{ "id": 49121, "date": "2025-09-25T17:50:39", "date_gmt": "2025-09-25T10:50:39", "guid": { "rendered": "https:\/\/hbbgroup.net\/bao-cao-kiem-toan-mot-cong-ty-niem-yet-bi-bac-bo-can-luu-y-gi-chat-luong-tam-ve-thong-hanh\/" }, "modified": "2025-09-25T17:50:39", "modified_gmt": "2025-09-25T10:50:39", "slug": "bao-cao-kiem-toan-mot-cong-ty-niem-yet-bi-bac-bo-can-luu-y-gi-chat-luong-tam-ve-thong-hanh", "status": "publish", "type": "post", "link": "https:\/\/hbbgroup.net\/en_us\/bao-cao-kiem-toan-mot-cong-ty-niem-yet-bi-bac-bo-can-luu-y-gi-chat-luong-tam-ve-thong-hanh\/", "title": { "rendered": "B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n m\u1ed9t c\u00f4ng ty ni\u00eam y\u1ebft b\u1ecb b\u00e1c b\u1ecf, c\u1ea7n l\u01b0u \u00fd g\u00ec ch\u1ea5t l\u01b0\u1ee3ng ‘t\u1ea5m v\u00e9 th\u00f4ng h\u00e0nh’?" }, "content": { "rendered": "
\n
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\"B\u00e1o<\/p>

\n

B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 \u201ct\u1ea5m gi\u1ea5y th\u00f4ng h\u00e0nh\u201d \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n an t\u00e2m – \u1ea2nh: QUANG \u0110\u1ecaNH<\/p>\n<\/figcaption><\/figure>\n

\u1ee6y ban Ch\u1ee9ng kho\u00e1n “tu\u00fdt c\u00f2i” ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n m\u1ed9t doanh nghi\u1ec7p<\/h2>\n

C\u00f4ng ty CP Th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t nh\u1eadp kh\u1ea9u Th\u1ee7 \u0110\u1ee9c – Timexco (TMC) \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a \u1ee6y ban Ch\u1ee9ng kho\u00e1n <\/a>li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/a> c\u1ee7a doanh nghi\u1ec7p do C\u00f4ng ty TNHH ki\u1ec3m to\u00e1n An Vi\u1ec7t ki\u1ec3m to\u00e1n.<\/p>\n

Theo \u1ee6y ban Ch\u1ee9ng kho\u00e1n, qua k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ea1i C\u00f4ng ty TNHH ki\u1ec3m to\u00e1n An Vi\u1ec7t cho th\u1ea5y h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024 c\u1ee7a Timexco kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u.<\/p>\n

Nguy\u00ean nh\u00e2n theo c\u01a1 quan qu\u1ea3n l\u00fd, ki\u1ec3m to\u00e1n vi\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n v\u00e0 ch\u01b0a thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng th\u00edch h\u1ee3p theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n. <\/p>\n

\u1ee6y ban Ch\u1ee9ng kho\u00e1n c\u00f2n cho bi\u1ebft s\u1ebd \u0111\u00ecnh ch\u1ec9 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u0103m 2024 c\u1ee7a Timexco.<\/p>\n

\u0110\u00e1ng l\u01b0u \u00fd, An Vi\u1ec7t c\u00f2n l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ea3m nh\u1eadn ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a TMC c\u1ea3 n\u0103m 2022 v\u00e0 2023.<\/p>\n

V\u1ec1 An Vi\u1ec7t, c\u00f4ng ty ki\u1ec3m to\u00e1n n\u00e0y th\u00e0nh l\u1eadp t\u1eeb n\u0103m 2003, c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i. B\u00e1o c\u00e1o minh b\u1ea1ch n\u0103m 2024 c\u1ee7a An Vi\u1ec7t cho th\u1ea5y c\u00f4ng ty c\u00f3 55 kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong n\u0103m n\u00e0y.<\/p>\n

Trong \u0111\u00f3, c\u00f3 m\u1ed9t s\u1ed1 c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean s\u00e0n nh\u01b0 C\u00f4ng ty c\u1ed5 ph\u1ea7n Bia H\u00e0 N\u1ed9i – H\u1ea3i Ph\u00f2ng (BHP), C\u00f4ng ty c\u1ed5 ph\u1ea7n V\u1eadn t\u1ea3i v\u00e0 d\u1ecbch v\u1ee5 Petrolimex H\u1ea3i Ph\u00f2ng (PTS), C\u00f4ng ty c\u1ed5 ph\u1ea7n Ph\u1ee5c v\u1ee5 mai t\u00e1ng H\u1ea3i Ph\u00f2ng (CPH), C\u00f4ng ty c\u1ed5 ph\u1ea7n V\u1eadn t\u1ea3i v\u00e0 d\u1ecbch v\u1ee5 Petrolimex S\u00e0i G\u00f2n (PSC)\u2026<\/p>\n

Trong n\u0103m t\u00e0i ch\u00ednh 2024 (t\u1eeb 1-7-2023 \u0111\u1ebfn 30-6-2024), C\u00f4ng ty An Vi\u1ec7t ghi nh\u1eadn doanh thu h\u01a1n 75,29 t\u1ec9 \u0111\u1ed3ng, trong khi chi ph\u00ed l\u00ean t\u1edbi 72,58 t\u1ec9 \u0111\u1ed3ng. K\u1ebft qu\u1ea3, l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u00e0y \u0111\u1ea1t h\u01a1n 1,9 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

L\u01b0u \u00fd g\u00ec “t\u1ea5m v\u00e9 th\u00f4ng h\u00e0nh” ki\u1ec3m to\u00e1n?<\/h2>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00f4ng ty \u0111\u1ea1i ch\u00fang, \u0111\u1eb7c bi\u1ec7t c\u00f4ng ty ni\u00eam y\u1ebft, ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p thu\u1eadn. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o v\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00e1nh r\u1ee7i ro t\u1eeb b\u00e1o c\u00e1o “\u1ea3o”, l\u00e0m \u0111\u1eb9p s\u1ed1 li\u1ec7u. \u0110\u1ed3ng th\u1eddi n\u00e2ng cao chu\u1ea9n m\u1ef1c qu\u1ea3n tr\u1ecb, ti\u1ec7m c\u1eadn th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, t\u1ea1o ni\u1ec1m tin cho nh\u00e0 \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/p>\n

Tuy nhi\u00ean tr\u01b0\u1edbc C\u00f4ng ty An Vi\u1ec7t, \u1ee6y ban Ch\u1ee9ng kho\u00e1n c\u0169ng t\u1eebng “tu\u00fdt c\u00f2i” nhi\u1ec1u c\u00f4ng ty ki\u1ec3m to\u00e1n. \u0110\u01a1n c\u1eed nh\u01b0 v\u1ee5 C\u00f4ng ty TNHH ki\u1ec3m to\u00e1n DFK Vi\u1ec7t Nam k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n Qu\u1ed1c C\u01b0\u1eddng Gia Lai <\/a>(QCG) nh\u01b0ng sau \u0111\u00f3 \u1ee6y ban Ch\u1ee9ng kho\u00e1n cho bi\u1ebft ki\u1ec3m to\u00e1n vi\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n.<\/p>\n

C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m to\u00e1n cho b\u00e1o c\u00e1o c\u1ee7a QCG c\u0169ng ch\u01b0a thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/p>\n

\u0110i\u1ec1u n\u00e0y kh\u00f4ng kh\u1ecfi d\u1ea5y l\u00ean nh\u1eefng nghi ng\u1ea1i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n. <\/p>\n

Gi\u00e1m \u0111\u1ed1c m\u1ed9t c\u00f4ng ty ch\u1ee9ng kho\u00e1n l\u01b0u \u00fd nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean \u01b0u ti\u00ean nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi c\u00e1c c\u00f4ng ty uy t\u00edn.<\/p>\n

\u0110\u1ed3ng th\u1eddi kh\u00f4ng n\u00ean d\u1ef1a ho\u00e0n to\u00e0n v\u00e0o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh, m\u00e0 c\u1ea7n k\u1ebft h\u1ee3p ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n, ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf c\u00f9ng nh\u1eefng y\u1ebfu t\u1ed1 th\u00f4ng tin kh\u00e1c\u2026<\/p>\n

C\u0169ng theo v\u1ecb n\u00e0y, Vi\u1ec7t Nam \u0111ang khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS).<\/p>\n

Sau giai \u0111o\u1ea1n khuy\u1ebfn kh\u00edch, c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang quy m\u00f4 l\u1edbn, \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1eeb sau 2025 s\u1ebd ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo IFRS. <\/p>\n

“Song th\u1ef1c t\u1ebf ch\u01b0a nhi\u1ec1u k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean th\u00e0nh th\u1ea1o IFRS. \u0110\u1ebfn nay c\u0169ng r\u1ea5t \u00edt \u0111\u01a1n v\u1ecb l\u1edbn theo \u0111\u01b0\u1ee3c chu\u1ea9n m\u1ef1c n\u00e0y, ch\u1ee9 ch\u01b0a n\u00f3i \u0111\u1ebfn doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba”, v\u1ecb gi\u00e1m \u0111\u1ed1c cho hay. <\/p>\n

Trong khi \u0111\u00f3, vi\u1ec7c h\u01b0\u1edbng t\u1edbi chu\u1ea9n m\u1ef1c IFRS l\u00e0 c\u1ea7n thi\u1ebft gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t kh\u1ed1i ngo\u1ea1i, thu\u1eadn l\u1ee3i h\u01a1n trong vi\u1ec7c \u0111\u01b0a ra ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 trong qu\u00e1 tr\u00ecnh ti\u1ebfp c\u1eadn v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p. <\/p>\n

<\/pattern> <\/defs> <\/svg> \u0110\u1ecdc ti\u1ebfp <\/a> <\/pattern> <\/defs> <\/svg> V\u1ec1 trang Ch\u1ee7 \u0111\u1ec1 <\/a> <\/p>\n<\/p><\/div>", "protected": false }, "excerpt": { "rendered": "

B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 \u201ct\u1ea5m gi\u1ea5y th\u00f4ng h\u00e0nh\u201d \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch tuy\u1ec7t […]<\/p>", "protected": false }, "author": 1, "featured_media": 49122, "comment_status": "open", "ping_status": "open", "sticky": false, "template": "", "format": "standard", "meta": { "_acf_changed": false, "footnotes": "" }, "categories": [ 219 ], "tags": [], "class_list": [ "post-49121", "post", "type-post", "status-publish", "format-standard", "has-post-thumbnail", "hentry", "category-vang" ], "acf": [], "_links": { "self": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/posts\/49121", "targetHints": { "allow": [ "GET" ] } } ], "collection": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/posts" } ], "about": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/types\/post" } ], "author": [ { "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/users\/1" } ], "replies": [ { "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/comments?post=49121" } ], "version-history": [ { "count": 0, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/posts\/49121\/revisions" } ], "wp:featuredmedia": [ { "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/media\/49122" } ], "wp:attachment": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/media?parent=49121" } ], "wp:term": [ { "taxonomy": "category", "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/categories?post=49121" }, { "taxonomy": "post_tag", "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/tags?post=49121" } ], "curies": [ { "name": "wp", "href": "https:\/\/api.w.org\/{rel}", "templated": true } ] } }