{"id":43411,"date":"2024-11-07T16:52:59","date_gmt":"2024-11-07T09:52:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=43411"},"modified":"2024-11-08T14:03:40","modified_gmt":"2024-11-08T07:03:40","slug":"3-903-mo-rong-pham-vi-kiem-toan-de-dep-nan-tang-von-ao-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-903-mo-rong-pham-vi-kiem-toan-de-dep-nan-tang-von-ao-cua-doanh-nghiep\/","title":{"rendered":"3.903. M\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m to\u00e1n \u0111\u1ec3 d\u1eb9p n\u1ea1n t\u0103ng v\u1ed1n \u1ea3o c\u1ee7a doanh nghi\u1ec7p."},"content":{"rendered":"

M\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m to\u00e1n \u0111\u1ec3 d\u1eb9p n\u1ea1n t\u0103ng v\u1ed1n \u1ea3o c\u1ee7a doanh nghi\u1ec7p.<\/strong><\/span><\/h4>\n
(\u0110TM) – Theo c\u00e1c \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i, n\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u s\u1ebd g\u00e2y t\u1ed5n h\u1ea1i l\u1edbn cho nh\u00e0 \u0111\u1ea7u t\u01b0. Do \u0111\u00f3, vi\u1ec7c quy \u0111\u1ecbnh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n v\u1ed1n \u0111i\u1ec1u l\u1ec7 s\u1ebd l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, l\u00e0nh m\u1ea1nh c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/h5>\n

S\u00e1ng ng\u00e0y 7\/11, Qu\u1ed1c h\u1ed9i b\u01b0\u1edbc v\u00e0o phi\u00ean th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp v\u1ec1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lo\u1ea1t lu\u1eadt quan tr\u1ecdng, bao g\u1ed3m Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, v\u00e0 Lu\u1eadt D\u1ef1 tr\u1eef qu\u1ed1c gia.<\/p>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u0169ng c\u1ea7n ki\u1ec3m to\u00e1n<\/strong><\/h5>\n

Trong ph\u1ea7n th\u1ea3o lu\u1eadn li\u00ean quan \u0111\u1ebfn Lu\u1eadt Ch\u1ee9ng kho\u00e1n, \u00f4ng Nguy\u1ec5n H\u1eefu To\u00e0n, Ph\u00f3 Ch\u1ee7 nhi\u1ec7m \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch \u0111\u00e3 nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i v\u1ec1 h\u1ed3 s\u01a1 ch\u00e0o b\u00e1n c\u1ed5 phi\u1ebfu ra c\u00f4ng ch\u00fang.C\u1ee5 th\u1ec3, d\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t c\u00e1c c\u00f4ng ty khi th\u1ef1c hi\u1ec7n ch\u00e0o b\u00e1n c\u1ed5 phi\u1ebfu l\u1ea7n \u0111\u1ea7u ra c\u00f4ng ch\u00fang ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00f3ng g\u00f3p trong v\u00f2ng 10 n\u0103m tr\u01b0\u1edbc \u0111\u00f3, \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

\u0110\u1ed3ng t\u00ednh v\u1edbi quy \u0111\u1ecbnh m\u1edbi, \u00f4ng To\u00e0n kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c ki\u1ec3m to\u00e1n v\u1ed1n \u0111i\u1ec1u l\u1ec7 g\u1ed1c l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u1ed1n th\u1ef1c c\u00f3 c\u1ee7a doanh nghi\u1ec7p v\u00e0 s\u1ed1 c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh. B\u1edfi l\u1ebd, n\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u, \u0111i\u1ec1u n\u00e0y s\u1ebd g\u00e2y t\u1ed5n h\u1ea1i l\u1edbn cho nh\u00e0 \u0111\u1ea7u t\u01b0, t\u1eeb \u0111\u1ee3t mua \u0111\u1ea7u ti\u00ean \u0111\u1ebfn nh\u1eefng l\u1ea7n mua ti\u1ebfp theo.<\/p>\n

\u00d4ng To\u00e0n d\u1eabn v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 C\u00f4ng ty Faros c\u1ee7a T\u1eadp \u0111o\u00e0n FLC, t\u1eeb m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u1edfi \u0111\u1ea7u 1,5 t\u1ec9 \u0111\u1ed3ng \u0111\u00e3 t\u0103ng l\u00ean 4.300 t\u1ec9 \u0111\u1ed3ng ch\u1ec9 trong giai \u0111o\u1ea1n 2011-2016 th\u00f4ng qua\u00a0c\u00e1c \u201cth\u1ee7 thu\u1eadt\u201d \u1ee7y th\u00e1c v\u1ed1n t\u1eeb doanh nghi\u1ec7p cho c\u00e1 nh\u00e2n,khi\u1ebfn d\u00f2ng ti\u1ec1n li\u00ean t\u1ee5c quay v\u00f2ng b\u1eb1ng c\u00e1ch chuy\u1ec3n v\u00e0o r\u1ed3i l\u1ea1i r\u00fat ra nhi\u1ec1u l\u1ea7n.<\/p>\n

Sau \u0111\u00f3, c\u00f4ng ty n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n, chi\u1ebfm \u0111o\u1ea1t h\u00e0ng ngh\u00ecn t\u1ec9 \u0111\u1ed3ng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e3 g\u00e2y t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng. M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c \u00f4ng \u0111\u1ec1 c\u1eadp l\u00e0 si\u00eau d\u1ef1 \u00e1n \u0110\u1ea1i Ninh c\u1ee7a \u00f4ng Nguy\u1ec5n Cao Tr\u00ed, trong \u0111\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u0169ng \u0111\u01b0\u1ee3c t\u0103ng l\u00ean 2.000 t\u1ec9 \u0111\u1ed3ng qua c\u00e1c th\u1ee7 thu\u1eadt \u201cb\u01a1m – r\u00fat ti\u1ec1n\u201d.<\/p>\n

\"n\u1ea1n

\u0110\u1ea1i bi\u1ec3u Nguy\u1ec5n H\u1eefu To\u00e0n, Ph\u00f3 Ch\u1ee7 nhi\u1ec7m \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch kh\u1eb3ng \u0111\u1ecbnh t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/p><\/div>\n

PGS.TS Ph\u1ea1m M\u1ea1nh H\u00f9ng, Ph\u00f3 vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u khoa h\u1ecdc ng\u00e2n h\u00e0ng (H\u1ecdc vi\u1ec7n Ng\u00e2n h\u00e0ng) cho bi\u1ebft, v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 m\u1ed9t th\u00f4ng tin quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ed1i t\u00e1c v\u00e0 kh\u00e1ch h\u00e0ng xem x\u00e9t tr\u01b0\u1edbc khi h\u1ee3p t\u00e1c kinh doanh v\u1edbi doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1eabn t\u1ed3n t\u1ea1i quan ni\u1ec7m v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00e0ng l\u1edbn th\u00ec v\u1ecb th\u1ebf uy t\u00edn c\u00e0ng cao.<\/p>\n

Tuy nhi\u00ean, Lu\u1eadt Doanh nghi\u1ec7p 2020 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 do quy\u1ebft \u0111\u1ecbnh m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh v\u00e0 m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Theo \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 n\u00e2ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 m\u00e0 kh\u00f4ng c\u1ea7n c\u1ed5 \u0111\u00f4ng ph\u1ea3i g\u00f3p th\u00eam v\u1ed1n th\u1eadt, th\u00f4ng qua c\u00e1c th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh.<\/p>\n

C\u0169ng theo \u00f4ng H\u00f9ng, nh\u1eefng hi\u1ec7n t\u01b0\u1ee3ng tr\u00ean xu\u1ea5t ph\u00e1t t\u1eeb l\u1ed7 h\u1ed5ng trong c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t. C\u1ee5 th\u1ec3, hi\u1ec7n ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 c\u01a1 ch\u1ebf \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 cho c\u1ed5 \u0111\u00f4ng c\u0169ng nh\u01b0 vi\u1ec7c gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m tra \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n. Ngo\u00e0i ra, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai kh\u1ed1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean nh\u01b0ng v\u1eabn c\u00f2n nh\u1eb9 so v\u1edbi l\u1ee3i nhu\u1eadn m\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m thu \u0111\u01b0\u1ee3c.<\/p>\n

T\u1eeb nh\u1eefng th\u1ef1c t\u1ebf n\u00e0y, \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i Nguy\u1ec5n H\u1eefu To\u00e0n kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c quy \u0111\u1ecbnh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n v\u1ed1n \u0111i\u1ec1u l\u1ec7 s\u1ebd l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, l\u00e0nh m\u1ea1nh c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

T\u0103ng tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n<\/strong><\/h5>\n

Theo<\/em> Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>,<\/a> Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>,<\/em> t\u1eeb n\u0103m 2014, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u ph\u00e1t tri\u1ec3n th\u1ef1c t\u1ebf. Vi\u1ec7c t\u0103ng v\u1ed1n \u0111\u1ebfn m\u1ee9c n\u00e0o l\u00e0 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh, nh\u01b0ng c\u1ea7n c\u00f3 ch\u1ee9ng minh r\u00f5 r\u00e0ng. N\u1ebfu kh\u00f4ng c\u00f3 ti\u1ec1n th\u1eadt m\u00e0 khai t\u0103ng v\u1ed1n l\u00e0 h\u00e0nh vi gian l\u1eadn.<\/em><\/p>\n

Tuy nhi\u00ean, hi\u1ec7n nay ch\u01b0a c\u00f3 \u0111\u01a1n v\u1ecb n\u00e0o th\u1ef1c s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c t\u0103ng v\u1ed1n th\u1ef1c hay \u1ea3o. M\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n tham gia, nh\u01b0ng v\u1eabn c\u00f3 tr\u01b0\u1eddng h\u1ee3p v\u00ec m\u1ed9t s\u1ed1 l\u00fd do m\u00e0 c\u00e1c sai ph\u1ea1m n\u00e0y kh\u00f4ng b\u1ecb ph\u00e1t hi\u1ec7n.<\/p>\n

Khi doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n v\u00e0 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, h\u1ecd ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3. Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng th\u1ef1c m\u00e0 v\u1eabn \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft, tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t thu\u1ed9c v\u1ec1 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc. D\u00f9 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 ph\u1ea3n \u00e1nh sai ph\u1ea1m, nh\u01b0ng b\u1eb1ng m\u1ed9t c\u00e1ch n\u00e0o \u0111\u00f3 nh\u1eefng sai ph\u1ea1m n\u00e0y \u0111\u00e3 b\u1ecb che gi\u1ea5u.<\/p>\n

\u0110\u1ed3ng t\u00ecnh, \u0111\u1ea1i bi\u1ec3u Th\u00e1i Th\u1ecb An Chung (\u0111o\u00e0n Ngh\u1ec7 An) cho bi\u1ebft, khi \u0111i\u1ec1u tra, x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ee5 \u00e1n l\u1edbn x\u1ea3y ra t\u1ea1i Ng\u00e2n h\u00e0ng TMCP S\u00e0i G\u00f2n (SCB), T\u1eadp \u0111o\u00e0n V\u1ea1n Th\u1ecbnh Ph\u00e1t, T\u1eadp \u0111o\u00e0n FLC\u2026c\u0169ng \u0111\u00e3 ch\u1ec9 ra c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed9t s\u1ed1 c\u01a1 quan, \u0111\u01a1n v\u1ecb, trong \u0111\u00f3 g\u1ed3m c\u1ea3 c\u00f4ng ty ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean v\u1edbi c\u00e1c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n thi\u1ebfu trung th\u1ef1c.<\/p>\n

V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a FLC Faros\u00a0 t\u1eeb m\u1ee9c kh\u1edfi \u0111\u1ea7u 1,5 t\u1ec9 \u0111\u1ed3ng\u0111\u00e3 t\u0103ng l\u00ean 4.300 t\u1ec9 \u0111\u1ed3ngch\u1ec9 trong giai \u0111o\u1ea1n 2011-2016 v\u1edbi c\u00e1c \u201cth\u1ee7 thu\u1eadt\u201d t\u00e0i ch\u00ednh<\/em><\/p>\n

Theo \u0111\u00f3, d\u1ef1 th\u1ea3o Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh, t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd b\u1eb1ng bi\u1ec7n ph\u00e1p h\u00e0nh ch\u00ednh ho\u1eb7c h\u00ecnh s\u1ef1. N\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i, ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi vi ph\u1ea1m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng l\u00ean 2 t\u1ec9 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, 50 tri\u1ec7u l\u00ean 1 t\u1ec9 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ee9c t\u0103ng g\u1ea5p 20 l\u1ea7n so v\u1edbi hi\u1ec7n t\u1ea1i. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t t\u1ed1i \u0111a \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t l\u00e0 5 n\u0103m nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh r\u0103n \u0111e. Ngo\u00e0i ra, d\u1ef1 th\u1ea3o Lu\u1eadt c\u0169ng m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n.<\/p>\n

Tuy nhi\u00ean, b\u00e0 An Chung cho r\u1eb1ng c\u1ea7n c\u00e2n nh\u1eafc m\u1ee9c x\u1eed ph\u1ea1t sao cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 v\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a vi ph\u1ea1m c\u0169ng nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m. N\u1ebfu \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t nh\u01b0 d\u1ef1 th\u1ea3o, ch\u1eafc ch\u1eafn s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a ng\u00e0nh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam, m\u1ed9t ng\u00e0nh hi\u1ec7n c\u1ea7n t\u0103ng nh\u00e2n s\u1ef1 l\u00ean g\u1ea5p 3-4 l\u1ea7n so v\u1edbi quy m\u00f4 th\u1ecb tr\u01b0\u1eddng. V\u00ec v\u1eady, b\u00e0 \u0111\u1ec1 xu\u1ea5t ch\u1ec9 n\u00ean t\u0103ng m\u1ee9c x\u1eed ph\u1ea1t t\u1ed1i \u0111a l\u00ean g\u1ea5p 2 l\u1ea7n so v\u1edbi hi\u1ec7n t\u1ea1i v\u00e0 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 2 n\u0103m.<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, \u0111\u1ec3 “b\u1ecbt l\u1ed7 h\u1ed5ng” n\u00e2ng kh\u1ed1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 b\u1eb1ng v\u1ed1n doanh nghi\u1ec7p cho c\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n. \u0110\u1ed3ng th\u1eddi, ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o v\u1ed1n g\u00f3p l\u00e0 th\u1eadt v\u00e0 ch\u1ec9 d\u00f9ng cho m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n c\u1ea7n \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1edfi t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 gi\u00e1m s\u00e1t c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn v\u1ed1n \u0111i\u1ec1u l\u1ec7, ngo\u00e0i c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Quang<\/strong> \u0110\u0103ng<\/strong><\/p>\n

————-<\/em><\/p>\n

\u0110\u00f4 th\u1ecb m\u1edbi (Ti\u00eau \u0111i\u1ec3m) 07-11-2024:<\/em><\/strong><\/p>\n

https:\/\/dothi.reatimes.vn\/mo-rong-pham-vi-kiem-toan-de-dep-nan-tang-von-ao-cua-doanh-nghiep-7809.html<\/a><\/em><\/p>\n

(<\/em>73\/1.432<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

M\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m to\u00e1n \u0111\u1ec3 d\u1eb9p n\u1ea1n t\u0103ng v\u1ed1n \u1ea3o c\u1ee7a doanh nghi\u1ec7p. (\u0110TM) – Theo c\u00e1c \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i, n\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u s\u1ebd g\u00e2y t\u1ed5n h\u1ea1i l\u1edbn cho nh\u00e0 \u0111\u1ea7u t\u01b0. Do \u0111\u00f3, vi\u1ec7c quy \u0111\u1ecbnh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n v\u1ed1n […]<\/p>\n","protected":false},"author":2,"featured_media":43412,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[41,34],"class_list":["post-43411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-chung-khoan","tag-luat-su-doanh-nghiep"],"acf":[],"yoast_head":"\n3.903. 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