{"id":4393,"date":"2025-12-31T03:08:28","date_gmt":"2025-12-31T10:08:28","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4393"},"modified":"2025-12-31T03:08:54","modified_gmt":"2025-12-31T10:08:54","slug":"kiem-toan-nganh-bat-dong-san-xay-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/","title":{"rendered":"\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306e\u76e3\u67fb\uff1a\u900f\u660e\u6027\u3068\u6700\u9069\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u300c\u30d5\u30a3\u30eb\u30bf\u30fc\u300d\u3068\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u4f01\u696d\u3084\u898f\u5236\u5f53\u5c40\u304c\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u5831\u544a\u66f8\u306e\u6b63\u78ba\u6027\u3068\u59a5\u5f53\u6027\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u5e02\u5834\u304c\u4e0d\u5b89\u5b9a\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u898f\u5236\u9075\u5b88\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204800\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a796\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u60c5\u5831\u958b\u793a\u3068 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Nghi-dinh-10-2021-ND-CP-quan-ly-chi-phi-dau-tu-xay-dung-465104.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee410\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u5efa\u8a2d\u6295\u8cc7\u30b3\u30b9\u30c8\u306e\u7ba1\u7406\u306f\u3001\u4f01\u696d\u306e\u5b58\u7d9a\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u7701\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6295\u8cc7\u8cc7\u672c\u306e\u6700\u7d42\u6c7a\u6e08\u306b\u304a\u3051\u308b\u30df\u30b9\u306f\u3001\u53b3\u5bc6\u306b\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7dcf\u984d\u306e5\uff5e10%\u3092\u5360\u3081\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u8cc7\u7523\u306e\u640d\u5931\u3092\u9632\u3050\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u306e\u691c\u67fb\u30fb\u76e3\u67fb\u6a5f\u95a2\u3078\u306e\u8aac\u660e\u306e\u305f\u3081\u306e\u78ba\u56fa\u305f\u308b\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u8a73\u7d30\u3068\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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-nganh-bat-dong-san-xay-dung\/#Tam_quan_trong_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_trong_ky_nguyen_moi\" >\u65b0\u6642\u4ee3\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u306e\u91cd\u8981\u6027<\/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-nganh-bat-dong-san-xay-dung\/#He_thong_phap_luat_dieu_chinh_truc_tiep\" >\u6cd5\u5236\u5ea6\u306f\u76f4\u63a5\u898f\u5236\u3059\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Noi_dung_chi_tiet_quy_trinh_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u8a73\u7d30\u306a\u5185\u5bb9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_ho_so_phap_ly_du_an\" >\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6cd5\u7684\u6587\u66f8\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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_chi_phi_xay_lap_va_thiet_bi\" >\u5efa\u8a2d\u8cbb\u304a\u3088\u3073\u8a2d\u5099\u8cbb\u306e\u76e3\u67fb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_khac\" >\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b3\u30b9\u30c8\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_tai_chinh_va_nghia_vu_thue_trong_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u4e0d\u52d5\u7523\u304a\u3088\u3073\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u8ca1\u52d9\u76e3\u67fb\u3068\u7a0e\u52d9\u7fa9\u52d9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\" >\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3059\u308b\u5f79\u5272<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_chu_dau_tu\" >\u6295\u8cc7\u5bb6\u5411\u3051<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_ngan_hang_va_nha_dau_tu\" >\u9280\u884c\u3068\u6295\u8cc7\u5bb6\u5411\u3051<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u306e\u52d5\u5411\u3068\u8ab2\u984c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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><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-nganh-bat-dong-san-xay-dung\/#Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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-nganh-bat-dong-san-xay-dung\/#Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u4f01\u696d\u306f\u3044\u3064\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\" >\u76e3\u67fb\u306b\u306f\u901a\u5e38\u3069\u308c\u304f\u3089\u3044\u306e\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b?<\/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-nganh-bat-dong-san-xay-dung\/#Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\" >\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306e\u76e3\u67fb\u8cbb\u7528\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_trong_ky_nguyen_moi\"><\/span><b>\u65b0\u6642\u4ee3\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u306e\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3082\u306f\u3084\u81ea\u4e3b\u7684\u306a\u6d3b\u52d5\u3067\u306f\u306a\u304f\u3001\u56fd\u5eab\u8cc7\u91d1\u3084\u4e0a\u5834\u4f01\u696d\u306b\u3088\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u306f\u5f90\u3005\u306b\u5fc5\u9808\u8981\u4ef6\u3068\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u8cc7\u6750\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u8907\u96d1\u3055\u3068\u4eba\u4ef6\u8cbb\u306e\u5909\u52d5\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u306e\u8a55\u4fa1\u306b\u306f\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3064\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4397\" aria-describedby=\"caption-attachment-4397\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4397\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng trong k\u1ef7 nguy\u00ean m\u1edbi\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4397\" class=\"wp-caption-text\">\u65b0\u6642\u4ee3\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u306e\u91cd\u8981\u6027<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u6cd5\u304a\u3088\u3073\u8ca1\u52d9\u7701\u306e\u901a\u9054\u306b\u57fa\u3065\u304d\u3001\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u6295\u8cc7\u6c7a\u6e08\u5831\u544a\u66f8\u306f\u3001\u627f\u8a8d\u524d\u306b\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u8cbb\u7528\u304c\u7d4c\u6e08\u7684\u304a\u3088\u3073\u6280\u8853\u7684\u57fa\u6e96\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308a\u30012015\u5e74\u4f1a\u8a08\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u6709\u52b9\u306a\u8acb\u6c42\u66f8\u304a\u3088\u3073\u66f8\u985e\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_phap_luat_dieu_chinh_truc_tiep\"><\/span><b>\u6cd5\u5236\u5ea6\u306f\u76f4\u63a5\u898f\u5236\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u304a\u3088\u3073\u5efa\u8a2d\u76e3\u67fb\u3092\u5b8c\u5168\u306b\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u3068\u6295\u8cc7\u5bb6\u306f\u6b21\u306e\u6cd5\u7684\u898f\u5236\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2014\u5e74\u5efa\u8a2d\u6cd5\u304a\u3088\u30732020\u5e74\u306e\u6539\u6b63\uff1a<\/b><span style=\"font-weight: 400;\"> \u6295\u8cc7\u304a\u3088\u3073\u5efa\u8a2d\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee410\/2021\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \u5efa\u8a2d\u6295\u8cc7\u8cbb\u7528\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u89a7 10\/2020\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> \u56fd\u8cbb\u3092\u4f7f\u7528\u3057\u3066\u5b8c\u4e86\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u7279\u306b\u3001\u6295\u8cc7\u8cc7\u672c\u6c7a\u6e08\u306e\u5831\u544a\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_quy_trinh_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u8a73\u7d30\u306a\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u3001\u8a55\u4fa1\u30a8\u30f3\u30b8\u30cb\u30a2\u3001\u305d\u3057\u3066\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u9593\u306e\u30b7\u30fc\u30e0\u30ec\u30b9\u306a\u9023\u643a\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u4e3b\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4396\" aria-describedby=\"caption-attachment-4396\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4396\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg\" alt=\"N\u1ed9i dung chi ti\u1ebft quy tr\u00ecnh Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4396\" class=\"wp-caption-text\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u8a73\u7d30\u306a\u5185\u5bb9<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_du_an\"><\/span><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6cd5\u7684\u6587\u66f8\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u6295\u8cc7\u6e96\u5099\u6bb5\u968e\u304b\u3089\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u307e\u3067\u306e\u6587\u66f8\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u6295\u8cc7\u8a3c\u660e\u66f8\u30011\/500\u30b9\u30b1\u30fc\u30eb\u306e\u8a08\u753b\u627f\u8a8d\u6c7a\u5b9a\u66f8\u3001\u7ba1\u8f44\u5f53\u5c40\u304b\u3089\u306e\u571f\u5730\u5272\u308a\u5f53\u3066\u304a\u3088\u3073\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u66f8\u985e\u306e\u6709\u52b9\u6027\u306e\u78ba\u8a8d\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u7684\u6587\u66f8\u306e\u4e0d\u5099\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4e2d\u65ad\u3084\u8cc7\u91d1\u306e\u53d7\u9818\u5931\u6557\u306e\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u30bb\u30af\u30bf\u30fc\u76e3\u67fb\u3067\u306f\u3001\u5efa\u8a2d\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u653f\u4ee415\/2021\/ND-CP\u306e\u898f\u5b9a\u3068\u5b9f\u969b\u306e\u8a18\u9332\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_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\u308c\u306f\u7dcf\u6295\u8cc7\u984d\u306e\u4e2d\u3067\u6700\u3082\u5927\u304d\u306a\u5272\u5408\u3092\u5360\u3081\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u7ae3\u5de5\u56f3\u66f8\u306e\u5be9\u67fb\u3068\u4f75\u305b\u3066\u73fe\u5834\u691c\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u5b9f\u969b\u306e\u5de5\u4e8b\u91cf\u304c\u8a2d\u8a08\u56f3\u9762\u3068\u5408\u81f4\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3057\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>\u5efa\u8a2d\u30b3\u30b9\u30c8\u306e\u4e3b\u8981\u76e3\u67fb\u30dd\u30a4\u30f3\u30c8\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30c6\u30b9\u30c8\u306e\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9f\u65bd\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5236\u5fa1\u76ee\u6a19<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6750\u6599\u306e\u5358\u4fa1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5951\u7d04\u66f8\u3068\u5e02\u5834\u898b\u7a4d\u308a\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fa1\u683c\u306e\u3064\u308a\u4e0a\u3052\u3084\u4e0d\u6b63\u7533\u544a\u306b\u5bfe\u6297\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u91cf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73fe\u5834\u3067\u306e\u6e2c\u5b9a\u3068\u5b8c\u4e86\u6587\u66f8\u306e\u78ba\u8a8d\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u91cd\u91cf\u3092\u6b63\u78ba\u306b\u6e2c\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u57fa\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u7701\u57fa\u6e96\u3068\u306e\u6bd4\u8f03<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30b9\u30c8\u7ba1\u7406\u898f\u5236\u3092\u9075\u5b88\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a2d\u7f6e\u8a2d\u5099<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u691c\u67fb\u8a3c\u660e\u66f8\u3001CO\/CQ\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d77\u6e90\u3068\u4f9b\u7d66\u6e90\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_khac\"><\/span><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30b3\u30b9\u30c8\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u76e3\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u8a2d\u8a08\u3001\u6210\u529f\u5831\u916c\u3068\u3044\u3063\u305f\u8cbb\u7528\u304c\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u3092\u653e\u7f6e\u3059\u308b\u3068\u3001Circular 12\/2021\/TT-BXD\u306b\u5b9a\u3081\u3089\u308c\u305f\u4e0a\u9650\u3092\u7c21\u5358\u306b\u8d85\u3048\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_chinh_va_nghia_vu_thue_trong_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u4e0d\u52d5\u7523\u304a\u3088\u3073\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u8ca1\u52d9\u76e3\u67fb\u3068\u7a0e\u52d9\u7fa9\u52d9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u6280\u8853\u6587\u66f8\u306e\u4f5c\u6210\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u8ca1\u52d9\u9762\u306b\u3082\u53ca\u3073\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u7279\u306b\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u6357\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u53ce\u76ca\u8a8d\u8b58\uff08IFRS 15\u307e\u305f\u306fVAS 15\uff09\u3084\u3001\u5404\u4e0d\u52d5\u7523\u5546\u54c1\u3078\u306e\u58f2\u4e0a\u539f\u4fa1\u306e\u914d\u8ce6\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u8a2d\u696d\u306f\u3001\u4e0b\u8acb\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u8acb\u6c42\u66f8\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u3053\u308c\u3089\u306e\u8acb\u6c42\u66f8\u306e\u5408\u6cd5\u6027\u3092\u5be9\u67fb\u3057\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u5916\u306e\u8cbb\u7528\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002VAT\u306b\u95a2\u3057\u3066\u306f\u3001\u65b0\u898f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u9084\u4ed8\u306b\u3064\u3044\u3066\u3082\u3001\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308b\u5fb9\u5e95\u7684\u306a\u8a55\u4fa1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\"><\/span><b>\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3059\u308b\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u306e\u5b58\u5728\u306f\u3001\u6295\u8cc7\u5bb6\u3001\u8acb\u8ca0\u696d\u8005\u3001\u305d\u3057\u3066\u4fe1\u7528\u6a5f\u95a2\u306e\u9593\u306b\u7d76\u5bfe\u7684\u306a\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u50b5\u5238\u767a\u884c\u3084\u9280\u884c\u878d\u8cc7\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4399\" aria-describedby=\"caption-attachment-4399\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4399\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4399\" class=\"wp-caption-text\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u76e3\u67fb\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3059\u308b\u5f79\u5272<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_chu_dau_tu\"><\/span><b>\u6295\u8cc7\u5bb6\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u306f\u3001\u8cc7\u91d1\u30d5\u30ed\u30fc\u306e\u6700\u9069\u5316\u3001\u5efa\u8a2d\u4e2d\u306e\u7121\u99c4\u306e\u691c\u51fa\u3001\u305d\u3057\u3066\u8acb\u8ca0\u696d\u8005\u306e\u6700\u7d42\u627f\u8a8d\u306b\u5fc5\u8981\u306a\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u63d0\u4f9b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u30c1\u30fc\u30e0\u306e\u900f\u660e\u6027\u306b\u95a2\u3057\u3066\u6295\u8cc7\u5bb6\u306b\u5b89\u5fc3\u611f\u3092\u4e0e\u3048\u308b\u7ba1\u7406\u30c4\u30fc\u30eb\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ngan_hang_va_nha_dau_tu\"><\/span><b>\u9280\u884c\u3068\u6295\u8cc7\u5bb6\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\u8ca1\u52d9\u72b6\u6cc1\u3068\u5b9f\u969b\u306e\u9032\u6357\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3092\u63d0\u4f9b\u3059\u308b Clean Real Estate \u2013 \u5efa\u8a2d\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\uff08\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\uff09\u306f\u3001\u4f01\u696d\u304c\u512a\u9047\u91d1\u5229\u3067\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u6e90\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u305f\u3081\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u306e\u52d5\u5411\u3068\u8ab2\u984c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u56fd\u5bb6\u76e3\u67fb\u5c40\u306f\u3001\u571f\u5730\u5229\u7528\u8ee2\u63db\u306b\u95a2\u3059\u308b\u9055\u53cd\u306e\u5146\u5019\u304c\u898b\u3089\u308c\u308bBT\u3001BOT\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u304a\u3088\u3073\u4e0d\u52d5\u7523\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306f\u5f53\u5c40\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u308b\u524d\u306b\u3001\u81ea\u4e3b\u7684\u306a\u76e3\u67fb\u3092\u7a4d\u6975\u7684\u306b\u5b9f\u65bd\u3059\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>\u4e0d\u52d5\u7523\u696d\u754c\u306b\u304a\u3051\u308b\u72ec\u7acb\u76e3\u67fb\u3068\u56fd\u5bb6\u76e3\u67fb\u306e\u6bd4\u8f03\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7279\u6027<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u76e3\u67fb\u4eba\uff08MAN\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5dde\u76e3\u67fb\u5c40<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bfe\u8c61\u8aad\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u5bb6\u3001\u53d6\u7de0\u5f79\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c\u3001\u8b70\u4f1a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u7d42\u6c7a\u6e08\u5831\u544a\u66f8\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u4f5c\u6210\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e88\u7b97\u306e\u4f7f\u7528\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57f7\u884c\u6642\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5168\u4f53\u3092\u901a\u3057\u3066\u307e\u305f\u306f\u7d42\u4e86\u6642\u306b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593\u8a08\u753b\u306b\u3088\u308b\u3068<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u4fa1\u5024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u7d42\u548c\u89e3\u306e\u627f\u8a8d\u306e\u6839\u62e0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u306e\u7d50\u8ad6\u306f\u62d8\u675f\u529b\u3092\u6301\u3064\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u306b\u304a\u3051\u308bBIM\uff08Building Information Modeling\uff09\u6280\u8853\u306e\u9069\u7528\u306f\u3001\u3082\u306f\u3084\u907f\u3051\u3089\u308c\u306a\u3044\u30c8\u30ec\u30f3\u30c9\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6280\u8853\u306b\u3088\u308a\u3001\u76e3\u67fb\u54e1\u306f3D\u30c7\u30fc\u30bf\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u6570\u91cf\u3092\u81ea\u52d5\u8abf\u6574\u3067\u304d\u308b\u305f\u3081\u3001\u4eba\u7684\u8981\u56e0\u306b\u3088\u308b\u30df\u30b9\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<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u6cd5\u5f8b\u3068\u5efa\u8a2d\u5de5\u5b66\u306e\u539f\u5247\u306e\u4e21\u65b9\u3092\u6df1\u304f\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3001\u7dbf\u5bc6\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u76e3\u67fb\u3078\u306e\u6295\u8cc7\u306f\u5358\u306a\u308b\u8cbb\u7528\u3067\u306f\u306a\u304f\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u5b89\u5168\u6027\u3068\u8a55\u5224\u3078\u306e\u6295\u8cc7\u3067\u3059\u3002\u8cea\u306e\u9ad8\u3044\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u4f01\u696d\u304c\u8cc7\u672c\u6c7a\u6e08\u306e\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u3092\u89e3\u6d88\u3057\u3001\u5f8c\u7d9a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306f\u3001\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u5411\u3051\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3001\u7a0e\u52d9\u4f1a\u8a08\u3001\u305d\u3057\u3066\u5305\u62ec\u7684\u306a\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u63d0\u4f9b\u3059\u308b\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u8a87\u308a\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u3068\u30a8\u30f3\u30b8\u30cb\u30a2\u304b\u3089\u306a\u308b\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u78ba\u4fdd\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6700\u9069\u5316\u3001\u305d\u3057\u3066\u5305\u62ec\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u3068\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u6700\u9069\u306a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u306e\u3067\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>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span>\u4f01\u696d\u306f\u3044\u3064\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f01\u696d\u306f\u3001\u8cc7\u672c\u6c7a\u6e08\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u6642\uff08\u7279\u5b9a\u306e\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u306e\u307f\u306e\u5834\u5408\u3082\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5168\u4f53\u306e\u7d42\u4e86\u6642\u3082\uff09\u306b\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4e0a\u5834\u4f01\u696d\u306f\u3001\u898f\u5236\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u60c5\u5831\u958b\u793a\u306e\u305f\u3081\u3001\u5e74\u6b21\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\"><\/span>\u76e3\u67fb\u306b\u306f\u901a\u5e38\u3069\u308c\u304f\u3089\u3044\u306e\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u30ec\u30d9\u30eb II \u304a\u3088\u3073\u30ec\u30d9\u30eb III \u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u671f\u9593\u306f\u901a\u5e38\u3001\u5fc5\u8981\u306a\u3059\u3079\u3066\u306e\u6587\u66f8\u3092\u53d7\u3051\u53d6\u3063\u3066\u304b\u3089 30 \uff5e 60 \u55b6\u696d\u65e5\u3068\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\"><\/span>\u4e0d\u52d5\u7523\u30fb\u5efa\u8a2d\u696d\u754c\u306e\u76e3\u67fb\u8cbb\u7528\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u76e3\u67fb\u624b\u6570\u6599\u306f\u901a\u5e38\u3001Circular 09\/2016\/TT-BTC \u306e\u624b\u6570\u6599\u8868\u307e\u305f\u306f\u4e21\u5f53\u4e8b\u8005\u9593\u306e\u5951\u7d04\u306b\u5f93\u3063\u3066\u3001\u7dcf\u6295\u8cc7\u984d\u307e\u305f\u306f\u6c7a\u6e08\u984d\u306e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh h\u1ea1ng m\u1ee5c ho\u1eb7c k\u1ebft th\u00fac to\u00e0n b\u1ed9 d\u1ef1 \u00e1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n v\u1ed1n. Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft c\u1ea7n ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m \u0111\u1ec3 c\u00f4ng b\u1ed1 th\u00f4ng tin theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi gian th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n th\u01b0\u1eddng k\u00e9o d\u00e0i bao l\u00e2u? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 d\u1ef1 \u00e1n. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea5p II, c\u1ea5p III, th\u1eddi gian th\u01b0\u1eddng t\u1eeb 30-60 ng\u00e0y l\u00e0m vi\u1ec7c sau khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00ed ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n, tu\u00e2n th\u1ee7 theo khung gi\u00e1 ph\u00ed t\u1ea1i Th\u00f4ng t\u01b0 09\/2016\/TT-BTC ho\u1eb7c th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;m\u00e0ng l\u1ecdc&#8221; quan tr\u1ecdng gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd x\u00e1c \u0111\u1ecbnh t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0. Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2021\/TT-BTC v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 10\/2021\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. S\u1ed1 li\u1ec7u t\u1eeb B\u1ed9 X\u00e2y d\u1ef1ng cho th\u1ea5y c\u00e1c sai s\u00f3t trong quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4393","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=4393"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4393\/revisions"}],"predecessor-version":[{"id":4401,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4393\/revisions\/4401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4395"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}