{"id":4077,"date":"2025-12-05T00:45:54","date_gmt":"2025-12-05T07:45:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4077"},"modified":"2025-12-05T00:45:54","modified_gmt":"2025-12-05T07:45:54","slug":"kiem-toan-quyet-toan-du-an-hoan-thanh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/","title":{"rendered":"\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u6e08\u306e\u76e3\u67fb"},"content":{"rendered":"<p><span style=\"font-weight: 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400;\">\u56fd\u8cbb\u3092\u4f7f\u7528\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u91cd\u8981\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u3001\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3068\u627f\u8a8d\u304c\u5fc5\u9808\u3067\u3059\u3002\u4fe1\u983c\u3067\u304d\u308b\u72ec\u7acb\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u6c7a\u6e08\u5831\u544a\u66f8\u306e\u4fe1\u983c\u6027\u3068\u6cd5\u7684\u4fa1\u5024\u3092\u9ad8\u3081\u3001\u6295\u8cc7\u5bb6\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u6cd5\u3001\u7279\u306b\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u898f\u5236\u304c\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u4e2d\u3067\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u76e3\u67fb\u306f\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u8ca1\u52d9\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b\u4e0a\u3067\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3068\u306a\u308a\u3001\u7d4c\u8cbb\u306e\u63a7\u9664\u3084\u7a0e\u91d1\u306e\u6ede\u7d0d\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u307e\u3059\u3002\u76e3\u67fb\u3092\u65e9\u671f\u306b\u5b8c\u4e86\u3059\u308b\u3053\u3068\u3067\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5f15\u304d\u6e21\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u8a08\u4e0a\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u6700\u9069\u5316\u304c\u4fc3\u9032\u3055\u308c\u3001\u4e8b\u696d\u306e\u5b89\u5b9a\u7684\u306a\u904b\u55b6\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<div 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Muc_dich_va_loi_ich_cot_loi_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u3068\u5229\u70b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\" >\u6295\u8cc7\u5bb6\uff08\u51fa\u8cc7\u8005\uff09\u5411\u3051\u306e\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u6e08\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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\" >\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\" >\u6c7a\u6e08\u304a\u3088\u3073\u652f\u6255\u3044\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\" >\u653f\u5e9c\u6a5f\u95a2\u304a\u3088\u3073\u8cc7\u91d1\u63d0\u4f9b\u6a5f\u95a2\u306e\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Co_so_de_phe_duyet_quyet_toan_von_dau_tu\" >\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u306e\u627f\u8a8d\u6839\u62e0<\/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-quyet-toan-du-an-hoan-thanh\/#Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\" >\u4e88\u7b97\u8cc7\u91d1\uff08\u3042\u308b\u5834\u5408\uff09\u306e\u4f7f\u7528\u3092\u7ba1\u7406\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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u7b97\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0\u3068\u9069\u7528\u7bc4\u56f2<\/a><ul class='ez-toc-list-level-3' 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u4e3b\u8981\u8981\u7d20<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\" >\u6cd5\u7684\u6587\u66f8\u304a\u3088\u3073\u6295\u8cc7\u8cc7\u672c\u6e90\u306e\u76e3\u67fb\u3002<\/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\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_dau_tu_thuc_hien\" >\u6295\u8cc7\u30b3\u30b9\u30c8\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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_khoi_luong_va_don_gia_thuc_te\" >\u5b9f\u969b\u306e\u6570\u91cf\u3068\u5358\u4fa1\u3092\u76e3\u67fb\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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\" >\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b3\u30b9\u30c8\u3068\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_lai_vay_va_chi_phi_du_phong\" >\u5229\u606f\u8cbb\u7528\u304a\u3088\u3073\u5f15\u5f53\u91d1\u306e\u76e3\u67fb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\" >\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u4fa1\u5024\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_dinh_gia_tri_tai_san_ghi_nhan\" >\u8cc7\u7523\u306e\u8a18\u9332\u4fa1\u5024\u306e\u6c7a\u5b9a<\/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-quyet-toan-du-an-hoan-thanh\/#Kiem_tra_cong_no_phai_thu_phai_tra\" >\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u78ba\u8a8d\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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u6700\u7d42\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_lap_ke_hoach_va_chuan_bi_planning\" >\u8a08\u753b\u3068\u6e96\u5099\u6bb5\u968e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_thuc_hien_kiem_toan_execution\" >\u76e3\u67fb\u5b9f\u884c\u30d5\u30a7\u30fc\u30ba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_ket_thuc_va_bao_cao_reporting\" >\u5b8c\u4e86\u3068\u5831\u544a\u30d5\u30a7\u30fc\u30ba<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u306e\u305f\u3081\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u9078\u5b9a\u3068\u8a55\u4fa1\u57fa\u6e96<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Tieu_chi_danh_gia_don_vi_kiem_toan\" >\u76e3\u67fb\u6cd5\u4eba\u306e\u8a55\u4fa1\u57fa\u6e96<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\" >\u72ec\u7acb\u76e3\u67fb\u3068\u8ca1\u52d9\u8af8\u8868\u30ec\u30d3\u30e5\u30fc\u306e\u6bd4\u8f03<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#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=\"Dinh_nghia_va_ban_chat_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u306e\u5b9a\u7fa9\u3068\u6027\u8cea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6c7a\u7b97\u76e3\u67fb\u306f\u3001\u5efa\u8a2d\u6295\u8cc7\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u7ba1\u7406\u624b\u9806\u3067\u3042\u308a\u3001\u30b3\u30b9\u30c8\u3092\u72ec\u7acb\u3057\u3066\u691c\u8a3c\u3057\u3001\u6c7a\u7b97\u5831\u544a\u66f8\u304c\u6cd5\u4ee4\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u3059\u3079\u3066\u306e\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u6b63\u78ba\u6027\u3068\u59a5\u5f53\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u306e\u8ca1\u52d9\u4e0a\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3057\u3001\u900f\u660e\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002\u30b3\u30b9\u30c8\u7ba1\u7406\u306b\u95a2\u3059\u308b\u898f\u5236\u304c\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u4e2d\u3067\u3001\u6c7a\u7b97\u76e3\u67fb\u306f\u6295\u8cc7\u8cc7\u672c\u306e\u627f\u8a8d\u3068\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u624b\u7d9a\u304d\u306e\u5b8c\u4e86\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u6839\u62e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_kiem_toan_quyet_toan_du_an_hoan_thanh_theo_chuan_muc_ke_toan_%E2%80%93_kiem_toan\"><\/span><b>\u5b9a\u7fa9\u3059\u308b <\/b><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306e\u76e3\u67fb <\/b><b>\u4f1a\u8a08\u304a\u3088\u3073\u76e3\u67fb\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u76e3\u67fb\u3068\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u4f5c\u6210\u3057\u305f\u6295\u8cc7\u8cc7\u672c\u7cbe\u7b97\u5831\u544a\u66f8\u306e\u6b63\u78ba\u6027\u3068\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u3001\u5be9\u67fb\u3001\u691c\u8a3c\u3092\u884c\u3044\u3001\u72ec\u7acb\u3057\u305f\u610f\u898b\u3092\u63d0\u4f9b\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u8cc7\u683c\u3092\u6709\u3059\u308b\u72ec\u7acb\u76e3\u67fb\u4f1a\u793e\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3053\u306e\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u6e96\u5099\u6bb5\u968e\u304b\u3089\u5efa\u8a2d\u5b8c\u4e86\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u6295\u8cc7\u30b3\u30b9\u30c8\u3092\u8a55\u4fa1\u3057\u3001\u627f\u8a8d\u3055\u308c\u305f\u57fa\u6e96\u3001\u5358\u4fa1\u3001\u898b\u7a4d\u3001\u5951\u7d04\u6761\u4ef6\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u7cbe\u7b97\u5831\u544a\u66f8\u306e\u900f\u660e\u6027\u3001\u5408\u6cd5\u6027\u3001\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4078\" aria-describedby=\"caption-attachment-4078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4078\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png\" alt=\"\u0110\u1ecbnh ngh\u0129a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4078\" class=\"wp-caption-text\">\u4f1a\u8a08\u304a\u3088\u3073\u76e3\u67fb\u57fa\u6e96\u306b\u5f93\u3063\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u76e3\u67fb\u306e\u5b9a\u7fa9\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u76e3\u67fb\u306e\u6700\u7d42\u7684\u306a\u76ee\u6a19\u306f\u3001\u6700\u7d42\u6c7a\u6e08\u5831\u544a\u66f8\u306b\u4e0d\u6b63\u307e\u305f\u306f\u8aa4\u308a\u306b\u3088\u308b\u91cd\u5927\u306a\u865a\u507d\u8a18\u8f09\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u5408\u7406\u7684\u306b\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u4f5c\u696d\u306b\u306f\u3001\u6cd5\u7684\u6587\u66f8\u3001\u652f\u6255\u4f1d\u7968\u3001\u5b9f\u65bd\u3055\u308c\u305f\u4f5c\u696d\u3001\u304a\u3088\u3073\u5efa\u8a2d\u54c1\u8cea\u306e\u5b8c\u5168\u6027\u3068\u6b63\u78ba\u6027\u306e\u691c\u8a3c\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u6b63\u5f53\u3068\u307f\u306a\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u8cbb\u7528\u306f\u3001\u5341\u5206\u306a\u6cd5\u7684\u6839\u62e0\u304a\u3088\u3073\u4e8b\u5b9f\u306b\u57fa\u3065\u304f\u6839\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_tuyet_doi_kiem_toan_quyet_toan_du_an_hoan_thanh_trong_quan_ly_von_dau_tu\"><\/span><b>\u7d76\u5bfe\u7684\u306a\u5f79\u5272 <\/b><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306e\u76e3\u67fb <\/b><b>\u6295\u8cc7\u8cc7\u672c\u7ba1\u7406\u306b\u304a\u3051\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306e\u76e3\u67fb\u306f\u3001\u6700\u7d42\u7684\u306a\u300c\u30d5\u30a3\u30eb\u30bf\u30fc\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u6295\u8cc7\u8cc7\u91d1\u3001\u7279\u306b\u56fd\u5eab\u8cc7\u91d1\u3084\u4fe1\u7528\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u304c\u3001\u672c\u6765\u306e\u76ee\u7684\u306b\u6cbf\u3063\u3066\u7d4c\u6e08\u7684\u304b\u3064\u52b9\u7387\u7684\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8cc7\u91d1\u306e\u4f7f\u9014\u304c\u516c\u8868\u3055\u308c\u3001\u900f\u660e\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3001\u95a2\u4fc2\u8005\u9593\u306e\u4fe1\u983c\u95a2\u4fc2\u304c\u69cb\u7bc9\u3055\u308c\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>\u6295\u8cc7\u8cc7\u672c\u7ba1\u7406\u306b\u304a\u3051\u308b\u7d76\u5bfe\u7684\u306a\u5f79\u5272\u306e\u307e\u3068\u3081\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><b>\u5f79\u5272<\/b><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><b>\u8a73\u7d30\u306a\u8aac\u660e<\/b><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><b>\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u4fa1\u5024\u306e\u6c7a\u5b9a<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9f\u969b\u306e\u4fa1\u5024\u3092\u6b63\u78ba\u306b\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u8a8d\u8b58\u3001\u7ba1\u7406\u3001\u304a\u3088\u3073\u305d\u306e\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\u6c7a\u7b97\u627f\u8a8d\u306e\u6839\u62e0<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u7ba1\u8f44\u5f53\u5c40\uff08\u6295\u8cc7\u5bb6\u3001\u91d1\u878d\u5f53\u5c40\uff09\u304c\u6700\u7d42\u7684\u306a\u6295\u8cc7\u8cc7\u672c\u4fa1\u5024\u3092\u6b63\u5f0f\u306b\u627f\u8a8d\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6700\u3082\u91cd\u8981\u304b\u3064\u5fc5\u9808\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee499\/2021\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\u652f\u51fa\u652f\u63f4<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u9280\u884c\u307e\u305f\u306f\u91d1\u878d\u6a5f\u95a2\u304c\u6b8b\u308a\u306e\u8cc7\u672c\uff08\u3042\u308b\u5834\u5408\uff09\u3092\u652f\u51fa\u3057\u3001\u6295\u8cc7\u8ffd\u8de1\u5e33\u7c3f\u3092\u9589\u3058\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u5951\u7d04\u30fb\u8cc7\u672c\u7ba1\u7406\u898f\u7a0b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2465%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/span><\/td>\n<td style=\"width: 50.8016%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u6295\u8cc7\u8cbb\u7528\u306e\u6b63\u5f53\u6027\u3092\u8a3c\u660e\u3057\u3001\u8cbb\u7528\u304c\u8cc7\u7523\u306e\u539f\u4fa1\u306b\u542b\u307e\u308c\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u6e1b\u4fa1\u511f\u5374\/\u63a7\u9664\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"width: 25.0501%; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_va_loi_ich_cot_loi_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u3068\u5229\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u76ee\u7684\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u3060\u3051\u3067\u306a\u304f\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5927\u304d\u306a\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u3001\u8cc7\u672c\u904b\u7528\u306b\u304a\u3051\u308b\u7d4c\u6e08\u52b9\u7387\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8cc7\u672c\u306e\u4f7f\u9014\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3057\u3001\u6295\u8cc7\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u6700\u9069\u5316\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\"><\/span><b>\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u4f1a\u8a08\u76e3\u67fb<\/b><b>\u6295\u8cc7\u5bb6\uff08\u958b\u767a\u8005\uff09\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u306f\u6cd5\u7684\u304a\u3088\u3073\u8ca1\u52d9\u7684\u306a\u5b89\u5fc3\u611f\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u78ba\u56fa\u305f\u308b\u6cd5\u7684\u4fdd\u8b77\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\"><\/span><b>\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\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\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u8cbb\u7528\u304c\u8cc7\u7523\u4fa1\u5024\u306e\u4e00\u90e8\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u8cc7\u683c\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4f5c\u696d\u306e\u91cf\u3068\u8cea\u306b\u95a2\u3059\u308b\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u691c\u53ce\u5831\u544a\u66f8\u306e\u5408\u6cd5\u6027\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4081\" aria-describedby=\"caption-attachment-4081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4081\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"M\u1ee5c \u0111\u00edch v\u00e0 l\u1ee3i \u00edch c\u1ed1t l\u00f5i c\u1ee7a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4081\" class=\"wp-caption-text\">\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u3068\u5229\u70b9\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5f7c\u3089\u306f\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u304c\u627f\u8a8d\u3055\u308c\u305f\u4e88\u7b97\u306e\u7bc4\u56f2\u5185\u306b\u3042\u308a\u3001\u5dde\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u3068\u5358\u4fa1\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u6700\u7d42\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4e0d\u5f53\u306a\u8cbb\u7528\u3092\u8fc5\u901f\u306b\u6392\u9664\u3057\u3001\u5f8c\u3005\u306e\u8907\u96d1\u306a\u8aac\u660e\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\"><\/span><b>\u6c7a\u6e08\u304a\u3088\u3073\u652f\u6255\u3044\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u627f\u8a8d\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u9808\u66f8\u985e\u3067\u3059\u3002\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u501f\u5165\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u3053\u306e\u5831\u544a\u66f8\u306f\u9280\u884c\u307e\u305f\u306f\u878d\u8cc7\u6a5f\u95a2\u304c\u6b8b\u308a\u306e\u30b3\u30df\u30c3\u30c8\u8cc7\u672c\u3092\u652f\u6255\u3044\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u30af\u30ed\u30fc\u30ba\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u5efa\u8a2d\u6295\u8cc7\u8cc7\u672c\u306e\u7ba1\u7406\u8cac\u4efb\u3092\u653e\u68c4\u3059\u308b\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\"><\/span><b>\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u4f1a\u8a08\u76e3\u67fb<\/b><b>\u653f\u5e9c\u6a5f\u95a2\u304a\u3088\u3073\u8cc7\u91d1\u63d0\u4f9b\u6a5f\u95a2\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u4f1a\u8a08\u3092\u76e3\u67fb\u3059\u308b\u3053\u3068\u3067\u3001\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u653f\u5e9c\u6a5f\u95a2\u3001\u878d\u8cc7\u9280\u884c\u3001\u305d\u3057\u3066\u682a\u4e3b\u306e\u5229\u76ca\u3092\u5b88\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_de_phe_duyet_quyet_toan_von_dau_tu\"><\/span><b>\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u306e\u627f\u8a8d\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6c7a\u7b97\u66f8\u306e\u5be9\u67fb\u30fb\u627f\u8a8d\u3092\u62c5\u5f53\u3059\u308b\u6a5f\u95a2\uff08\u8ca1\u52d9\u7701\u307e\u305f\u306f\u95a2\u4fc2\u7701\u5e81\uff09\u306f\u3001\u76e3\u67fb\u7d50\u679c\u3092\u6c7a\u7b97\u984d\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u6d3b\u7528\u3057\u307e\u3059\u3002\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5f53\u8a72\u6a5f\u95a2\u306e\u30ea\u30b9\u30af\u3068\u8cac\u4efb\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\"><\/span><b>\u4e88\u7b97\u8cc7\u91d1\uff08\u3042\u308b\u5834\u5408\uff09\u306e\u4f7f\u7528\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u4e88\u7b97\u306b\u3088\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u306f\u3001\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6c7a\u7b97\u66f8\u3092\u76e3\u67fb\u3059\u308b\u3053\u3068\u306f\u3001\u5165\u672d\u3001\u7d4c\u6e08\u30fb\u6280\u8853\u57fa\u6e96\u3001\u6295\u8cc7\u30b3\u30b9\u30c8\u7ba1\u7406\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b\u4e0a\u3067\u52b9\u679c\u7684\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u56fd\u5bb6\u304c\u516c\u5171\u6295\u8cc7\u306b\u304a\u3051\u308b\u640d\u5931\u3068\u7121\u99c4\u306e\u64b2\u6ec5\u306b\u771f\u5263\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u6cd5\u7684\u6839\u62e0\u3068\u9069\u7528\u7bc4\u56f2 <\/b><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6c7a\u7b97\u5831\u544a\u66f8\u306e\u76e3\u67fb\u624b\u7d9a\u304d\u306f\u3001\u5efa\u8a2d\u6295\u8cc7\u3068\u72ec\u7acb\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6cd5\u7684\u6839\u62e0\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u6c7a\u7b97\u5831\u544a\u66f8\u306e\u6cd5\u7684\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_ly_trong_yeu\"><\/span><b>\u4e3b\u8981\u306a\u6cd5\u7684\u6587\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u3001\u7279\u306b\u6295\u8cc7\u5bb6\u3084\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u6587\u66f8\u306b\u7cbe\u901a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f5c\u696d\u7bc4\u56f2\u306e\u5b9a\u7fa9\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u3059\u3079\u3066\u306e\u624b\u9806\u304c\u78ba\u56fa\u3068\u3057\u305f\u6cd5\u7684\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2021 \u5e74 11 \u6708 11 \u65e5\u4ed8\u653f\u5e9c\u6cd5\u4ee4 99\/2021\/ND-CP \u306f\u3001\u516c\u5171\u6295\u8cc7\u8cc7\u672c\u3092\u4f7f\u7528\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7ba1\u7406\u3001\u652f\u6255\u3044\u3001\u6c7a\u6e08\u3092\u898f\u5236\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u306e\u901a\u9054 96\/2021\/TT-BTC \u3067\u306f\u3001\u5b8c\u4e86\u3057\u305f\u8cc7\u672c\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u6c7a\u7b97\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3001\u63d0\u793a\u3001\u627f\u8a8d\u3001\u516c\u958b\u306b\u95a2\u3059\u308b\u3044\u304f\u3064\u304b\u306e\u5074\u9762\u306b\u3064\u3044\u3066\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u901a\u905496\/2021\/TT-BTC\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u5831\u544a\u66f8\u306f\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\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>\u51fa\u8cc7\u91d1\u6c7a\u7b97\u5831\u544a\u3092\u8981\u3059\u308b\u4e8b\u4ef6\u306e\u6982\u8981\u8868\u306f\u3001\u72ec\u7acb\u6a5f\u95a2\u306b\u3088\u308b\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76ee\u6a19<\/b><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><b>\u72ec\u7acb\u76e3\u67fb\u306e\u8981\u8acb<\/b><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><b>\u6ce8\u8a18<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u7684\u306b\u91cd\u8981\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3002<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u7684<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">\u30b0\u30eb\u30fc\u30d7A\u304a\u3088\u3073\u30b0\u30eb\u30fc\u30d7B\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08\u516c\u7684\u6295\u8cc7\u8cc7\u91d1\u3092\u6d3b\u7528\uff09\u3002<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u7684<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u6c7a\u5b9a\u3092\u884c\u3046\u6a29\u9650\u3092\u6709\u3059\u308b\u5f53\u5c40\u306b\u3088\u3063\u3066\u8a8d\u53ef\u3055\u308c\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u9664\u304d\u3001\u76e3\u67fb\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u3001\u6295\u8cc7\u610f\u601d\u6c7a\u5b9a\u8005\u306e\u898f\u5b9a\u307e\u305f\u306f\u5bc4\u4ed8\u8005\uff08\u9280\u884c\u3001\u4fe1\u7528\u6a5f\u95a2\uff09\u306e\u8981\u6c42\u306b\u5fdc\u3058\u3066\u3001\u4ed6\u306e\u8cc7\u91d1\u6e90\u3092\u6d3b\u7528\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u7684<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001BOT \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001PPP \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u307e\u305f\u306f\u591a\u984d\u306e\u878d\u8cc7\u984d\u304c\u3042\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3088\u304f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_phan_loai_chi_phi_dau_tu_hop_le\"><\/span><b>\u9069\u683c\u6295\u8cc7\u8cbb\u7528\u306e\u6982\u5ff5\u3068\u5206\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u3001\u76e3\u67fb\u4eba\u306f\u69d8\u3005\u306a\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u691c\u8a3c\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u30b3\u30b9\u30c8\u306e\u9069\u5207\u304b\u3064\u6b63\u5f53\u306a\u5206\u985e\u306f\u3001\u5f8c\u306b\u56fa\u5b9a\u8cc7\u7523\u306e\u539f\u4fa1\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_chi_phi_theo_thong_tu_962021TT-BTC\"><\/span><b>\u901a\u905496\/2021\/TT-BTC\u306b\u57fa\u3065\u304f\u7d4c\u8cbb\u306e\u5206\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7dcf\u6295\u8cc7\u30b3\u30b9\u30c8\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u30ab\u30c6\u30b4\u30ea\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30b3\u30b9\u30c8 \u30ab\u30c6\u30b4\u30ea\u306f\u3001\u627f\u8a8d\u3055\u308c\u305f\u4e88\u7b97\u304a\u3088\u3073\u5143\u306e\u8a3c\u62e0\u66f8\u985e\u3068\u8a73\u7d30\u306b\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u30b3\u30b9\u30c8\u306b\u306f\u3001\u6750\u6599\u8cbb\u3001\u4eba\u4ef6\u8cbb\u3001\u5efa\u8a2d\u6a5f\u68b0\u8cbb\u3001\u8af8\u7d4c\u8cbb\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a2d\u5099\u30b3\u30b9\u30c8: \u8cfc\u5165\u3001\u8a2d\u7f6e\u3001\u64cd\u4f5c\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306e\u30b3\u30b9\u30c8\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b3\u30b9\u30c8: \u6e96\u5099\u6bb5\u968e\u304b\u3089\u5b8c\u4e86\u307e\u3067\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u6295\u8cc7\u5bb6\u304c\u8ca0\u62c5\u3059\u308b\u30b3\u30b9\u30c8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u6295\u8cc7\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\uff1a\u8abf\u67fb\u3001\u4e8b\u696d\u8a08\u753b\u3001\u8a2d\u8a08\u3001\u76e3\u7406\u3001\u691c\u8a3c\u7b49\u306b\u4fc2\u308b\u8cbb\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u30b3\u30b9\u30c8\u306b\u306f\u3001\u79fb\u8ee2\u30b3\u30b9\u30c8\u3001\u4fdd\u967a\u3001\u30ed\u30fc\u30f3\u5229\u606f\uff08\u5efa\u8a2d\u4e2d\uff09\u3001\u4e88\u5099\u8cbb\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u4e3b\u8981\u8981\u7d20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u30c7\u30fc\u30bf\u306e\u59a5\u5f53\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4e2d\u3067\u6700\u3082\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u9818\u57df\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u30ec\u30dd\u30fc\u30c8\u306e\u54c1\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\"><\/span><b>\u6cd5\u7684\u6587\u66f8\u304a\u3088\u3073\u6295\u8cc7\u8cc7\u672c\u6e90\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6700\u7d42\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5b9f\u65bd\u306e\u6839\u62e0\u3068\u306a\u3063\u305f\u6cd5\u7684\u6587\u66f8\u306e\u5b8c\u5168\u6027\u3068\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u8f44\u5f53\u5c40\u306b\u3088\u308b\u6295\u8cc7\u653f\u7b56\u304a\u3088\u3073\u6295\u8cc7\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u8a08\u753b\u3001\u5efa\u7bc9\u8a31\u53ef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e88\u7b97\u67fb\u5b9a\u3001\u5165\u672d\u7d50\u679c\u3001\u7de0\u7d50\u3055\u308c\u305f\u7d4c\u6e08\u5951\u7d04\u306e\u7d50\u679c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\u3001\u501f\u5165\u91d1\u3001\u4e88\u7b97\u8cc7\u672c\uff09\u304c\u627f\u8a8d\u3055\u308c\u305f\u4f53\u5236\u306b\u5f93\u3063\u3066\u9069\u5207\u306b\u52d5\u54e1\u3055\u308c\u3001\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_dau_tu_thuc_hien\"><\/span><b>\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u6700\u7d42\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u4e2d\u3067\u6700\u3082\u8907\u96d1\u304b\u3064\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002\u5b9f\u969b\u306e\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u6b63\u78ba\u3055\u306f\u3001\u6700\u7d42\u6c7a\u7b97\u5831\u544a\u66f8\u5168\u4f53\u306e\u5b8c\u5168\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u4e0a\u3067\u6c7a\u5b9a\u7684\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_khoi_luong_va_don_gia_thuc_te\"><\/span><b>\u5b9f\u969b\u306e\u6570\u91cf\u3068\u5358\u4fa1\u3092\u76e3\u67fb\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\u5b8c\u4e86\u691c\u53ce\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5b9f\u969b\u306e\u5b8c\u4e86\u30fb\u691c\u53ce\u6e08\u306e\u5de5\u4e8b\u91cf\u3068\u3001\u8a2d\u8a08\u66f8\u304a\u3088\u3073\u539f\u4fa1\u898b\u7a4d\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5de5\u4e8b\u91cf\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002\u5de5\u4e8b\u91cf\u306b\u5dee\u7570\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b63\u5f53\u306a\u8abf\u6574\u307e\u305f\u306f\u8ffd\u52a0\u8cbb\u7528\u306b\u3088\u3063\u3066\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u7de0\u7d50\u6642\u306e\u5e02\u5834\u4fa1\u683c\u307e\u305f\u306f\u5dde\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u3068\u6bd4\u8f03\u3057\u3001\u5951\u7d04\u3069\u304a\u308a\u306e\u5358\u4fa1\u306e\u9069\u7528\u72b6\u6cc1\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\"><\/span><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b3\u30b9\u30c8\u3068\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u30892\u7a2e\u985e\u306e\u8cbb\u7528\u306f\u901a\u5e38\u3001\u5efa\u8a2d\u8cbb\u304a\u3088\u3073\u8a2d\u5099\u8cbb\u306e\u5272\u5408\uff08%\uff09\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u6700\u7d42\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u3067\u306f\u3001\u3053\u306e\u5272\u5408\u304c\u5efa\u8a2d\u7701\u306e\u73fe\u884c\u306e\u6cd5\u5b9a\u6587\u66f8\uff08\u4f8b\uff1a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u8cbb\u7528\u57fa\u6e96\u306b\u95a2\u3059\u308b\u901a\u9054\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u57fa\u6e96\u3092\u8d85\u3048\u308b\u5b9f\u969b\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u52b9\u306a\u6587\u66f8\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3001\u6295\u8cc7\u6c7a\u5b9a\u8005\u306e\u627f\u8a8d\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_lai_vay_va_chi_phi_du_phong\"><\/span><b>\u5229\u606f\u8cbb\u7528\u304a\u3088\u3073\u5f15\u5f53\u91d1\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4fa1\u5024\u306b\u8cc7\u672c\u8a08\u4e0a\u3055\u308c\u308b\u5229\u606f\u8cbb\u7528\u306f\u3001\u5efa\u8a2d\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u5229\u606f\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u9280\u884c\u306e\u66f8\u985e\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u76e3\u67fb\u4eba\u306f\u3001VAS\u306b\u57fa\u3065\u304d\u3001\u5229\u606f\u306e\u8cc7\u672c\u8a08\u4e0a\u306e\u505c\u6b62\u6642\u671f\uff08\u8cc7\u7523\u304c\u4f7f\u7528\u53ef\u80fd\u306b\u306a\u3063\u305f\u6642\u70b9\uff09\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002\u4e88\u5099\u8cbb\u306f\u898f\u5236\u306b\u5f93\u3063\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6b8b\u984d\uff08\u4f7f\u7528\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\uff09\u306f\u6700\u7d42\u6295\u8cc7\u4fa1\u5024\u304b\u3089\u9664\u5916\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\"><\/span><b>\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u4fa1\u5024\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30b9\u30c8\u3092\u691c\u8a3c\u3057\u305f\u5f8c\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u76e3\u67fb\u306e\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u8cc7\u7523\u306e\u4fa1\u5024\u3068\u8ca0\u50b5\u306e\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u3001\u4f1a\u8a08\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u305f\u4fa1\u5024\u304c\u59a5\u5f53\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u306e\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u304c\u5b8c\u5168\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tri_tai_san_ghi_nhan\"><\/span><b>\u8cc7\u7523\u306e\u8a18\u9332\u4fa1\u5024\u306e\u6c7a\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u5404\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u9805\u76ee\u306e\u6700\u7d42\u6c7a\u6e08\u984d\u3092\u6c7a\u5b9a\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u304c\u4f1a\u8a08\u5e33\u7c3f\u306b\u8a08\u4e0a\u3055\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u5f53\u521d\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u4e00\u81f4\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u306f\u8cc7\u7523\u4f1a\u8a08\u306b\u304a\u3051\u308b\u8aa4\u308a\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_cong_no_phai_thu_phai_tra\"><\/span><b>\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u3092\u78ba\u8a8d\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\u5b9f\u65bd\u4e2d\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u50b5\u52d9\u3092\u7cbe\u67fb\u3057\u307e\u3059\u3002\u524d\u6255\u91d1\u3001\u5c65\u884c\u4fdd\u8a3c\u91d1\u3001\u304a\u3088\u3073\u5efa\u8a2d\u4fdd\u8a3c\u306e\u305f\u3081\u306e\u7559\u4fdd\u91d1\u304c\u3001\u898f\u5236\u306b\u5f93\u3063\u3066\u8ffd\u8de1\u30fb\u51e6\u7406\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6700\u7d42\u6c7a\u6e08\u5831\u544a\u66f8\u304c\u5305\u62ec\u7684\u3068\u306a\u308a\u3001\u6295\u8cc7\u5bb6\u306e\u8ca1\u52d9\u8cac\u4efb\u304c\u5b8c\u5168\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9 <\/b><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u54c1\u8cea\u78ba\u4fdd\u306e\u305f\u3081\u3001\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u7d50\u679c\u306e\u72ec\u7acb\u6027\u3001\u5ba2\u89b3\u6027\u3001\u4fe1\u983c\u6027\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_chuan_bi_planning\"><\/span><b>\u8a08\u753b\u3068\u6e96\u5099\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u6295\u8cc7\u5bb6\u3001\u305d\u3057\u3066\u5143\u8acb\u3051\u696d\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u4e88\u671f\u305b\u306c\u30b3\u30b9\u30c8\u3084\u5927\u5e45\u306a\u8abf\u6574\u3001\u8ffd\u52a0\u8cbb\u7528\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u306a\u3069\u3001\u91cd\u8981\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u3001\u76e3\u67fb\u4eba\u306f\u76e3\u67fb\u624b\u6cd5\u3092\u7b56\u5b9a\u3057\u3001\u30b3\u30b9\u30c8\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306e\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002\u8a73\u7d30\u306a\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3067\u3001\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u4f1a\u8a08\u76e3\u67fb\u306b\u304b\u304b\u308b\u6642\u9593\u3068\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_execution\"><\/span><b>\u76e3\u67fb\u5b9f\u884c\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u57fa\u672c\u7684\u306a\u76e3\u67fb\u624b\u9806\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u9806\u306f\u3001\u610f\u898b\u3092\u5f62\u6210\u3059\u308b\u305f\u3081\u306b\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4082\" aria-describedby=\"caption-attachment-4082\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4082\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng chuy\u00ean s\u00e2u \u0111\u1ea3m b\u1ea3o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4082\" class=\"wp-caption-text\">\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;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c6\u30b9\u30c8: \u56fd\u306e\u898f\u5236\u304a\u3088\u3073\u5951\u7d04\u306b\u5f93\u3063\u3066\u3001\u5165\u672d\u624b\u9806\u3001\u54c1\u8cea\u7ba1\u7406\u624b\u9806\u3001\u6570\u91cf\u7ba1\u7406\u624b\u9806\u3078\u306e\u6e96\u62e0\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u624b\u9806: \u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u3068\u898b\u7a4d\u30b3\u30b9\u30c8\u3001\u4e88\u7b97\u30b3\u30b9\u30c8\u3001\u307e\u305f\u306f\u985e\u4f3c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u30b3\u30b9\u30c8\u3068\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u30c6\u30b9\u30c8: \u5927\u898f\u6a21\u306a\u652f\u6255\u6587\u66f8\u3068\u91cd\u8981\u306a\u627f\u8a8d\u30ec\u30dd\u30fc\u30c8\u3092\u30e9\u30f3\u30c0\u30e0\u307e\u305f\u306f\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u3067\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u3057\u3066\u3001\u305d\u306e\u6b63\u78ba\u6027\u3001\u59a5\u5f53\u6027\u3001\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u5730\u691c\u67fb\u306e\u5b9f\u65bd: \u76e3\u67fb\u4eba\u306f\u3001\u5b8c\u4e86\u3057\u305f\u4f5c\u696d\u91cf\u3068\u72b6\u614b\u3092\u76f4\u63a5\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u73fe\u5730\u691c\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059 (\u5fc5\u8981\u306a\u5834\u5408\u304a\u3088\u3073\u8a31\u53ef\u3055\u308c\u3066\u3044\u308b\u5834\u5408)\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_ket_thuc_va_bao_cao_reporting\"><\/span><b>\u5b8c\u4e86\u3068\u5831\u544a\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9f\u5730\u8abf\u67fb\u3068\u5206\u6790\u3092\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u76e3\u67fb\u4eba\u306f\u7d50\u679c\u3092\u307e\u3068\u3081\u3001\u76e3\u67fb\u5831\u544a\u66f8\u6848\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306b\u306f\u4ee5\u4e0b\u306e\u5185\u5bb9\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u610f\u898b: \u7121\u9650\u5b9a\u3001\u9650\u5b9a\u3001\u307e\u305f\u306f\u4e0d\u8868\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a8\u30e9\u30fc\u3001\u7121\u52b9\u306a\u7d4c\u8cbb\u3001\u8abf\u6574\u304c\u5fc5\u8981\u306a\u9805\u76ee\u3092\u307e\u3068\u3081\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u66f8\u985e\u306e\u5b8c\u6210\u306b\u95a2\u3059\u308b\u6295\u8cc7\u5bb6\u3078\u306e\u63a8\u5968\u4e8b\u9805\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u5bb6\u306f\u3053\u306e\u5831\u544a\u66f8\u306b\u57fa\u3065\u304d\u3001\u6295\u8cc7\u8cc7\u672c\u6c7a\u7b97\u5831\u544a\u66f8\u3092\u78ba\u5b9a\u3057\u3001\u76e3\u67fb\u6a5f\u95a2\u306b\u63d0\u51fa\u3057\u3066\u627f\u8a8d\u3092\u5f97\u307e\u3059\u3002\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u6c7a\u7b97\u3092\u62c5\u5f53\u3059\u308b\u76e3\u67fb\u90e8\u9580\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6295\u8cc7\u5bb6\u3068\u8abf\u6574\u3092\u884c\u3044\u3001\u8aac\u660e\u3092\u884c\u3046\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u76e3\u67fb\u6cd5\u4eba\u306e\u9078\u5b9a\u3068\u8a55\u4fa1\u57fa\u6e96 <\/b><b>\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u9069\u5207\u306a\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u6cd5\u7684\u6709\u52b9\u6027\u3068\u305d\u306e\u5f8c\u306e\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u3076\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u306f\u5be9\u67fb\u5f53\u5c40\u3068\u306e\u9023\u643a\u306b\u304a\u3044\u3066\u3088\u308a\u5927\u304d\u306a\u4fe1\u983c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_danh_gia_don_vi_kiem_toan\"><\/span><b>\u76e3\u67fb\u6cd5\u4eba\u306e\u8a55\u4fa1\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9ad8\u3044\u8a55\u4fa1\u3092\u53d7\u3051\u308b\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u8cea\u3068\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u59a5\u5f53\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u91cd\u8981\u306a\u57fa\u6e96\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4080\" aria-describedby=\"caption-attachment-4080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4080\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 cho ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4080\" class=\"wp-caption-text\">\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u306e\u305f\u3081\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u9078\u5b9a\u3068\u8a55\u4fa1\u57fa\u6e96<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c02\u9580\u77e5\u8b58: \u5f53\u793e\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u8a8d\u5b9a\u5c02\u9580\u5bb6 (CPA Vietnam) \u3067\u3042\u308a\u3001\u57fa\u6e96\u3001\u5358\u4fa1\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u624b\u9806\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3057\u3001\u57fa\u790e\u5efa\u8a2d\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u9a13: \u30ab\u30c6\u30b4\u30ea A \u304a\u3088\u3073 B \u306e\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u307e\u305f\u306f\u540c\u7b49\u306e\u898f\u6a21\u3068\u8907\u96d1\u3055\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u4f1a\u8a08\u3092\u76e3\u67fb\u3059\u308b\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6709\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a55\u5224: \u3053\u306e\u76e3\u67fb\u6cd5\u4eba\u306f\u8ca1\u52d9\u7701\u304b\u3089\u5b8c\u5168\u306a\u8a8d\u53ef\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u95a2\u4fc2\u3059\u308b\u76e3\u67fb\u6a5f\u95a2 (\u8ca1\u52d9\u7701\u3001\u7a0e\u52d9\u5c40) \u304b\u3089\u5e83\u304f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fe1\u983c\u6027: \u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u901a\u3058\u3066\u5b8c\u5168\u306a\u72ec\u7acb\u6027\u3001\u5ba2\u89b3\u6027\u3001\u304a\u3088\u3073\u60c5\u5831\u306e\u6a5f\u5bc6\u6027\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u3068\u8ca1\u52d9\u8af8\u8868\u30ec\u30d3\u30e5\u30fc\u306e\u6bd4\u8f03<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4eba\u304c\u3001\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u6e08\u306e\u72ec\u7acb\u76e3\u67fb\u3068\u3001\u653f\u5e9c\u6a5f\u95a2\u304c\u5b9f\u65bd\u3059\u308b\u6c7a\u6e08\u306e\u691c\u8a3c\u304a\u3088\u3073\u627f\u8a8d\u3092\u6df7\u540c\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u30892\u3064\u306e\u6d3b\u52d5\u306f\u95a2\u9023\u6027\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u6027\u8cea\u3001\u76ee\u7684\u3001\u5b9f\u65bd\u4e3b\u4f53\u304c\u7570\u306a\u308a\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>\u72ec\u7acb\u76e3\u67fb\u3068\u6700\u7d42\u6c7a\u6e08\u30ec\u30d3\u30e5\u30fc\u306e\u6bd4\u8f03\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><b>\u7279\u6027<\/b><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><b>\u72ec\u7acb\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><b>\u6700\u7d42\u4f1a\u8a08\u306e\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u5b9f\u65bd\u30e6\u30cb\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u4eba\uff08\u8ca1\u52d9\u7701\u8a8d\u53ef\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u7ba1\u8f44\u306e\u5dde\u6a5f\u95a2\uff08\u8ca1\u52d9\u7701\u3001\u8ca1\u52d9\u8a08\u753b\u5c40\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u59d4\u54e1\u4f1a\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u4ed5\u4e8b\u306e\u5185\u5bb9<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3068\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3057\u3001\u72ec\u7acb\u3057\u305f\u610f\u898b\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u6700\u7d42\u7684\u306a\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u984d\u3092\u8a55\u4fa1\u30fb\u627f\u8a8d\u3057\u3001\u6700\u7d42\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u5fc5\u9808<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u653f\u4ee499\/2021\/ND-CP\u304a\u3088\u3073\u56de\u72b696\/2021\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u306f\u5fc5\u9808\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u56fd\u306e\u8cc7\u91d1\u3092\u4f7f\u7528\u3059\u308b\u3059\u3079\u3066\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5fc5\u9808\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u4fa1\u5024<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u653f\u5e9c\u6a5f\u95a2\u304c\u6700\u7d42\u6c7a\u7b97\u66f8\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\uff08\u9593\u63a5\u7684\u306a\u5f71\u97ff\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u6295\u8cc7\u8cc7\u672c\u306e\u4fa1\u5024\uff08\u76f4\u63a5\u7684\u306a\u5f71\u97ff\uff09\u306b\u95a2\u3059\u308b\u6700\u7d42\u7684\u306a\u6cd5\u7684\u6c7a\u5b9a\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306b\u3064\u3044\u3066\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u5be9\u67fb\u6a5f\u95a2\u306f\u3088\u308a\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u8a3c\u62e0\u3092\u5165\u624b\u3067\u304d\u3001\u5be9\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u6642\u9593\u3068\u4f5c\u696d\u8ca0\u8377\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u6700\u7d42\u627f\u8a8d\u306e\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u3092\u8fc5\u901f\u5316\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u53c2\u8003\u8cc7\u6599\u3068\u306a\u308a\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<p><span style=\"font-weight: 400;\">\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6c7a\u7b97\u76e3\u67fb\u306f\u3001\u3042\u3089\u3086\u308b\u5efa\u8a2d\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u900f\u660e\u6027\u3001\u5408\u6cd5\u6027\u3001\u52b9\u7387\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4e0d\u53ef\u6b20\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u3084\u76e3\u67fb\u4eba\u304b\u3089\u6295\u8cc7\u5bb6\u306e\u8ca1\u52d9\u3092\u4fdd\u8b77\u3057\u3001\u6295\u8cc7\u304b\u3089\u904b\u55b6\u30fb\u4e8b\u696d\u3078\u306e\u5186\u6ed1\u306a\u79fb\u884c\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u6b63\u5f53\u306a\u8cbb\u7528\u3092\u6b63\u78ba\u306b\u7279\u5b9a\u3057\u3001\u4e0d\u5408\u7406\u306a\u8cbb\u7528\u3092\u6392\u9664\u3057\u3001\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u7b97\u76e3\u67fb\u306e\u6700\u3082\u91cd\u8981\u306a\u76ee\u7684\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u3068\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6700\u9069\u5316 <\/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;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u7a0e\u52d9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3088\u308a\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u7a0e\u52d9\u76e3\u67fb\u3001\u5efa\u8a2d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u76e3\u67fb\u3001\u8ca1\u52d9\u5831\u544a\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u3001\u5305\u62ec\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u304c\u30b3\u30b9\u30c8\u3092\u898b\u76f4\u3057\u3001\u6700\u9069\u5316\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3001\u3042\u3089\u3086\u308b\u76e3\u67fb\u306b\u81ea\u4fe1\u3092\u6301\u3063\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u3001\u5c02\u9580\u7684\u3067\u6b63\u78ba\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u7a0e\u52d9\u30fb\u4f1a\u8a08\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u3001\u4eca\u3059\u3050MAN\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\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 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 b\u01b0\u1edbc then ch\u1ed1t \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y x\u00e1c minh \u0111\u1ed9c l\u1eadp c\u00e1c chi ph\u00ed, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0. Theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, l\u1eadp v\u00e0 ph\u00ea duy\u1ec7t b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 l\u00e0 b\u1eaft bu\u1ed9c v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 d\u1ef1 \u00e1n quan tr\u1ecdng. Ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp uy t\u00edn gi\u00fap t\u0103ng \u0111\u1ed9 tin c\u1eady v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4077","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=4077"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4077\/revisions"}],"predecessor-version":[{"id":4083,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4077\/revisions\/4083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4079"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}