{"id":4068,"date":"2025-12-04T21:50:23","date_gmt":"2025-12-05T04:50:23","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4068"},"modified":"2026-01-14T18:30:16","modified_gmt":"2026-01-15T01:30:16","slug":"kiem-toan-xay-dung-kiem-soat-rui-ro","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/","title":{"rendered":"Construction auditing and optimizing investment efficiency."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Construction auditing is a crucial function in financial control and risk management, especially for large, complex, and long-term construction projects. This activity ensures that all investment capital, from state budget to private capital, is used efficiently, for its intended purpose, and in compliance with the law. As an independent &quot;gatekeeper,&quot; construction auditing provides the necessary transparency, giving investors peace of mind regarding the effective management of capital and the fulfillment of legal obligations according to current regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Public spending on construction projects accounts for a large proportion of the budget, creating an urgent need for settlement and control. Construction auditing is an important tool that helps investors complete settlement documents according to regulations. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-10-2020-TT-BTC-quyet-toan-du-an-hoan-thanh-su-dung-von-nha-nuoc-436450.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 10\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and provides a basis for determining reasonable expenses when calculating corporate income tax. Conducting professional audits, in compliance with Vietnamese Auditing Standards, ensures the accuracy and legality of final accounts reports, minimizes legal risks and disputes, and enhances the efficiency of investment capital management.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_la_gi_Vai_tro_cua_no_trong_chu_trinh_du_an\" >What is construction auditing? What is its role in the project cycle?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dinh_nghia_va_ban_chat_cua_kiem_toan_xay_dung\" >Definition and nature of construction auditing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Muc_tieu_cot_loi_cua_hoat_dong_kiem_toan_xay_dung\" >The core objective of construction auditing.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dam_bao_tinh_trung_thuc_va_hop_ly_cua_chi_phi_dau_tu\" >Ensuring the accuracy and reasonableness of investment costs.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xac_nhan_su_tuan_thu_phap_luat_va_hop_dong\" >Confirm compliance with laws and contracts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Nang_cao_hieu_qua_quan_ly_va_su_dung_nguon_von\" >Improving the efficiency of capital management and utilization.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Phan_loai_cac_hinh_thuc_kiem_toan_xay_dung_pho_bien\" >Classification of common types of construction audits<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_nha_nuoc_ve_xay_dung_doi_voi_von_ngan_sach\" >State audit of construction (for budget-funded projects)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_doc_lap_ve_du_an_dau_tu_xay_dung\" >Independent audit of construction investment projects<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_noi_bo_trong_linh_vuc_xay_dung\" >Internal auditing in the construction sector<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Can_cu_phap_ly_va_chuan_muc_thuc_hien_kiem_toan_xay_dung\" >Legal basis and standards for conducting construction audits.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#He_thong_van_ban_phap_luat_lam_can_cu_kiem_toan\" >The legal framework serving as the basis for auditing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chuan_muc_kiem_toan_quoc_gia_va_linh_vuc_chuyen_biet\" >National and Sectoral Auditing Standards<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Quy_trinh_kiem_toan_xay_dung_chuyen_sau_dam_bao\" >A thorough construction audit process ensures<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_1_lap_ke_hoach_va_danh_gia_rui_ro\" >Phase 1: Planning and Risk Assessment<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tiep_nhan_va_danh_gia_so_bo_ho_so_du_an\" >Receiving and conducting a preliminary assessment of project documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Phan_tich_rui_ro_kiem_toan_xay_dung\" >Construction audit risk analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xay_dung_chuong_trinh_kiem_toan_chi_tiet\" >Develop a detailed audit program.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_2_thuc_hien_thu_thap_va_danh_gia_bang_chung\" >Phase 2: Gathering and evaluating evidence<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_ho_so_phap_ly_va_hop_dong\" >Review legal documents and contracts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tham_tra_chi_phi_dau_tu_XDCB_chi_phi_truc_tiep\" >Verification of capital construction investment costs (direct costs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_he_thong_ke_toan_va_hach_toan_chi_phi\" >Review the accounting system and cost accounting.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_thuc_dia_quan_sat_va_doi_chieu\" >Field inspection (observation and comparison)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_3_tong_hop_ket_luan_va_dua_ra_kien_nghi\" >Phase 3: Synthesis, Conclusion, and Recommendations<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xac_dinh_sai_sot_va_anh_huong\" >Identify errors and their impact.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Lap_du_thao_bao_cao_kiem_toan_xay_dung\" >Drafting a construction audit report.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thao_luan_voi_khach_hang_va_cac_ben_lien_quan\" >Discuss with clients and stakeholders.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_4_phat_hanh_bao_cao_chinh_thuc\" >Phase 4: Release of the official report<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Cac_noi_dung_chinh_trong_pham_vi_kiem_toan_xay_dung\" >Key areas within the scope of construction auditing.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_thi_cong_xay_lap_va_thiet_bi\" >Auditing construction and equipment costs<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_vat_lieu_nhan_cong_va_may_thi_cong\" >Costs of materials, labor, and construction machinery.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Khoi_luong_hoan_thanh_va_bien_ban_nghiem_thu\" >Completed work volume and acceptance report<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_quan_ly_du_an_va_tu_van_dau_tu\" >Auditing of project management and investment consulting costs.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_tu_van_khao_sat_thiet_ke_giam_sat\" >Consulting fees (survey, design, supervision)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_quan_ly_du_an\" >Project management costs<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu_neu_co\" >Audit the costs of compensation, assistance, and resettlement (if any).<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_va_tac_dong_den_ke_toan_%E2%80%93_thue\" >Construction audits and their impact on accounting and taxation.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Vai_tro_trong_quyet_toan_von_dau_tu_hoan_thanh\" >Role in the final settlement of completed investment capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_va_co_so_xac_dinh_thue_GTGT_TNDN\" >Construction audit and basis for determining taxes (VAT &amp; Corporate Income Tax)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thue_GTGT_va_tinh_hop_le_cua_hoa_don\" >VAT and invoice validity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >Deductible expenses when calculating corporate income tax.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Cac_thach_thuc_va_giai_phap_nang_cao_hieu_qua_kiem_toan_xay_dung\" >Challenges and solutions to improve the effectiveness of construction audits.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thach_thuc_trong_qua_trinh_kiem_toan\" >Challenges in the auditing process<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tinh_phuc_tap_cua_ho_so_ky_thuat\" >Complexity of technical documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Su_da_dang_va_thay_doi_cua_dinh_muc_don_gia\" >The diversity and variability of standards and unit prices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kho_khan_trong_kiem_tra_thuc_dia\" >Difficulties in field inspection<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_phap_va_xu_huong_phat_trien\" >Solutions and development trends<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Ung_dung_cong_nghe_BIM_va_phan_mem_chuyen_dung\" >Application of BIM technology and specialized software.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dao_tao_chuyen_sau_va_chung_chi_kiem_toan_xay_dung\" >Advanced training and certification in construction auditing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Nang_cao_tan_suat_kiem_toan_noi_bo\" >Increase the frequency of internal audits.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_la_gi_Vai_tro_cua_no_trong_chu_trinh_du_an\"><\/span><b>What is construction auditing? What is its role in the project cycle?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Construction auditing is the process of independently and objectively evaluating the financial, management, and operational activities of an investment project. In addition to reviewing accounting records, auditors also compare actual quantities, costs, contracts, and legal regulations to ensure accuracy, reasonableness, and compliance. This activity helps investors improve internal management, assess capital efficiency, prevent risks, and meet the requirements of state audits, independent audits, and internal audits throughout the entire project cycle.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_ban_chat_cua_kiem_toan_xay_dung\"><\/span><b>Definition and nature of construction auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Construction auditing is the process of independently and objectively examining and evaluating the financial, accounting, management, and operational aspects of a construction investment project. Unlike typical financial statement audits, construction auditing focuses on verifying the accuracy and reasonableness of the total investment cost, implementation costs, completion documents, and compliance with regulations on construction investment cost management.<\/span><\/p>\n<figure id=\"attachment_4071\" aria-describedby=\"caption-attachment-4071\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4071\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung.png\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4071\" class=\"wp-caption-text\">Definition and nature of construction auditing<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The essence of construction auditing is not just reviewing the figures in accounting books, but also includes comparing accounting data, actual construction volume at the site, and regulations in the contract, design, as well as state or local government norms and unit prices. This is an effective tool to help investors and state management agencies comprehensively assess the efficiency of capital utilization, especially budget capital or non-budget state capital.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_cua_hoat_dong_kiem_toan_xay_dung\"><\/span><b>The core objective of construction auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Construction audits are conducted to achieve the following main objectives:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_trung_thuc_va_hop_ly_cua_chi_phi_dau_tu\"><\/span><b>Ensuring the accuracy and reasonableness of investment costs.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The primary objective is to verify whether all costs incurred in acquiring fixed assets after project completion have been accurately and reasonably recorded. This includes checking the correctness of the work volume, applicable unit prices, project management costs, consulting fees, and other related expenses. Any discrepancies or errors in accounting and settlement are promptly detected through the construction audit process.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_nhan_su_tuan_thu_phap_luat_va_hop_dong\"><\/span><b>Confirm compliance with laws and contracts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Construction audits play a crucial role in verifying that a project has fully complied with current legal regulations regarding construction, bidding, cost management, accounting, taxation, and the terms of signed economic contracts. This compliance is especially important for projects using state budget funds, where violations can lead to serious legal consequences.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_quan_ly_va_su_dung_nguon_von\"><\/span><b>Improving the efficiency of capital management and utilization.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Through the evaluation of internal management processes, construction audits provide valuable recommendations to help investors and project management improve operational efficiency, optimize costs, and prevent waste. This is an aspect of operational auditing that is deeply integrated into the basic construction audit process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_cac_hinh_thuc_kiem_toan_xay_dung_pho_bien\"><\/span><b>Classification of common types of construction audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on the entity performing the audit and the specific purpose, construction auditing activities can be classified into three main forms:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_nha_nuoc_ve_xay_dung_doi_voi_von_ngan_sach\"><\/span><b>State audit of construction (for budget-funded projects)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">State audits are conducted on projects using state capital and assets. The objective is to verify the accuracy and integrity of the final accounts report and to assess the socio-economic effectiveness of the management and use of investment capital. The scope of the audit is very broad, encompassing the economic viability, efficiency, and effectiveness of the project.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_ve_du_an_dau_tu_xay_dung\"><\/span><b>Independent audit of construction investment projects<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is performed by private auditing firms that are qualified to practice under the Independent Auditing Law. This form of auditing serves the needs of project owners (for projects requiring mandatory auditing before final settlement approval according to regulations) or other stakeholders (such as lending banks, investors). This is the most common type of construction auditing in the market.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_trong_linh_vuc_xay_dung\"><\/span><b>Internal auditing in the construction sector<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Performed by the company&#039;s own internal audit department. The primary purpose is to assess risks, improve internal management processes, ensure policy compliance, and prevent fraud and errors in project management.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_chuan_muc_thuc_hien_kiem_toan_xay_dung\"><\/span><b>Legal basis and standards for conducting construction audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure legality and reliability, all construction audit activities must be based on a strict system of legal documents and professional standards.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_lam_can_cu_kiem_toan\"><\/span><b>The legal framework serving as the basis for auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Vietnamese legal system provides very clear regulations on cost management and project settlement for construction investment projects. Auditors conducting construction audits need to have a thorough understanding of:<\/span><\/p>\n<figure id=\"attachment_4070\" aria-describedby=\"caption-attachment-4070\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4070\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung.png\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4070\" class=\"wp-caption-text\">Legal basis and standards for conducting construction audits.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Construction Law No. 50\/2014\/QH13 and its guiding documents (such as Decree 10\/2021\/ND-CP on the management of construction investment costs): These are the basic basis for determining acceptable quantities, norms, and unit prices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vietnamese Accounting Law and Accounting Standards (VAS): Regulations on the principles for recognizing and accounting for investment expense items.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 96\/2015\/TT-BTC and its amendments and supplements: Regulations on determining deductible expenses when calculating corporate income tax. Construction auditing helps investors prepare transparent documentation for tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 10\/2020\/TT-BTC on the final settlement of completed projects funded by state capital: This is the most direct regulation regarding the documentation and approval process for final settlement, and the inclusion of an independent construction audit report (if any) as a mandatory component.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Proper application of these legal documents is crucial for ensuring that construction audit reports have the highest legal validity and meet the requirements of state agencies and tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_kiem_toan_quoc_gia_va_linh_vuc_chuyen_biet\"><\/span><b>National and Sectoral Auditing Standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Independent construction audits are conducted based on the Vietnamese Auditing Standards (VSA) issued by the Ministry of Finance. In particular, the standards related to gathering audit evidence (VSA 500), planning (VSA 300), and obtaining audit opinions (VSA 700) form the foundation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, due to the specialized nature of the construction sector, auditors need to apply in-depth inspection techniques and procedures that go beyond the scope of simple financial auditing, focusing on: assessing legal and technical documentation, and comparing them with actual conditions. This process requires auditors to be not only proficient in accounting and auditing but also to have extensive knowledge of construction standards, unit prices, and technical procedures.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_xay_dung_chuyen_sau_dam_bao\"><\/span><b>A thorough construction audit process ensures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A professional, compliant construction audit process is carried out in four main stages, ensuring the comprehensiveness and reliability of the results.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_lap_ke_hoach_va_danh_gia_rui_ro\"><\/span><b>Phase 1: Planning and Risk Assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the foundational stage that determines the quality of a construction audit.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tiep_nhan_va_danh_gia_so_bo_ho_so_du_an\"><\/span><b>Receiving and conducting a preliminary assessment of project documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The auditor receives all legal documents of the project, including the investment decision, basic design, feasibility study report, signed economic contracts, and related accounting records. The goal is to gain a thorough understanding of the project&#039;s scale, funding sources, management mechanisms, and stakeholders.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_kiem_toan_xay_dung\"><\/span><b>Construction audit risk analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Auditors identify areas with the highest risk of material misstatement. These risks typically include:\u00a0\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_chuong_trinh_kiem_toan_chi_tiet\"><\/span><b>Develop a detailed audit program.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Based on the risk assessment results, auditors develop a detailed audit program, determining the scope of examination and specific audit procedures for each cost item (such as survey costs, design costs, construction costs, equipment costs, and contingency costs). This plan must be flexible and adjustable during the construction audit process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_thuc_hien_thu_thap_va_danh_gia_bang_chung\"><\/span><b>Phase 2: Gathering and evaluating evidence<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">During this phase, auditors conduct in-depth audit procedures.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_ho_so_phap_ly_va_hop_dong\"><\/span><b>Review legal documents and contracts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Verify the completeness and validity of legal documents (construction permits, project approval decisions, etc.). In particular, examine the terms of economic contracts, contract addendums, and negotiation minutes to ensure the legal binding nature of completed transactions.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tham_tra_chi_phi_dau_tu_XDCB_chi_phi_truc_tiep\"><\/span><b>Verification of capital construction investment costs (direct costs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is the most important part of a construction audit. The auditor performs the following:<\/span><\/p>\n<figure id=\"attachment_4073\" aria-describedby=\"caption-attachment-4073\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4073\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng chuy\u00ean s\u00e2u \u0111\u1ea3m b\u1ea3o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4073\" class=\"wp-caption-text\">A thorough construction audit process ensures<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity verification: Compare the actual work volume with the design drawings, cost estimates, and acceptance reports (completion documents). This verification step requires a deep understanding of construction engineering.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Checking unit prices: Review the application of norms and unit prices for labor, materials, and machinery according to regulations of competent state agencies or reasonable market quotations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check other costs: Verify whether indirect costs, project management costs, and consulting fees are calculated correctly according to the rates and standards stipulated by the Ministry of Construction and the Ministry of Finance.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_he_thong_ke_toan_va_hach_toan_chi_phi\"><\/span><b>Review the accounting system and cost accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ensure that expenses have been accounted for correctly, in the correct accounting period, and in accordance with Vietnamese Accounting Standards. Construction auditors must confirm that payments have been recorded correctly according to the cash principle and the accrual principle, especially advances and project warranties.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_thuc_dia_quan_sat_va_doi_chieu\"><\/span><b>Field inspection (observation and comparison)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For complex or high-risk projects, auditors may conduct on-site inspections to observe the condition of the construction, directly comparing certain construction items with the acceptance documents. This strengthens the authenticity of audit evidence.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_tong_hop_ket_luan_va_dua_ra_kien_nghi\"><\/span><b>Phase 3: Synthesis, Conclusion, and Recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After completing the evidence gathering process, the auditor proceeds to compile the results.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_sai_sot_va_anh_huong\"><\/span><b>Identify errors and their impact.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">All detected errors (in terms of quantity, unit price, accounting, and procedures) are quantified in monetary terms. The auditor calculates the impact of these errors on the total investment and the final settlement value of the project.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_du_thao_bao_cao_kiem_toan_xay_dung\"><\/span><b>Drafting a construction audit report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The draft report is prepared, detailing the scope of the audit, the methodology used, the errors and deficiencies identified, along with recommendations for correction and management. The audit report must strictly adhere to the regulations regarding the form and content of independent audit reports.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thao_luan_voi_khach_hang_va_cac_ben_lien_quan\"><\/span><b>Discuss with clients and stakeholders.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Auditors discuss the draft with the project owner and project management team to ensure the findings are accurate and agreed upon. This is a crucial step in enhancing the feasibility of recommendations resulting from construction audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_phat_hanh_bao_cao_chinh_thuc\"><\/span><b>Phase 4: Release of the official report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The official construction audit report is issued after the completion of internal review procedures and approval from the investor (for issues that do not affect the audit opinion). This report is the most important legal basis for the investor to submit to the competent authority for approval of the investment capital settlement.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_chinh_trong_pham_vi_kiem_toan_xay_dung\"><\/span><b>Key areas within the scope of construction auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The scope of construction auditing is very broad, encompassing all cost items that make up the post-investment asset value.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_thi_cong_xay_lap_va_thiet_bi\"><\/span><b>Auditing construction and equipment costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This item typically accounts for the largest proportion and has the highest risk of error. Construction audits focus on:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_vat_lieu_nhan_cong_va_may_thi_cong\"><\/span><b>Costs of materials, labor, and construction machinery.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The auditor will review the material consumption norms, labor unit prices as stipulated in Circular 17\/2019\/TT-BXD, and construction machinery costs. The auditor will compare the material summary with the contract, warehouse receipt, and purchase invoice to determine their reasonableness and validity.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khoi_luong_hoan_thanh_va_bien_ban_nghiem_thu\"><\/span><b>Completed work volume and acceptance report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Verify the accuracy of the completed work volume by comparing it with the as-built documentation, phase\/item acceptance reports, and construction log. Construction audits help detect fictitious volumes, fraudulent acceptances, or acceptances that do not meet the specified standards.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of criteria for checking construction costs.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><b>Content of the test<\/b><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><b>Audit basis<\/b><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><b>Common risks<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">Mass<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">Design drawings, cost estimates, and acceptance reports (contract appendices)<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">Acceptance testing exceeding design volume, double counting of volume.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">Unit price<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">State-mandated standards (circulars, decisions), market prices at the time.<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">Applying incorrect standards or unit prices that are not appropriate for the time and region.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">File<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">Contracts, contract addendums, invoices, payment documents<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">Missing invoices (expenses without invoices), missing debt reconciliation statements.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_tu_van_dau_tu\"><\/span><b>Auditing of project management and investment consulting costs.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These costs are usually calculated as a percentage (%) of the construction and equipment costs as stipulated by the government.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_tu_van_khao_sat_thiet_ke_giam_sat\"><\/span><b>Consulting fees (survey, design, supervision)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Construction audits verify the reasonableness of consulting contracts, especially supervision consulting costs, ensuring they have been calculated correctly according to Decision 79\/QD-BXD (or its replacement document) and guiding circulars on cost management.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_quan_ly_du_an\"><\/span><b>Project management costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Verify that project management expenses (management staff salaries, office expenses, etc.) are being used for their intended purpose and within the approved budget. Any expenditure exceeding the budget must be reasonably justified and have a solid legal basis; otherwise, it will be excluded from the final settlement value by the construction auditor.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu_neu_co\"><\/span><b>Audit the costs of compensation, assistance, and resettlement (if any).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For projects involving land, auditors must examine the legality and procedures for compensation and resettlement support in accordance with the Land Law and related decrees. The validity of documentation, compensation rates, and payment procedures are the focus of capital construction audits in this case.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_va_tac_dong_den_ke_toan_%E2%80%93_thue\"><\/span><b>Construction audits and their impact on accounting and taxation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Construction auditing activities are closely related to and directly affect the accounting and tax filing practices of businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_quyet_toan_von_dau_tu_hoan_thanh\"><\/span><b>Role in the final settlement of completed investment capital<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Circular 10\/2020\/TT-BTC, an independent construction audit report is one of the mandatory documents to be submitted with the final settlement dossier of completed investment projects (for projects required to be audited). This report serves as the basis for the investor and competent authority to approve the value of fixed assets formed after investment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Construction audits help eliminate invalid expenses (such as duplicate costs, over-budget costs, and expenses without legitimate invoices or documentation), thereby determining the most accurate final settlement value. This value serves as the basis for accounting for fixed assets in the accounting books according to Accounting Standard No. 03.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Article 37 of Decree 99\/2021\/ND-CP stipulates the procedures for preparing, verifying, and approving the final accounts of completed projects using public investment capital, emphasizing the role of independent audit reports. An audit report is indispensable evidence.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_va_co_so_xac_dinh_thue_GTGT_TNDN\"><\/span><b>Construction audit and basis for determining taxes (VAT &amp; Corporate Income Tax)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The transparency brought about by construction audits directly impacts a company&#039;s tax obligations.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thue_GTGT_va_tinh_hop_le_cua_hoa_don\"><\/span><b>VAT and invoice validity<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Auditors examine the legality of the invoicing system and supporting documents (VAT invoices, receipts) to ensure that businesses can legitimately deduct input VAT. Detecting illegal or invalid invoices during the audit process will help businesses make timely adjustments, avoiding tax arrears and penalties later on.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>Deductible expenses when calculating corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to the Corporate Income Tax Law and its guiding documents (e.g., Circular 96\/2015\/TT-BTC), expenses must have legal invoices and supporting documents related to production and business activities to be considered deductible expenses. Construction audits confirm the validity of all investment expenses, ensuring that the value of fixed assets to be depreciated later (and thus included in deductible expenses) is entirely legally sound and supported by clear documentation, minimizing the risk of the expenses being rejected by the tax authorities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_va_giai_phap_nang_cao_hieu_qua_kiem_toan_xay_dung\"><\/span><b>Challenges and solutions to improve the effectiveness of construction audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Construction auditing activities always face many challenges due to the unique nature of the industry.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_qua_trinh_kiem_toan\"><\/span><b>Challenges in the auditing process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The auditing process often faces numerous challenges. The complex technical documentation of a construction project requires auditors to possess in-depth knowledge beyond conventional accounting. Simultaneously, the constant changes in norms and unit prices, if not updated promptly, can lead to errors in final settlement. On-site inspections of completed or concealed items also present difficulties, requiring close coordination between the investor, contractor, and auditing team.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_phuc_tap_cua_ho_so_ky_thuat\"><\/span><b>Complexity of technical documentation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Construction projects often involve a massive and complex volume of technical documentation (drawings, design specifications, detailed cost estimates). Verifying and comparing these quantities requires auditors to possess in-depth expertise in construction engineering, going beyond conventional accounting and auditing knowledge.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Su_da_dang_va_thay_doi_cua_dinh_muc_don_gia\"><\/span><b>The diversity and variability of standards and unit prices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The system of construction norms and unit prices is frequently adjusted by the state (according to circulars of the Ministry of Construction). Incorrect application of norms or unit prices, or failure to promptly update legal changes, poses a major challenge, leading to errors in final accounts and reducing the effectiveness of construction auditing.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kho_khan_trong_kiem_tra_thuc_dia\"><\/span><b>Difficulties in field inspection<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For completed projects or items that have been concealed, on-site inspection to verify quantities is very difficult, requiring close coordination between the owner, contractor, and auditor.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_va_xu_huong_phat_trien\"><\/span><b>Solutions and development trends<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To improve the quality of construction audits, new solutions and technologies need to be applied.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_BIM_va_phan_mem_chuyen_dung\"><\/span><b>Application of BIM technology and specialized software.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The application of Building Information Modeling (BIM) technology makes it easier for auditors to compare quantities against 3D models, minimizing errors compared to reading traditional 2D drawings.<\/span><\/p>\n<figure id=\"attachment_4069\" aria-describedby=\"caption-attachment-4069\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4069\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung.png\" alt=\"C\u00e1c th\u00e1ch th\u1ee9c v\u00e0 gi\u1ea3i ph\u00e1p n\u00e2ng cao hi\u1ec7u qu\u1ea3 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4069\" class=\"wp-caption-text\">Challenges and solutions to improve the effectiveness of construction audits.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Software for verifying final accounts also helps to increase the speed and accuracy in reviewing norms and unit prices. This is an inevitable trend in construction auditing activities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dao_tao_chuyen_sau_va_chung_chi_kiem_toan_xay_dung\"><\/span><b>Advanced training and certification in construction auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Auditing firms need to invest in training their auditors not only in financial expertise but also in technical knowledge, standards, and specialized construction laws. Possessing professional certifications (e.g., Construction Valuation Certificate, Construction Supervision Practice Certificate) is essential.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_tan_suat_kiem_toan_noi_bo\"><\/span><b>Increase the frequency of internal audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Project owners should strengthen internal audits throughout the project implementation process, rather than waiting until the final settlement stage. Controlling costs and procedures early on helps prevent errors and minimize the risk of cost exclusions during the final independent construction audit.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:e028d5ac-ee66-40f6-8e1d-76089f1eb20c-17\" data-testid=\"conversation-turn-36\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"77946cd8-8f56-43ad-a8cd-201d9004a7f9\" data-message-model-slug=\"gpt-5-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"51\" data-end=\"447\" data-is-last-node=\"\" data-is-only-node=\"\">Construction auditing is an essential activity in the investment project management cycle, helping to establish asset value, ensure legal compliance, and optimize capital utilization. From controlling actual quantities and verifying unit prices to confirming accounting documents and tax records, construction auditing protects the financial interests of investors and stakeholders, while ensuring transparency of information for state management agencies.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<p><span style=\"font-weight: 400;\">Enhance your professional capabilities and optimize construction cost management with MAN \u2013 Master Accountant Network. We offer: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">auditing services<\/span><\/a><span style=\"font-weight: 400;\"> and professional accounting services, including construction auditing, tax auditing, and project cost management consulting. With a team of experienced professionals, MAN helps businesses review costs, ensure legal compliance, optimize capital efficiency, and reduce risks. Simultaneously, in-depth training programs connect you with industry experts, equipping you with practical knowledge and comprehensive solutions for construction project management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 ch\u1ee9c n\u0103ng quan tr\u1ecdng trong ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c d\u1ef1 \u00e1n XDCB l\u1edbn, ph\u1ee9c t\u1ea1p v\u00e0 k\u00e9o d\u00e0i. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ea3m b\u1ea3o m\u1ecdi \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0, t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn v\u1ed1n t\u01b0 nh\u00e2n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4068"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4068\/revisions"}],"predecessor-version":[{"id":4623,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4068\/revisions\/4623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4072"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}