{"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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/","title":{"rendered":"\u5efa\u8a2d\u76e3\u67fb\u3068\u6295\u8cc7\u52b9\u7387\u306e\u6700\u9069\u5316\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u7279\u306b\u5927\u898f\u6a21\u3067\u8907\u96d1\u304b\u3064\u9577\u671f\u7684\u306a\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u7ba1\u7406\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u56fd\u5bb6\u4e88\u7b97\u304b\u3089\u6c11\u9593\u8cc7\u672c\u306b\u81f3\u308b\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u6295\u8cc7\u8cc7\u672c\u304c\u52b9\u7387\u7684\u306b\u3001\u672c\u6765\u306e\u76ee\u7684\u306b\u6cbf\u3063\u3066\u3001\u305d\u3057\u3066\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3066\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002\u72ec\u7acb\u3057\u305f\u300c\u30b2\u30fc\u30c8\u30ad\u30fc\u30d1\u30fc\u300d\u3068\u3057\u3066\u3001\u5efa\u8a2d\u76e3\u67fb\u306f\u5fc5\u8981\u306a\u900f\u660e\u6027\u3092\u63d0\u4f9b\u3057\u3001\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3001\u8cc7\u672c\u306e\u52b9\u679c\u7684\u306a\u7ba1\u7406\u3068\u73fe\u884c\u306e\u898f\u5236\u306b\u57fa\u3065\u304f\u6cd5\u7684\u7fa9\u52d9\u306e\u5c65\u884c\u306b\u95a2\u3057\u3066\u5b89\u5fc3\u611f\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u516c\u5171\u652f\u51fa\u306f\u4e88\u7b97\u306e\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u3066\u304a\u308a\u3001\u6c7a\u6e08\u3068\u7ba1\u7406\u306e\u7dca\u6025\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u898f\u5236\u306b\u5f93\u3063\u3066\u6c7a\u6e08\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002 <\/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;\">\u56de\u89a7 10\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u6cd5\u4eba\u7a0e\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u5408\u7406\u7684\u306a\u8cbb\u7528\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u6c7a\u7b97\u5831\u544a\u66f8\u306e\u6b63\u78ba\u6027\u3068\u5408\u6cd5\u6027\u3092\u78ba\u4fdd\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3068\u7d1b\u4e89\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u6295\u8cc7\u8cc7\u672c\u7ba1\u7406\u306e\u52b9\u7387\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/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\">\u7d22\u5f15<\/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;\">\u30c8\u30b0\u30eb<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_la_gi_Vai_tro_cua_no_trong_chu_trinh_du_an\" >\u5efa\u8a2d\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u305d\u306e\u5f79\u5272\u306f\u4f55\u3067\u3059\u304b\uff1f<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dinh_nghia_va_ban_chat_cua_kiem_toan_xay_dung\" >\u5efa\u8a2d\u76e3\u67fb\u306e\u5b9a\u7fa9\u3068\u6027\u8cea<\/a><\/li><li class='ez-toc-page-1 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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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Nang_cao_hieu_qua_quan_ly_va_su_dung_nguon_von\" >\u8cc7\u672c\u7ba1\u7406\u3068\u6d3b\u7528\u306e\u52b9\u7387\u3092\u5411\u4e0a\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Phan_loai_cac_hinh_thuc_kiem_toan_xay_dung_pho_bien\" >\u4e00\u822c\u7684\u306a\u5efa\u8a2d\u76e3\u67fb\u306e\u7a2e\u985e\u306e\u5206\u985e<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_nha_nuoc_ve_xay_dung_doi_voi_von_ngan_sach\" >\u5efa\u8a2d\u306b\u95a2\u3059\u308b\u5dde\u306e\u76e3\u67fb\uff08\u4e88\u7b97\u3067\u8cc4\u308f\u308c\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\uff09<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_doc_lap_ve_du_an_dau_tu_xay_dung\" >\u5efa\u8a2d\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u72ec\u7acb\u76e3\u67fb<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_noi_bo_trong_linh_vuc_xay_dung\" >\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Can_cu_phap_ly_va_chuan_muc_thuc_hien_kiem_toan_xay_dung\" >\u5efa\u8a2d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3068\u57fa\u6e96\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#He_thong_van_ban_phap_luat_lam_can_cu_kiem_toan\" >\u76e3\u67fb\u306e\u57fa\u790e\u3068\u306a\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chuan_muc_kiem_toan_quoc_gia_va_linh_vuc_chuyen_biet\" >\u56fd\u5bb6\u304a\u3088\u3073\u30bb\u30af\u30bf\u30fc\u76e3\u67fb\u57fa\u6e96<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Quy_trinh_kiem_toan_xay_dung_chuyen_sau_dam_bao\" >\u5fb9\u5e95\u3057\u305f\u5efa\u8a2d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_1_lap_ke_hoach_va_danh_gia_rui_ro\" >\u30d5\u30a7\u30fc\u30ba1\uff1a\u8a08\u753b\u3068\u30ea\u30b9\u30af\u8a55\u4fa1<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tiep_nhan_va_danh_gia_so_bo_ho_so_du_an\" >\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6587\u66f8\u306e\u4e88\u5099\u8a55\u4fa1\u3092\u53d7\u3051\u53d6\u308a\u3001\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Phan_tich_rui_ro_kiem_toan_xay_dung\" >\u5efa\u8a2d\u76e3\u67fb\u30ea\u30b9\u30af\u5206\u6790<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xay_dung_chuong_trinh_kiem_toan_chi_tiet\" >\u8a73\u7d30\u306a\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u958b\u767a\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_2_thuc_hien_thu_thap_va_danh_gia_bang_chung\" >\u30d5\u30a7\u30fc\u30ba2: \u8a3c\u62e0\u306e\u53ce\u96c6\u3068\u8a55\u4fa1<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_ho_so_phap_ly_va_hop_dong\" >\u6cd5\u7684\u6587\u66f8\u3068\u5951\u7d04\u66f8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tham_tra_chi_phi_dau_tu_XDCB_chi_phi_truc_tiep\" >\u8cc7\u672c\u5efa\u8a2d\u6295\u8cc7\u8cbb\u7528\uff08\u76f4\u63a5\u8cbb\uff09\u306e\u691c\u8a3c<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_he_thong_ke_toan_va_hach_toan_chi_phi\" >\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u539f\u4fa1\u8a08\u7b97\u3092\u898b\u76f4\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_thuc_dia_quan_sat_va_doi_chieu\" >\u73fe\u5730\u8abf\u67fb\uff08\u89b3\u5bdf\u3068\u6bd4\u8f03\uff09<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_3_tong_hop_ket_luan_va_dua_ra_kien_nghi\" >\u30d5\u30a7\u30fc\u30ba3\uff1a\u7d71\u5408\u3001\u7d50\u8ad6\u3001\u304a\u3088\u3073\u63a8\u5968\u4e8b\u9805<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xac_dinh_sai_sot_va_anh_huong\" >\u30a8\u30e9\u30fc\u3068\u305d\u306e\u5f71\u97ff\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Lap_du_thao_bao_cao_kiem_toan_xay_dung\" >\u5de5\u4e8b\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thao_luan_voi_khach_hang_va_cac_ben_lien_quan\" >\u9867\u5ba2\u3084\u95a2\u4fc2\u8005\u3068\u8a71\u3057\u5408\u3044\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_4_phat_hanh_bao_cao_chinh_thuc\" >\u7b2c4\u6bb5\u968e\uff1a\u516c\u5f0f\u5831\u544a\u66f8\u306e\u767a\u8868<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Cac_noi_dung_chinh_trong_pham_vi_kiem_toan_xay_dung\" >\u5efa\u8a2d\u76e3\u67fb\u306e\u7bc4\u56f2\u5185\u306e\u4e3b\u8981\u9818\u57df\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_thi_cong_xay_lap_va_thiet_bi\" >\u5efa\u8a2d\u8cbb\u304a\u3088\u3073\u8a2d\u5099\u8cbb\u306e\u76e3\u67fb<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_vat_lieu_nhan_cong_va_may_thi_cong\" >\u6750\u6599\u3001\u52b4\u50cd\u529b\u3001\u5efa\u8a2d\u6a5f\u68b0\u306e\u30b3\u30b9\u30c8\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Khoi_luong_hoan_thanh_va_bien_ban_nghiem_thu\" >\u5b8c\u4e86\u3057\u305f\u4f5c\u696d\u91cf\u3068\u691c\u53ce\u5831\u544a\u66f8<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_quan_ly_du_an_va_tu_van_dau_tu\" >\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u304a\u3088\u3073\u6295\u8cc7\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_tu_van_khao_sat_thiet_ke_giam_sat\" >\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\uff08\u8abf\u67fb\u3001\u8a2d\u8a08\u3001\u76e3\u7406\uff09<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_quan_ly_du_an\" >\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b3\u30b9\u30c8<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu_neu_co\" >\u88dc\u511f\u3001\u63f4\u52a9\u3001\u79fb\u4f4f\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_va_tac_dong_den_ke_toan_%E2%80%93_thue\" >\u5efa\u8a2d\u76e3\u67fb\u3068\u305d\u308c\u304c\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Vai_tro_trong_quyet_toan_von_dau_tu_hoan_thanh\" >\u5b8c\u4e86\u3057\u305f\u6295\u8cc7\u8cc7\u672c\u306e\u6700\u7d42\u6c7a\u6e08\u306b\u304a\u3051\u308b\u5f79\u5272<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_va_co_so_xac_dinh_thue_GTGT_TNDN\" >\u5efa\u8a2d\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u91d1\uff08VAT\u304a\u3088\u3073\u6cd5\u4eba\u7a0e\uff09\u306e\u6c7a\u5b9a\u57fa\u6e96<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thue_GTGT_va_tinh_hop_le_cua_hoa_don\" >VAT\u3068\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u671f\u9650<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u63a7\u9664\u3067\u304d\u308b\u8cbb\u7528\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Cac_thach_thuc_va_giai_phap_nang_cao_hieu_qua_kiem_toan_xay_dung\" >\u5efa\u8a2d\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thach_thuc_trong_qua_trinh_kiem_toan\" >\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u8ab2\u984c<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tinh_phuc_tap_cua_ho_so_ky_thuat\" >\u6280\u8853\u6587\u66f8\u306e\u8907\u96d1\u3055<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Su_da_dang_va_thay_doi_cua_dinh_muc_don_gia\" >\u898f\u683c\u3084\u5358\u4fa1\u306e\u591a\u69d8\u6027\u3068\u5909\u52d5\u6027\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kho_khan_trong_kiem_tra_thuc_dia\" >\u73fe\u5730\u8abf\u67fb\u306e\u96e3\u3057\u3055<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_phap_va_xu_huong_phat_trien\" >\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3068\u958b\u767a\u52d5\u5411<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Ung_dung_cong_nghe_BIM_va_phan_mem_chuyen_dung\" >BIM\u6280\u8853\u3068\u5c02\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5fdc\u7528\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dao_tao_chuyen_sau_va_chung_chi_kiem_toan_xay_dung\" >\u5efa\u8a2d\u76e3\u67fb\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3068\u8a8d\u5b9a\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Nang_cao_tan_suat_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u306e\u983b\u5ea6\u3092\u5897\u3084\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/ja\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/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>\u5efa\u8a2d\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u305d\u306e\u5f79\u5272\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5efa\u8a2d\u76e3\u67fb\u3068\u306f\u3001\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8ca1\u52d9\u3001\u7ba1\u7406\u3001\u904b\u7528\u6d3b\u52d5\u3092\u72ec\u7acb\u7684\u304b\u3064\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u4f1a\u8a08\u8a18\u9332\u306e\u7cbe\u67fb\u306b\u52a0\u3048\u3001\u5b9f\u969b\u306e\u6570\u91cf\u3001\u30b3\u30b9\u30c8\u3001\u5951\u7d04\u3001\u6cd5\u898f\u5236\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u6b63\u78ba\u6027\u3001\u5408\u7406\u6027\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u5185\u90e8\u7ba1\u7406\u3092\u6539\u5584\u3057\u3001\u8cc7\u672c\u52b9\u7387\u3092\u8a55\u4fa1\u3057\u3001\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u3092\u901a\u3058\u3066\u5dde\u76e3\u67fb\u3001\u72ec\u7acb\u76e3\u67fb\u3001\u5185\u90e8\u76e3\u67fb\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_ban_chat_cua_kiem_toan_xay_dung\"><\/span><b>\u5efa\u8a2d\u76e3\u67fb\u306e\u5b9a\u7fa9\u3068\u6027\u8cea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u3068\u306f\u3001\u5efa\u8a2d\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8ca1\u52d9\u3001\u4f1a\u8a08\u3001\u7d4c\u55b6\u3001\u304a\u3088\u3073\u904b\u55b6\u9762\u3092\u72ec\u7acb\u7684\u304b\u3064\u5ba2\u89b3\u7684\u306b\u8abf\u67fb\u30fb\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u7dcf\u6295\u8cc7\u984d\u3001\u5b9f\u65bd\u8cbb\u7528\u3001\u5b8c\u4e86\u6587\u66f8\u306e\u6b63\u78ba\u6027\u3068\u59a5\u5f53\u6027\u3001\u305d\u3057\u3066\u5efa\u8a2d\u6295\u8cc7\u30b3\u30b9\u30c8\u7ba1\u7406\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u9075\u5b88\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/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\">\u5efa\u8a2d\u76e3\u67fb\u306e\u5b9a\u7fa9\u3068\u6027\u8cea<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306e\u672c\u8cea\u306f\u3001\u4f1a\u8a08\u5e33\u7c3f\u4e0a\u306e\u6570\u5b57\u3092\u7cbe\u67fb\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u3001\u73fe\u5834\u306e\u5b9f\u969b\u306e\u5efa\u8a2d\u91cf\u3001\u5951\u7d04\u66f8\u3084\u8a2d\u8a08\u306b\u304a\u3051\u308b\u898f\u5236\u3001\u3055\u3089\u306b\u306f\u56fd\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u57fa\u6e96\u3084\u5358\u4fa1\u3068\u306e\u6bd4\u8f03\u3082\u542b\u307f\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u56fd\u55b6\u7ba1\u7406\u6a5f\u95a2\u304c\u8cc7\u672c\u3001\u7279\u306b\u4e88\u7b97\u8cc7\u672c\u3084\u4e88\u7b97\u5916\u56fd\u55b6\u8cc7\u672c\u306e\u6709\u52b9\u6d3b\u7528\u52b9\u7387\u3092\u7dcf\u5408\u7684\u306b\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u52b9\u679c\u7684\u306a\u30c4\u30fc\u30eb\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_cua_hoat_dong_kiem_toan_xay_dung\"><\/span><b>\u5efa\u8a2d\u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/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>\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u6b63\u78ba\u6027\u3068\u59a5\u5f53\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u5f8c\u306b\u767a\u751f\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u3059\u3079\u3066\u306e\u8cbb\u7528\u304c\u3001\u6b63\u78ba\u304b\u3064\u5408\u7406\u7684\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5de5\u4e8b\u6570\u91cf\u3001\u9069\u7528\u5358\u4fa1\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u8cbb\u7528\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u3001\u305d\u306e\u4ed6\u306e\u95a2\u9023\u8cbb\u7528\u306e\u6b63\u78ba\u6027\u306e\u78ba\u8a8d\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4f1a\u8a08\u304a\u3088\u3073\u6c7a\u6e08\u306b\u304a\u3051\u308b\u4e0d\u4e00\u81f4\u3084\u8aa4\u308a\u306f\u3001\u5efa\u8a2d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u901f\u3084\u304b\u306b\u691c\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_nhan_su_tuan_thu_phap_luat_va_hop_dong\"><\/span><b>\u6cd5\u5f8b\u304a\u3088\u3073\u5951\u7d04\u306e\u9075\u5b88\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5efa\u8a2d\u3001\u5165\u672d\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u305d\u3057\u3066\u7de0\u7d50\u3055\u308c\u305f\u7d4c\u6e08\u5951\u7d04\u306e\u6761\u4ef6\u306b\u95a2\u3059\u308b\u73fe\u884c\u306e\u6cd5\u7684\u898f\u5236\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u3053\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3001\u56fd\u5bb6\u4e88\u7b97\u8cc7\u91d1\u3092\u4f7f\u7528\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u9055\u53cd\u306f\u6df1\u523b\u306a\u6cd5\u7684\u7d50\u679c\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_quan_ly_va_su_dung_nguon_von\"><\/span><b>\u8cc7\u672c\u7ba1\u7406\u3068\u6d3b\u7528\u306e\u52b9\u7387\u3092\u5411\u4e0a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u5185\u90e8\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u8a55\u4fa1\u3092\u901a\u3058\u3066\u3001\u6295\u8cc7\u5bb6\u3068\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u8005\u304c\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u3001\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3001\u7121\u99c4\u306e\u9632\u6b62\u3092\u56f3\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u6709\u76ca\u306a\u63d0\u8a00\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u57fa\u672c\u7684\u306a\u5efa\u8a2d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u6df1\u304f\u7d44\u307f\u8fbc\u307e\u308c\u305f\u696d\u52d9\u76e3\u67fb\u306e\u5074\u9762\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_cac_hinh_thuc_kiem_toan_xay_dung_pho_bien\"><\/span><b>\u4e00\u822c\u7684\u306a\u5efa\u8a2d\u76e3\u67fb\u306e\u7a2e\u985e\u306e\u5206\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u4e3b\u4f53\u3068\u5177\u4f53\u7684\u306a\u76ee\u7684\u306b\u57fa\u3065\u3044\u3066\u3001\u5efa\u8a2d\u76e3\u67fb\u6d3b\u52d5\u306f\u4e3b\u306b\u6b21\u306e 3 \u3064\u306e\u5f62\u5f0f\u306b\u5206\u985e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_nha_nuoc_ve_xay_dung_doi_voi_von_ngan_sach\"><\/span><b>\u5efa\u8a2d\u306b\u95a2\u3059\u308b\u5dde\u306e\u76e3\u67fb\uff08\u4e88\u7b97\u3067\u8cc4\u308f\u308c\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5dde\u306e\u76e3\u67fb\u306f\u3001\u5dde\u306e\u8cc7\u672c\u3068\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3057\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u6700\u7d42\u4f1a\u8a08\u5831\u544a\u66f8\u306e\u6b63\u78ba\u6027\u3068\u5b8c\u5168\u6027\u3092\u691c\u8a3c\u3057\u3001\u6295\u8cc7\u8cc7\u672c\u306e\u7ba1\u7406\u3068\u4f7f\u7528\u306e\u793e\u4f1a\u7d4c\u6e08\u7684\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u975e\u5e38\u306b\u5e83\u304f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7d4c\u6e08\u7684\u5b9f\u73fe\u53ef\u80fd\u6027\u3001\u52b9\u7387\u6027\u3001\u6709\u52b9\u6027\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_ve_du_an_dau_tu_xay_dung\"><\/span><b>\u5efa\u8a2d\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u72ec\u7acb\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u6cd5\u306b\u57fa\u3065\u304d\u696d\u52d9\u3092\u884c\u3046\u8cc7\u683c\u3092\u6709\u3059\u308b\u6c11\u9593\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u76e3\u67fb\u5f62\u614b\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc\uff08\u898f\u5236\u306b\u3088\u308a\u6700\u7d42\u6c7a\u6e08\u627f\u8a8d\u524d\u306b\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\uff09\u3084\u305d\u306e\u4ed6\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\uff08\u878d\u8cc7\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u306a\u3069\uff09\u306e\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5e02\u5834\u306b\u304a\u3044\u3066\u6700\u3082\u4e00\u822c\u7684\u306a\u5efa\u8a2d\u76e3\u67fb\u306e\u7a2e\u985e\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_trong_linh_vuc_xay_dung\"><\/span><b>\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u793e\u5185\u306e\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u4e3b\u306a\u76ee\u7684\u306f\u3001\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u3001\u793e\u5185\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3001\u30dd\u30ea\u30b7\u30fc\u9075\u5b88\u306e\u78ba\u4fdd\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306b\u304a\u3051\u308b\u4e0d\u6b63\u884c\u70ba\u3084\u30a8\u30e9\u30fc\u306e\u9632\u6b62\u3067\u3059\u3002<\/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>\u5efa\u8a2d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3068\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5408\u6cd5\u6027\u3068\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u5efa\u8a2d\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u6cd5\u7684\u6587\u66f8\u3068\u5c02\u9580\u57fa\u6e96\u306e\u53b3\u683c\u306a\u30b7\u30b9\u30c6\u30e0\u306b\u57fa\u3065\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_lam_can_cu_kiem_toan\"><\/span><b>\u76e3\u67fb\u306e\u57fa\u790e\u3068\u306a\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u306f\u3001\u5efa\u8a2d\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u30b3\u30b9\u30c8\u7ba1\u7406\u3068\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u6e08\u306b\u3064\u3044\u3066\u975e\u5e38\u306b\u660e\u78ba\u306a\u898f\u5236\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u5efa\u8a2d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u7406\u89e3\u3092\u6709\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/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\">\u5efa\u8a2d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3068\u57fa\u6e96\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u6cd5\u7b2c50\/2014\/QH13\u53f7\u304a\u3088\u3073\u305d\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u6587\u66f8\uff08\u5efa\u8a2d\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c10\/2021\/ND-CP\u53f7\u306a\u3069\uff09\uff1a\u3053\u308c\u3089\u306f\u3001\u8a31\u5bb9\u3055\u308c\u308b\u6570\u91cf\u3001\u57fa\u6e96\u3001\u304a\u3088\u3073\u5358\u4fa1\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u57fa\u6e96\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u4f1a\u8a08\u57fa\u6e96 (VAS): \u6295\u8cc7\u8cbb\u7528\u9805\u76ee\u306e\u8a8d\u8b58\u304a\u3088\u3073\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u905496\/2015\/TT-BTC\u304a\u3088\u3073\u305d\u306e\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\uff1a\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u8cbb\u7528\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u898f\u5247\u3002\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u900f\u660e\u6027\u306e\u3042\u308b\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u8cbb\u3067\u8cc4\u308f\u308c\u305f\u5b8c\u4e86\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u56de\u89a7 10\/2020\/TT-BTC: \u3053\u308c\u306f\u3001\u6700\u7d42\u6c7a\u6e08\u306e\u6587\u66f8\u5316\u3068\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3001\u304a\u3088\u3073\u72ec\u7acb\u3057\u305f\u5efa\u8a2d\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8 (\u3042\u308b\u5834\u5408) \u3092\u5fc5\u9808\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u3068\u3057\u3066\u542b\u3081\u308b\u3053\u3068\u306b\u95a2\u3059\u308b\u6700\u3082\u76f4\u63a5\u7684\u306a\u898f\u5236\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u6cd5\u7684\u6587\u66f8\u3092\u9069\u5207\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u5efa\u8a2d\u76e3\u67fb\u5831\u544a\u66f8\u304c\u6700\u9ad8\u306e\u6cd5\u7684\u6709\u52b9\u6027\u3092\u6301\u3061\u3001\u5dde\u6a5f\u95a2\u3084\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_kiem_toan_quoc_gia_va_linh_vuc_chuyen_biet\"><\/span><b>\u56fd\u5bb6\u304a\u3088\u3073\u30bb\u30af\u30bf\u30fc\u76e3\u67fb\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u3057\u305f\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u7701\u304c\u767a\u884c\u3059\u308b\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u76e3\u67fb\u8a3c\u62e0\u306e\u53ce\u96c6\uff08VSA 500\uff09\u3001\u8a08\u753b\uff08VSA 300\uff09\u3001\u76e3\u67fb\u610f\u898b\u306e\u53d6\u5f97\uff08VSA 700\uff09\u306b\u95a2\u3059\u308b\u57fa\u6e96\u304c\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u5efa\u8a2d\u696d\u754c\u306e\u5c02\u9580\u6027\u304b\u3089\u3001\u76e3\u67fb\u4eba\u306f\u5358\u7d14\u306a\u8ca1\u52d9\u76e3\u67fb\u306e\u67a0\u3092\u8d85\u3048\u305f\u3001\u3088\u308a\u8a73\u7d30\u306a\u691c\u67fb\u624b\u6cd5\u3068\u624b\u9806\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6cd5\u7684\u6587\u66f8\u3084\u6280\u8853\u6587\u66f8\u306e\u8a55\u4fa1\u3001\u305d\u3057\u3066\u305d\u308c\u3089\u3092\u5b9f\u969b\u306e\u72b6\u6cc1\u3068\u306e\u6bd4\u8f03\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u4f1a\u8a08\u3068\u76e3\u67fb\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5efa\u8a2d\u57fa\u6e96\u3001\u5358\u4fa1\u3001\u305d\u3057\u3066\u6280\u8853\u7684\u306a\u624b\u9806\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u77e5\u8b58\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_xay_dung_chuyen_sau_dam_bao\"><\/span><b>\u5fb9\u5e95\u3057\u305f\u5efa\u8a2d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u3067\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u6e96\u62e0\u3057\u305f\u5efa\u8a2d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u7d50\u679c\u306e\u5305\u62ec\u6027\u3068\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b 4 \u3064\u306e\u4e3b\u8981\u306a\u6bb5\u968e\u3067\u5b9f\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_lap_ke_hoach_va_danh_gia_rui_ro\"><\/span><b>\u30d5\u30a7\u30fc\u30ba1\uff1a\u8a08\u753b\u3068\u30ea\u30b9\u30af\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5efa\u8a2d\u76e3\u67fb\u306e\u54c1\u8cea\u3092\u6c7a\u5b9a\u3059\u308b\u57fa\u790e\u6bb5\u968e\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tiep_nhan_va_danh_gia_so_bo_ho_so_du_an\"><\/span><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6587\u66f8\u306e\u4e88\u5099\u8a55\u4fa1\u3092\u53d7\u3051\u53d6\u308a\u3001\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u6295\u8cc7\u6c7a\u5b9a\u66f8\u3001\u57fa\u672c\u8a2d\u8a08\u3001\u30d5\u30a3\u30fc\u30b8\u30d3\u30ea\u30c6\u30a3\u30b9\u30bf\u30c7\u30a3\u5831\u544a\u66f8\u3001\u7de0\u7d50\u6e08\u307f\u306e\u7d4c\u6e08\u5951\u7d04\u66f8\u3001\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u8a18\u9332\u306a\u3069\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u6cd5\u7684\u6587\u66f8\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u76e3\u67fb\u306e\u76ee\u7684\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u898f\u6a21\u3001\u8cc7\u91d1\u6e90\u3001\u7ba1\u7406\u4f53\u5236\u3001\u305d\u3057\u3066\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_kiem_toan_xay_dung\"><\/span><b>\u5efa\u8a2d\u76e3\u67fb\u30ea\u30b9\u30af\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u91cd\u5927\u306a\u865a\u507d\u8868\u793a\u306e\u30ea\u30b9\u30af\u304c\u6700\u3082\u9ad8\u3044\u9818\u57df\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u306b\u306f\u901a\u5e38\u3001\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u00a0\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_chuong_trinh_kiem_toan_chi_tiet\"><\/span><b>\u8a73\u7d30\u306a\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u958b\u767a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u30ea\u30b9\u30af\u8a55\u4fa1\u7d50\u679c\u306b\u57fa\u3065\u304d\u3001\u5404\u8cbb\u7528\u9805\u76ee\uff08\u8abf\u67fb\u8cbb\u3001\u8a2d\u8a08\u8cbb\u3001\u5efa\u8a2d\u8cbb\u3001\u8a2d\u5099\u8cbb\u3001\u4e88\u5099\u8cbb\u306a\u3069\uff09\u3054\u3068\u306b\u8abf\u67fb\u7bc4\u56f2\u3068\u5177\u4f53\u7684\u306a\u76e3\u67fb\u624b\u9806\u3092\u5b9a\u3081\u305f\u8a73\u7d30\u306a\u76e3\u67fb\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u8a08\u753b\u306f\u3001\u5efa\u8a2d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u67d4\u8edf\u304b\u3064\u8abf\u6574\u53ef\u80fd\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_thuc_hien_thu_thap_va_danh_gia_bang_chung\"><\/span><b>\u30d5\u30a7\u30fc\u30ba2: \u8a3c\u62e0\u306e\u53ce\u96c6\u3068\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u3001\u76e3\u67fb\u4eba\u304c\u8a73\u7d30\u306a\u76e3\u67fb\u624b\u9806\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_ho_so_phap_ly_va_hop_dong\"><\/span><b>\u6cd5\u7684\u6587\u66f8\u3068\u5951\u7d04\u66f8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6cd5\u7684\u6587\u66f8\uff08\u5efa\u8a2d\u8a31\u53ef\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u627f\u8a8d\u6c7a\u5b9a\u306a\u3069\uff09\u306e\u5b8c\u5168\u6027\u3068\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u7d4c\u6e08\u5951\u7d04\u306e\u6761\u9805\u3001\u5951\u7d04\u88dc\u8db3\u66f8\u985e\u3001\u4ea4\u6e09\u8b70\u4e8b\u9332\u3092\u7cbe\u67fb\u3057\u3001\u5b8c\u4e86\u3057\u305f\u53d6\u5f15\u306e\u6cd5\u7684\u62d8\u675f\u529b\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tham_tra_chi_phi_dau_tu_XDCB_chi_phi_truc_tiep\"><\/span><b>\u8cc7\u672c\u5efa\u8a2d\u6295\u8cc7\u8cbb\u7528\uff08\u76f4\u63a5\u8cbb\uff09\u306e\u691c\u8a3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u5efa\u8a2d\u76e3\u67fb\u306e\u6700\u3082\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u884c\u3044\u307e\u3059\u3002<\/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\">\u5fb9\u5e95\u3057\u305f\u5efa\u8a2d\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u91cf\u691c\u8a3c\uff1a\u5b9f\u969b\u306e\u4f5c\u696d\u91cf\u3092\u8a2d\u8a08\u56f3\u3001\u898b\u7a4d\u66f8\u3001\u691c\u53ce\u5831\u544a\u66f8\uff08\u5b8c\u4e86\u5831\u544a\u66f8\uff09\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002\u3053\u306e\u691c\u8a3c\u306b\u306f\u3001\u5efa\u8a2d\u5de5\u5b66\u306b\u95a2\u3059\u308b\u6df1\u3044\u7406\u89e3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5358\u4fa1\u306e\u78ba\u8a8d: \u7ba1\u8f44\u653f\u5e9c\u6a5f\u95a2\u306e\u898f\u5236\u307e\u305f\u306f\u5408\u7406\u7684\u306a\u5e02\u5834\u898b\u7a4d\u3082\u308a\u306b\u5f93\u3063\u3066\u3001\u52b4\u50cd\u529b\u3001\u6750\u6599\u3001\u6a5f\u68b0\u306e\u57fa\u6e96\u3068\u5358\u4fa1\u306e\u9069\u7528\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u78ba\u8a8d\uff1a\u9593\u63a5\u8cbb\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u8cbb\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u5efa\u8a2d\u7701\u304a\u3088\u3073\u8ca1\u52d9\u7701\u304c\u5b9a\u3081\u308b\u6599\u7387\u304a\u3088\u3073\u57fa\u6e96\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/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>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u539f\u4fa1\u8a08\u7b97\u3092\u898b\u76f4\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8cbb\u7528\u304c\u9069\u5207\u306a\u4f1a\u8a08\u671f\u9593\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5efa\u8a2d\u76e3\u67fb\u4eba\u306f\u3001\u7279\u306b\u524d\u6255\u91d1\u304a\u3088\u3073\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4fdd\u8a3c\u91d1\u306e\u652f\u6255\u3044\u304c\u73fe\u91d1\u4e3b\u7fa9\u304a\u3088\u3073\u767a\u751f\u4e3b\u7fa9\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_thuc_dia_quan_sat_va_doi_chieu\"><\/span><b>\u73fe\u5730\u8abf\u67fb\uff08\u89b3\u5bdf\u3068\u6bd4\u8f03\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8907\u96d1\u307e\u305f\u306f\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u73fe\u5834\u691c\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u5efa\u8a2d\u5de5\u4e8b\u306e\u72b6\u6cc1\u3092\u89b3\u5bdf\u3057\u3001\u7279\u5b9a\u306e\u5efa\u8a2d\u9805\u76ee\u3092\u691c\u53ce\u66f8\u985e\u3068\u76f4\u63a5\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u8a3c\u62e0\u306e\u4fe1\u983c\u6027\u304c\u5f37\u5316\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_tong_hop_ket_luan_va_dua_ra_kien_nghi\"><\/span><b>\u30d5\u30a7\u30fc\u30ba3\uff1a\u7d71\u5408\u3001\u7d50\u8ad6\u3001\u304a\u3088\u3073\u63a8\u5968\u4e8b\u9805<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a3c\u62e0\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u76e3\u67fb\u4eba\u306f\u7d50\u679c\u306e\u307e\u3068\u3081\u306b\u9032\u307f\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_sai_sot_va_anh_huong\"><\/span><b>\u30a8\u30e9\u30fc\u3068\u305d\u306e\u5f71\u97ff\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u691c\u51fa\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u30a8\u30e9\u30fc\uff08\u6570\u91cf\u3001\u5358\u4fa1\u3001\u4f1a\u8a08\u3001\u624b\u9806\uff09\u306f\u91d1\u984d\u3067\u5b9a\u91cf\u5316\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u3053\u308c\u3089\u306e\u30a8\u30e9\u30fc\u304c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7dcf\u6295\u8cc7\u984d\u3068\u6700\u7d42\u6c7a\u6e08\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_du_thao_bao_cao_kiem_toan_xay_dung\"><\/span><b>\u5de5\u4e8b\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u7bc4\u56f2\u3001\u4f7f\u7528\u3055\u308c\u305f\u65b9\u6cd5\u8ad6\u3001\u7279\u5b9a\u3055\u308c\u305f\u8aa4\u308a\u3084\u6b20\u9665\u3001\u305d\u3057\u3066\u662f\u6b63\u304a\u3088\u3073\u7ba1\u7406\u306e\u305f\u3081\u306e\u63d0\u8a00\u3092\u8a73\u7d30\u306b\u8a18\u8f09\u3057\u305f\u5831\u544a\u66f8\u6848\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5f62\u5f0f\u304a\u3088\u3073\u5185\u5bb9\u306b\u95a2\u3059\u308b\u898f\u5247\u306b\u53b3\u5bc6\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thao_luan_voi_khach_hang_va_cac_ben_lien_quan\"><\/span><b>\u9867\u5ba2\u3084\u95a2\u4fc2\u8005\u3068\u8a71\u3057\u5408\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u54e1\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc\u304a\u3088\u3073\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30c1\u30fc\u30e0\u3068\u8349\u6848\u306b\u3064\u3044\u3066\u5354\u8b70\u3057\u3001\u8abf\u67fb\u7d50\u679c\u304c\u6b63\u78ba\u304b\u3064\u5408\u610f\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5efa\u8a2d\u76e3\u67fb\u304b\u3089\u5f97\u3089\u308c\u305f\u63a8\u5968\u4e8b\u9805\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_phat_hanh_bao_cao_chinh_thuc\"><\/span><b>\u7b2c4\u6bb5\u968e\uff1a\u516c\u5f0f\u5831\u544a\u66f8\u306e\u767a\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6b63\u5f0f\u306a\u5efa\u8a2d\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5185\u90e8\u5be9\u67fb\u624b\u7d9a\u304d\u306e\u5b8c\u4e86\u3068\u6295\u8cc7\u5bb6\u306e\u627f\u8a8d\uff08\u76e3\u67fb\u610f\u898b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u4e8b\u9805\u306b\u3064\u3044\u3066\uff09\u3092\u7d4c\u3066\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u306e\u627f\u8a8d\u3092\u5f97\u308b\u305f\u3081\u306b\u6240\u7ba1\u5b98\u5e81\u306b\u63d0\u51fa\u3059\u308b\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_chinh_trong_pham_vi_kiem_toan_xay_dung\"><\/span><b>\u5efa\u8a2d\u76e3\u67fb\u306e\u7bc4\u56f2\u5185\u306e\u4e3b\u8981\u9818\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u975e\u5e38\u306b\u5e83\u304f\u3001\u6295\u8cc7\u5f8c\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u69cb\u6210\u3059\u308b\u3059\u3079\u3066\u306e\u30b3\u30b9\u30c8\u9805\u76ee\u3092\u7db2\u7f85\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_thi_cong_xay_lap_va_thiet_bi\"><\/span><b>\u5efa\u8a2d\u8cbb\u304a\u3088\u3073\u8a2d\u5099\u8cbb\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u9805\u76ee\u306f\u901a\u5e38\u3001\u6700\u3082\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u3001\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u304c\u6700\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u5efa\u8a2d\u76e3\u67fb\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_vat_lieu_nhan_cong_va_may_thi_cong\"><\/span><b>\u6750\u6599\u3001\u52b4\u50cd\u529b\u3001\u5efa\u8a2d\u6a5f\u68b0\u306e\u30b3\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u6750\u6599\u6d88\u8cbb\u57fa\u6e96\u3001\u901a\u905417\/2019\/TT-BXD\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u52b4\u52d9\u5358\u4fa1\u3001\u304a\u3088\u3073\u5efa\u8a2d\u6a5f\u68b0\u30b3\u30b9\u30c8\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u6750\u6599\u6982\u8981\u3092\u5951\u7d04\u66f8\u3001\u5009\u5eab\u53d7\u9818\u66f8\u3001\u304a\u3088\u3073\u8cfc\u5165\u8acb\u6c42\u66f8\u3068\u6bd4\u8f03\u3057\u3001\u305d\u308c\u3089\u306e\u5408\u7406\u6027\u3068\u59a5\u5f53\u6027\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khoi_luong_hoan_thanh_va_bien_ban_nghiem_thu\"><\/span><b>\u5b8c\u4e86\u3057\u305f\u4f5c\u696d\u91cf\u3068\u691c\u53ce\u5831\u544a\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5b8c\u6210\u3057\u305f\u4f5c\u696d\u91cf\u306e\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3001\u7ae3\u5de5\u56f3\u3001\u30d5\u30a7\u30fc\u30ba\uff0f\u9805\u76ee\u306e\u691c\u53ce\u5831\u544a\u66f8\u3001\u304a\u3088\u3073\u5de5\u4e8b\u8a18\u9332\u3068\u7167\u5408\u3057\u307e\u3059\u3002\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u67b6\u7a7a\u306e\u6570\u91cf\u3001\u4e0d\u6b63\u306a\u691c\u53ce\u3001\u307e\u305f\u306f\u898f\u5b9a\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u691c\u53ce\u3092\u691c\u51fa\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5de5\u4e8b\u8cbb\u306e\u78ba\u8a8d\u57fa\u6e96\u306e\u6bd4\u8f03\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><b>\u30c6\u30b9\u30c8\u306e\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><b>\u76e3\u67fb\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><b>\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">\u8cea\u91cf<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">\u8a2d\u8a08\u56f3\u3001\u898b\u7a4d\u66f8\u3001\u691c\u53ce\u5831\u544a\u66f8\uff08\u5951\u7d04\u66f8\u306e\u4ed8\u9332\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">\u53d7\u3051\u5165\u308c\u30c6\u30b9\u30c8\u304c\u8a2d\u8a08\u91cf\u3092\u8d85\u3048\u3001\u91cf\u304c\u4e8c\u91cd\u306b\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">\u5358\u4fa1<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">\u56fd\u304c\u5b9a\u3081\u305f\u57fa\u6e96\uff08\u901a\u9054\u3001\u6c7a\u5b9a\uff09\u3001\u5f53\u6642\u306e\u5e02\u5834\u4fa1\u683c\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">\u6642\u4ee3\u3084\u5730\u57df\u306b\u5408\u308f\u306a\u3044\u8aa4\u3063\u305f\u57fa\u6e96\u3084\u5358\u4fa1\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">\u30d5\u30a1\u30a4\u30eb<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u66f8\u3001\u5951\u7d04\u88dc\u8db3\u66f8\u985e\u3001\u8acb\u6c42\u66f8\u3001\u652f\u6255\u66f8\u985e<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u7d1b\u5931\uff08\u8acb\u6c42\u66f8\u306e\u306a\u3044\u7d4c\u8cbb\uff09\u3001\u50b5\u52d9\u8abf\u6574\u660e\u7d30\u66f8\u306e\u7d1b\u5931\u3002<\/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>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u304a\u3088\u3073\u6295\u8cc7\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u30b3\u30b9\u30c8\u306f\u901a\u5e38\u3001\u653f\u5e9c\u304c\u5b9a\u3081\u305f\u5efa\u8a2d\u8cbb\u304a\u3088\u3073\u8a2d\u5099\u8cbb\u306e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8 (%) \u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_tu_van_khao_sat_thiet_ke_giam_sat\"><\/span><b>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\uff08\u8abf\u67fb\u3001\u8a2d\u8a08\u3001\u76e3\u7406\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u3067\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u3001\u7279\u306b\u76e3\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3057\u3001\u6c7a\u5b9a 79\/QD-BXD (\u307e\u305f\u306f\u4ee3\u66ff\u6587\u66f8) \u304a\u3088\u3073\u8cbb\u7528\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_quan_ly_du_an\"><\/span><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b3\u30b9\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u8cbb\uff08\u7ba1\u7406\u30b9\u30bf\u30c3\u30d5\u306e\u7d66\u4e0e\u3001\u4e8b\u52d9\u7d4c\u8cbb\u306a\u3069\uff09\u304c\u3001\u627f\u8a8d\u3055\u308c\u305f\u4e88\u7b97\u306e\u7bc4\u56f2\u5185\u3067\u3001\u672c\u6765\u306e\u76ee\u7684\u901a\u308a\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u4e88\u7b97\u3092\u8d85\u3048\u308b\u652f\u51fa\u306f\u3001\u5408\u7406\u7684\u306a\u6b63\u5f53\u6027\u3068\u78ba\u56fa\u305f\u308b\u6cd5\u7684\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u3001\u5efa\u8a2d\u76e3\u67fb\u4eba\u306b\u3088\u3063\u3066\u6700\u7d42\u6c7a\u6e08\u984d\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/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>\u88dc\u511f\u3001\u63f4\u52a9\u3001\u79fb\u4f4f\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u571f\u5730\u304c\u95a2\u4e0e\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u571f\u5730\u6cd5\u304a\u3088\u3073\u95a2\u9023\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u3001\u88dc\u511f\u304a\u3088\u3073\u79fb\u4f4f\u652f\u63f4\u306e\u5408\u6cd5\u6027\u3068\u624b\u7d9a\u304d\u3092\u5be9\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6587\u66f8\u306e\u59a5\u5f53\u6027\u3001\u88dc\u511f\u7387\u3001\u652f\u6255\u3044\u624b\u7d9a\u304d\u304c\u8cc7\u672c\u5efa\u8a2d\u76e3\u67fb\u306e\u7126\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/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>\u5efa\u8a2d\u76e3\u67fb\u3068\u305d\u308c\u304c\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u7533\u544a\u306e\u6163\u884c\u3068\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u3001\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_quyet_toan_von_dau_tu_hoan_thanh\"><\/span><b>\u5b8c\u4e86\u3057\u305f\u6295\u8cc7\u8cc7\u672c\u306e\u6700\u7d42\u6c7a\u6e08\u306b\u304a\u3051\u308b\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u905410\/2020\/TT-BTC\u306b\u3088\u308b\u3068\u3001\u72ec\u7acb\u3057\u305f\u5efa\u8a2d\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5b8c\u4e86\u3057\u305f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08\u76e3\u67fb\u304c\u5fc5\u8981\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff09\u306e\u6700\u7d42\u6c7a\u6e08\u66f8\u985e\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5fc5\u9808\u66f8\u985e\u306e\u4e00\u3064\u3067\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f\u3001\u6295\u8cc7\u5bb6\u3068\u7ba1\u8f44\u5f53\u5c40\u304c\u6295\u8cc7\u5f8c\u306b\u5f62\u6210\u3055\u308c\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u627f\u8a8d\u3059\u308b\u305f\u3081\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u4e0d\u5f53\u306a\u8cbb\u7528\uff08\u91cd\u8907\u8cbb\u7528\u3001\u4e88\u7b97\u8d85\u904e\u8cbb\u7528\u3001\u6b63\u5f53\u306a\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u306e\u306a\u3044\u8cbb\u7528\u306a\u3069\uff09\u3092\u6392\u9664\u3057\u3001\u6700\u3082\u6b63\u78ba\u306a\u6700\u7d42\u6c7a\u6e08\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b2c3\u53f7\u306b\u57fa\u3065\u304d\u3001\u4f1a\u8a08\u5e33\u7c3f\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u8a08\u4e0a\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee499\/2021\/ND-CP\u7b2c37\u6761\u306f\u3001\u516c\u5171\u6295\u8cc7\u8cc7\u672c\u3092\u7528\u3044\u305f\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6c7a\u7b97\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3001\u691c\u8a3c\u3001\u627f\u8a8d\u306e\u624b\u7d9a\u304d\u3092\u898f\u5b9a\u3057\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5f79\u5272\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306f\u4e0d\u53ef\u6b20\u306a\u8a3c\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_va_co_so_xac_dinh_thue_GTGT_TNDN\"><\/span><b>\u5efa\u8a2d\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u91d1\uff08VAT\u304a\u3088\u3073\u6cd5\u4eba\u7a0e\uff09\u306e\u6c7a\u5b9a\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306b\u3088\u3063\u3066\u3082\u305f\u3089\u3055\u308c\u308b\u900f\u660e\u6027\u306f\u3001\u4f01\u696d\u306e\u7a0e\u52d9\u7fa9\u52d9\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thue_GTGT_va_tinh_hop_le_cua_hoa_don\"><\/span><b>VAT\u3068\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u671f\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u8acb\u6c42\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\u3068\u95a2\u9023\u66f8\u985e\uff08VAT\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\uff09\u306e\u5408\u6cd5\u6027\u3092\u5be9\u67fb\u3057\u3001\u4f01\u696d\u304c\u4ed5\u5165VAT\u3092\u6b63\u5f53\u306b\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u9055\u6cd5\u307e\u305f\u306f\u7121\u52b9\u306a\u8acb\u6c42\u66f8\u3092\u691c\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u4fee\u6b63\u3092\u884c\u3044\u3001\u5f8c\u3005\u306e\u7a0e\u91d1\u6ede\u7d0d\u3084\u7f70\u91d1\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\u6cd5\u4eba\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u63a7\u9664\u3067\u304d\u308b\u8cbb\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u304a\u3088\u3073\u305d\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4f8b\uff1aCircular 96\/2015\/TT-BTC\uff09\u306b\u3088\u308c\u3070\u3001\u7d4c\u8cbb\u3092\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u307f\u306a\u3059\u306b\u306f\u3001\u751f\u7523\u6d3b\u52d5\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u6cd5\u7684\u8acb\u6c42\u66f8\u304a\u3088\u3073\u88cf\u4ed8\u3051\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u3059\u3079\u3066\u306e\u6295\u8cc7\u8cbb\u7528\u306e\u59a5\u5f53\u6027\u3092\u78ba\u8a8d\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u5bfe\u8c61\u3068\u306a\u308b\uff08\u3057\u305f\u304c\u3063\u3066\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306b\u542b\u307e\u308c\u308b\uff09\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5b8c\u5168\u306b\u6cd5\u7684\u306b\u59a5\u5f53\u3067\u3042\u308a\u3001\u660e\u78ba\u306a\u6587\u66f8\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u7d4c\u8cbb\u304c\u5374\u4e0b\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/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>\u5efa\u8a2d\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u696d\u754c\u306e\u7279\u6b8a\u306a\u6027\u8cea\u306b\u3088\u308a\u3001\u5e38\u306b\u591a\u304f\u306e\u8ab2\u984c\u306b\u76f4\u9762\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_qua_trinh_kiem_toan\"><\/span><b>\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u8ab2\u984c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3057\u3070\u3057\u3070\u591a\u304f\u306e\u8ab2\u984c\u306b\u76f4\u9762\u3057\u307e\u3059\u3002\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8907\u96d1\u306a\u6280\u8853\u6587\u66f8\u4f5c\u6210\u306b\u306f\u3001\u76e3\u67fb\u4eba\u304c\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u8d85\u3048\u305f\u6df1\u3044\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u57fa\u6e96\u3084\u5358\u4fa1\u306f\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u305f\u3081\u3001\u8fc5\u901f\u306b\u66f4\u65b0\u3057\u306a\u3044\u3068\u6700\u7d42\u6c7a\u6e08\u306b\u8aa4\u308a\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5b8c\u6210\u54c1\u3084\u96a0\u853d\u3055\u308c\u305f\u7269\u54c1\u306e\u73fe\u5834\u691c\u67fb\u3082\u56f0\u96e3\u3092\u4f34\u3044\u3001\u6295\u8cc7\u5bb6\u3001\u8acb\u8ca0\u696d\u8005\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u9593\u306e\u7dca\u5bc6\u306a\u9023\u643a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_phuc_tap_cua_ho_so_ky_thuat\"><\/span><b>\u6280\u8853\u6587\u66f8\u306e\u8907\u96d1\u3055<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u3001\u81a8\u5927\u304b\u3064\u8907\u96d1\u306a\u6280\u8853\u6587\u66f8\uff08\u56f3\u9762\u3001\u8a2d\u8a08\u4ed5\u69d8\u66f8\u3001\u8a73\u7d30\u306a\u8cbb\u7528\u898b\u7a4d\u66f8\u306a\u3069\uff09\u304c\u3057\u3070\u3057\u3070\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6570\u91cf\u3092\u691c\u8a3c\u30fb\u6bd4\u8f03\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u304c\u5f93\u6765\u306e\u4f1a\u8a08\u30fb\u76e3\u67fb\u306e\u77e5\u8b58\u3092\u8d85\u3048\u305f\u3001\u5efa\u8a2d\u5de5\u5b66\u306b\u95a2\u3059\u308b\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Su_da_dang_va_thay_doi_cua_dinh_muc_don_gia\"><\/span><b>\u898f\u683c\u3084\u5358\u4fa1\u306e\u591a\u69d8\u6027\u3068\u5909\u52d5\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u57fa\u6e96\u3068\u5358\u4fa1\u5236\u5ea6\u306f\u3001\u56fd\u306b\u3088\u3063\u3066\u983b\u7e41\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u5efa\u8a2d\u7701\u306e\u901a\u9054\u306b\u3088\u308b\uff09\u3002\u57fa\u6e96\u3084\u5358\u4fa1\u306e\u9069\u7528\u304c\u4e0d\u9069\u5207\u3067\u3042\u3063\u305f\u308a\u3001\u6cd5\u6539\u6b63\u3078\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc\u304c\u9045\u308c\u305f\u308a\u3059\u308b\u3068\u3001\u5927\u304d\u306a\u554f\u984c\u3068\u306a\u308a\u3001\u6c7a\u7b97\u66f8\u306b\u8aa4\u308a\u304c\u751f\u3058\u3001\u5efa\u8a2d\u76e3\u67fb\u306e\u6709\u52b9\u6027\u304c\u4f4e\u4e0b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kho_khan_trong_kiem_tra_thuc_dia\"><\/span><b>\u73fe\u5730\u8abf\u67fb\u306e\u96e3\u3057\u3055<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u96a0\u853d\u3055\u308c\u305f\u9805\u76ee\u306e\u5834\u5408\u3001\u6570\u91cf\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u73fe\u5730\u691c\u67fb\u306f\u975e\u5e38\u306b\u56f0\u96e3\u3067\u3042\u308a\u3001\u6240\u6709\u8005\u3001\u8acb\u8ca0\u696d\u8005\u3001\u76e3\u67fb\u4eba\u306e\u9593\u3067\u7dca\u5bc6\u306a\u9023\u643a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_va_xu_huong_phat_trien\"><\/span><b>\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3068\u958b\u767a\u52d5\u5411<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u306e\u54c1\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u306b\u306f\u3001\u65b0\u3057\u3044\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3068\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_BIM_va_phan_mem_chuyen_dung\"><\/span><b>BIM\u6280\u8853\u3068\u5c02\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5fdc\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30d3\u30eb\u30c7\u30a3\u30f3\u30b0 \u30a4\u30f3\u30d5\u30a9\u30e1\u30fc\u30b7\u30e7\u30f3 \u30e2\u30c7\u30ea\u30f3\u30b0 (BIM) \u30c6\u30af\u30ce\u30ed\u30b8\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u6570\u91cf\u3092 3D \u30e2\u30c7\u30eb\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u5f93\u6765\u306e 2D \u56f3\u9762\u306e\u8aad\u307f\u53d6\u308a\u306b\u6bd4\u3079\u3066\u30a8\u30e9\u30fc\u304c\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/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\">\u5efa\u8a2d\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6c7a\u7b97\u66f8\u3092\u691c\u8a3c\u3059\u308b\u305f\u3081\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u57fa\u6e96\u3084\u5358\u4fa1\u306e\u5be9\u67fb\u306e\u30b9\u30d4\u30fc\u30c9\u3068\u7cbe\u5ea6\u3092\u5411\u4e0a\u3055\u305b\u308b\u306e\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u5efa\u8a2d\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3044\u3066\u907f\u3051\u3089\u308c\u306a\u3044\u30c8\u30ec\u30f3\u30c9\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dao_tao_chuyen_sau_va_chung_chi_kiem_toan_xay_dung\"><\/span><b>\u5efa\u8a2d\u76e3\u67fb\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3068\u8a8d\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u76e3\u67fb\u54e1\u306b\u5bfe\u3057\u3001\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3060\u3051\u3067\u306a\u304f\u3001\u5c02\u9580\u77e5\u8b58\u3001\u57fa\u6e96\u3001\u5efa\u8a2d\u306b\u95a2\u3059\u308b\u5c02\u9580\u6cd5\u4ee4\u306b\u3064\u3044\u3066\u3082\u7814\u4fee\u306b\u6295\u8cc7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c02\u9580\u8cc7\u683c\uff08\u5efa\u8a2d\u9451\u5b9a\u58eb\u3001\u5efa\u8a2d\u5de5\u4e8b\u76e3\u7406\u5b9f\u52d9\u58eb\u306a\u3069\uff09\u306e\u53d6\u5f97\u306f\u5fc5\u9808\u3067\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_tan_suat_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306e\u983b\u5ea6\u3092\u5897\u3084\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30aa\u30fc\u30ca\u30fc\u306f\u3001\u6700\u7d42\u6c7a\u6e08\u6bb5\u968e\u307e\u3067\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b9f\u65bd\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u901a\u3058\u3066\u5185\u90e8\u76e3\u67fb\u3092\u5f37\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u65e9\u671f\u306b\u30b3\u30b9\u30c8\u3068\u624b\u9806\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u30a8\u30e9\u30fc\u3092\u9632\u304e\u3001\u6700\u7d42\u7684\u306a\u72ec\u7acb\u5efa\u8a2d\u76e3\u67fb\u306b\u304a\u3051\u308b\u30b3\u30b9\u30c8\u9664\u5916\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/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=\"\">\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u6d3b\u52d5\u3067\u3042\u308a\u3001\u8cc7\u7523\u4fa1\u5024\u306e\u78ba\u7acb\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u3001\u305d\u3057\u3066\u8cc7\u672c\u6d3b\u7528\u306e\u6700\u9069\u5316\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u5b9f\u969b\u306e\u6570\u91cf\u7ba1\u7406\u3084\u5358\u4fa1\u306e\u691c\u8a3c\u304b\u3089\u4f1a\u8a08\u66f8\u985e\u3084\u7a0e\u52d9\u8a18\u9332\u306e\u78ba\u8a8d\u306b\u81f3\u308b\u307e\u3067\u3001\u5efa\u8a2d\u76e3\u67fb\u306f\u6295\u8cc7\u5bb6\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306b\u3068\u3063\u3066\u306e\u60c5\u5831\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<p><span style=\"font-weight: 400;\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u3067\u5c02\u9580\u80fd\u529b\u3092\u9ad8\u3081\u3001\u5efa\u8a2d\u30b3\u30b9\u30c8\u7ba1\u7406\u3092\u6700\u9069\u5316\u3057\u307e\u3057\u3087\u3046\u3002MAN\u306f\u4ee5\u4e0b\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u5efa\u8a2d\u76e3\u67fb\u3001\u7a0e\u52d9\u76e3\u67fb\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30b3\u30b9\u30c8\u7ba1\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u542b\u3080\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3082\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u4f01\u696d\u306e\u30b3\u30b9\u30c8\u898b\u76f4\u3057\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u3001\u8cc7\u672c\u52b9\u7387\u306e\u6700\u9069\u5316\u3001\u30ea\u30b9\u30af\u8efd\u6e1b\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u696d\u754c\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u305f\u5fb9\u5e95\u7684\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u901a\u3058\u3066\u3001\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306b\u95a2\u3059\u308b\u5b9f\u8df5\u7684\u306a\u77e5\u8b58\u3068\u5305\u62ec\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u7fd2\u5f97\u3067\u304d\u307e\u3059\u3002<\/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>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/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;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/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 qu\u1ea3, \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. L\u00e0 \u201cng\u01b0\u1eddi g\u00e1c c\u1ed5ng\u201d \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng mang l\u1ea1i s\u1ef1 minh b\u1ea1ch c\u1ea7n thi\u1ebft, gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 y\u00ean t\u00e2m v\u1ec1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Chi ti\u00eau c\u00f4ng cho c\u00e1c [&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\/ja\/wp-json\/wp\/v2\/posts\/4068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4068"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4068\/revisions"}],"predecessor-version":[{"id":4623,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4068\/revisions\/4623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4072"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}