{"id":4393,"date":"2025-12-31T03:08:28","date_gmt":"2025-12-31T10:08:28","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4393"},"modified":"2025-12-31T03:08:54","modified_gmt":"2025-12-31T10:08:54","slug":"kiem-toan-nganh-bat-dong-san-xay-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/","title":{"rendered":"Real Estate and Construction Industry Auditing: Solutions for Transparency and Optimal Risk Management"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing in the real estate and construction sector plays a crucial role as a &quot;filter,&quot; helping businesses and regulatory agencies determine the accuracy and reasonableness of investment capital settlement reports. In the context of a volatile market, compliance with regulations is essential. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204800\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 96\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> regarding information disclosure and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Nghi-dinh-10-2021-ND-CP-quan-ly-chi-phi-dau-tu-xay-dung-465104.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 10\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> Managing construction investment costs is a prerequisite for a business&#039;s survival and sustainable development.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Data from the Ministry of Construction shows that errors in the final settlement of investment capital for projects often account for 5-10% of the total project value if not strictly controlled. Conducting audits of the real estate and construction sector not only helps prevent asset losses but also provides a solid legal basis for explaining matters to state inspection and auditing agencies. Let&#039;s explore the details of this process and benefits in the content below.<\/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-nganh-bat-dong-san-xay-dung\/#Tam_quan_trong_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_trong_ky_nguyen_moi\" >The Importance of Real Estate and Construction Industry Auditing in the New Era<\/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-nganh-bat-dong-san-xay-dung\/#He_thong_phap_luat_dieu_chinh_truc_tiep\" >The legal system directly regulates<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Noi_dung_chi_tiet_quy_trinh_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >Detailed content of the Real Estate and Construction Industry Auditing Process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_ho_so_phap_ly_du_an\" >Auditing the project&#039;s legal documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_chi_phi_xay_lap_va_thiet_bi\" >Audit of construction and equipment costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_khac\" >Auditing project management costs and other expenses.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_tai_chinh_va_nghia_vu_thue_trong_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >Financial auditing and tax obligations in the Real Estate and Construction industry.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\" >The role of Real Estate and Construction Industry Auditing for Stakeholders<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_chu_dau_tu\" >For investors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_ngan_hang_va_nha_dau_tu\" >For banks and investors<\/a><\/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-nganh-bat-dong-san-xay-dung\/#Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >Trends and Challenges in Real Estate and Construction Auditing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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><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-nganh-bat-dong-san-xay-dung\/#Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >Frequently Asked Questions about Real Estate and 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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >When does a business need to conduct a Real Estate and Construction Industry Audit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\" >How long does an audit typically take?<\/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-nganh-bat-dong-san-xay-dung\/#Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\" >How are audit fees for the real estate and construction industry calculated?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_trong_ky_nguyen_moi\"><\/span><b>The Importance of Real Estate and Construction Industry Auditing in the New Era<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing in the real estate and construction sector is no longer a voluntary activity but is gradually becoming a mandatory requirement for projects using state budget funds or listed companies. The complexity of the material supply chain and fluctuations in labor costs demand an independent auditing firm with in-depth expertise to assess the data.<\/span><\/p>\n<figure id=\"attachment_4397\" aria-describedby=\"caption-attachment-4397\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4397\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng trong k\u1ef7 nguy\u00ean m\u1edbi\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4397\" class=\"wp-caption-text\">The Importance of Real Estate and Construction Industry Auditing in the New Era<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to the Construction Law and guiding circulars of the Ministry of Finance, the final investment settlement report for completed projects must be audited before approval. This is to ensure that all incurred costs are within the economic and technical norms and are supported by valid invoices and documents as prescribed by the Accounting Law 2015.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_phap_luat_dieu_chinh_truc_tiep\"><\/span><b>The legal system directly regulates<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To fully understand real estate and construction auditing, accountants and investors need to be familiar with the following legal regulations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Construction Law 2014 and its amendments 2020:<\/b><span style=\"font-weight: 400;\"> The highest legal framework for investment and construction activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 10\/2021\/ND-CP:<\/b><span style=\"font-weight: 400;\"> Detailed regulations on the management of construction investment costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 10\/2020\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Guidelines on final settlement of completed projects using state funds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vietnamese Auditing Standards (VSA):<\/b><span style=\"font-weight: 400;\"> In particular, standards regarding the reporting of investment capital settlements.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_quy_trinh_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>Detailed content of the Real Estate and Construction Industry Auditing Process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Implementing a real estate and construction audit requires seamless coordination between the audit team, valuation engineers, and the company&#039;s accounting department. Below are the key steps in the process.<\/span><\/p>\n<figure id=\"attachment_4396\" aria-describedby=\"caption-attachment-4396\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4396\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg\" alt=\"N\u1ed9i dung chi ti\u1ebft quy tr\u00ecnh Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4396\" class=\"wp-caption-text\">Detailed content of the Real Estate and Construction Industry Auditing Process<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_du_an\"><\/span><b>Auditing the project&#039;s legal documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors will review the entire system of documents from the investment preparation phase to the project completion. This includes checking the validity of the Investment Certificate, the 1\/500 scale planning approval decision, and land allocation and lease documents from competent authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The lack of legal documentation can lead to the risk of project suspension or failure to receive project funding. Therefore, Real Estate and Construction Sector Audits focus on comparing actual records with the regulations in Decree 15\/2021\/ND-CP on the management of construction investment projects.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_xay_lap_va_thiet_bi\"><\/span><b>Audit of construction and equipment costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This represents the largest proportion of the total investment. Auditors conduct on-site inspections in conjunction with a review of the completion documents to verify the actual construction volume against the design drawings.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of key audit points for construction costs<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content of the test<\/b><\/td>\n<td style=\"text-align: center;\"><b>Method of implementation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Control objectives<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Unit price of materials<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Compare the contract and market quotations.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Combating price gouging and fraudulent declarations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Construction volume<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Conduct on-site measurements and review of completion documents.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Determine the actual weight accurately.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Labor standards<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Comparison with the standards of the Ministry of Construction<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Comply with cost management regulations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Installation equipment<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Check the inspection certificate, CO\/CQ.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure origin and source<\/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_chi_phi_khac\"><\/span><b>Auditing project management costs and other expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In real estate and construction audits, fees such as supervision consulting, design, and contingency fees are often overlooked. However, if left unchecked, these costs can easily exceed the limits stipulated in Circular 12\/2021\/TT-BXD.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_chinh_va_nghia_vu_thue_trong_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>Financial auditing and tax obligations in the Real Estate and Construction industry.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing activities in the real estate and construction industry are not limited to technical documentation but extend to the financial aspect. This includes, in particular, the recognition of revenue according to project progress (IFRS 15 or VAS 15) and the allocation of cost of goods sold to each real estate product.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Construction businesses often face risks related to input invoices from subcontractors. Auditors will review the legality of these invoices to ensure that the business does not have expenses disallowed during corporate income tax settlement. Regarding VAT, tax refunds for new investment projects also require thorough assessment through the Real Estate and Construction Industry Audit process.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\"><\/span><b>The role of Real Estate and Construction Industry Auditing for Stakeholders<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The presence of an independent auditing firm creates absolute trust between the investor, contractor, and credit institutions. This is especially important when raising capital through bond issuance or bank loans.<\/span><\/p>\n<figure id=\"attachment_4399\" aria-describedby=\"caption-attachment-4399\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4399\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4399\" class=\"wp-caption-text\">The role of Real Estate and Construction Industry Auditing for Stakeholders<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_chu_dau_tu\"><\/span><b>For investors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Real estate and construction auditing helps optimize capital flow, detect waste during construction, and provide accurate data for contractor final approval. It&#039;s a management tool that gives investors peace of mind regarding the transparency of the project management team.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ngan_hang_va_nha_dau_tu\"><\/span><b>For banks and investors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Providing objective evidence of the project&#039;s financial situation and actual progress, a Clean Real Estate \u2013 Construction Audit Report (Unqualified Opinion) is a passport for businesses to access large sources of funding with preferential interest rates.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>Trends and Challenges in Real Estate and Construction Auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Currently, the State Audit Office is tightening its inspection of BT, BOT projects and real estate projects showing signs of violations regarding land use conversion. Therefore, businesses need to proactively conduct independent audits before receiving requests from the authorities.<\/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 Auditing and State Auditing in the Real Estate Industry<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Characteristic<\/b><\/td>\n<td style=\"text-align: center;\"><b>Independent Auditors (MAN)<\/b><\/td>\n<td style=\"text-align: center;\"><b>State Audit Office<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Target audience<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Investor, Board of Directors<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Government, Parliament<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Main objective<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Consulting and completing final settlement reports.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Review budget usage.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Time of execution<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Throughout or at the end of the project<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">According to the annual plan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal value<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Basis for approving the final settlement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The conclusion is binding.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The application of BIM (Building Information Modeling) technology to real estate and construction auditing is becoming an inevitable trend. This technology allows auditors to access 3D data and automatically reconcile quantities, thereby minimizing errors caused by human factors.<\/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 in the real estate and construction industry is a meticulous process requiring a deep understanding of both legal and construction engineering principles. Investing in auditing is not an expense, but an investment in the safety and reputation of the business in the market. A high-quality audit report will help businesses resolve bottlenecks in capital settlement, thereby unlocking cash flow for subsequent projects.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network proudly stands as a leading provider of auditing services for the real estate and construction industry, tax accounting, and in-depth financial consulting. With a team of experienced auditors and engineers, we are committed to partnering with businesses to ensure data transparency, optimize tax obligations, and comprehensively manage risks. Contact MAN today to receive the most professional support for your project.<\/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>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>Frequently Asked Questions about Real Estate and Construction Auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span>When does a business need to conduct a Real Estate and Construction Industry Audit?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tBusinesses should conduct audits when a project is completed, whether for a specific component or at the end of the entire project, to facilitate capital settlement. Additionally, listed companies are required to conduct annual audits to disclose information as mandated by regulations.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\"><\/span>How long does an audit typically take? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDepending on the project scale, for level II and level III projects, the timeframe is typically 30-60 working days after receiving all necessary documents.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\"><\/span>How are audit fees for the real estate and construction industry calculated?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAudit fees are typically calculated as a percentage of the total investment or settlement value, in accordance with the fee schedule in Circular 09\/2016\/TT-BTC or an agreement between the two parties.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh h\u1ea1ng m\u1ee5c ho\u1eb7c k\u1ebft th\u00fac to\u00e0n b\u1ed9 d\u1ef1 \u00e1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n v\u1ed1n. 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Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4393","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=4393"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4393\/revisions"}],"predecessor-version":[{"id":4401,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4393\/revisions\/4401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4395"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}