{"id":4077,"date":"2025-12-05T00:45:54","date_gmt":"2025-12-05T07:45:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4077"},"modified":"2025-12-05T00:45:54","modified_gmt":"2025-12-05T07:45:54","slug":"kiem-toan-quyet-toan-du-an-hoan-thanh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/","title":{"rendered":"Audit of completed project settlement"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing the final accounts of a completed project is a crucial step in ensuring the legality and transparency of the construction investment process. This activity independently verifies costs and ensures compliance with regulations on investment cost management. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-99-2021-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-494480.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 99\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">Preparing and approving investment capital settlement reports is mandatory for projects using state capital and important projects. Choosing a reputable independent auditing firm helps increase the reliability and legal value of the settlement report, while reducing legal risks for the investor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of increasingly stringent accounting, auditing, and tax laws, especially regarding deductible expenses for corporate income tax purposes, final project audits play a crucial role. The audit report provides objective evidence that helps investors explain their financial situation to tax authorities, avoiding the risk of expense exclusions or tax arrears. Completing the audit early facilitates project handover, fixed asset recognition, optimized depreciation, and ensures stable business operations.<\/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-quyet-toan-du-an-hoan-thanh\/#Dinh_nghia_va_ban_chat_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >Definition and nature of final project audit<\/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-quyet-toan-du-an-hoan-thanh\/#Dinh_nghia_kiem_toan_quyet_toan_du_an_hoan_thanh_theo_chuan_muc_ke_toan_%E2%80%93_kiem_toan\" >Definition of project completion audit according to accounting and auditing standards.<\/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-quyet-toan-du-an-hoan-thanh\/#Vai_tro_tuyet_doi_kiem_toan_quyet_toan_du_an_hoan_thanh_trong_quan_ly_von_dau_tu\" >The absolute role of auditing the final accounts of completed projects in investment capital management.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Muc_dich_va_loi_ich_cot_loi_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >The core purpose and benefits of final project audit.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\" >Final project settlement audit for the investor (investor).<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\" >Verify the validity of investment costs.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\" >Complete the settlement and disbursement procedures.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\" >Auditing of final project accounts for government agencies and funding agencies.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Co_so_de_phe_duyet_quyet_toan_von_dau_tu\" >Basis for approving investment capital settlement<\/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-quyet-toan-du-an-hoan-thanh\/#Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\" >Control the use of budget funds (if any).<\/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-quyet-toan-du-an-hoan-thanh\/#Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >Legal basis and scope of application of final project settlement audit<\/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-quyet-toan-du-an-hoan-thanh\/#Cac_van_ban_phap_ly_trong_yeu\" >Key legal documents<\/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-quyet-toan-du-an-hoan-thanh\/#Khai_niem_va_phan_loai_chi_phi_dau_tu_hop_le\" >Concept and classification of eligible investment costs<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Phan_loai_chi_phi_theo_thong_tu_962021TT-BTC\" >Classification of expenses according to Circular 96\/2021\/TT-BTC<\/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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\" >Key elements in the final project audit process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\" >Auditing legal documents and investment capital sources.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_dau_tu_thuc_hien\" >Audit of investment costs<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_khoi_luong_va_don_gia_thuc_te\" >Auditing actual quantities and unit prices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\" >Auditing project management costs and consulting fees.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_lai_vay_va_chi_phi_du_phong\" >Auditing interest expenses and provisions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\" >Auditing the value of assets and liabilities<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_dinh_gia_tri_tai_san_ghi_nhan\" >Determining the recorded value of assets<\/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-quyet-toan-du-an-hoan-thanh\/#Kiem_tra_cong_no_phai_thu_phai_tra\" >Check accounts receivable and accounts payable.<\/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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >The process for conducting independent audits of final project accounts.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_lap_ke_hoach_va_chuan_bi_planning\" >Planning and preparation phase<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_thuc_hien_kiem_toan_execution\" >Audit execution phase<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_ket_thuc_va_bao_cao_reporting\" >Completion and reporting phase<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\" >Selection of auditing firm and evaluation criteria for final project audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Tieu_chi_danh_gia_don_vi_kiem_toan\" >Criteria for evaluating audit firms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\" >Comparison of independent audit and financial statement review<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#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=\"Dinh_nghia_va_ban_chat_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>Definition and nature of final project audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing the final accounts of completed projects is a crucial control step in the construction investment cycle, helping to independently verify costs and ensure that the final accounts report complies with the law. This activity assesses the accuracy and reasonableness of all investment costs, thereby protecting the financial interests of the investor and increasing transparency. In the context of increasingly stringent regulations on cost management, final accounts audits have become an important basis for approving investment capital and completing project procedures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_kiem_toan_quyet_toan_du_an_hoan_thanh_theo_chuan_muc_ke_toan_%E2%80%93_kiem_toan\"><\/span><b>Define <\/b><b>audit of final project accounts according to <\/b><b>accounting and auditing standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Project completion audit is the process of examining, verifying, and providing an independent opinion on the accuracy and reasonableness of the investment capital settlement report prepared by the investor. Performed by a qualified independent auditing firm, this activity assesses all investment costs from the preparation phase to the completion of construction, comparing them with approved norms, unit prices, estimates, and contract terms, in order to ensure the transparency, legality, and accuracy of the settlement report.<\/span><\/p>\n<figure id=\"attachment_4078\" aria-describedby=\"caption-attachment-4078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4078\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png\" alt=\"\u0110\u1ecbnh ngh\u0129a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4078\" class=\"wp-caption-text\">Definition of project completion audit according to accounting and auditing standards.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The ultimate goal of a project completion audit is to provide reasonable assurance that the final settlement report does not contain material misstatements due to fraud or error. This work includes examining the completeness and accuracy of legal documents, payment vouchers, work performed, and construction quality. All expenses deemed legitimate must be supported by sufficient legal and factual basis.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_tuyet_doi_kiem_toan_quyet_toan_du_an_hoan_thanh_trong_quan_ly_von_dau_tu\"><\/span><b>Absolute role <\/b><b>audit of final project accounts <\/b><b>in investment capital management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The audit of completed project accounts acts as a final &quot;filter,&quot; ensuring that investment capital, especially state capital or loans from credit institutions, has been used for its intended purpose, economically and efficiently. This helps to publicize and ensure transparency in the use of funds, building trust among stakeholders.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of absolute roles in investment capital management<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><b>Role<\/b><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><b>Detailed description<\/b><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">Determining asset value<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">Accurately determining the actual value of fixed assets is crucial for their recognition, management, and subsequent depreciation calculations.<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">Vietnamese Accounting Standards (VAS)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">Basis for approving final accounts<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">The audit report is the most important and mandatory basis for the competent authority (investor, financial authority) to make a decision on officially approving the final investment capital value.<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">Decree 99\/2021\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">Support for disbursement<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">This serves as the basis for the bank or financial institution to disburse the remaining capital (if any) and close the investment tracking book.<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">Credit Agreement\/Capital Management Regulations<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2465%; text-align: center;\"><span style=\"font-weight: 400;\">Minimize tax risks.<\/span><\/td>\n<td style=\"width: 50.8016%; text-align: center;\"><span style=\"font-weight: 400;\">Demonstrate the validity of investment expenses to the tax authorities, ensuring that the expenses are included in the asset&#039;s cost basis and are depreciated\/deductible when calculating corporate income tax.<\/span><\/td>\n<td style=\"width: 25.0501%; text-align: center;\"><span style=\"font-weight: 400;\">Corporate Income Tax Law<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_va_loi_ich_cot_loi_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>The core purpose and benefits of final project audit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The purpose of conducting a final project audit is not merely to comply with the law, but also to bring significant added value to the investor and stakeholders, ensuring economic efficiency in capital management. This process helps to comprehensively assess the use of capital and optimize investment performance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\"><\/span><b>Audit of final accounts for completed projects<\/b><b>For the investor (developer)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Conducting a final project audit provides legal and financial peace of mind for the investor. The audit report is a solid legal protection tool.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\"><\/span><b>Verify the validity of investment costs.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The project owner needs to determine whether all expenses incurred qualify for recognition as part of the asset&#039;s value. The auditor will examine the legality of documents, contracts, and acceptance reports for the quantity and quality of the work.<\/span><\/p>\n<figure id=\"attachment_4081\" aria-describedby=\"caption-attachment-4081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4081\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"M\u1ee5c \u0111\u00edch v\u00e0 l\u1ee3i \u00edch c\u1ed1t l\u00f5i c\u1ee7a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4081\" class=\"wp-caption-text\">The core purpose and benefits of final project audit.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">They will assess whether these costs are within the approved budget and comply with state-mandated standards and unit prices. The final project audit process helps to promptly eliminate unreasonable costs, avoiding complex explanations later on.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\"><\/span><b>Complete the settlement and disbursement procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">An audit report is an indispensable document to submit to the investment capital settlement approval authority. If the project involves borrowing, this report is also a condition for the bank or financing organization to disburse the remaining committed capital and close the project file. This is crucial for the investor to cease their responsibility for managing construction investment capital.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\"><\/span><b>Audit of final accounts for completed projects<\/b><b>for government agencies and funding agencies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing the final accounts of completed projects ensures transparency and accountability. This activity plays a crucial role in protecting the interests of government agencies, financing banks, and shareholders.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_de_phe_duyet_quyet_toan_von_dau_tu\"><\/span><b>Basis for approving investment capital settlement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The agency responsible for reviewing and approving final accounts (the finance department or the relevant ministry) uses the audit results as an important basis for making decisions on approving the final value. An independent audit report helps minimize risks and liability for this agency.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\"><\/span><b>Control the use of budget funds (if any).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For projects using state budget funds, auditing the final accounts of completed projects is an effective tool for controlling compliance with regulations on bidding, economic and technical standards, and investment cost management. This demonstrates the state&#039;s seriousness in combating losses and waste in public investment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>Legal basis and scope of application of <\/b><b>audit of final project accounts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The procedures for auditing the final accounts of completed projects are clearly stipulated in the legal framework governing investment in construction and independent auditing. Understanding these legal bases is crucial to ensuring compliance and the legal validity of the final accounts report.<\/span><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_ly_trong_yeu\"><\/span><b>Key legal documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses, especially investors and auditors, need to be familiar with the following documents: This helps define the scope of work and ensures that all procedures are based on solid legal grounds.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Government Decree 99\/2021\/ND-CP dated November 11, 2021, regulates the management, payment, and settlement of projects using public investment capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 96\/2021\/TT-BTC of the Ministry of Finance provides guidance on several aspects of preparing, presenting, approving, and publishing final accounts reports for completed capital construction projects.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Law on Independent Auditing and Vietnamese Auditing Standards (VSA).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to Circular 96\/2021\/TT-BTC, investment capital settlement reports must be independently audited in the following cases:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>The summary table of cases requiring investment capital settlement reports must be independently audited.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><b>Project target<\/b><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><b>Request for independent audit<\/b><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">A nationally important project.<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">Obligatory<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">Group A and Group B projects (using public investment funds).<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">Obligatory<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">Except for projects authorized by the competent authority to make investment decisions, auditing is not required.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">The project utilizes other sources of funding as stipulated by the investment decision-maker or as required by the donor (bank, credit institution).<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">Obligatory<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">This is commonly applied to BOT projects, PPP projects, or projects with large loan amounts.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_phan_loai_chi_phi_dau_tu_hop_le\"><\/span><b>Concept and classification of eligible investment costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When conducting a final project audit, auditors focus on verifying various types of investment costs. Proper and legitimate classification of costs forms the basis for determining the original cost of fixed assets later on.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_chi_phi_theo_thong_tu_962021TT-BTC\"><\/span><b>Classification of expenses according to Circular 96\/2021\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to regulations, the total investment costs subject to audit include the following main categories: These cost categories must be compared in detail with the approved budget and original supporting documents.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Construction costs include the cost of materials, labor, construction machinery, and overheads.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Equipment costs: These include the cost of purchasing, installing, and training for operation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Project management costs: The costs incurred by the investor for managing the project from the preparation phase to completion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Construction investment consulting costs: Costs for surveying, project planning, design, supervision, and verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other costs include relocation costs, insurance, interest on loans (during construction), and contingency costs.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>Key elements in the final project audit process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditors will focus on the highest-risk areas of the project to ensure the validity of the data. Identifying key points helps optimize audit resources and improve the quality of the report.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\"><\/span><b>Auditing legal documents and investment capital sources.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a crucial step in the final project audit process. Auditors must verify the completeness and validity of the legal documents that served as the basis for the project&#039;s implementation.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decisions on investment policies and investment decisions by competent authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detailed planning, building permit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Results of budget appraisal, bidding results, and signed economic contracts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify whether investment capital (equity capital, borrowed capital, budget capital) is being mobilized and used correctly according to the approved structure.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_dau_tu_thuc_hien\"><\/span><b>Audit of investment costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most complex and significant part of the final project audit process. The accuracy of the actual investment costs is a decisive factor in ensuring the integrity of the entire final settlement report.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_khoi_luong_va_don_gia_thuc_te\"><\/span><b>Auditing actual quantities and unit prices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Auditors will compare the actual volume of work completed and accepted (according to the completion acceptance report) with the volume in the design and cost estimate documents. Any discrepancies in volume (if any) must be explained by valid adjustment or additional costs. Regarding unit prices, auditors will check the application of unit prices as per the contract, comparing them with market prices or state-mandated norms at the time of signing the contract.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\"><\/span><b>Auditing project management costs and consulting fees.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">These two types of costs are usually calculated as a percentage (%) of the construction and equipment costs. The final project audit must ensure that this percentage does not exceed the maximum level stipulated in current legal documents of the Ministry of Construction (e.g., circulars on project management cost norms). Any actual costs exceeding the norm must be supported by valid documentation and approved by the investment decision-maker.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_lai_vay_va_chi_phi_du_phong\"><\/span><b>Auditing interest expenses and provisions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Interest expense capitalized into the project value must be interest incurred during the construction period and supported by bank documents. The auditor will examine the timing of the suspension of interest capitalization (when the asset is ready for use) according to VAS. Contingency costs must be handled in accordance with regulations; any remaining amount (if not used) must be excluded from the final investment value.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\"><\/span><b>Auditing the value of assets and liabilities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After verifying the costs, the next step in a project completion audit is to accurately determine the value of assets and the status of liabilities. This step ensures that the values recorded in the accounting books are reasonable and that all financial obligations are fully reflected.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tri_tai_san_ghi_nhan\"><\/span><b>Determining the recorded value of assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Auditors determine the final settlement value of each project item, ensuring that this total value is the original cost of the fixed assets to be recorded in the accounting books. This helps the investor avoid errors in asset accounting.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_cong_no_phai_thu_phai_tra\"><\/span><b>Check accounts receivable and accounts payable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Review all liabilities incurred during the project implementation. Verify that advances, performance guarantees, and retention funds for construction warranties are being tracked and processed in accordance with regulations. This ensures that the final settlement report is comprehensive and fully reflects the financial responsibilities of the investor.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>The independent audit process of <\/b><b>audit of final project accounts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The audit process for completed projects is conducted according to Vietnamese Auditing Standards (VSA) to ensure quality. Adherence to these standards helps guarantee the independence, objectivity, and reliability of the audit results.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_chuan_bi_planning\"><\/span><b>Planning and preparation phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors must gather information about the project, the investor, and the main contractor. They must identify significant risks, particularly risks related to unforeseen costs or large adjustments and additional expenses. Based on this risk assessment, auditors will design the audit methodology, determine the scope of cost sampling, and allocate resources. Detailed planning helps optimize the time and cost of auditing the final accounts of the completed project.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_execution\"><\/span><b>Audit execution phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors perform basic audit procedures, including: These procedures aim to gather sufficient and appropriate audit evidence to form an opinion.<\/span><\/p>\n<figure id=\"attachment_4082\" aria-describedby=\"caption-attachment-4082\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4082\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1.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-1.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4082\" 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;\">Compliance test: Checking compliance with bidding procedures, quality management procedures, and quantity management procedures according to state regulations and the contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Analytical procedures: Comparing actual costs with estimated costs, budgeted costs, or costs of similar projects.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Test of details: Randomly or risk-based sampling of large payment documents and important acceptance reports to verify their accuracy, reasonableness, and validity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conducting on-site inspections: Auditors may conduct on-site inspections (if necessary and permitted) to directly verify the completed work volume and condition.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_ket_thuc_va_bao_cao_reporting\"><\/span><b>Completion and reporting phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After completing the fieldwork and analysis, the auditor compiles the results and prepares a draft audit report. The audit report will include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit opinion: unqualified, qualified, or disclaimer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Summarize any errors, invalid expenses, or items requiring adjustment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recommendations to the investor regarding the completion of the documentation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The investor uses this report to finalize the investment capital settlement report and submit it to the auditing agency for approval. The auditing unit responsible for the final settlement of the completed project is responsible for coordinating with the investor to provide explanations when necessary.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>Selecting the auditing firm and evaluation criteria for <\/b><b>audit of final project accounts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Choosing the right auditing firm for a completed project&#039;s final accounts is crucial, directly impacting the legal validity and subsequent approval process. A reputable auditing partner will give the investor greater confidence when working with the reviewing authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_danh_gia_don_vi_kiem_toan\"><\/span><b>Criteria for evaluating audit firms<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A highly rated audit firm needs to meet the following criteria: These are key criteria that ensure the quality of service and the acceptability of the audit report.<\/span><\/p>\n<figure id=\"attachment_4080\" aria-describedby=\"caption-attachment-4080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4080\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 cho ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4080\" class=\"wp-caption-text\">Selection of auditing firm and evaluation criteria for final project audit<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expertise: Our team of auditors are certified professionals (CPA Vietnam) and possess in-depth expertise in the field of basic construction, with a thorough understanding of norms, unit prices, and project management procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Experience: Possesses extensive experience in auditing the final accounts of completed Group A and Group B projects, or projects of equivalent scale and complexity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reputation: The auditing firm is fully licensed by the Ministry of Finance and widely accepted by the relevant auditing agencies (Department of Finance, Tax Department).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reliable: Ensuring complete independence, objectivity, and confidentiality of information throughout the entire process.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\"><\/span><b>Comparison of independent audit and financial statement review<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many people confuse independent audits of completed project settlements with the verification and approval of settlements carried out by state agencies. Although related, these two activities are different in nature, purpose, and implementing units.<\/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 independent audits and final settlement reviews.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><b>Characteristic<\/b><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><b>Independent audit<\/b><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><b>Auditing the final accounts<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">Implementing unit<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">Independent auditing firm (licensed by the Ministry of Finance)<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">Competent state agencies (Department of Finance, Finance and Planning Office, Project Management Board).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">Nature of the job<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">Verify and provide an independent opinion on the accuracy and reasonableness of the data.<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">Assess and approve the final investment capital settlement value, and make the final decision.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">Mandatory<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">Mandatory for projects as stipulated in Decree 99\/2021\/ND-CP and Circular 96\/2021\/TT-BTC.<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">Mandatory for all projects using state funds.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">Legal value<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">It serves as an important basis for the agency to review the final accounts (indirect impact).<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">This is the final legal decision regarding the value of the investment capital (direct impact).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Conducting independent audits of completed project accounts provides the reviewing agency with more reliable evidence, reducing the time and workload of the review process. The audit report serves as an important reference point to expedite the final approval decision-making process.<\/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<p><span style=\"font-weight: 400;\">Auditing the final accounts of completed projects is an essential process, ensuring transparency, legality, and efficiency for all construction investment projects. This activity not only helps ensure compliance with the law but also protects the investor&#039;s finances from tax authorities and auditors, supporting a smooth transition from investment to operation and business. Accurately identifying legitimate costs, eliminating unreasonable expenses, and ensuring data consistency are the most important objectives of project final account auditing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ensuring compliance with the law and optimizing tax obligations with <\/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 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">full-service tax accounting<\/span><\/a><span style=\"font-weight: 400;\"> From MAN \u2013 Master Accountant Network. With a team of experienced professionals, MAN provides comprehensive solutions: tax audits, construction project audits, financial reporting, and cost management consulting. We help businesses review and optimize costs, prevent legal risks, and confidently face any inspection. Contact MAN today for expert advice and experience professional, accurate, and transparent tax and accounting audit services.<\/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 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 b\u01b0\u1edbc then ch\u1ed1t \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y x\u00e1c minh \u0111\u1ed9c l\u1eadp c\u00e1c chi ph\u00ed, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0. Theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, l\u1eadp [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4077","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\/4077","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=4077"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4077\/revisions"}],"predecessor-version":[{"id":4083,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4077\/revisions\/4083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4079"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}