{"id":23,"date":"2026-05-07T09:48:00","date_gmt":"2026-05-07T02:48:00","guid":{"rendered":"http:\/\/vietnhataudit.com\/?p=23"},"modified":"2026-05-07T09:48:00","modified_gmt":"2026-05-07T02:48:00","slug":"quy-trinh-kiem-toan-bao-cao-tai-chinh-dien-ra-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/vietnhataudit.com\/?p=23","title":{"rendered":"Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o"},"content":{"rendered":"<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/vietnhataudit.com\/wp-content\/uploads\/2026\/06\/bc_25460_4481.jpg\" alt=\"\"\/><\/figure>\n<p>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 qu\u00e1 tr\u00ecnh m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu hay kh\u00f4ng. \u0110\u1ed1i v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi, ki\u1ec3m to\u00e1n gi\u1ed1ng nh\u01b0 m\u1ed9t h\u1ed9p \u0111en b\u00ed \u1ea9n m\u00e0 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng ch\u1ec9 l\u00e0 m\u1ed9t l\u00e1 th\u01b0 \u00fd ki\u1ebfn v\u00e0i trang. Tr\u00ean th\u1ef1c t\u1ebf, \u0111\u1eb1ng sau \u00fd ki\u1ebfn \u0111\u00f3 l\u00e0 m\u1ed9t quy tr\u00ecnh ch\u1eb7t ch\u1ebd, c\u00f3 ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a b\u1edfi h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n. Hi\u1ec3u \u0111\u01b0\u1ee3c quy tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n v\u00e0 h\u1ee3p t\u00e1c hi\u1ec7u qu\u1ea3 v\u1edbi \u0111o\u00e0n ki\u1ec3m to\u00e1n.<\/p>\n<h2>Giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/h2>\n<p>M\u1ecdi cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ec1u b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch, \u0111\u00e2y l\u00e0 giai \u0111o\u1ea1n n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a to\u00e0n b\u1ed9 cu\u1ed9c ki\u1ec3m to\u00e1n. Ki\u1ec3m to\u00e1n vi\u00ean tr\u01b0\u1edbc h\u1ebft ph\u1ea3i t\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 m\u00f4i tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd: ng\u00e0nh ngh\u1ec1 kinh doanh, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, c\u00e1c b\u00ean li\u00ean quan v\u00e0 nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<p>Tr\u00ean c\u01a1 s\u1edf hi\u1ec3u bi\u1ebft n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ecdng y\u1ebfu, t\u1ee9c l\u00e0 ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb m\u00e0 n\u1ebfu sai s\u00f3t v\u01b0\u1ee3t qua s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o. \u0110\u1ed3ng th\u1eddi, h\u1ecd \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu \u1edf c\u1ea5p \u0111\u1ed9 t\u1ed5ng th\u1ec3 b\u00e1o c\u00e1o v\u00e0 \u1edf c\u1ea5p \u0111\u1ed9 t\u1eebng kho\u1ea3n m\u1ee5c, t\u1eebng c\u01a1 s\u1edf d\u1eabn li\u1ec7u. Nh\u1eefng khu v\u1ef1c c\u00f3 r\u1ee7i ro cao nh\u01b0 doanh thu, h\u00e0ng t\u1ed3n kho hay c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 nhi\u1ec1u ngu\u1ed3n l\u1ef1c ki\u1ec3m tra h\u01a1n. K\u1ebft qu\u1ea3 c\u1ee7a giai \u0111o\u1ea1n n\u00e0y l\u00e0 m\u1ed9t k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n chi ti\u1ebft.<\/p>\n<h2>T\u00ecm hi\u1ec3u v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/h2>\n<p>M\u1ed9t ph\u1ea7n quan tr\u1ecdng trong quy tr\u00ecnh l\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n hi\u1ec3u c\u00e1ch doanh nghi\u1ec7p ghi nh\u1eadn, x\u1eed l\u00fd v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch, c\u0169ng nh\u01b0 nh\u1eefng th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t n\u00e0o \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ng\u0103n ng\u1eeba v\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/p>\n<p>N\u1ebfu h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf t\u1ed1t v\u00e0 v\u1eadn h\u00e0nh h\u1eefu hi\u1ec7u, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 tin c\u1eady v\u00e0o n\u00f3 v\u00e0 gi\u1ea3m b\u1edbt kh\u1ed1i l\u01b0\u1ee3ng ki\u1ec3m tra chi ti\u1ebft. Ng\u01b0\u1ee3c l\u1ea1i, khi ki\u1ec3m so\u00e1t y\u1ebfu k\u00e9m, ki\u1ec3m to\u00e1n vi\u00ean bu\u1ed9c ph\u1ea3i m\u1edf r\u1ed9ng c\u00e1c th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n \u0111\u1ec3 b\u00f9 \u0111\u1eafp r\u1ee7i ro. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1, ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t nh\u01b0 ch\u1ecdn m\u1eabu giao d\u1ecbch \u0111\u1ec3 ki\u1ec3m tra xem th\u1ee7 t\u1ee5c ph\u00ea duy\u1ec7t, \u0111\u1ed1i chi\u1ebfu, ph\u00e2n nhi\u1ec7m c\u00f3 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 hay kh\u00f4ng.<\/p>\n<h2>Th\u1ef1c hi\u1ec7n c\u00e1c th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n<\/h2>\n<p>\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n chi\u1ebfm ph\u1ea7n l\u1edbn th\u1eddi gian c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n, n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp b\u1eb1ng ch\u1ee9ng tr\u1ef1c ti\u1ebfp v\u1ec1 s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c v\u00e0 nghi\u1ec7p v\u1ee5. C\u00e1c th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh:<\/p>\n<ul>\n<li>Th\u1eed nghi\u1ec7m chi ti\u1ebft: ki\u1ec3m tra tr\u1ef1c ti\u1ebfp c\u00e1c nghi\u1ec7p v\u1ee5 v\u00e0 s\u1ed1 d\u01b0, v\u00ed d\u1ee5 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed5 s\u00e1ch, g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 t\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p, ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf.<\/li>\n<li>Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch c\u01a1 b\u1ea3n: so s\u00e1nh s\u1ed1 li\u1ec7u n\u0103m nay v\u1edbi n\u0103m tr\u01b0\u1edbc, ph\u00e2n t\u00edch c\u00e1c t\u1ef7 su\u1ea5t t\u00e0i ch\u00ednh v\u00e0 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng \u0111\u1ec3 ph\u00e1t hi\u1ec7n nh\u1eefng khu v\u1ef1c c\u1ea7n \u0111i\u1ec1u tra s\u00e2u h\u01a1n.<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5, v\u1edbi kho\u1ea3n m\u1ee5c ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng g\u1eedi th\u01b0 x\u00e1c nh\u1eadn tr\u1ef1c ti\u1ebfp t\u1edbi m\u1ed9t s\u1ed1 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ecdn m\u1eabu \u0111\u1ec3 x\u00e1c minh s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 l\u00e0 c\u00f3 th\u1eadt v\u00e0 ch\u00ednh x\u00e1c. V\u1edbi h\u00e0ng t\u1ed3n kho, h\u1ecd tham gia ch\u1ee9ng ki\u1ebfn qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf t\u1ea1i kho, \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng ghi s\u1ed5 kh\u1edbp v\u1edbi s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a c\u00f3 b\u1ecb l\u1ed7i th\u1eddi, h\u01b0 h\u1ecfng hay kh\u00f4ng.<\/p>\n<h2>\u0110\u00e1nh gi\u00e1 c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n<\/h2>\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh lu\u00f4n ch\u1ee9a \u0111\u1ef1ng nh\u1eefng kho\u1ea3n m\u1ee5c d\u1ef1a tr\u00ean \u01b0\u1edbc t\u00ednh ch\u1ee9 kh\u00f4ng ph\u1ea3i con s\u1ed1 ch\u1eafc ch\u1eafn, ch\u1eb3ng h\u1ea1n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, th\u1eddi gian kh\u1ea5u hao t\u00e0i s\u1ea3n, hay d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh. Nh\u1eefng \u01b0\u1edbc t\u00ednh n\u00e0y ti\u1ec1m \u1ea9n r\u1ee7i ro cao v\u00ec ph\u1ee5 thu\u1ed9c v\u00e0o x\u00e9t \u0111o\u00e1n c\u1ee7a ban gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m b\u00f3p m\u00e9o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c gi\u1ea3 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng, xem x\u00e9t d\u1eef li\u1ec7u l\u1ecbch s\u1eed, so s\u00e1nh v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9, v\u00e0 \u0111\u00f4i khi t\u1ef1 x\u00e2y d\u1ef1ng \u01b0\u1edbc t\u00ednh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu. \u0110\u00e2y l\u00e0 khu v\u1ef1c \u0111\u00f2i h\u1ecfi nhi\u1ec1u kinh nghi\u1ec7m v\u00e0 s\u1ef1 ho\u00e0i nghi ngh\u1ec1 nghi\u1ec7p nh\u1ea5t.<\/p>\n<h2>Ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o<\/h2>\n<p>Sau khi ho\u00e0n t\u1ea5t c\u00e1c th\u1eed nghi\u1ec7m, ki\u1ec3m to\u00e1n vi\u00ean b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n t\u1ed5ng h\u1ee3p v\u00e0 \u0111\u00e1nh gi\u00e1. H\u1ecd r\u00e0 so\u00e1t c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n nh\u01b0ng tr\u01b0\u1edbc ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o, xem x\u00e9t gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p, v\u00e0 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 sai s\u00f3t ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng t\u1ed5ng th\u1ec3.<\/p>\n<p>N\u1ebfu sai s\u00f3t v\u01b0\u1ee3t m\u1ee9c tr\u1ecdng y\u1ebfu m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd c\u00e2n nh\u1eafc \u0111\u01b0a ra \u00fd ki\u1ebfn kh\u00f4ng ph\u1ea3i d\u1ea1ng ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cu\u1ed1i c\u00f9ng c\u00f3 th\u1ec3 mang m\u1ed9t trong b\u1ed1n d\u1ea1ng \u00fd ki\u1ebfn: ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, ngo\u1ea1i tr\u1eeb, tr\u00e1i ng\u01b0\u1ee3c, ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn. B\u00ean c\u1ea1nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c, ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng g\u1eedi th\u01b0 qu\u1ea3n l\u00fd n\u00eau nh\u1eefng \u0111i\u1ec3m y\u1ebfu trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ebfn ngh\u1ecb c\u1ea3i thi\u1ec7n.<\/p>\n<h2>Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb g\u00ec<\/h2>\n<p>\u0110\u1ec3 cu\u1ed9c ki\u1ec3m to\u00e1n di\u1ec5n ra su\u00f4n s\u1ebb, doanh nghi\u1ec7p n\u00ean ho\u00e0n t\u1ea5t vi\u1ec7c kh\u00f3a s\u1ed5 \u0111\u00fang h\u1ea1n, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb g\u1ed1c, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 c\u00e1c b\u1ea3ng t\u00ednh h\u1ed7 tr\u1ee3. S\u1ef1 minh b\u1ea1ch v\u00e0 h\u1ee3p t\u00e1c ch\u1ee7 \u0111\u1ed9ng kh\u00f4ng ch\u1ec9 r\u00fat ng\u1eafn th\u1eddi gian ki\u1ec3m to\u00e1n m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng t\u01b0 v\u1ea5n gi\u00e1 tr\u1ecb t\u1eeb ki\u1ec3m to\u00e1n vi\u00ean. Cu\u1ed1i c\u00f9ng, c\u1ea7n nh\u1edb r\u1eb1ng ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c t\u00ecm l\u1ed7i \u0111\u1ec3 b\u1eaft b\u1ebb, m\u00e0 l\u00e0 c\u01a1 ch\u1ebf t\u1ea1o ni\u1ec1m tin cho th\u1ecb tr\u01b0\u1eddng v\u00e0 l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 soi l\u1ea1i s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a ch\u00ednh m\u00ecnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 qu\u00e1 tr\u00ecnh m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu hay kh\u00f4ng. \u0110\u1ed1i &hellip; <a href=\"https:\/\/vietnhataudit.com\/?p=23\" class=\"more-link\">Ti\u1ebfp t\u1ee5c \u0111\u1ecdc <span class=\"screen-reader-text\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":0,"featured_media":22,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chua-phan-loai"],"_links":{"self":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts\/23","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23"}],"version-history":[{"count":0,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts\/23\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/media\/22"}],"wp:attachment":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}