{"id":5953,"date":"2026-05-19T16:45:11","date_gmt":"2026-05-19T09:45:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5953"},"modified":"2026-05-20T09:09:47","modified_gmt":"2026-05-20T02:09:47","slug":"dich-vu-kiem-toan-xay-dung-co-ban","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u1ef1a ch\u1ecdn \u0111\u1ec3 x\u00e1c minh t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo tinh th\u1ea7n c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-254-2025-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-674480.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-91-2025-TT-BTC-he-thong-mau-bieu-su-dung-trong-cong-tac-quyet-toan-674609.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n m\u00e0 c\u00f2n l\u00e0 t\u1ea5m l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<p>Qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 c\u00e1c d\u1ef1 \u00e1n l\u1edbn \u0111\u00f2i h\u1ecfi \u0111\u1ed9 ch\u00ednh x\u00e1c cao trong b\u00f3c t\u00e1ch kh\u1ed1i l\u01b0\u1ee3ng, \u00e1p \u0111\u1ecbnh m\u1ee9c, \u0111\u01a1n gi\u00e1 v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed. N\u1ebfu thi\u1ebfu \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n am hi\u1ec3u th\u1ef1c ti\u1ec5n v\u00e0 r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ec5 g\u1eb7p t\u00ecnh tr\u1ea1ng ch\u1eadm gi\u1ea3i ng\u00e2n, h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed l\u1edbn khi thanh tra. Hi\u1ec3u r\u00f5 nh\u1eefng kh\u00f3 kh\u0103n \u0111\u00f3, MAN mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n to\u00e0n di\u1ec7n, \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc, t\u1ed1i \u01b0u h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ea9y nhanh qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n.<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Tom_tat_trong_tam_ve_dich_vu_kiem_toan_xay_dung_co_ban\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Tai_sao_du_an_hoan_thanh_bat_buoc_phai_su_dung_dich_vu_kiem_toan_xay_dung_co_ban\" >T\u1ea1i sao d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Co_so_phap_ly_bat_buoc_doi_voi_cac_du_an_hien_nay\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n hi\u1ec7n nay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Nhung_rui_ro_tai_chinh_va_nguy_co_bi_xuat_toan_chi_phi\" >Nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 nguy c\u01a1 b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Quy_dinh_phap_luat_moi_nhat_ve_kiem_toan_xay_dung_co_ban_gom_nhung_gi\" >Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Khung_phap_ly_hien_hanh_ap_dung_cho_cong_tac_quyet_toan\" >Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Thoi_han_lap_va_phe_duyet_quyet_toan_theo_quy_dinh_moi\" >Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_xay_dung_co_ban_gom_cac_buoc_nao\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m c\u00e1c b\u01b0\u1edbc n\u00e0o?<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Buoc_1_Chuan_bi_kiem_toan_va_thu_thap_thong_tin_ban_dau\" >B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n v\u00e0 thu th\u1eadp th\u00f4ng tin ban \u0111\u1ea7u<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Buoc_2_Kiem_tra_tinh_phap_ly_cua_viec_dau_tu_xay_dung\" >B\u01b0\u1edbc 2: Ki\u1ec3m tra t\u00ednh ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Buoc_3_Kiem_toan_chi_tiet_gia_tri_quyet_toan_phan_xay_lap\" >B\u01b0\u1edbc 3: Ki\u1ec3m to\u00e1n chi ti\u1ebft gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n ph\u1ea7n x\u00e2y l\u1eafp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Buoc_4_Kiem_toan_gia_tri_quyet_toan_phan_thiet_bi\" >B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n ph\u1ea7n thi\u1ebft b\u1ecb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Buoc_5_Kiem_toan_gia_tri_quyet_toan_chi_phi_khac\" >B\u01b0\u1edbc 5: Ki\u1ec3m to\u00e1n gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n chi ph\u00ed kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Buoc_6_Tong_hop_so_lieu_lap_du_thao_va_phat_hanh_bao_cao_kiem_toan\" >B\u01b0\u1edbc 6: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, l\u1eadp d\u1ef1 th\u1ea3o v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Nhung_rui_ro_xuat_toan_pho_bien_chu_dau_tu_thuong_gap_phai_la_gi\" >Nh\u1eefng r\u1ee7i ro xu\u1ea5t to\u00e1n ph\u1ed5 bi\u1ebfn ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng g\u1eb7p ph\u1ea3i l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Sai_sot_trong_viec_boc_tach_khoi_luong_xay_lap\" >Sai s\u00f3t trong vi\u1ec7c b\u00f3c t\u00e1ch kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Rui_ro_ve_tinh_hop_le_cua_hoa_don_chung_tu_va_quan_tri_rui_ro_thue\" >R\u1ee7i ro v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Bang_gia_dich_vu_kiem_toan_xay_dung_co_ban_chi_tiet_tai_MAN\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chi ti\u1ebft t\u1ea1i MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Cac_yeu_to_anh_huong_truc_tiep_den_phi_dich_vu\" >C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u00ed d\u1ecbch v\u1ee5<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Bang_phi_dich_vu_kiem_toan_xay_dung_co_ban_theo_quy_mo_dau_tu\" >B\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy m\u00f4 \u0111\u1ea7u t\u01b0<\/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\/dich-vu-kiem-toan-xay-dung-co-ban\/#Cac_khoan_chi_phi_di_kem_va_chinh_sach_thanh_toan\" >C\u00e1c kho\u1ea3n chi ph\u00ed \u0111i k\u00e8m v\u00e0 ch\u00ednh s\u00e1ch thanh to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Giai_phap_kiem_toan_du_an_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n t\u1eeb MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Diem_manh_vuot_troi_cua_thuong_hieu_MAN\" >\u0110i\u1ec3m m\u1ea1nh v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a th\u01b0\u01a1ng hi\u1ec7u MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Dia_ban_phuc_vu_cua_MAN\" >\u0110\u1ecba b\u00e0n ph\u1ee5c v\u1ee5 c\u1ee7a MAN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Case_Study_Thanh_cong_tu_dich_vu_kiem_toan_xay_dung_co_ban_cua_MAN\" >Case Study: Th\u00e0nh c\u00f4ng t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Boi_canh_du_an_cua_khach_hang\" >B\u1ed1i c\u1ea3nh d\u1ef1 \u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Giai_phap_va_ket_qua_dat_duoc_tu_to_chuyen_gia_MAN\" >Gi\u1ea3i ph\u00e1p v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 chuy\u00ean gia MAN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_xay_dung_co_ban\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Thoi_han_nop_bao_cao_quyet_toan_du_an_hoan_thanh_theo_Nghi_dinh_2542025ND-CP_la_bao_lau\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP l\u00e0 bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Khi_nao_du_an_bat_buoc_phai_thue_dich_vu_kiem_toan_xay_dung_co_ban_doc_lap\" >Khi n\u00e0o d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Su_khac_biet_giua_kiem_toan_xay_dung_co_ban_va_kiem_toan_bao_cao_tai_chinh_hang_nam_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-co-ban\/#Doanh_nghiep_can_chuan_bi_ho_so_gi_cho_cong_tac_kiem_toan_quyet_toan\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec cho c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_dich_vu_kiem_toan_xay_dung_co_ban\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9a\u7fa9\u3059\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp do c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u1eb1m x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> X\u00e1c minh chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf, ng\u0103n ng\u1eeba th\u1ea5t tho\u00e1t, lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed sai \u0111\u1ecbnh m\u1ee9c v\u00e0 cung c\u1ea5p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 \u0111\u1ea7u t\u01b0, Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, c\u00e1c nh\u00e0 th\u1ea7u tham gia d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, v\u1ed1n nh\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u00f4ng ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn c\u00f3 nhu c\u1ea7u ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m c\u1ea7n th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Ngay sau khi c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, \u0111\u01b0\u1ee3c nghi\u1ec7m thu b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u1ed1n l\u00ean c\u01a1 quan th\u1ea9m tra ph\u00ea duy\u1ec7t.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_du_an_hoan_thanh_bat_buoc_phai_su_dung_dich_vu_kiem_toan_xay_dung_co_ban\"><\/span><b>T\u1ea1i sao d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 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_5957\" aria-describedby=\"caption-attachment-5957\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5957\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-du-an-hoan-thanh-bat-buoc-phai-su-dung-dich-vu-kiem-toan-xay-dung-co-ban.jpg\" alt=\"T\u1ea1i sao d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 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-du-an-hoan-thanh-bat-buoc-phai-su-dung-dich-vu-kiem-toan-xay-dung-co-ban.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-du-an-hoan-thanh-bat-buoc-phai-su-dung-dich-vu-kiem-toan-xay-dung-co-ban-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-du-an-hoan-thanh-bat-buoc-phai-su-dung-dich-vu-kiem-toan-xay-dung-co-ban-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-du-an-hoan-thanh-bat-buoc-phai-su-dung-dich-vu-kiem-toan-xay-dung-co-ban-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-du-an-hoan-thanh-bat-buoc-phai-su-dung-dich-vu-kiem-toan-xay-dung-co-ban-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5957\" class=\"wp-caption-text\">T\u1ea1i sao d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Khi m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh, vi\u1ec7c chuy\u1ec3n ti\u1ebfp t\u1eeb giai \u0111o\u1ea1n thi c\u00f4ng sang giai \u0111o\u1ea1n v\u1eadn h\u00e0nh \u0111\u00f2i h\u1ecfi ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u00e3 chi ra v\u00e0 ghi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho doanh nghi\u1ec7p ho\u1eb7c nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_bat_buoc_doi_voi_cac_du_an_hien_nay\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n hi\u1ec7n nay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP 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, c\u00e1c d\u1ef1 \u00e1n nh\u00f3m A, nh\u00f3m B v\u00e0 nh\u00f3m C c\u00f3 quy m\u00f4 l\u1edbn \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m tra, ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u00f4ng, Th\u00f4ng t\u01b0 27\/2025\/TT-BTC c\u0169ng quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 trong vi\u1ec7c thu\u00ea ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so\u00e1t x\u00e9t to\u00e0n b\u1ed9 chi ph\u00ed x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n<\/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;\"> theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 l\u00e0m ch\u1eadm ti\u1ebfn \u0111\u1ed9 quy\u1ebft to\u00e1n v\u1ed1n m\u00e0 c\u00f2n khi\u1ebfn ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh nghi\u00eam kh\u1eafc. H\u1ec7 qu\u1ea3 l\u00e0 d\u00f2ng v\u1ed1n b\u1ecb \u0111\u1ecdng l\u1ea1i, c\u00e1c nh\u00e0 th\u1ea7u kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 m\u1ed1i quan h\u1ec7 h\u1ee3p t\u00e1c l\u00e2u d\u00e0i gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_tai_chinh_va_nguy_co_bi_xuat_toan_chi_phi\"><\/span><b>Nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 nguy c\u01a1 b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng thanh tra v\u00e0 ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng lu\u00f4n n\u1eb1m trong nh\u00f3m c\u00f3 t\u1ef7 l\u1ec7 r\u1ee7i ro cao. C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m \u00e1p sai \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng, t\u00ednh tr\u00f9ng l\u1eb7p kh\u1ed1i l\u01b0\u1ee3ng, s\u1eed d\u1ee5ng \u0111\u01a1n gi\u00e1 v\u1eadt t\u01b0 kh\u00f4ng \u0111\u00fang v\u1edbi th\u00f4ng b\u00e1o gi\u00e1 c\u1ee7a Li\u00ean s\u1edf T\u00e0i ch\u00ednh &#8211; X\u00e2y d\u1ef1ng, ho\u1eb7c h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng kh\u00f4ng kh\u1edbp v\u1edbi b\u1ea3n v\u1ebd thi\u1ebft k\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-xay-dung-co-ban\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t t\u1eeb s\u1edbm, c\u00e1c sai s\u00f3t n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n khi c\u01a1 quan thanh tra, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0o cu\u1ed9c. L\u00fac n\u00e0y, ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed, ngh\u0129a l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u00e3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. Ch\u1ee7 \u0111\u1ea7u t\u01b0 bu\u1ed9c ph\u1ea3i t\u1ef1 b\u1ecf ti\u1ec1n t\u00fai ra \u0111\u1ec1n b\u00f9 ho\u1eb7c \u0111i \u0111\u00f2i l\u1ea1i ti\u1ec1n t\u1eeb c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5, m\u1ed9t vi\u1ec7c c\u1ef1c k\u1ef3 kh\u00f3 kh\u0103n tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_moi_nhat_ve_kiem_toan_xay_dung_co_ban_gom_nhung_gi\"><\/span><b>Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt nh\u1eb1m h\u1ea1n ch\u1ebf t\u1ed1i \u0111a th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n c\u1ed1t l\u00f5i sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh lu\u00f4n tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_hien_hanh_ap_dung_cho_cong_tac_quyet_toan\"><\/span><b>Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt X\u00e2y d\u1ef1ng v\u00e0 c\u00e1c lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP ng\u00e0y 26\/09\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7 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 (thay th\u1ebf cho Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP c\u0169).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2025\/TT-BTC ng\u00e0y 26\/09\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u s\u1eed d\u1ee5ng trong c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh (t\u1eeb M\u1eabu s\u1ed1 01\/QTDA \u0111\u1ebfn M\u1eabu s\u1ed1 12\/QTDA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 27\/2025\/TT-BTC ng\u00e0y 22\/05\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc ngo\u00e0i v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n n\u00e0y \u0111\u1eb7t ra y\u00eau c\u1ea7u r\u1ea5t cao v\u1ec1 t\u00ednh minh b\u1ea1ch c\u1ee7a s\u1ed1 li\u1ec7u v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 \u0111\u01a1n v\u1ecb 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;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_lap_va_phe_duyet_quyet_toan_theo_quy_dinh_moi\"><\/span><b>Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng d\u1ef1 \u00e1n treo quy\u1ebft to\u00e1n k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m, Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP quy \u0111\u1ecbnh r\u1ea5t chi ti\u1ebft v\u1ec1 th\u1eddi h\u1ea1n t\u1ed1i \u0111a \u0111\u1ec3 c\u00e1c b\u00ean ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n c\u1ee7a m\u00ecnh k\u1ec3 t\u1eeb ng\u00e0y b\u00e0n giao c\u00f4ng tr\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/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 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n ki\u1ec3m to\u00e1n v\u00e0 th\u1ea9m tra quy\u1ebft to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng th\u1eddi gian t\u1ed1i \u0111a \u0111\u1ec3 ph\u00ea duy\u1ec7t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, D\u1ef1 \u00e1n nh\u00f3m A<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 8 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 4 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12 th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n nh\u00f3m B<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 6 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 3 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9 th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n nh\u00f3m C<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 4 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 2 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6 th\u00e1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng s\u1ed1 li\u1ec7u tr\u00ean cho th\u1ea5y \u00e1p l\u1ef1c th\u1eddi gian \u0111\u1ed1i v\u1edbi c\u00e1c ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 r\u1ea5t l\u1edbn. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1eeb s\u1edbm l\u00e0 gi\u1ea3i ph\u00e1p duy nh\u1ea5t gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 k\u1ecbp ti\u1ebfn \u0111\u1ed9 n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_xay_dung_co_ban_gom_cac_buoc_nao\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m c\u00e1c b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5956\" aria-describedby=\"caption-attachment-5956\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5956\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-xay-dung-co-ban-gom-cac-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m c\u00e1c b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-xay-dung-co-ban-gom-cac-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-xay-dung-co-ban-gom-cac-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-xay-dung-co-ban-gom-cac-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-xay-dung-co-ban-gom-cac-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-xay-dung-co-ban-gom-cac-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5956\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m c\u00e1c b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">1\u3064 <\/span><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;\"> chu\u1ea9n h\u00f3a, chuy\u00ean nghi\u1ec7p l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network, quy tr\u00ecnh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n lu\u00f4n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c giai \u0111o\u1ea1n r\u00f5 r\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_kiem_toan_va_thu_thap_thong_tin_ban_dau\"><\/span><b>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n v\u00e0 thu th\u1eadp th\u00f4ng tin ban \u0111\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngay sau khi k\u00fd k\u1ebft <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/hop-dong-kiem-toan\/\"><span style=\"font-weight: 400;\">h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba v\u00e0 thu th\u1eadp to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt, h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n ph\u1ed1i h\u1ee3p cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, thi\u1ebft k\u1ebf b\u1ea3n v\u1ebd thi c\u00f4ng, d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 c\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_tinh_phap_ly_cua_viec_dau_tu_xay_dung\"><\/span><b>B\u01b0\u1edbc 2: Ki\u1ec3m tra t\u00ednh ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd so\u00e1t x\u00e9t s\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. N\u1ed9i dung n\u00e0y bao g\u1ed3m ki\u1ec3m tra th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, vi\u1ec7c tu\u00e2n th\u1ee7 quy ch\u1ebf \u0111\u1ea5u th\u1ea7u, t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd k\u1ebft gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1edbi c\u00e1c nh\u00e0 th\u1ea7u t\u01b0 v\u1ea5n, nh\u00e0 th\u1ea7u thi c\u00f4ng x\u00e2y d\u1ef1ng v\u00e0 nh\u00e0 th\u1ea7u cung c\u1ea5p thi\u1ebft b\u1ecb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_toan_chi_tiet_gia_tri_quyet_toan_phan_xay_lap\"><\/span><b>B\u01b0\u1edbc 3: Ki\u1ec3m to\u00e1n chi ti\u1ebft gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n ph\u1ea7n x\u00e2y l\u1eafp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n vi\u1ec7c chi\u1ebfm nhi\u1ec1u th\u1eddi gian v\u00e0 d\u1ec5 ph\u00e1t sinh sai s\u00f3t nh\u1ea5t trong d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh. C\u00f4ng vi\u1ec7c ki\u1ec3m tra bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng quy\u1ebft to\u00e1n v\u1edbi b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf v\u00e0 h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u01a1n gi\u00e1 thi c\u00f4ng, \u0111\u1ecbnh m\u1ee9c hao ph\u00ed v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng, m\u00e1y thi c\u00f4ng c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m thi c\u00f4ng hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf v\u1edbi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 gi\u00e1 tr\u00fang th\u1ea7u \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 nguy\u00ean nh\u00e2n t\u0103ng gi\u1ea3m chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_toan_gia_tri_quyet_toan_phan_thiet_bi\"><\/span><b>B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n ph\u1ea7n thi\u1ebft b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c, ch\u1ee7ng lo\u1ea1i, xu\u1ea5t x\u1ee9, th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01a1n gi\u00e1 c\u1ee7a c\u00e1c thi\u1ebft b\u1ecb th\u1ef1c t\u1ebf l\u1eafp \u0111\u1eb7t t\u1ea1i c\u00f4ng tr\u00ecnh v\u1edbi h\u1ed3 s\u01a1 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng mua s\u1eafm v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u00e8m theo. \u0110\u1ed3ng th\u1eddi, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c chi ph\u00ed li\u00ean quan nh\u01b0 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n, b\u1ea3o d\u01b0\u1ee1ng, chi ph\u00ed ch\u1ea1y th\u1eed li\u00ean \u0111\u1ed9ng c\u00f3 t\u1ea3i v\u00e0 kh\u00f4ng t\u1ea3i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Kiem_toan_gia_tri_quyet_toan_chi_phi_khac\"><\/span><b>B\u01b0\u1edbc 5: Ki\u1ec3m to\u00e1n gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n chi ph\u00ed kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed kh\u00e1c th\u01b0\u1eddng bao g\u1ed3m chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi ph\u00ed t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t, t\u01b0 v\u1ea5n kh\u1ea3o s\u00e1t thi\u1ebft k\u1ebf, chi ph\u00ed b\u1ea3o hi\u1ec3m c\u00f4ng tr\u00ecnh, chi ph\u00ed r\u00e0 ph\u00e1 bom m\u00ecn v\u00e0 chi ph\u00ed \u0111\u1ec1n b\u00f9 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb chi ti\u00eau v\u00e0 t\u00ednh to\u00e1n l\u1ea1i vi\u1ec7c ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed n\u00e0y cho t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Tong_hop_so_lieu_lap_du_thao_va_phat_hanh_bao_cao_kiem_toan\"><\/span><b>B\u01b0\u1edbc 6: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, l\u1eadp d\u1ef1 th\u1ea3o v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/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 chi ti\u1ebft, \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c ph\u00e1t hi\u1ec7n, l\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 g\u1eedi cho ch\u1ee7 \u0111\u1ea7u t\u01b0. Hai b\u00ean s\u1ebd ti\u1ebfn h\u00e0nh h\u1ecdp th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c n\u1ed9i dung ch\u00eanh l\u1ec7ch, th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u00ed ch\u01b0a h\u1ee3p l\u00fd. Sau khi \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn, c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c g\u1eedi ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 n\u1ed9p l\u00ean c\u01a1 quan ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_xuat_toan_pho_bien_chu_dau_tu_thuong_gap_phai_la_gi\"><\/span><b>Nh\u1eefng r\u1ee7i ro xu\u1ea5t to\u00e1n ph\u1ed5 bi\u1ebfn ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng g\u1eb7p ph\u1ea3i l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network l\u01b0u \u00fd r\u1eb1ng ph\u1ea7n l\u1edbn c\u00e1c sai s\u00f3t d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed khi quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 thi\u1ebfu kinh nghi\u1ec7m c\u1ee7a ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 vi\u1ec7c ki\u1ec3m so\u00e1t l\u1ecfng l\u1ebbo h\u1ed3 s\u01a1 \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_trong_viec_boc_tach_khoi_luong_xay_lap\"><\/span><b>Sai s\u00f3t trong vi\u1ec7c b\u00f3c t\u00e1ch kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u d\u1ef1 \u00e1n khi thanh tra b\u1ecb ph\u00e1t hi\u1ec7n vi\u1ec7c t\u00ednh tr\u00f9ng kh\u1ed1i l\u01b0\u1ee3ng. V\u00ed d\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng b\u00ea t\u00f4ng \u0111\u00e3 bao g\u1ed3m th\u1ec3 t\u00edch chi\u1ebfm ch\u1ed7 c\u1ee7a c\u1ed1t th\u00e9p nh\u01b0ng khi t\u00ednh to\u00e1n nh\u00e0 th\u1ea7u l\u1ea1i kh\u00f4ng tr\u1eeb ra, ho\u1eb7c t\u00ednh l\u1eb7p l\u1ea1i kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e0o \u0111\u1eafp \u0111\u1ea5t \u1edf c\u00e1c h\u1ea1ng m\u1ee5c giao thoa. Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp khi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd d\u00f9ng ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng ph\u1ed1i h\u1ee3p v\u1edbi kinh nghi\u1ec7m th\u1ef1c t\u1ebf \u0111\u1ec3 ph\u00e1t hi\u1ec7n ra nh\u1eefng \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd n\u00e0y tr\u00ean b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tinh_hop_le_cua_hoa_don_chung_tu_va_quan_tri_rui_ro_thue\"><\/span><b>R\u1ee7i ro v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p. Vi\u1ec7c c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba ch\u1ec9 kinh doanh ho\u1eb7c h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o x\u1ea3y ra r\u1ea5t ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, n\u1ebfu ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 th\u1ea7u ph\u1ee5 ngay t\u1eeb kh\u00e2u t\u1ea1m \u1ee9ng, thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, th\u00ec khi quy\u1ebft to\u00e1n v\u1ed1n, c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc s\u1ebd lo\u1ea1i to\u00e0n b\u1ed9 c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y. Vi\u1ec7c n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1ee7 \u0111\u1ea7u t\u01b0 b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 lo\u1ea1i tr\u1eeb chi ph\u00ed quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_xay_dung_co_ban_chi_tiet_tai_MAN\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chi ti\u1ebft t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5954\" aria-describedby=\"caption-attachment-5954\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5954\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bang-gia-dich-vu-kiem-toan-xay-dung-co-ban-chi-tiet-tai-MAN.jpg\" alt=\"B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chi ti\u1ebft t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bang-gia-dich-vu-kiem-toan-xay-dung-co-ban-chi-tiet-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bang-gia-dich-vu-kiem-toan-xay-dung-co-ban-chi-tiet-tai-MAN-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bang-gia-dich-vu-kiem-toan-xay-dung-co-ban-chi-tiet-tai-MAN-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bang-gia-dich-vu-kiem-toan-xay-dung-co-ban-chi-tiet-tai-MAN-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bang-gia-dich-vu-kiem-toan-xay-dung-co-ban-chi-tiet-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5954\" class=\"wp-caption-text\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chi ti\u1ebft t\u1ea1i MAN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Chi <a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/phi-kiem-toan-xay-dung-co-ban\/\">ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a> c\u1ee7a MAN \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng m\u1ed9t c\u00e1ch khoa h\u1ecdc, d\u1ef1a tr\u00ean quy m\u00f4 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n, lo\u1ea1i h\u00ecnh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u. Khung ph\u00ed n\u00e0y tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c quy \u0111\u1ecbnh tham chi\u1ebfu t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, t\u1ed1i \u01b0u chi ph\u00ed cho ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_truc_tiep_den_phi_dich_vu\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u00ed d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed7i d\u1ef1 \u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ec1u c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t. Do \u0111\u00f3, ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n lo\u1ea1i c\u00f4ng tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng tr\u00ecnh d\u00e2n d\u1ee5ng, c\u00f4ng nghi\u1ec7p th\u01b0\u1eddng c\u00f3 m\u1eadt \u0111\u1ed9 thi\u1ebft b\u1ecb v\u00e0 k\u1ebft c\u1ea5u ph\u1ee9c t\u1ea1p h\u01a1n so v\u1edbi c\u00f4ng tr\u00ecnh giao th\u00f4ng ho\u1eb7c h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt \u0111\u01a1n thu\u1ea7n, \u0111\u00f2i h\u1ecfi th\u1eddi gian b\u00f3c t\u00e1ch chi ti\u1ebft h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 l\u01b0\u1ee3ng g\u00f3i th\u1ea7u v\u00e0 nh\u00e0 th\u1ea7u:<\/b><span style=\"font-weight: 400;\"> D\u1ef1 \u00e1n c\u00f3 qu\u00e1 nhi\u1ec1u g\u00f3i th\u1ea7u nh\u1ecf l\u1ebb, nhi\u1ec1u nh\u00e0 th\u1ea7u ph\u1ee5 li\u00ean k\u1ebft s\u1ebd ph\u00e1t sinh kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 c\u00f4ng n\u1ee3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1edbn h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ea1ng th\u00e1i v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u1ed3 s\u01a1 b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp khoa h\u1ecdc, th\u1eddi gian ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn v\u00e0 m\u1ee9c ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i t\u1ed1i \u0111a. Ng\u01b0\u1ee3c l\u1ea1i, d\u1ef1 \u00e1n thi\u1ebfu h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, ch\u1ee9ng t\u1eeb g\u1ed1c b\u1ecb th\u1ea5t l\u1ea1c ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 d\u1ef1ng l\u1ea1i b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng s\u1ebd t\u00ednh th\u00eam chi ph\u00ed ph\u00e1t sinh b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Y\u00eau c\u1ea7u \u0111\u1eb7c bi\u1ec7t v\u1ec1 qu\u1ea3n tr\u1ecb thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u ki\u1ec3m tra s\u00e2u s\u1eafc v\u1ec1 r\u1ee7i ro h\u00f3a \u0111\u01a1n c\u1ee7a h\u1ec7 th\u1ed1ng nh\u00e0 th\u1ea7u ph\u1ee5 ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_phi_dich_vu_kiem_toan_xay_dung_co_ban_theo_quy_mo_dau_tu\"><\/span><b>B\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy m\u00f4 \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n tham kh\u1ea3o t\u1ea1i MAN, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 chi ti\u1ebft theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u1ee7a d\u1ef1 \u00e1n (m\u1ee9c ph\u00ed ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng):<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo quy m\u00f4 \u0111\u1ea7u t\u01b0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.4329%;\"><b>T\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n d\u1ef1 \u00e1n (VND)<\/b><\/td>\n<td style=\"text-align: center; width: 21.8437%;\"><b>T\u1ef7 l\u1ec7 ph\u00ed tham kh\u1ea3o \u0111\u1ed1i v\u1edbi C\u00f4ng tr\u00ecnh D\u00e2n d\u1ee5ng &#8211; C\u00f4ng nghi\u1ec7p (% tr\u00ean gi\u00e1 tr\u1ecb)<\/b><\/td>\n<td style=\"text-align: center; width: 28.2565%;\"><b>T\u1ef7 l\u1ec7 ph\u00ed tham kh\u1ea3o \u0111\u1ed1i v\u1edbi C\u00f4ng tr\u00ecnh Giao th\u00f4ng &#8211; H\u1ea1 t\u1ea7ng (% tr\u00ean gi\u00e1 tr\u1ecb)<\/b><\/td>\n<td style=\"text-align: center; width: 32.3647%;\"><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c cam k\u1ebft t\u1eeb MAN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.4329%;\"><span style=\"font-weight: 400;\">100\u5104\u30c9\u30f3\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: center; width: 21.8437%;\"><span style=\"font-weight: 400;\">0.55% &#8211; 0.85% (T\u1ed1i thi\u1ec3u 35 tri\u1ec7u VN\u0110)<\/span><\/td>\n<td style=\"text-align: center; width: 28.2565%;\"><span style=\"font-weight: 400;\">0.45% &#8211; 0.70% (T\u1ed1i thi\u1ec3u 25 tri\u1ec7u VN\u0110)<\/span><\/td>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, b\u00f3c t\u00e1ch kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n c\u00f4ng chi ti\u1ebft, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb chi ph\u00ed kh\u00e1c, l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u00e0n th\u00e0nh \u0111\u00fang lu\u1eadt.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.4329%;\"><span style=\"font-weight: 400;\">T\u1eeb 10 t\u1ef7 &#8211; d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 21.8437%;\"><span style=\"font-weight: 400;\">0.40% &#8211; 0.55%<\/span><\/td>\n<td style=\"text-align: center; width: 28.2565%;\"><span style=\"font-weight: 400;\">0.32% &#8211; 0.45%<\/span><\/td>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t k\u1ef9 thu\u1eadt x\u00e2y l\u1eafp, ki\u1ec3m tra xu\u1ea5t x\u1ee9 \u0111\u1ecbnh m\u1ee9c thi\u1ebft b\u1ecb, \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n nh\u00e0 th\u1ea7u ph\u1ee5, h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf li\u00ean quan.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.4329%;\"><span style=\"font-weight: 400;\">T\u1eeb 50 t\u1ef7 &#8211; d\u01b0\u1edbi 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 21.8437%;\"><span style=\"font-weight: 400;\">0.28% &#8211; 0.40%<\/span><\/td>\n<td style=\"text-align: center; width: 28.2565%;\"><span style=\"font-weight: 400;\">0.22% &#8211; 0.32%<\/span><\/td>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c h\u1ea1ng m\u1ee5c, t\u01b0 v\u1ea5n t\u1ed1i \u01b0u h\u00f3a r\u1ee7i ro thu\u1ebf d\u00f2ng ti\u1ec1n, h\u1ed7 tr\u1ee3 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc c\u01a1 quan ph\u00ea duy\u1ec7t trong 12 th\u00e1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.4329%;\"><span style=\"font-weight: 400;\">T\u1eeb 100 t\u1ef7 &#8211; d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 21.8437%;\"><span style=\"font-weight: 400;\">0.18% &#8211; 0.28%<\/span><\/td>\n<td style=\"text-align: center; width: 28.2565%;\"><span style=\"font-weight: 400;\">0.14% &#8211; 0.22%<\/span><\/td>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">B\u00e1m s\u00e1t hi\u1ec7n tr\u01b0\u1eddng d\u1ef1 \u00e1n, x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t r\u1ee7i ro ri\u00eang bi\u1ec7t cho t\u1eebng g\u00f3i th\u1ea7u, t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.4329%;\"><span style=\"font-weight: 400;\">5000\u5104\u30c9\u30f3\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center; width: 21.8437%;\"><span style=\"font-weight: 400;\">\u8907\u96d1\u3055\u306b\u57fa\u3065\u304f\u5408\u610f<\/span><\/td>\n<td style=\"text-align: center; width: 28.2565%;\"><span style=\"font-weight: 400;\">\u8907\u96d1\u3055\u306b\u57fa\u3065\u304f\u5408\u610f<\/span><\/td>\n<td style=\"text-align: center; width: 32.3647%;\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3, c\u1eed ki\u1ec3m to\u00e1n vi\u00ean cao c\u1ea5p \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh thi c\u00f4ng v\u00e0 nghi\u1ec7m thu, cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_di_kem_va_chinh_sach_thanh_toan\"><\/span><b>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111i k\u00e8m v\u00e0 ch\u00ednh s\u00e1ch thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed c\u00f4ng t\u00e1c ph\u00ed hi\u1ec7n tr\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n n\u1eb1m ngo\u00e0i khu v\u1ef1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a MAN (TP.HCM, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An), chi ph\u00ed \u0111i l\u1ea1i, \u0103n \u1edf c\u1ee7a \u0111o\u00e0n ki\u1ec3m to\u00e1n t\u1ea1i c\u00f4ng tr\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c hai b\u00ean th\u1ecfa thu\u1eadn c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 (c\u00f3 th\u1ec3 t\u00ednh tr\u1ecdn g\u00f3i ho\u1eb7c thanh to\u00e1n theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u00ednh s\u00e1ch t\u1ea1m \u1ee9ng linh ho\u1ea1t:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng th\u01b0\u1eddng, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i MAN \u0111\u01b0\u1ee3c chia l\u00e0m 3 \u0111\u1ee3t thanh to\u00e1n: \u0110\u1ee3t 1 t\u1ea1m \u1ee9ng 30% \u0111\u1ebfn 40% ngay sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u00e0n giao h\u1ed3 s\u01a1 ban \u0111\u1ea7u; \u0110\u1ee3t 2 thanh to\u00e1n ti\u1ebfp 40% sau khi ho\u00e0n th\u00e0nh c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n hi\u1ec7n tr\u01b0\u1eddng v\u00e0 g\u1eedi d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o; \u0110\u1ee3t 3 thanh to\u00e1n 20% \u0111\u1ebfn 30% c\u00f2n l\u1ea1i sau khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u304a\u898b\u7a4d\u308a\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_toan_du_an_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf uy t\u00edn t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n to\u00e0n di\u1ec7n, gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u00e1o g\u1ee1 m\u1ecdi v\u01b0\u1edbng m\u1eafc, \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p ph\u00e1p cho d\u1ef1 \u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_manh_vuot_troi_cua_thuong_hieu_MAN\"><\/span><b>\u0110i\u1ec3m m\u1ea1nh v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a th\u01b0\u01a1ng hi\u1ec7u MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> MAN s\u1edf h\u1eefu l\u1ef1c l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean, k\u1ef9 s\u01b0 \u0111\u1ecbnh gi\u00e1 x\u00e2y d\u1ef1ng d\u00e0y d\u1eb7n kinh nghi\u1ec7m th\u1ef1c t\u1ebf, t\u1eebng tr\u1ef1c ti\u1ebfp tham gia ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n cho h\u00e0ng tr\u0103m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng, d\u1ef1 \u00e1n FDI v\u00e0 c\u00f4ng tr\u00ecnh c\u00f4ng nghi\u1ec7p quy m\u00f4 l\u1edbn t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a MAN n\u1eb1m \u1edf kh\u1ea3 n\u0103ng k\u1ebft h\u1ee3p nhu\u1ea7n nhuy\u1ec5n gi\u1eefa k\u1ef9 thu\u1eadt ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 r\u00e0 so\u00e1t kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o c\u00e1c r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cam k\u1ebft tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd r\u00f5 r\u00e0ng:<\/b><span style=\"font-weight: 400;\"> MAN cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng ch\u1ee7 \u0111\u1ea7u t\u01b0 trong su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u00e1c c\u01a1 quan thanh tra, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dia_ban_phuc_vu_cua_MAN\"><\/span><b>\u0110\u1ecba b\u00e0n ph\u1ee5c v\u1ee5 c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c. Ch\u00fang t\u00f4i c\u00f3 c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u00fac tr\u1ef1c t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n \u0111\u1eafc \u0111\u1ecba nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM), t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf tr\u1ecdng \u0111i\u1ec3m ph\u00eda B\u1eafc \u0111\u1ec3 k\u1ecbp th\u1eddi h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng nhanh ch\u00f3ng nh\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Thanh_cong_tu_dich_vu_kiem_toan_xay_dung_co_ban_cua_MAN\"><\/span><b>Case Study: Th\u00e0nh c\u00f4ng t\u1eeb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ea1n h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 ch\u00fang t\u00f4i mang l\u1ea1i, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft m\u1ed9t tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf m\u00e0 MAN \u0111\u00e3 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd th\u00e0nh c\u00f4ng cho \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh_du_an_cua_khach_hang\"><\/span><b>B\u1ed1i c\u1ea3nh d\u1ef1 \u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m ngo\u00e1i, MAN th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cho d\u1ef1 \u00e1n nh\u00e0 m\u00e1y FDI t\u1ea1i B\u00ecnh D\u01b0\u01a1ng v\u1edbi t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 h\u01a1n 120 t\u1ef7 \u0111\u1ed3ng. D\u1ef1 \u00e1n \u0111\u00e3 v\u1eadn h\u00e0nh th\u1eed nghi\u1ec7m nh\u01b0ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u1ed1n b\u1ecb t\u1eafc ngh\u1ebdn g\u1ea7n 9 th\u00e1ng. Nguy\u00ean nh\u00e2n l\u00e0 do ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u ch\u00ednh ch\u01b0a th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u00f2n g\u1eb7p v\u01b0\u1edbng m\u1eafc l\u1edbn v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi g\u00f3i thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_va_ket_qua_dat_duoc_tu_to_chuyen_gia_MAN\"><\/span><b>Gi\u1ea3i ph\u00e1p v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 chuy\u00ean gia MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi ti\u1ebfp qu\u1ea3n d\u1ef1 \u00e1n, t\u1ed5 chuy\u00ean gia c\u1ee7a MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 nhanh ch\u00f3ng th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> Ti\u1ebfn h\u00e0nh \u0111o \u0111\u1ea1c, \u0111\u1ed1i chi\u1ebfu l\u1ea1i to\u00e0n b\u1ed9 b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng c\u1ee7a h\u1ea1ng m\u1ee5c nh\u00e0 x\u01b0\u1edfng ch\u00ednh v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf. MAN \u0111\u00e3 ph\u00e1t hi\u1ec7n nh\u00e0 th\u1ea7u t\u00ednh tr\u00f9ng l\u1eb7p kh\u1ed1i l\u01b0\u1ee3ng c\u1ed1t th\u00e9p v\u00e0 \u0111\u00e0o \u0111\u1ea5t tr\u1ecb gi\u00e1 g\u1ea7n 1.8 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd r\u1ee7i ro thu\u1ebf nh\u00e0 th\u1ea7u:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ee7a MAN \u0111\u00e3 tr\u1ef1c ti\u1ebfp r\u00e0 so\u00e1t l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng mua s\u1eafm thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u (\u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng CIF k\u1ebft h\u1ee3p d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t, v\u1eadn h\u00e0nh trong n\u01b0\u1edbc). Ch\u00fang t\u00f4i \u0111\u00e3 t\u01b0 v\u1ea5n ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, tr\u00e1nh nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 truy thu thu\u1ebf h\u01a1n 1.2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed7 tr\u1ee3 \u0111\u00e0m ph\u00e1n th\u00e0nh c\u00f4ng:<\/b><span style=\"font-weight: 400;\"> MAN \u0111\u00f3ng vai tr\u00f2 trung gian \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c ba b\u00ean gi\u1eefa Ch\u1ee7 \u0111\u1ea7u t\u01b0 &#8211; Nh\u00e0 th\u1ea7u ch\u00ednh &#8211; Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng c\u00e1c sai l\u1ec7ch d\u1ef1a tr\u00ean c\u01a1 s\u1edf \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt r\u00f5 r\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do MAN ph\u00e1t h\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean \u0111\u1ed3ng thu\u1eadn k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu d\u1ee9t \u0111i\u1ec3m c\u00f4ng n\u1ee3. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n sau \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd ph\u00ea duy\u1ec7t th\u00e0nh c\u00f4ng ch\u1ec9 trong v\u00f2ng 3 th\u00e1ng, gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 gi\u1ea3i t\u1ecfa \u0111\u01b0\u1ee3c d\u00f2ng v\u1ed1n b\u1ecb ngh\u1ebdn v\u00e0 y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/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;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t gi\u00fap c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n b\u1ea3o \u0111\u1ea3m t\u00ednh h\u1ee3p ph\u00e1p, trung th\u1ef1c c\u1ee7a chi ph\u00ed \u0111\u1ea7u t\u01b0, \u0111\u1ed3ng th\u1eddi r\u00fat ng\u1eafn t\u1ed1i \u0111a th\u1eddi gian ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng h\u1ee3p t\u00e1c v\u1edbi m\u1ed9t <\/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;\"> \u0111\u1ed9c l\u1eadp uy t\u00edn t\u1eeb s\u1edbm kh\u00f4ng ch\u1ec9 ng\u0103n ng\u1eeba nguy c\u01a1 b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, t\u00e0i ch\u00ednh theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng chu\u1ea9n b\u1ecb ho\u00e0n th\u00e0nh v\u00e0 mu\u1ed1n t\u00ecm ki\u1ebfm m\u1ed9t gi\u1ea3i ph\u00e1p quy\u1ebft to\u00e1n an to\u00e0n, minh b\u1ea1ch, h\u00e3y l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a MAN. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u00f9ng s\u1ef1 am hi\u1ec3u t\u01b0\u1eddng t\u1eadn v\u1ec1 h\u1ec7 th\u1ed1ng lu\u1eadt thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN t\u1ef1 h\u00e0o l\u00e0 ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh \u0111\u00e1ng tin c\u1eady c\u00f9ng b\u1ea1n b\u1ea3o v\u1ec7 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Li\u00ean h\u1ec7 ngay v\u1edbi MAN h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft!<\/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_dich_vu_kiem_toan_xay_dung_co_ban\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 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=\"Thoi_han_nop_bao_cao_quyet_toan_du_an_hoan_thanh_theo_Nghi_dinh_2542025ND-CP_la_bao_lau\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP l\u00e0 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\tTheo \u0110i\u1ec1u 47 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP, th\u1eddi h\u1ea1n l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh t\u00ednh t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a c\u00f4ng tr\u00ecnh v\u00e0o s\u1eed d\u1ee5ng l\u00e0: kh\u00f4ng qu\u00e1 8 th\u00e1ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia v\u00e0 nh\u00f3m A; kh\u00f4ng qu\u00e1 6 th\u00e1ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m B; v\u00e0 kh\u00f4ng qu\u00e1 4 th\u00e1ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m C.                    <\/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 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh theo h\u01b0\u1edbng d\u1eabn chung c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ho\u1eb7c \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u1ef1c ti\u1ebfp gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p, s\u1ed1 l\u01b0\u1ee3ng h\u1ea1ng m\u1ee5c v\u00e0 quy m\u00f4 c\u1ee7a d\u1ef1 \u00e1n \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=\"Khi_nao_du_an_bat_buoc_phai_thue_dich_vu_kiem_toan_xay_dung_co_ban_doc_lap\"><\/span>Khi n\u00e0o d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 c\u00e1c d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 l\u1edbn s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n l\u00ean c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n t\u01b0 nh\u00e2n, vi\u1ec7c ki\u1ec3m to\u00e1n l\u00e0 t\u1ef1 nguy\u1ec7n nh\u01b0ng v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 b\u00e0n giao t\u00e0i s\u1ea3n minh b\u1ea1ch.                    <\/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=\"Su_khac_biet_giua_kiem_toan_xay_dung_co_ban_va_kiem_toan_bao_cao_tai_chinh_hang_nam_la_gi\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, doanh thu, chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. Trong khi \u0111\u00f3, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111i s\u00e2u v\u00e0o vi\u1ec7c ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a chi ph\u00ed \u0111\u1ea7u t\u01b0 cho m\u1ed9t c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi ho\u00e0n th\u00e0nh, ki\u1ec3m tra chi ti\u1ebft \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng, kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n c\u00f4ng v\u00e0 \u0111\u01a1n gi\u00e1 v\u1eadt t\u01b0 c\u1ee7a t\u1eebng g\u00f3i th\u1ea7u c\u1ee5 th\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=\"Doanh_nghiep_can_chuan_bi_ho_so_gi_cho_cong_tac_kiem_toan_quyet_toan\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec cho c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n?<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 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n (quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, ph\u00ea duy\u1ec7t thi\u1ebft k\u1ebf, d\u1ef1 to\u00e1n, v\u0103n b\u1ea3n \u0111\u1ea5u th\u1ea7u...), h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt (b\u1ea3n v\u1ebd thi c\u00f4ng, b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, c\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng) v\u00e0 h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh (h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo d\u00f5i ngu\u1ed3n v\u1ed1n v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n).                    <\/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\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP l\u00e0 bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0110i\u1ec1u 47 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP, th\u1eddi h\u1ea1n l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh t\u00ednh t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a c\u00f4ng tr\u00ecnh v\u00e0o s\u1eed d\u1ee5ng l\u00e0: kh\u00f4ng qu\u00e1 8 th\u00e1ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia v\u00e0 nh\u00f3m A; kh\u00f4ng qu\u00e1 6 th\u00e1ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m B; v\u00e0 kh\u00f4ng qu\u00e1 4 th\u00e1ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m C.\"\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 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh theo h\u01b0\u1edbng d\u1eabn chung c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ho\u1eb7c \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u1ef1c ti\u1ebfp gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p, s\u1ed1 l\u01b0\u1ee3ng h\u1ea1ng m\u1ee5c v\u00e0 quy m\u00f4 c\u1ee7a d\u1ef1 \u00e1n \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\": \"Khi n\u00e0o d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 c\u00e1c d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 l\u1edbn s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n l\u00ean c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n t\u01b0 nh\u00e2n, vi\u1ec7c ki\u1ec3m to\u00e1n l\u00e0 t\u1ef1 nguy\u1ec7n nh\u01b0ng v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 b\u00e0n giao t\u00e0i s\u1ea3n minh b\u1ea1ch.\"\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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, doanh thu, chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. Trong khi \u0111\u00f3, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111i s\u00e2u v\u00e0o vi\u1ec7c ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a chi ph\u00ed \u0111\u1ea7u t\u01b0 cho m\u1ed9t c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi ho\u00e0n th\u00e0nh, ki\u1ec3m tra chi ti\u1ebft \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng, kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n c\u00f4ng v\u00e0 \u0111\u01a1n gi\u00e1 v\u1eadt t\u01b0 c\u1ee7a t\u1eebng g\u00f3i th\u1ea7u c\u1ee5 th\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\": \"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec cho c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n?\",\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 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n (quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, ph\u00ea duy\u1ec7t thi\u1ebft k\u1ebf, d\u1ef1 to\u00e1n, v\u0103n b\u1ea3n \u0111\u1ea5u th\u1ea7u...), h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt (b\u1ea3n v\u1ebd thi c\u00f4ng, b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, c\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng) v\u00e0 h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh (h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo d\u00f5i ngu\u1ed3n v\u1ed1n v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n).\"\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>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u1ef1a ch\u1ecdn \u0111\u1ec3 x\u00e1c minh t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2025\/TT-BTC, vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n m\u00e0 c\u00f2n l\u00e0 t\u1ea5m l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng. [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5955,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-5953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiem-toan-xay-dung"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5953","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=5953"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5953\/revisions"}],"predecessor-version":[{"id":5977,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5953\/revisions\/5977"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5955"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}