{"id":5928,"date":"2026-05-14T14:54:00","date_gmt":"2026-05-14T07:54:00","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5928"},"modified":"2026-05-14T14:54:00","modified_gmt":"2026-05-14T07:54:00","slug":"kiem-toan-xay-dung-co-ban","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/","title":{"rendered":"Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n nay kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh t\u00ednh ph\u00e1p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3 kinh t\u1ebf c\u1ee7a d\u1ef1 \u00e1n. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo c\u00e1c Ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t, vi\u1ec7c th\u1ea5u hi\u1ec3u b\u1ea3n ch\u1ea5t ki\u1ec3m to\u00e1n tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi Ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng th\u1ef1c t\u1ebf v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng. S\u1ef1 sai l\u1ec7ch trong \u00e1p d\u1ee5ng \u0111\u01a1n m\u00e3 \u0111\u1ecbnh m\u1ee9c ho\u1eb7c thi\u1ebfu h\u1ee5t ch\u1ee9ng t\u1eeb ph\u00e1p l\u00fd c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n h\u00e0ng t\u1ef7 \u0111\u1ed3ng khi c\u00f3 thanh tra Ch\u00ednh ph\u1ee7 ho\u1eb7c ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Tom_tat_trong_tam_ve_kiem_toan_xay_dung_co_ban\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Kiem_toan_xay_dung_co_ban_la_gi_va_ban_chat_phap_ly\" >Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd?<\/a><\/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-xay-dung-co-ban\/#Tai_sao_doanh_nghiep_phai_thuc_hien_kiem_toan_xay_dung_co_ban\" >T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Quy_trinh_kiem_toan_xay_dung_co_ban_chuan_chuyen_gia\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n chuy\u00ean gia<\/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-xay-dung-co-ban\/#Giai_doan_1_Chuan_bi_va_khao_sat_thuc_dia\" >Giai \u0111o\u1ea1n 1: Chu\u1ea9n b\u1ecb v\u00e0 kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba<\/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-xay-dung-co-ban\/#Giai_doan_2_Thuc_hien_kiem_toan_chi_tiet\" >Giai \u0111o\u1ea1n 2: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ti\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Giai_doan_3_Tong_hop_va_phat_hanh_bao_cao\" >Giai \u0111o\u1ea1n 3: T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o<\/a><\/li><\/ul><\/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-xay-dung-co-ban\/#Noi_dung_kiem_toan_chi_tiet_cac_hang_muc_chi_phi\" >N\u1ed9i dung ki\u1ec3m to\u00e1n chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c chi ph\u00ed<\/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-xay-dung-co-ban\/#Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu\" >Ki\u1ec3m to\u00e1n chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0<\/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-xay-dung-co-ban\/#Kiem_toan_chi_phi_xay_dung_va_lap_dat_thiet_bi\" >Ki\u1ec3m to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng v\u00e0 l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb<\/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-xay-dung-co-ban\/#Nhung_sai_sot_thuong_gap_trong_bao_cao_quyet_toan_du_an\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/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-xay-dung-co-ban\/#Giai_phap_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Nhan_dinh_chuyen_gia_ve_rui_ro_thue_trong_xay_dung\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 r\u1ee7i ro thu\u1ebf trong x\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_xay_dung_co_ban\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Du_an_nao_bat_buoc_phai_thuc_hien_kiem_toan_xay_dung_co_ban\" >D\u1ef1 \u00e1n n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_xay_dung_thuong_keo_dai_bao_lau\" >Th\u1eddi gian th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng th\u01b0\u1eddng k\u00e9o d\u00e0i bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Chi_phi_thue_dich_vu_kiem_toan_xay_dung_co_ban_duoc_tinh_the_nao\" >Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/#Kiem_toan_doc_lap_co_thay_the_duoc_kiem_toan_Nha_nuoc_khong\" >Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?<\/a><\/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-xay-dung-co-ban\/#Toi_nen_lam_gi_neu_nha_thau_khong_hop_tac_cung_cap_ho_so_hoan_cong\" >T\u00f4i n\u00ean l\u00e0m g\u00ec n\u1ebfu nh\u00e0 th\u1ea7u kh\u00f4ng h\u1ee3p t\u00e1c cung c\u1ea5p h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_xay_dung_co_ban\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m tra \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u, h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u1eb1m x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n \u00e1p d\u1ee5ng bao g\u1ed3m c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, v\u1ed1n Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch v\u00e0 c\u1ea3 c\u00e1c d\u1ef1 \u00e1n t\u01b0 nh\u00e2n l\u1edbn mu\u1ed1n minh b\u1ea1ch chi ph\u00ed. Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u01b0\u1eddng l\u00e0 ngay sau khi d\u1ef1 \u00e1n nghi\u1ec7m thu b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_co_ban_la_gi_va_ban_chat_phap_ly\"><\/span><b>Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5929\" aria-describedby=\"caption-attachment-5929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5929\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly.jpg\" alt=\"Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5929\" class=\"wp-caption-text\">Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, hay th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi chuy\u00ean m\u00f4n l\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-quyet-toan-du-an-hoan-thanh\/\"><span style=\"font-weight: 400;\">\u6700\u7d42\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f1a\u8a08\u306e\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\">, l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 \u0111\u1ea3m b\u1ea3o. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd thu th\u1eadp b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u00f3 ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306e\u898f\u5247\u306b\u3088\u308b\u3068 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-99-2021-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-494480.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, vi\u1ec7c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m quan tr\u1ecdng tr\u01b0\u1edbc khi tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n. B\u1ea3n ch\u1ea5t c\u1ee7a c\u00f4ng t\u00e1c n\u00e0y l\u00e0 r\u00e0 so\u00e1t s\u1ef1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt t\u1eeb kh\u00e2u ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, \u0111\u1ea5u th\u1ea7u, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn khi thi c\u00f4ng v\u00e0 nghi\u1ec7m thu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng so v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh th\u00f4ng th\u01b0\u1eddng n\u1eb1m \u1edf chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 xem h\u00f3a \u0111\u01a1n m\u00e0 ph\u1ea3i bi\u1ebft \u0111\u1ecdc b\u1ea3n v\u1ebd, b\u00f3c t\u00e1ch kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a \u0111\u01a1n gi\u00e1 x\u00e2y d\u1ef1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thi c\u00f4ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_phai_thuc_hien_kiem_toan_xay_dung_co_ban\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5932\" aria-describedby=\"caption-attachment-5932\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5932\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5932\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho Ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra. N\u1ebfu kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng b\u00e1c b\u1ecf do sai s\u00f3t trong ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng sai \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt ho\u1eb7c \u0111\u01a1n gi\u00e1 nh\u00e2n c\u00f4ng, m\u00e1y thi c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1c l\u1ed7i n\u00e0y th\u01b0\u1eddng chi\u1ebfm t\u1eeb 5-15% t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng. Vi\u1ec7c n\u00e0y d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn c\u1ee7a Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh r\u1ee7i ro khi c\u00f3 v\u00e0 kh\u00f4ng c\u00f3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/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\u3042\u308a\u3068\u306a\u3057\u306e\u30ea\u30b9\u30af\u3092\u6bd4\u8f03\u3057\u305f\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f03\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>Khi c\u00f3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u304c\u884c\u308f\u308c\u306a\u3044\u5834\u5408<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh ch\u00ednh x\u00e1c kh\u1ed1i l\u01b0\u1ee3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng v\u00e0 th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ec5 sai s\u00f3t do nh\u1ea7m l\u1eabn to\u00e1n h\u1ecdc ho\u1eb7c b\u00f3c t\u00e1ch th\u1eeba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u01a1n gi\u00e1, \u0111\u1ecbnh m\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt \u0111\u00fang v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng d\u00f9ng \u0111\u1ecbnh m\u1ee9c c\u0169, kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nhanh ch\u00f3ng do h\u1ed3 s\u01a1 \u0111\u00e3 chu\u1ea9n ch\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00e9o d\u00e0i do ph\u1ea3i gi\u1ea3i tr\u00ecnh nhi\u1ec1u l\u1ea7n v\u1edbi c\u01a1 quan ph\u00ea duy\u1ec7t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro xu\u1ea5t to\u00e1n khi thanh tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p, do \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1ecdc l\u1ed7i t\u1eeb tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao, ti\u1ec1m \u1ea9n nguy c\u01a1 sai ph\u1ea1m t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_xay_dung_co_ban_chuan_chuyen_gia\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n chuy\u00ean gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5931\" aria-describedby=\"caption-attachment-5931\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5931\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n chuy\u00ean gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5931\" class=\"wp-caption-text\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n chuy\u00ean gia<\/figcaption><\/figure>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c giai \u0111o\u1ea1n ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 h\u1ea1ng m\u1ee5c n\u00e0o. MAN &#8211; Master Accountant Network \u00e1p d\u1ee5ng quy tr\u00ecnh 3 giai \u0111o\u1ea1n k\u1ebft h\u1ee3p gi\u1eefa ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 kh\u1ea3o s\u00e1t hi\u1ec7n tr\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Chuan_bi_va_khao_sat_thuc_dia\"><\/span><b>Giai \u0111o\u1ea1n 1: Chu\u1ea9n b\u1ecb v\u00e0 kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n n\u00e0y, \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd thu th\u1eadp h\u1ed3 s\u01a1 ph\u00e1p l\u00fd t\u1ed5ng th\u1ec3 c\u1ee7a d\u1ef1 \u00e1n. C\u00e1c chuy\u00ean gia s\u1ebd t\u00ecm hi\u1ec3u v\u1ec1 quy m\u00f4 d\u1ef1 \u00e1n, c\u00e1c g\u00f3i th\u1ea7u v\u00e0 danh s\u00e1ch nh\u00e0 th\u1ea7u tham gia. Vi\u1ec7c kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean h\u00ecnh dung r\u00f5 n\u00e9t v\u1ec1 c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh so v\u1edbi b\u1ea3n v\u1ebd thi\u1ebft k\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc n\u00e0y c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c khu v\u1ef1c r\u1ee7i ro cao, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c h\u1ea1ng m\u1ee5c khu\u1ea5t, ph\u1ea7n ng\u1ea7m ho\u1eb7c c\u00e1c thay \u0111\u1ed5i thi\u1ebft k\u1ebf trong qu\u00e1 tr\u00ecnh thi c\u00f4ng. Ch\u00fang t\u00f4i th\u01b0\u1eddng t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ed1i chi\u1ebfu hi\u1ec7n tr\u1ea1ng v\u1edbi bi\u00ean b\u1ea3n nghi\u1ec7m thu danh m\u1ee5c thi\u1ebft b\u1ecb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh hi\u1ec7n h\u1eefu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_toan_chi_tiet\"><\/span><b>Giai \u0111o\u1ea1n 2: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n chi\u1ebfm nhi\u1ec1u th\u1eddi gian nh\u1ea5t, bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra chi ti\u1ebft c\u00e1c nh\u00f3m chi ph\u00ed ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ed3 s\u01a1 ph\u00e1p l\u00fd: T\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng, h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0: \u0110\u1ed1i chi\u1ebfu s\u1ed1 v\u1ed1n \u0111\u00e3 c\u1ea5p ph\u00e1t, thanh to\u00e1n qua t\u1eebng n\u0103m v\u1edbi s\u1ed1 v\u1ed1n th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n chi ph\u00ed x\u00e2y l\u1eafp: R\u00e0 so\u00e1t kh\u1ed1i l\u01b0\u1ee3ng quy\u1ebft to\u00e1n so v\u1edbi b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng v\u00e0 nh\u1eadt k\u00fd thi c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n chi ph\u00ed thi\u1ebft b\u1ecb: Ki\u1ec3m tra ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u, h\u00f3a \u0111\u01a1n mua h\u00e0ng v\u00e0 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a c\u1ea5u h\u00ecnh thi\u1ebft b\u1ecb.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>Giai \u0111o\u1ea1n 3: T\u1ed5ng h\u1ee3p v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c ki\u1ec3m tra, \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c sai s\u00f3t v\u00e0 trao \u0111\u1ed5i v\u1edbi Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 nh\u00e0 th\u1ea7u. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 th\u1ed1ng nh\u1ea5t v\u1ec1 s\u1ed1 li\u1ec7u d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cu\u1ed1i c\u00f9ng s\u1ebd l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 tr\u00ecnh c\u01a1 quan ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_kiem_toan_chi_tiet_cac_hang_muc_chi_phi\"><\/span><b>N\u1ed9i dung ki\u1ec3m to\u00e1n chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e0i to\u00e1n kh\u00f3 trong ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 l\u00e0m sao ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c &#8220;chi ph\u00ed \u1ea9n&#8221; trong c\u00e1c m\u1ee5c chi ph\u00ed kh\u00e1c v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu\"><\/span><b>Ki\u1ec3m to\u00e1n chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN l\u01b0u \u00fd r\u1eb1ng \u0111\u00e2y l\u00e0 ph\u1ea7n d\u1ec5 ph\u00e1t sinh r\u1ee7i ro ph\u00e1p l\u00fd nh\u1ea5t. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch chi tr\u1ea3 th\u1ef1c t\u1ebf v\u1edbi ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi d\u00e2n. S\u1ef1 sai l\u1ec7ch trong di\u1ec7n t\u00edch \u0111\u1ea5t ho\u1eb7c lo\u1ea1i \u0111\u1ea5t b\u1ed3i th\u01b0\u1eddng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng khi\u1ebfu n\u1ea1i k\u00e9o d\u00e0i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_xay_dung_va_lap_dat_thiet_bi\"><\/span><b>Ki\u1ec3m to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng v\u00e0 l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n x\u00e2y d\u1ef1ng, tr\u1ecdng t\u00e2m l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ecbnh m\u1ee9c. V\u00ed d\u1ee5, vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c c\u1ea5p ph\u1ed1i b\u00ea t\u00f4ng kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng ho\u1eb7c \u00e1p gi\u00e1 v\u1eadt li\u1ec7u cao h\u01a1n th\u00f4ng b\u00e1o gi\u00e1 c\u1ee7a S\u1edf X\u00e2y d\u1ef1ng l\u00e0 nh\u1eefng l\u1ed7i \u0111i\u1ec3n h\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 ph\u1ea7n thi\u1ebft b\u1ecb, c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m v\u00e0 chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed. Nhi\u1ec1u d\u1ef1 \u00e1n th\u01b0\u1eddng b\u1ecf qu\u00ean vi\u1ec7c kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c t\u00ednh tr\u00f9ng chi ph\u00ed l\u01b0u kho b\u00e3i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_trong_bao_cao_quyet_toan_du_an\"><\/span><b>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong su\u1ed1t h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN \u0111\u00e3 \u0111\u00fac k\u1ebft \u0111\u01b0\u1ee3c nh\u1eefng sai s\u00f3t mang t\u00ednh h\u1ec7 th\u1ed1ng m\u00e0 h\u1ea7u nh\u01b0 d\u1ef1 \u00e1n n\u00e0o c\u0169ng g\u1eb7p ph\u1ea3i. Vi\u1ec7c nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c l\u1ed7i n\u00e0y gi\u00fap Ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai l\u1ec7ch kh\u1ed1i l\u01b0\u1ee3ng:<\/b><span style=\"font-weight: 400;\"> T\u00ednh to\u00e1n th\u1eeba kh\u1ed1i l\u01b0\u1ee3ng do kh\u00f4ng tr\u1eeb c\u00e1c kho\u1ea3ng tr\u1ed1ng (trong x\u00e2y g\u1ea1ch, b\u00ea t\u00f4ng) ho\u1eb7c t\u00ednh tr\u00f9ng kh\u1ed1i l\u01b0\u1ee3ng gi\u1eefa c\u00e1c g\u00f3i th\u1ea7u gi\u00e1p ranh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6a19\u6e96\u306b\u8aa4\u308a\u304c\u3042\u308a\u307e\u3059:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng m\u00e3 \u0111\u1ecbnh m\u1ee9c c\u1ee7a c\u00f4ng t\u00e1c th\u1ee7 c\u00f4ng cho c\u00f4ng t\u00e1c th\u1ef1c hi\u1ec7n b\u1eb1ng m\u00e1y, ho\u1eb7c d\u00f9ng \u0111\u1ecbnh m\u1ee9c cho \u0111\u1ecba h\u00ecnh \u0111\u1ed3ng b\u1eb1ng cho khu v\u1ef1c mi\u1ec1n n\u00fai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7121\u52b9\u306a\u6587\u66f8:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n v\u1eadt li\u1ec7u kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m thi c\u00f4ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu thi\u1ebfu ch\u1eef k\u00fd c\u1ee7a c\u00e1c b\u00ean li\u00ean quan ho\u1eb7c kh\u00f4ng ghi ng\u00e0y th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1ee9t g\u00e3y:<\/b><span style=\"font-weight: 400;\"> Thi\u1ebfu c\u00e1c v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh thi\u1ebft k\u1ebf, d\u1ef1 to\u00e1n b\u1ed5 sung ho\u1eb7c gia h\u1ea1n ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng li\u1ec7t k\u00ea m\u1ed9t s\u1ed1 l\u1ed7i v\u00e0 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u539f\u56e0<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh sai \u0111\u1ed9 d\u1ed1c, cao \u0111\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebfu s\u00f3t trong \u0111o \u0111\u1ea1c ho\u00e0n c\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eeba kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e0o \u0111\u1eafp t\u1eeb 3-7%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn m\u00e1c b\u00ea t\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ki\u1ec3m tra ch\u1ee9ng ch\u1ec9 v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u1eeb 50-200 tri\u1ec7u\/h\u1ea1ng m\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sai \u0111\u01a1n gi\u00e1 nh\u00e2n c\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ch\u1eadm v\u0103n b\u1ea3n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n t\u0103ng \u1ea3o t\u1eeb 2-4%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN kh\u00f4ng ch\u1ec9 cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng<\/span><\/a><span style=\"font-weight: 400;\"> c\u01a1 b\u1ea3n thu\u1ea7n t\u00fay. Ch\u00fang t\u00f4i \u0111em \u0111\u1ebfn m\u1ed9t gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro to\u00e0n di\u1ec7n. \u0110\u1ed9i ng\u0169 c\u1ee7a ch\u00fang t\u00f4i bao g\u1ed3m c\u00e1c Ki\u1ec3m to\u00e1n vi\u00ean (CPA), K\u1ef9 s\u01b0 x\u00e2y d\u1ef1ng v\u00e0 Chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 c\u00e1c sai s\u00f3t v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1 tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n kh\u00e1ch h\u00e0ng gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc \u0111o\u00e0n thanh tra, ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n qu\u1ed1c, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c khu v\u1ef1c tr\u1ecdng \u0111i\u1ec3m nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM), B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 Long An. V\u1edbi m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia d\u00e0y d\u1ea1n, MAN t\u1ef1 tin x\u1eed l\u00fd nh\u1eefng d\u1ef1 \u00e1n c\u00f3 c\u1ea5u tr\u00fac ph\u1ee9c t\u1ea1p nh\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_ve_rui_ro_thue_trong_xay_dung\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 r\u1ee7i ro thu\u1ebf trong x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 m\u1ed9t chuy\u00ean gia c\u00f3 h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, MAN mu\u1ed1n nh\u1ea5n m\u1ea1nh r\u1eb1ng r\u1ee7i ro thu\u1ebf trong ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u01b0\u1eddng b\u1ecb coi nh\u1eb9. C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng t\u1eadp trung v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp m\u00e0 qu\u00ean m\u1ea5t r\u1eb1ng vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf lo\u1ea1i tr\u1eeb chi ph\u00ed kh\u1ea5u hao sau n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8220;M\u1eb9o&#8221; ngh\u1ec1 nghi\u1ec7p cho c\u00e1c Ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 h\u00e3y thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ngay t\u1eeb khi kh\u1edfi c\u00f4ng. Vi\u1ec7c thu th\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111i \u0111\u00f4i v\u1edbi nh\u1eadt k\u00fd thi c\u00f4ng t\u1eebng ng\u00e0y. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network lu\u00f4n khuy\u1ebfn ngh\u1ecb kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1eebng giai \u0111o\u1ea1n (ki\u1ec3m to\u00e1n cu\u1ed1n chi\u1ebfu) thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh m\u1edbi b\u1eaft \u0111\u1ea7u thu\u00ea <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">. \u0110i\u1ec1u n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n sai s\u00f3t ngay l\u1eadp t\u1ee9c v\u00e0 c\u00f3 ph\u01b0\u01a1ng \u00e1n s\u1eeda ch\u1eefa h\u1ed3 s\u01a1 k\u1ecbp th\u1eddi.<\/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;\">Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 &#8220;ch\u1ed1t ch\u1eb7n&#8221; cu\u1ed1i c\u00f9ng \u0111\u1ec3 b\u1ea3o v\u1ec7 ngu\u1ed3n v\u1ed1n v\u00e0 s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd c\u1ee7a Ch\u1ee7 \u0111\u1ea7u t\u01b0. Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean gi\u00e1 ph\u00ed m\u00e0 ph\u1ea3i d\u1ef1a tr\u00ean kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn v\u00e0 kh\u1ea3 n\u0103ng am hi\u1ec3u k\u1ef9 thu\u1eadt s\u00e2u s\u1eafc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd doanh nghi\u1ec7p. Ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c th\u00f4ng qua vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 minh b\u1ea1ch h\u00f3a m\u1ecdi con s\u1ed1. \u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nh\u1ecf trong h\u1ed3 s\u01a1 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u00e0nh qu\u1ea3 c\u1ee7a c\u1ea3 m\u1ed9t c\u00f4ng tr\u00ecnh l\u1edbn. H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u nh\u1ea5t.<\/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_xay_dung_co_ban\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/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=\"Du_an_nao_bat_buoc_phai_thuc_hien_kiem_toan_xay_dung_co_ban\"><\/span>D\u1ef1 \u00e1n n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, v\u1ed1n Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch t\u1eeb nh\u00f3m A, B, C \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.                    <\/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_xay_dung_thuong_keo_dai_bao_lau\"><\/span>Th\u1eddi gian th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng th\u01b0\u1eddng k\u00e9o d\u00e0i bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u00f9y v\u00e0o quy m\u00f4 d\u1ef1 \u00e1n, th\u00f4ng th\u01b0\u1eddng m\u1ea5t t\u1eeb 30 \u0111\u1ebfn 90 ng\u00e0y. Tuy nhi\u00ean, n\u1ebfu h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp khoa h\u1ecdc theo t\u01b0 v\u1ea5n c\u1ee7a MAN, th\u1eddi gian c\u00f3 th\u1ec3 r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3.                    <\/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_thue_dich_vu_kiem_toan_xay_dung_co_ban_duoc_tinh_the_nao\"><\/span>Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u00ed ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec1 ngh\u1ecb, tu\u00e2n th\u1ee7 theo khung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c th\u1ecfa thu\u1eadn d\u1ef1a tr\u00ean \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a d\u1ef1 \u00e1n.                    <\/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=\"Kiem_toan_doc_lap_co_thay_the_duoc_kiem_toan_Nha_nuoc_khong\"><\/span>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 Ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1. Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1ea5t l\u01b0\u1ee3ng s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc thu\u1eadn l\u1ee3i h\u01a1n.                    <\/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=\"Toi_nen_lam_gi_neu_nha_thau_khong_hop_tac_cung_cap_ho_so_hoan_cong\"><\/span>T\u00f4i n\u00ean l\u00e0m g\u00ec n\u1ebfu nh\u00e0 th\u1ea7u kh\u00f4ng h\u1ee3p t\u00e1c cung c\u1ea5p h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n \u0111\u01b0a \u0111i\u1ec1u kho\u1ea3n v\u1ec1 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p h\u1ed3 s\u01a1 v\u00e0 ph\u1ed1i h\u1ee3p ki\u1ec3m to\u00e1n v\u00e0o h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp ngay t\u1eeb \u0111\u1ea7u. MAN c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n c\u00e1c \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho b\u1ea1n.                    <\/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\": \"D\u1ef1 \u00e1n n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, v\u1ed1n Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch t\u1eeb nh\u00f3m A, B, C \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.\"\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 x\u00e2y d\u1ef1ng 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 v\u00e0o quy m\u00f4 d\u1ef1 \u00e1n, th\u00f4ng th\u01b0\u1eddng m\u1ea5t t\u1eeb 30 \u0111\u1ebfn 90 ng\u00e0y. Tuy nhi\u00ean, n\u1ebfu h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp khoa h\u1ecdc theo t\u01b0 v\u1ea5n c\u1ee7a MAN, th\u1eddi gian c\u00f3 th\u1ec3 r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3.\"\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 thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh 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 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u1ec1 ngh\u1ecb, tu\u00e2n th\u1ee7 theo khung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c th\u1ecfa thu\u1eadn d\u1ef1a tr\u00ean \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a d\u1ef1 \u00e1n.\"\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\": \"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 Ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1. Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1ea5t l\u01b0\u1ee3ng s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc thu\u1eadn l\u1ee3i h\u01a1n.\"\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\": \"T\u00f4i n\u00ean l\u00e0m g\u00ec n\u1ebfu nh\u00e0 th\u1ea7u kh\u00f4ng h\u1ee3p t\u00e1c cung c\u1ea5p h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n \u0111\u01b0a \u0111i\u1ec1u kho\u1ea3n v\u1ec1 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p h\u1ed3 s\u01a1 v\u00e0 ph\u1ed1i h\u1ee3p ki\u1ec3m to\u00e1n v\u00e0o h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp ngay t\u1eeb \u0111\u1ea7u. MAN c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n c\u00e1c \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho b\u1ea1n.\"\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 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n nay kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh t\u00ednh ph\u00e1p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3 kinh t\u1ebf c\u1ee7a d\u1ef1 \u00e1n. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo c\u00e1c Ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t, vi\u1ec7c th\u1ea5u hi\u1ec3u b\u1ea3n ch\u1ea5t ki\u1ec3m to\u00e1n tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi Ch\u1ee7 \u0111\u1ea7u t\u01b0. T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa kh\u1ed1i l\u01b0\u1ee3ng thi [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5930,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-5928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiem-toan-xay-dung-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5928","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=5928"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5928\/revisions"}],"predecessor-version":[{"id":5934,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5928\/revisions\/5934"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5930"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}