaw.com\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\",\"name\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\",\"alternateName\":\"ANVI\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"width\":3493,\"height\":1535,\"caption\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/facebook.com\\\/anvilawfirm\",\"https:\\\/\\\/x.com\\\/anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@lsduc_anvi\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/f250bfe7ec16ce4eba7ae37ffd717a9e\",\"name\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g\",\"caption\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\"},\"sameAs\":[\"https:\\\/\\\/anvilaw.com\"],\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/author\\\/ductt\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp[:] - ANVI Law Firm","description":"Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t do h\u1eadu qu\u1ea3 sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp[:] - ANVI Law Firm","og_description":"Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t do h\u1eadu qu\u1ea3 sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?","og_url":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2024-09-23T15:22:12+00:00","article_modified_time":"2024-09-24T02:16:40+00:00","og_image":[{"width":606,"height":404,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/09\/Picture3.png","type":"image\/png"}],"author":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"16 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/"},"author":{"name":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/f250bfe7ec16ce4eba7ae37ffd717a9e"},"headline":"3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp","datePublished":"2024-09-23T15:22:12+00:00","dateModified":"2024-09-24T02:16:40+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/"},"wordCount":4289,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/09\/Picture3.png","keywords":["Lu\u1eadt s\u01b0 Doanh nghi\u1ec7p","Lu\u1eadt s\u01b0 T\u00e0i ch\u00ednh - Ng\u00e2n h\u00e0ng"],"articleSection":["Tr\u00edch d\u1eabn","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi"},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/","url":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/","name":"[:vi]3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/09\/Picture3.png","datePublished":"2024-09-23T15:22:12+00:00","dateModified":"2024-09-24T02:16:40+00:00","description":"Sai ph\u1ea1m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh v\u00e0 V\u1ea1n Th\u1ecbnh Ph\u00e1t do h\u1eadu qu\u1ea3 sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?","breadcrumb":{"@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/09\/Picture3.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/09\/Picture3.png","width":606,"height":404,"caption":"sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp"},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/vi\/3-866-hau-qua-nang-ne-do-sai-pham-cua-kiem-toan-doc-lap\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"3.866. H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 do sai ph\u1ea1m c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp"}]},{"@type":"WebSite","@id":"https:\/\/anvilaw.com\/vi\/#website","url":"https:\/\/anvilaw.com\/vi\/","name":"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI","description":"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm","publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"alternateName":"anvilaw.com","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/anvilaw.com\/vi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/anvilaw.com\/vi\/#organization","name":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm","alternateName":"ANVI","url":"https:\/\/anvilaw.com\/vi\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","width":3493,"height":1535,"caption":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/anvilawfirm","https:\/\/x.com\/anvilawfirm","https:\/\/www.youtube.com\/@anvilawfirm","https:\/\/www.youtube.com\/@lsduc_anvi"]},{"@type":"Person","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/f250bfe7ec16ce4eba7ae37ffd717a9e","name":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/secure.gravatar.com\/avatar\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g","caption":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c"},"sameAs":["https:\/\/anvilaw.com"],"url":"https:\/\/anvilaw.com\/vi\/author\/ductt\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/41453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=41453"}],"version-history":[{"count":1,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/41453\/revisions"}],"predecessor-version":[{"id":41468,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/41453\/revisions\/41468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/41454"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=41453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=41453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=41453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}