{"id":4068,"date":"2025-12-04T21:50:23","date_gmt":"2025-12-05T04:50:23","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4068"},"modified":"2026-01-14T18:30:16","modified_gmt":"2026-01-15T01:30:16","slug":"kiem-toan-xay-dung-kiem-soat-rui-ro","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/","title":{"rendered":"\uac74\uc124 \uac10\uc0ac \ubc0f \ud22c\uc790 \ud6a8\uc728\uc131 \ucd5c\uc801\ud654."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\ub294 \ud2b9\ud788 \uaddc\ubaa8\uac00 \ud06c\uace0 \ubcf5\uc7a1\ud558\uba70 \uc7a5\uae30\uc801\uc778 \uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c \uc7ac\uc815 \ud1b5\uc81c \ubc0f \uc704\ud5d8 \uad00\ub9ac\uc758 \ud575\uc2ec\uc801\uc778 \uae30\ub2a5\uc785\ub2c8\ub2e4. \uac74\uc124 \uac10\uc0ac\ub294 \uad6d\uac00 \uc608\uc0b0\ubd80\ud130 \ubbfc\uac04 \uc790\ubcf8\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \ud22c\uc790 \uc790\ubcf8\uc774 \ud6a8\uc728\uc801\uc73c\ub85c, \ubcf8\ub798\uc758 \ubaa9\uc801\uc5d0 \ub9de\uac8c, \uadf8\ub9ac\uace0 \ubc95\ub960\uc744 \uc900\uc218\ud558\uc5ec \uc0ac\uc6a9\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \ub3c5\ub9bd\uc801\uc778 &quot;\uac8c\uc774\ud2b8\ud0a4\ud37c&quot;\ub85c\uc11c \uac74\uc124 \uac10\uc0ac\ub294 \ud544\uc694\ud55c \ud22c\uba85\uc131\uc744 \uc81c\uacf5\ud558\uc5ec \ud22c\uc790\uc790\ub4e4\uc774 \uc790\ubcf8\uc758 \ud6a8\uc728\uc801\uc778 \uad00\ub9ac\uc640 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ubc95\uc801 \uc758\ubb34 \uc774\ud589\uc5d0 \ub300\ud574 \uc548\uc2ec\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uacf5 \uac74\uc124 \uc0ac\uc5c5 \uc9c0\ucd9c\uc740 \uc608\uc0b0\uc5d0\uc11c \ud070 \ube44\uc911\uc744 \ucc28\uc9c0\ud558\ubbc0\ub85c, \uc815\uc0b0 \ubc0f \uad00\ub9ac\uc5d0 \ub300\ud55c \ud544\uc694\uc131\uc774 \uc2dc\uae09\ud569\ub2c8\ub2e4. \uac74\uc124 \uac10\uc0ac\ub294 \ud22c\uc790\uc790\ub4e4\uc774 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\uc0b0 \uc11c\ub958\ub97c \uc791\uc131\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc911\uc694\ud55c \ub3c4\uad6c\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-10-2020-TT-BTC-quyet-toan-du-an-hoan-thanh-su-dung-von-nha-nuoc-436450.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 10\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \ub610\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc744 \uc0b0\uc815\ud558\ub294 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uc744 \uc900\uc218\ud558\ub294 \uc804\ubb38\uc801\uc778 \uac10\uc0ac \uc218\ud589\uc740 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uc801\ubc95\uc131\uc744 \ubcf4\uc7a5\ud558\uace0, \ubc95\uc801 \uc704\ud5d8 \ubc0f \ubd84\uc7c1\uc744 \ucd5c\uc18c\ud654\ud558\uba70, \ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac\uc758 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_la_gi_Vai_tro_cua_no_trong_chu_trinh_du_an\" >\uac74\uc124 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \ud504\ub85c\uc81d\ud2b8 \uc8fc\uae30\uc5d0\uc11c \uc5b4\ub5a4 \uc5ed\ud560\uc744 \ud558\ub098\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dinh_nghia_va_ban_chat_cua_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\uc0ac\uc758 \uc815\uc758 \ubc0f \ubcf8\uc9c8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Muc_tieu_cot_loi_cua_hoat_dong_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\ub9ac\uc758 \ud575\uc2ec \ubaa9\ud45c.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dam_bao_tinh_trung_thuc_va_hop_ly_cua_chi_phi_dau_tu\" >\ud22c\uc790 \ube44\uc6a9\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xac_nhan_su_tuan_thu_phap_luat_va_hop_dong\" >\ubc95\ub960 \ubc0f \uacc4\uc57d \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Nang_cao_hieu_qua_quan_ly_va_su_dung_nguon_von\" >\uc790\ubcf8 \uad00\ub9ac \ubc0f \ud65c\uc6a9\uc758 \ud6a8\uc728\uc131 \ud5a5\uc0c1.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Phan_loai_cac_hinh_thuc_kiem_toan_xay_dung_pho_bien\" >\uc77c\ubc18\uc801\uc778 \uac74\uc124 \uac10\uc0ac \uc720\ud615 \ubd84\ub958<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_nha_nuoc_ve_xay_dung_doi_voi_von_ngan_sach\" >\uac74\uc124 \ubd80\ubb38 \uad6d\uac00 \uac10\uc0ac (\uc608\uc0b0 \uc9c0\uc6d0 \uc0ac\uc5c5 \ub300\uc0c1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_doc_lap_ve_du_an_dau_tu_xay_dung\" >\uac74\uc124 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \ub3c5\ub9bd \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_noi_bo_trong_linh_vuc_xay_dung\" >\uac74\uc124 \ubd80\ubb38\uc758 \ub0b4\ubd80 \uac10\uc0ac<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Can_cu_phap_ly_va_chuan_muc_thuc_hien_kiem_toan_xay_dung\" >\uac74\uc124 \uc548\uc804 \uc9c4\ub2e8 \uc2e4\uc2dc\ub97c \uc704\ud55c \ubc95\uc801 \uadfc\uac70 \ubc0f \uae30\uc900.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#He_thong_van_ban_phap_luat_lam_can_cu_kiem_toan\" >\uac10\uc0ac\uc758 \uadfc\uac70\uac00 \ub418\ub294 \ubc95\uc801 \uccb4\uacc4.<\/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\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chuan_muc_kiem_toan_quoc_gia_va_linh_vuc_chuyen_biet\" >\uad6d\uac00 \ubc0f \ubd80\ubb38\ubcc4 \uac10\uc0ac \uae30\uc900<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Quy_trinh_kiem_toan_xay_dung_chuyen_sau_dam_bao\" >\ucca0\uc800\ud55c \uac74\uc124 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \ud1b5\ud574 \ubcf4\uc7a5\ub429\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_1_lap_ke_hoach_va_danh_gia_rui_ro\" >1\ub2e8\uacc4: \uacc4\ud68d \uc218\ub9bd \ubc0f \uc704\ud5d8 \ud3c9\uac00<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tiep_nhan_va_danh_gia_so_bo_ho_so_du_an\" >\ud504\ub85c\uc81d\ud2b8 \ubb38\uc11c\ub97c \uc811\uc218\ud558\uace0 \uc608\ube44 \ud3c9\uac00\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Phan_tich_rui_ro_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\uc0ac \uc704\ud5d8 \ubd84\uc11d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xay_dung_chuong_trinh_kiem_toan_chi_tiet\" >\uc0c1\uc138\ud55c \uac10\uc0ac \ud504\ub85c\uadf8\ub7a8\uc744 \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_2_thuc_hien_thu_thap_va_danh_gia_bang_chung\" >2\ub2e8\uacc4: \uc99d\uac70 \uc218\uc9d1 \ubc0f \ud3c9\uac00<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_ho_so_phap_ly_va_hop_dong\" >\ubc95\ub960 \ubb38\uc11c \ubc0f \uacc4\uc57d\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tham_tra_chi_phi_dau_tu_XDCB_chi_phi_truc_tiep\" >\uc790\ubcf8 \uac74\uc124 \ud22c\uc790 \ube44\uc6a9(\uc9c1\uc811 \ube44\uc6a9) \uac80\uc99d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_he_thong_ke_toan_va_hach_toan_chi_phi\" >\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \uc6d0\uac00 \ud68c\uacc4\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_tra_thuc_dia_quan_sat_va_doi_chieu\" >\ud604\uc7a5 \uc870\uc0ac(\uad00\ucc30 \ubc0f \ube44\uad50)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_3_tong_hop_ket_luan_va_dua_ra_kien_nghi\" >3\ub2e8\uacc4: \uc885\ud569, \uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Xac_dinh_sai_sot_va_anh_huong\" >\uc624\ub958\uc640 \uadf8 \uc601\ud5a5\uc744 \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Lap_du_thao_bao_cao_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thao_luan_voi_khach_hang_va_cac_ben_lien_quan\" >\uace0\uac1d \ubc0f \uc774\ud574\uad00\uacc4\uc790\uc640 \ub17c\uc758\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_doan_4_phat_hanh_bao_cao_chinh_thuc\" >4\ub2e8\uacc4: \uacf5\uc2dd \ubcf4\uace0\uc11c \ubc1c\ud45c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Cac_noi_dung_chinh_trong_pham_vi_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\uc0ac \ubc94\uc704 \ub0b4\uc758 \uc8fc\uc694 \uc601\uc5ed.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_thi_cong_xay_lap_va_thiet_bi\" >\uac74\uc124 \ubc0f \uc7a5\ube44 \ube44\uc6a9 \uac10\uc0ac<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_vat_lieu_nhan_cong_va_may_thi_cong\" >\uc790\uc7ac\ube44, \uc778\uac74\ube44 \ubc0f \uac74\uc124 \uc7a5\ube44 \ube44\uc6a9.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Khoi_luong_hoan_thanh_va_bien_ban_nghiem_thu\" >\uc644\ub8cc\ub41c \uc791\uc5c5\ub7c9 \ubc0f \uc778\uc218 \ubcf4\uace0\uc11c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_quan_ly_du_an_va_tu_van_dau_tu\" >\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ubc0f \ud22c\uc790 \ucee8\uc124\ud305 \ube44\uc6a9 \uac10\uc0ac.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_tu_van_khao_sat_thiet_ke_giam_sat\" >\ucee8\uc124\ud305 \ube44\uc6a9(\uce21\ub7c9, \uc124\uacc4, \uac10\ub3c5)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_quan_ly_du_an\" >\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu_neu_co\" >\ubcf4\uc0c1\uae08, \uc9c0\uc6d0\uae08 \ubc0f \uc7ac\uc815\ucc29 \ube44\uc6a9(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)\uc744 \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_va_tac_dong_den_ke_toan_%E2%80%93_thue\" >\uac74\uc124 \uac10\uc0ac\uc640 \ud68c\uacc4 \ubc0f \uc138\ubb34\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Vai_tro_trong_quyet_toan_von_dau_tu_hoan_thanh\" >\uc644\ub8cc\ub41c \ud22c\uc790 \uc790\ubcf8\uc758 \ucd5c\uc885 \uc815\uc0b0\uc5d0\uc11c\uc758 \uc5ed\ud560<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kiem_toan_xay_dung_va_co_so_xac_dinh_thue_GTGT_TNDN\" >\uac74\uc124 \uac10\uc0ac \ubc0f \uc138\uae08 \uc0b0\uc815 \uae30\uc900 (\ubd80\uac00\uac00\uce58\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thue_GTGT_va_tinh_hop_le_cua_hoa_don\" >\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uc1a1\uc7a5 \uc720\ud6a8\uae30\uac04<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Cac_thach_thuc_va_giai_phap_nang_cao_hieu_qua_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\uc0ac \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc744 \uc704\ud55c \uacfc\uc81c\uc640 \ud574\uacb0\ucc45.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thach_thuc_trong_qua_trinh_kiem_toan\" >\uac10\uc0ac \uacfc\uc815\uc758 \uc5b4\ub824\uc6c0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Tinh_phuc_tap_cua_ho_so_ky_thuat\" >\uae30\uc220 \ubb38\uc11c\uc758 \ubcf5\uc7a1\uc131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Su_da_dang_va_thay_doi_cua_dinh_muc_don_gia\" >\ud45c\uc900 \ubc0f \ub2e8\uac00\uc758 \ub2e4\uc591\uc131\uacfc \ubcc0\ub3d9\uc131.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Kho_khan_trong_kiem_tra_thuc_dia\" >\ud604\uc7a5 \uc870\uc0ac\uc5d0\uc11c\uc758 \uc5b4\ub824\uc6c0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Giai_phap_va_xu_huong_phat_trien\" >\uc194\ub8e8\uc158 \ubc0f \uac1c\ubc1c \ub3d9\ud5a5<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Ung_dung_cong_nghe_BIM_va_phan_mem_chuyen_dung\" >BIM \uae30\uc220 \ubc0f \uc804\ubb38 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \uc801\uc6a9.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Dao_tao_chuyen_sau_va_chung_chi_kiem_toan_xay_dung\" >\uac74\uc124 \uac10\uc0ac \ubd84\uc57c\uc758 \uace0\uae09 \uad50\uc721 \ubc0f \uc778\uc99d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Nang_cao_tan_suat_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \ube48\ub3c4\ub97c \ub192\uc774\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-kiem-soat-rui-ro\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_la_gi_Vai_tro_cua_no_trong_chu_trinh_du_an\"><\/span><b>\uac74\uc124 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \ud504\ub85c\uc81d\ud2b8 \uc8fc\uae30\uc5d0\uc11c \uc5b4\ub5a4 \uc5ed\ud560\uc744 \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uac74\uc124 \uac10\uc0ac\ub780 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc758 \uc7ac\ubb34, \uacbd\uc601 \ubc0f \uc6b4\uc601 \ud65c\ub3d9\uc744 \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc73c\ub85c \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ud68c\uacc4 \uae30\ub85d \uac80\ud1a0 \uc678\uc5d0\ub3c4 \uc2e4\uc81c \uc218\ub7c9, \ube44\uc6a9, \uacc4\uc57d \ub0b4\uc6a9 \ubc0f \ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \ube44\uad50\ud558\uc5ec \uc815\ud655\uc131, \ud569\ub9ac\uc131 \ubc0f \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac10\uc0ac \ud65c\ub3d9\uc740 \ud22c\uc790\uc790\uac00 \ub0b4\ubd80 \uacbd\uc601\uc744 \uac1c\uc120\ud558\uace0, \uc790\ubcf8 \ud6a8\uc728\uc131\uc744 \ud3c9\uac00\ud558\uace0, \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uace0, \ud504\ub85c\uc81d\ud2b8 \uc804 \uacfc\uc815\uc5d0 \uac78\uccd0 \uc815\ubd80 \uac10\uc0ac, \ub3c5\ub9bd \uac10\uc0ac \ubc0f \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc694\uad6c \uc0ac\ud56d\uc744 \ucda9\uc871\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_ban_chat_cua_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uac10\uc0ac\uc758 \uc815\uc758 \ubc0f \ubcf8\uc9c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\ub780 \uac74\uc124 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc758 \uc7ac\ubb34, \ud68c\uacc4, \uacbd\uc601 \ubc0f \uc6b4\uc601 \uce21\uba74\uc744 \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \ub2ec\ub9ac, \uac74\uc124 \uac10\uc0ac\ub294 \ucd1d \ud22c\uc790 \ube44\uc6a9, \uc2dc\uacf5 \ube44\uc6a9, \uc900\uacf5 \uc11c\ub958\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131, \uadf8\ub9ac\uace0 \uac74\uc124 \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac \uad00\ub828 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \uac80\uc99d\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4071\" aria-describedby=\"caption-attachment-4071\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4071\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung.png\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-va-ban-chat-cua-kiem-toan-xay-dung-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4071\" class=\"wp-caption-text\">\uac74\uc124 \uac10\uc0ac\uc758 \uc815\uc758 \ubc0f \ubcf8\uc9c8<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\uc758 \ud575\uc2ec\uc740 \ub2e8\uc21c\ud788 \ud68c\uacc4 \uc7a5\ubd80\uc758 \uc218\uce58\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \uadf8\uce58\uc9c0 \uc54a\uace0, \ud68c\uacc4 \uc790\ub8cc\uc640 \ud604\uc7a5\uc758 \uc2e4\uc81c \uac74\uc124\ub7c9, \uacc4\uc57d \ubc0f \uc124\uacc4 \uaddc\uc815, \uadf8\ub9ac\uace0 \uad6d\uac00 \ub610\ub294 \uc9c0\ubc29 \uc815\ubd80\uc758 \uae30\uc900 \ubc0f \ub2e8\uac00\ub97c \ube44\uad50\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \uc774\ub294 \ud22c\uc790\uc790\uc640 \uad6d\uac00 \uad00\ub9ac \uae30\uad00\uc774 \uc790\ubcf8 \ud65c\uc6a9 \ud6a8\uc728\uc131, \ud2b9\ud788 \uc608\uc0b0 \uc790\ubcf8\uc774\ub098 \ube44\uc608\uc0b0 \uad6d\uac00 \uc790\ubcf8\uc758 \ud6a8\uc728\uc131\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud3c9\uac00\ud558\ub294 \ub370 \ud6a8\uacfc\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_cua_hoat_dong_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uac10\ub9ac\uc758 \ud575\uc2ec \ubaa9\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uc548\uc804 \uc9c4\ub2e8\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\uae30 \uc704\ud574 \uc2e4\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_trung_thuc_va_hop_ly_cua_chi_phi_dau_tu\"><\/span><b>\ud22c\uc790 \ube44\uc6a9\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\uc801\uc740 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \ud6c4 \uace0\uc815 \uc790\uc0b0 \ucde8\ub4dd\uc5d0 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \ube44\uc6a9\uc774 \uc815\ud655\ud558\uace0 \ud569\ub9ac\uc801\uc73c\ub85c \uae30\ub85d\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uc791\uc5c5\ub7c9, \uc801\uc6a9 \uac00\ub2a5\ud55c \ub2e8\uac00, \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9, \ucee8\uc124\ud305 \ube44\uc6a9 \ubc0f \uae30\ud0c0 \uad00\ub828 \ube44\uc6a9\uc758 \uc815\ud655\uc131 \uac80\ud1a0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ud68c\uacc4 \ubc0f \uc815\uc0b0\uc0c1\uc758 \ubd88\uc77c\uce58 \ub610\ub294 \uc624\ub958\ub294 \uac74\uc124 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \ud1b5\ud574 \uc2e0\uc18d\ud558\uac8c \ubc1c\uacac\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_nhan_su_tuan_thu_phap_luat_va_hop_dong\"><\/span><b>\ubc95\ub960 \ubc0f \uacc4\uc57d \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\ub294 \uac74\uc124, \uc785\ucc30, \ube44\uc6a9 \uad00\ub9ac, \ud68c\uacc4, \uc138\uae08 \ubc0f \uccb4\uacb0\ub41c \uacbd\uc81c \uacc4\uc57d \uc870\uac74\uacfc \uad00\ub828\ub41c \ud604\ud589 \ubc95\uaddc\ub97c \ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud588\ub294\uc9c0 \ud655\uc778\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc900\uc218\ub294 \ud2b9\ud788 \uad6d\uac00 \uc608\uc0b0\uc774 \ud22c\uc785\ub418\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \uacbd\uc6b0 \ub9e4\uc6b0 \uc911\uc694\ud558\uba70, \uc704\ubc18 \uc2dc \uc2ec\uac01\ud55c \ubc95\uc801 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_quan_ly_va_su_dung_nguon_von\"><\/span><b>\uc790\ubcf8 \uad00\ub9ac \ubc0f \ud65c\uc6a9\uc758 \ud6a8\uc728\uc131 \ud5a5\uc0c1.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\uc5d0\uc11c\ub294 \ub0b4\ubd80 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4 \ud3c9\uac00\ub97c \ud1b5\ud574 \ud22c\uc790\uc790\uc640 \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\uc790\uac00 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\uace0 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uba70 \ub0ad\ube44\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uadc0\uc911\ud55c \uad8c\uc7a5 \uc0ac\ud56d\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\ubcf8 \uac74\uc124 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc5d0 \uae4a\uc774 \ud1b5\ud569\ub41c \uc6b4\uc601 \uac10\uc0ac\uc758 \ud55c \uce21\uba74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_cac_hinh_thuc_kiem_toan_xay_dung_pho_bien\"><\/span><b>\uc77c\ubc18\uc801\uc778 \uac74\uc124 \uac10\uc0ac \uc720\ud615 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uc8fc\uccb4\uc640 \uad6c\uccb4\uc801\uc778 \ubaa9\uc801\uc5d0 \ub530\ub77c \uac74\uc124 \uac10\uc0ac \ud65c\ub3d9\uc740 \ud06c\uac8c \uc138 \uac00\uc9c0 \ud615\ud0dc\ub85c \ubd84\ub958\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_nha_nuoc_ve_xay_dung_doi_voi_von_ngan_sach\"><\/span><b>\uac74\uc124 \ubd80\ubb38 \uad6d\uac00 \uac10\uc0ac (\uc608\uc0b0 \uc9c0\uc6d0 \uc0ac\uc5c5 \ub300\uc0c1)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uac10\uc0ac\ub294 \uad6d\uac00 \uc790\ubcf8\uacfc \uc790\uc0b0\uc744 \uc0ac\uc6a9\ud558\ub294 \uc0ac\uc5c5\uc5d0 \ub300\ud574 \uc2e4\uc2dc\ub429\ub2c8\ub2e4. \uac10\uc0ac\uc758 \ubaa9\uc801\uc740 \ucd5c\uc885 \uacb0\uc0b0 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \uac80\uc99d\ud558\uace0 \ud22c\uc790 \uc790\ubcf8\uc758 \uad00\ub9ac \ubc0f \ud65c\uc6a9\uc5d0 \ub530\ub978 \uc0ac\ud68c\uacbd\uc81c\uc801 \ud6a8\uc728\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc758 \ubc94\uc704\ub294 \ub9e4\uc6b0 \uad11\ubc94\uc704\ud558\uba70, \uc0ac\uc5c5\uc758 \uacbd\uc81c\uc801 \ud0c0\ub2f9\uc131, \ud6a8\uc728\uc131 \ubc0f \ud6a8\uacfc\uc131\uc744 \ud3ec\uad04\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_ve_du_an_dau_tu_xay_dung\"><\/span><b>\uac74\uc124 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \ub3c5\ub9bd \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub3c5\ub9bd \uac10\uc0ac\ubc95\uc5d0 \ub530\ub77c \uc790\uaca9\uc744 \uac16\ucd98 \ubbfc\uac04 \uac10\uc0ac \ubc95\uc778\uc774 \uc218\ud589\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud615\ud0dc\uc758 \uac10\uc0ac\ub294 \uc0ac\uc5c5\uc8fc(\uaddc\uc815\uc5d0 \ub530\ub77c \ucd5c\uc885 \uc815\uc0b0 \uc2b9\uc778 \uc804\uc5d0 \uc758\ubb34\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uc0ac\uc5c5\uc758 \uacbd\uc6b0) \ub610\ub294 \uae30\ud0c0 \uc774\ud574\uad00\uacc4\uc790(\ub300\ucd9c \uc740\ud589, \ud22c\uc790\uc790 \ub4f1)\uc758 \uc694\uad6c\ub97c \ucda9\uc871\ud569\ub2c8\ub2e4. \uc774\ub294 \uc2dc\uc7a5\uc5d0\uc11c \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \uac74\uc124 \uac10\uc0ac \uc720\ud615\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_trong_linh_vuc_xay_dung\"><\/span><b>\uac74\uc124 \ubd80\ubb38\uc758 \ub0b4\ubd80 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud68c\uc0ac \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc5d0\uc11c \uc218\ud589\ud569\ub2c8\ub2e4. \uc8fc\uc694 \ubaa9\uc801\uc740 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\uace0, \ub0b4\ubd80 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\uace0, \uc815\ucc45 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0, \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\uc0c1\uc758 \ubd80\uc815\ud589\uc704 \ubc0f \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_chuan_muc_thuc_hien_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uc548\uc804 \uc9c4\ub2e8 \uc2e4\uc2dc\ub97c \uc704\ud55c \ubc95\uc801 \uadfc\uac70 \ubc0f \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud569\ubc95\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ubaa8\ub4e0 \uac74\uc124 \uac10\ub9ac \ud65c\ub3d9\uc740 \uc5c4\uaca9\ud55c \ubc95\ub960 \ubb38\uc11c \uccb4\uacc4\uc640 \uc804\ubb38 \ud45c\uc900\uc5d0 \uae30\ubc18\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_lam_can_cu_kiem_toan\"><\/span><b>\uac10\uc0ac\uc758 \uadfc\uac70\uac00 \ub418\ub294 \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960 \uccb4\uacc4\ub294 \uac74\uc124 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc758 \ube44\uc6a9 \uad00\ub9ac \ubc0f \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0\uc5d0 \ub300\ud574 \ub9e4\uc6b0 \uba85\ud655\ud55c \uaddc\uc815\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uac74\uc124 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \ub300\ud574 \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4070\" aria-describedby=\"caption-attachment-4070\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4070\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung.png\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-va-chuan-muc-thuc-hien-kiem-toan-xay-dung-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4070\" class=\"wp-caption-text\">\uac74\uc124 \uc548\uc804 \uc9c4\ub2e8 \uc2e4\uc2dc\ub97c \uc704\ud55c \ubc95\uc801 \uadfc\uac70 \ubc0f \uae30\uc900.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124\ubc95 \uc81c50\/2014\/QH13\ud638 \ubc0f \uad00\ub828 \uc9c0\uce68 \ubb38\uc11c(\uc608: \uac74\uc124 \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 10\/2021\/ND-CP)\ub294 \ud5c8\uc6a9 \uac00\ub2a5\ud55c \uc218\ub7c9, \uae30\uc900 \ubc0f \ub2e8\uac00\ub97c \uacb0\uc815\ud558\ub294 \uae30\ubcf8 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\ubc95 \ubc0f \ud68c\uacc4\uae30\uc900(VAS): \ud22c\uc790\ube44\uc6a9 \ud56d\ubaa9\uc758 \uc778\uc2dd \ubc0f \ud68c\uacc4\ucc98\ub9ac \uc6d0\uce59\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 96\/2015\/TT-BTC \ubc0f \uadf8 \uac1c\uc815\u00b7\ubcf4\ucda9 \uc0ac\ud56d: \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9 \uc0b0\uc815\uc5d0 \uad00\ud55c \uaddc\uc815. \uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud22c\uc790\uc790\ub4e4\uc774 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ud22c\uba85\ud55c \uc11c\ub958\ub97c \uc81c\ucd9c\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uac00 \uc790\uae08\uc73c\ub85c \uc644\uacf5\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc815\uc0b0\uc5d0 \uad00\ud55c \ud68c\ub78c 10\/2020\/TT-BTC: \uc774\ub294 \ucd5c\uc885 \uc815\uc0b0\uc744 \uc704\ud55c \ubb38\uc11c\ud654 \ubc0f \uc2b9\uc778 \uc808\ucc28\uc640 \ub3c5\ub9bd\uc801\uc778 \uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c(\uc788\ub294 \uacbd\uc6b0)\ub97c \ud544\uc218 \uad6c\uc131 \uc694\uc18c\ub85c \ud3ec\ud568\ud558\ub294 \uac83\uc5d0 \ub300\ud55c \uac00\uc7a5 \uc9c1\uc811\uc801\uc778 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubc95\ub960 \ubb38\uc11c\ub97c \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ucd5c\uace0\uc758 \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\uace0 \uad6d\uac00 \uae30\uad00 \ubc0f \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uad6c \uc0ac\ud56d\uc744 \ucda9\uc871\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_kiem_toan_quoc_gia_va_linh_vuc_chuyen_biet\"><\/span><b>\uad6d\uac00 \ubc0f \ubd80\ubb38\ubcc4 \uac10\uc0ac \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uc801\uc778 \uac74\uc124 \uac10\uc0ac\ub294 \ubca0\ud2b8\ub0a8 \uc7ac\uc815\ubd80\uac00 \ubc1c\ud589\ud55c \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900(VSA)\uc5d0 \ub530\ub77c \uc218\ud589\ub429\ub2c8\ub2e4. \ud2b9\ud788, \uac10\uc0ac \uc99d\uac70 \uc218\uc9d1(VSA 500), \uacc4\ud68d \uc218\ub9bd(VSA 300), \uac10\uc0ac \uc758\uacac \ud68d\ub4dd(VSA 700) \uad00\ub828 \uae30\uc900\uc774 \uae30\ubcf8\uc744 \uc774\ub8f9\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 \uac74\uc124 \ubd80\ubb38\uc758 \ud2b9\uc218\uc131\uc73c\ub85c \uc778\ud574 \uac10\uc0ac\uc778\uc740 \ub2e8\uc21c \uc7ac\ubb34 \uac10\uc0ac\uc758 \ubc94\uc704\ub97c \ub118\uc5b4\uc120 \uc2ec\uce35\uc801\uc778 \uac80\uc0ac \uae30\ubc95\uacfc \uc808\ucc28\ub97c \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ubc95\ub960 \ubc0f \uae30\uc220 \ubb38\uc11c\ub97c \ud3c9\uac00\ud558\uace0 \uc774\ub97c \uc2e4\uc81c \uc0c1\ud669\uacfc \ube44\uad50\ud558\ub294 \uc791\uc5c5\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacfc\uc815\uc740 \uac10\uc0ac\uc778\uc774 \ud68c\uacc4 \ubc0f \uac10\uc0ac\uc5d0 \ub2a5\uc219\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uac74\uc124 \uae30\uc900, \ub2e8\uac00 \ubc0f \uae30\uc220 \uc808\ucc28\uc5d0 \ub300\ud55c \ud3ed\ub113\uc740 \uc9c0\uc2dd\uc744 \uac16\ucd94\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_xay_dung_chuyen_sau_dam_bao\"><\/span><b>\ucca0\uc800\ud55c \uac74\uc124 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \ud1b5\ud574 \ubcf4\uc7a5\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uc801\uc774\uace0 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac74\uc124 \uac10\uc0ac \uc808\ucc28\ub294 \ub124 \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uacc4\ub85c \uc9c4\ud589\ub418\uc5b4 \uacb0\uacfc\uc758 \ud3ec\uad04\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_lap_ke_hoach_va_danh_gia_rui_ro\"><\/span><b>1\ub2e8\uacc4: \uacc4\ud68d \uc218\ub9bd \ubc0f \uc704\ud5d8 \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac74\uc124 \uac10\ub9ac \ud488\uc9c8\uc744 \uacb0\uc815\uc9d3\ub294 \uae30\ucd08 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tiep_nhan_va_danh_gia_so_bo_ho_so_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \ubb38\uc11c\ub97c \uc811\uc218\ud558\uace0 \uc608\ube44 \ud3c9\uac00\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud22c\uc790 \uacb0\uc815, \uae30\ubcf8 \uc124\uacc4, \ud0c0\ub2f9\uc131 \uc870\uc0ac \ubcf4\uace0\uc11c, \uccb4\uacb0\ub41c \uacbd\uc81c \uacc4\uc57d \ubc0f \uad00\ub828 \ud68c\uacc4 \uae30\ub85d\uc744 \ud3ec\ud568\ud55c \ud504\ub85c\uc81d\ud2b8\uc758 \ubaa8\ub4e0 \ubc95\uc801 \ubb38\uc11c\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc758 \ubaa9\uc801\uc740 \ud504\ub85c\uc81d\ud2b8\uc758 \uaddc\ubaa8, \uc790\uae08 \ucd9c\ucc98, \uad00\ub9ac \uba54\ucee4\ub2c8\uc998 \ubc0f \uc774\ud574\uad00\uacc4\uc790\ub97c \ucca0\uc800\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uac10\uc0ac \uc704\ud5d8 \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc911\uc694\ud55c \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uc704\ud5d8\uc774 \uac00\uc7a5 \ub192\uc740 \uc601\uc5ed\uc744 \uc2dd\ubcc4\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc704\ud5d8\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.\u00a0\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_chuong_trinh_kiem_toan_chi_tiet\"><\/span><b>\uc0c1\uc138\ud55c \uac10\uc0ac \ud504\ub85c\uadf8\ub7a8\uc744 \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc704\ud5d8 \ud3c9\uac00 \uacb0\uacfc\ub97c \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac\uc778\uc740 \uc0c1\uc138\ud55c \uac10\uc0ac \ud504\ub85c\uadf8\ub7a8\uc744 \uac1c\ubc1c\ud558\uace0, \uc870\uc0ac \ubc94\uc704\uc640 \uac01 \ube44\uc6a9 \ud56d\ubaa9(\uc608: \uce21\ub7c9 \ube44\uc6a9, \uc124\uacc4 \ube44\uc6a9, \uac74\uc124 \ube44\uc6a9, \uc7a5\ube44 \ube44\uc6a9, \uc608\ube44\ube44)\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4. \uc774 \uacc4\ud68d\uc740 \uac74\uc124 \uac10\uc0ac \uacfc\uc815 \ub3d9\uc548 \uc720\uc5f0\ud558\uac8c \uc870\uc815\ub420 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_thuc_hien_thu_thap_va_danh_gia_bang_chung\"><\/span><b>2\ub2e8\uacc4: \uc99d\uac70 \uc218\uc9d1 \ubc0f \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\uc778\uc740 \uc2ec\uce35\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_ho_so_phap_ly_va_hop_dong\"><\/span><b>\ubc95\ub960 \ubb38\uc11c \ubc0f \uacc4\uc57d\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac74\ucd95 \ud5c8\uac00\uc11c, \uc0ac\uc5c5 \uc2b9\uc778 \uacb0\uc815\uc11c \ub4f1 \ubc95\ub960 \ubb38\uc11c\uc758 \uc644\uc804\uc131\uacfc \uc720\ud6a8\uc131\uc744 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624. \ud2b9\ud788, \uc644\ub8cc\ub41c \uac70\ub798\uc758 \ubc95\uc801 \uad6c\uc18d\ub825\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uacbd\uc81c \uacc4\uc57d \uc870\uac74, \uacc4\uc57d \ubd80\ub85d \ubc0f \ud611\uc0c1 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tham_tra_chi_phi_dau_tu_XDCB_chi_phi_truc_tiep\"><\/span><b>\uc790\ubcf8 \uac74\uc124 \ud22c\uc790 \ube44\uc6a9(\uc9c1\uc811 \ube44\uc6a9) \uac80\uc99d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac74\uc124 \uac10\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4073\" aria-describedby=\"caption-attachment-4073\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4073\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng chuy\u00ean s\u00e2u \u0111\u1ea3m b\u1ea3o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4073\" class=\"wp-caption-text\">\ucca0\uc800\ud55c \uac74\uc124 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \ud1b5\ud574 \ubcf4\uc7a5\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ub7c9 \uac80\uc99d: \uc2e4\uc81c \uc791\uc5c5\ub7c9\uc744 \uc124\uacc4 \ub3c4\uba74, \ube44\uc6a9 \uacac\uc801 \ubc0f \uc778\uc218 \ubcf4\uace0\uc11c(\uc644\ub8cc \ubb38\uc11c)\uc640 \ube44\uad50\ud569\ub2c8\ub2e4. \uc774 \uac80\uc99d \ub2e8\uacc4\uc5d0\ub294 \uac74\uc124 \uacf5\ud559\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e8\uac00 \uc810\uac80: \ub178\ub3d9, \uc790\uc7ac \ubc0f \uae30\uacc4\uc5d0 \ub300\ud55c \uae30\uc900 \ubc0f \ub2e8\uac00 \uc801\uc6a9 \uc5ec\ubd80\ub97c \uad00\ub828 \uad6d\uac00 \uae30\uad00\uc758 \uaddc\uc815 \ub610\ub294 \ud569\ub9ac\uc801\uc778 \uc2dc\uc7a5 \uac00\uaca9\uc5d0 \ub530\ub77c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \ube44\uc6a9 \uc810\uac80: \uac04\uc811\ube44, \uc0ac\uc5c5 \uad00\ub9ac\ube44, \ucee8\uc124\ud305 \ube44\uc6a9\uc774 \uac74\uc124\ubd80\uc640 \uc7ac\uc815\ubd80\uac00 \uc815\ud55c \uc694\uc728 \ubc0f \uae30\uc900\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_he_thong_ke_toan_va_hach_toan_chi_phi\"><\/span><b>\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uacfc \uc6d0\uac00 \ud68c\uacc4\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ube44\uc6a9\uc774 \uc815\ud655\ud55c \ud68c\uacc4 \uae30\uac04\uc5d0 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \ud68c\uacc4 \ucc98\ub9ac\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uac74\uc124 \uac10\uc0ac\uc778\uc740 \ud2b9\ud788 \uc120\uc218\uae08\uacfc \ud504\ub85c\uc81d\ud2b8 \ubcf4\uc99d\uae08\uc744 \ud3ec\ud568\ud558\uc5ec \uc9c0\uae09\uc561\uc774 \ud604\uae08\uc8fc\uc758 \uc6d0\uce59\uacfc \ubc1c\uc0dd\uc8fc\uc758 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uae30\ub85d\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_thuc_dia_quan_sat_va_doi_chieu\"><\/span><b>\ud604\uc7a5 \uc870\uc0ac(\uad00\ucc30 \ubc0f \ube44\uad50)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubcf5\uc7a1\ud558\uac70\ub098 \uc704\ud5d8\ub3c4\uac00 \ub192\uc740 \ud504\ub85c\uc81d\ud2b8\uc758 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc740 \ud604\uc7a5 \uc2e4\uc0ac\ub97c \ud1b5\ud574 \uc2dc\uacf5 \uc0c1\ud0dc\ub97c \uc9c1\uc811 \ud655\uc778\ud558\uace0, \ud2b9\uc815 \uc2dc\uacf5 \ud56d\ubaa9\uc744 \uc900\uacf5 \uc2b9\uc778\uc11c\uc640 \uc9c1\uc811 \ube44\uad50\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac \uc99d\uac70\uc758 \uc2e0\ub8b0\uc131\uc744 \ub192\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_tong_hop_ket_luan_va_dua_ra_kien_nghi\"><\/span><b>3\ub2e8\uacc4: \uc885\ud569, \uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc99d\uac70 \uc218\uc9d1 \uacfc\uc815\uc744 \uc644\ub8cc\ud55c \ud6c4, \uac10\uc0ac\uc778\uc740 \uacb0\uacfc\ub97c \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_sai_sot_va_anh_huong\"><\/span><b>\uc624\ub958\uc640 \uadf8 \uc601\ud5a5\uc744 \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubc1c\uacac\ub41c \ubaa8\ub4e0 \uc624\ub958(\uc218\ub7c9, \ub2e8\uac00, \ud68c\uacc4 \ubc0f \uc808\ucc28 \uce21\uba74)\ub294 \uae08\uc561\uc73c\ub85c \ud658\uc0b0\ub429\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc774\ub7ec\ud55c \uc624\ub958\uac00 \ucd1d \ud22c\uc790\uc561\uacfc \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc815\uc0b0 \uac00\uce58\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_du_thao_bao_cao_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ucd08\uc548 \ubcf4\uace0\uc11c\uc5d0\ub294 \uac10\uc0ac \ubc94\uc704, \uc0ac\uc6a9\ub41c \ubc29\ubc95\ub860, \ubc1c\uacac\ub41c \uc624\ub958 \ubc0f \ubbf8\ube44\uc810, \uadf8\ub9ac\uace0 \uc2dc\uc815 \ubc0f \uad00\ub9ac \uad8c\uace0 \uc0ac\ud56d\uc774 \uc0c1\uc138\ud788 \uae30\uc220\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud615\uc2dd \ubc0f \ub0b4\uc6a9\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thao_luan_voi_khach_hang_va_cac_ben_lien_quan\"><\/span><b>\uace0\uac1d \ubc0f \uc774\ud574\uad00\uacc4\uc790\uc640 \ub17c\uc758\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uad00\uc740 \uac10\uc0ac \uacb0\uacfc\uac00 \uc815\ud655\ud558\uace0 \ud569\uc758\ub41c \ub0b4\uc6a9\uc778\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \ud504\ub85c\uc81d\ud2b8 \uc18c\uc720\uc790 \ubc0f \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\ud300\uacfc \ucd08\uc548\uc744 \ub17c\uc758\ud569\ub2c8\ub2e4. \uc774\ub294 \uac74\uc124 \uac10\uc0ac\uc5d0\uc11c \ub3c4\ucd9c\ub41c \uad8c\uace0\uc0ac\ud56d\uc758 \uc2e4\ud604 \uac00\ub2a5\uc131\uc744 \ub192\uc774\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_phat_hanh_bao_cao_chinh_thuc\"><\/span><b>4\ub2e8\uacc4: \uacf5\uc2dd \ubcf4\uace0\uc11c \ubc1c\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacf5\uc2dd \uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub0b4\ubd80 \uac80\ud1a0 \uc808\ucc28\uac00 \uc644\ub8cc\ub418\uace0 \ud22c\uc790\uc790\uc758 \uc2b9\uc778(\uac10\uc0ac \uc758\uacac\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub294 \uc0ac\ud56d\uc5d0 \ud55c\ud568)\uc744 \ubc1b\uc740 \ud6c4\uc5d0 \ubc1c\ud589\ub429\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \ud22c\uc790\uc790\uac00 \ud22c\uc790\uae08 \uc815\uc0b0 \uc2b9\uc778\uc744 \uc704\ud574 \uad00\ud560 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_chinh_trong_pham_vi_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uac10\uc0ac \ubc94\uc704 \ub0b4\uc758 \uc8fc\uc694 \uc601\uc5ed.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \ubc94\uc704\ub294 \ub9e4\uc6b0 \uad11\ubc94\uc704\ud558\uba70, \ud22c\uc790 \ud6c4 \uc790\uc0b0 \uac00\uce58\ub97c \uad6c\uc131\ud558\ub294 \ubaa8\ub4e0 \ube44\uc6a9 \ud56d\ubaa9\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_thi_cong_xay_lap_va_thiet_bi\"><\/span><b>\uac74\uc124 \ubc0f \uc7a5\ube44 \ube44\uc6a9 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ud56d\ubaa9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uac00\uc7a5 \ud070 \ube44\uc911\uc744 \ucc28\uc9c0\ud558\uba70 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc774 \uac00\uc7a5 \ub192\uc2b5\ub2c8\ub2e4. \uac74\uc124 \uac10\uc0ac\uc5d0\uc11c\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_vat_lieu_nhan_cong_va_may_thi_cong\"><\/span><b>\uc790\uc7ac\ube44, \uc778\uac74\ube44 \ubc0f \uac74\uc124 \uc7a5\ube44 \ube44\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc790\uc7ac \uc18c\ube44 \uae30\uc900, \ud68c\ub78c 17\/2019\/TT-BXD\uc5d0 \uba85\uc2dc\ub41c \ub178\ub3d9 \ub2e8\uac00 \ubc0f \uac74\uc124 \uae30\uacc4 \ube44\uc6a9\uc744 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc790\uc7ac \uc694\uc57d \ub0b4\uc5ed\uc744 \uacc4\uc57d\uc11c, \ucc3d\uace0 \uc785\uace0 \uc99d\uba85\uc11c \ubc0f \uad6c\ub9e4 \uc1a1\uc7a5\uacfc \ube44\uad50\ud558\uc5ec \ud569\ub9ac\uc131\uacfc \uc720\ud6a8\uc131\uc744 \ud310\ub2e8\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khoi_luong_hoan_thanh_va_bien_ban_nghiem_thu\"><\/span><b>\uc644\ub8cc\ub41c \uc791\uc5c5\ub7c9 \ubc0f \uc778\uc218 \ubcf4\uace0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \uc791\uc5c5\ub7c9\uc758 \uc815\ud655\uc131\uc744 \uc2dc\uacf5 \uc644\ub8cc \ub3c4\uba74, \ub2e8\uacc4\ubcc4\/\ud488\ubaa9 \uc2b9\uc778 \ubcf4\uace0\uc11c \ubc0f \uc2dc\uacf5 \uc77c\uc9c0\uc640 \ube44\uad50\ud558\uc5ec \uac80\uc99d\ud558\uc2ed\uc2dc\uc624. \uc2dc\uacf5 \uac10\uc0ac\ub97c \ud1b5\ud574 \ud5c8\uc704 \uc791\uc5c5\ub7c9, \ubd80\uc815 \uc2b9\uc778 \ub610\ub294 \uc9c0\uc815\ub41c \uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uc2b9\uc778\uc744 \uc801\ubc1c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uac74\uc124\ube44\uc6a9 \uac80\ud1a0 \uae30\uc900 \ube44\uad50\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><b>\ud14c\uc2a4\ud2b8 \ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><b>\uac10\uc0ac \uae30\uc900<\/b><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><b>\uc77c\ubc18\uc801\uc778 \uc704\ud5d8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">\ub300\ub7c9\uc758<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">\uc124\uacc4 \ub3c4\uba74, \ube44\uc6a9 \uacac\uc801 \ubc0f \uc778\uc218 \ubcf4\uace0\uc11c(\uacc4\uc57d \ubd80\ub85d)<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">\uc124\uacc4 \uc6a9\ub7c9\uc744 \ucd08\uacfc\ud558\ub294 \uc778\uc218 \uc2dc\ud5d8\uc73c\ub85c \uc778\ud574 \uc6a9\ub7c9\uc774 \uc774\uc911\uc73c\ub85c \uacc4\uc0b0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">\ub2e8\uac00<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uac00 \uc81c\uc815\ud55c \uae30\uc900(\uacf5\ubb38, \uacb0\uc815), \ub2f9\uc2dc \uc2dc\uc7a5 \uac00\uaca9.<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">\uc2dc\uae30\uc640 \uc9c0\uc5ed\uc5d0 \uc801\ud569\ud558\uc9c0 \uc54a\uc740 \uc798\ubabb\ub41c \uae30\uc900\uc774\ub098 \ub2e8\uac00\ub97c \uc801\uc6a9\ud558\ub294 \uac83.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">\ud30c\uc77c<\/span><\/td>\n<td style=\"text-align: center; width: 39.6793%;\"><span style=\"font-weight: 400;\">\uacc4\uc57d\uc11c, \uacc4\uc57d \ubd80\ub85d, \uc1a1\uc7a5, \uc9c0\uae09 \uc11c\ub958<\/span><\/td>\n<td style=\"text-align: center; width: 38.978%;\"><span style=\"font-weight: 400;\">\ub204\ub77d\ub41c \uc1a1\uc7a5(\uc1a1\uc7a5 \uc5c6\ub294 \uacbd\ube44), \ub204\ub77d\ub41c \ucc44\ubb34 \uc870\uc815 \uba85\uc138\uc11c.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_tu_van_dau_tu\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ubc0f \ud22c\uc790 \ucee8\uc124\ud305 \ube44\uc6a9 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc815\ubd80\uac00 \uaddc\uc815\ud55c \uac74\uc124 \ubc0f \uc7a5\ube44 \ube44\uc6a9\uc758 \ubc31\ubd84\uc728(%)\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_tu_van_khao_sat_thiet_ke_giam_sat\"><\/span><b>\ucee8\uc124\ud305 \ube44\uc6a9(\uce21\ub7c9, \uc124\uacc4, \uac10\ub3c5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\uc5d0\uc11c\ub294 \ucee8\uc124\ud305 \uacc4\uc57d, \ud2b9\ud788 \uac10\ub9ac \ucee8\uc124\ud305 \ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uc744 \uac80\uc99d\ud558\uace0, \ud574\ub2f9 \ube44\uc6a9\uc774 \uacb0\uc815 79\/QD-BXD(\ub610\ub294 \uadf8 \ub300\uccb4 \ubb38\uc11c) \ubc0f \ube44\uc6a9 \uad00\ub9ac \uad00\ub828 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_quan_ly_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9(\uad00\ub9ac \uc9c1\uc6d0 \uae09\uc5ec, \uc0ac\ubb34\uc2e4 \uacbd\ube44 \ub4f1)\uc774 \uc2b9\uc778\ub41c \uc608\uc0b0 \ubc94\uc704 \ub0b4\uc5d0\uc11c \ubcf8\ub798 \ubaa9\uc801\ub300\ub85c \uc0ac\uc6a9\ub418\uace0 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc608\uc0b0\uc744 \ucd08\uacfc\ud558\ub294 \uc9c0\ucd9c\uc740 \ud569\ub9ac\uc801\uc778 \uadfc\uac70\uc640 \ud655\uc2e4\ud55c \ubc95\uc801 \uadfc\uac70\ub97c \uc81c\uc2dc\ud574\uc57c \ud558\uba70, \uadf8\ub807\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc2dc\uacf5 \uac10\uc0ac\uc778\uc774 \ucd5c\uc885 \uc815\uc0b0 \uae08\uc561\uc5d0\uc11c \ud574\ub2f9 \uae08\uc561\uc744 \uc81c\uc678\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu_neu_co\"><\/span><b>\ubcf4\uc0c1\uae08, \uc9c0\uc6d0\uae08 \ubc0f \uc7ac\uc815\ucc29 \ube44\uc6a9(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)\uc744 \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud1a0\uc9c0 \uad00\ub828 \uc0ac\uc5c5\uc758 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc740 \ud1a0\uc9c0\ubc95 \ubc0f \uad00\ub828 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \ubcf4\uc0c1 \ubc0f \uc7ac\uc815\ucc29 \uc9c0\uc6d0\uc758 \uc801\ubc95\uc131\uacfc \uc808\ucc28\ub97c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0 \uc790\ubcf8 \uac74\uc124 \uac10\uc0ac\uc5d0\uc11c\ub294 \ubb38\uc11c\uc758 \uc720\ud6a8\uc131, \ubcf4\uc0c1\ub960 \ubc0f \uc9c0\uae09 \uc808\ucc28\uac00 \uc911\uc810\uc801\uc73c\ub85c \uac80\ud1a0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_va_tac_dong_den_ke_toan_%E2%80%93_thue\"><\/span><b>\uac74\uc124 \uac10\uc0ac\uc640 \ud68c\uacc4 \ubc0f \uc138\ubb34\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \ud65c\ub3d9\uc740 \uae30\uc5c5\uc758 \ud68c\uacc4 \ubc0f \uc138\uae08 \uc2e0\uace0 \uad00\ud589\uacfc \ubc00\uc811\ud55c \uad00\ub828\uc774 \uc788\uc73c\uba70 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_quyet_toan_von_dau_tu_hoan_thanh\"><\/span><b>\uc644\ub8cc\ub41c \ud22c\uc790 \uc790\ubcf8\uc758 \ucd5c\uc885 \uc815\uc0b0\uc5d0\uc11c\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacf5\ubb38 10\/2020\/TT-BTC\uc5d0 \ub530\ub974\uba74, \ub3c5\ub9bd\uc801\uc778 \uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc644\ub8cc\ub41c \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc815\uc0b0 \uc11c\ub958\uc5d0 \ubc18\ub4dc\uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ud544\uc218 \uc11c\ub958 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4(\uac10\uc0ac\uac00 \uc694\uad6c\ub418\ub294 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ud55c\ud568). \uc774 \ubcf4\uace0\uc11c\ub294 \ud22c\uc790\uc790\uc640 \uad00\ud560 \ub2f9\uad6d\uc774 \ud22c\uc790 \ud6c4 \ud615\uc131\ub41c \uace0\uc815 \uc790\uc0b0\uc758 \uac00\uce58\ub97c \uc2b9\uc778\ud558\ub294 \uadfc\uac70 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\ub294 \uc911\ubcf5 \ube44\uc6a9, \uc608\uc0b0 \ucd08\uacfc \ube44\uc6a9, \uc815\ub2f9\ud55c \uc1a1\uc7a5\uc774\ub098 \uc99d\ube59 \uc11c\ub958\uac00 \uc5c6\ub294 \ube44\uc6a9 \ub4f1 \ubd80\ub2f9\ud55c \ube44\uc6a9\uc744 \uc81c\uac70\ud558\uc5ec \uac00\uc7a5 \uc815\ud655\ud55c \ucd5c\uc885 \uc815\uc0b0 \uae08\uc561\uc744 \uacb0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774 \uae08\uc561\uc740 \ud68c\uacc4 \uae30\uc900 \uc81c3\ud638\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uace0\uc815 \uc790\uc0b0\uc744 \uacc4\uc0c1\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 99\/2021\/ND-CP \uc81c37\uc870\ub294 \uacf5\uacf5\ud22c\uc790\uae08\uc744 \ud65c\uc6a9\ud55c \uc644\uacf5 \uc0ac\uc5c5\uc758 \ucd5c\uc885 \uacb0\uc0b0\uc11c \uc791\uc131, \uac80\uc99d \ubc0f \uc2b9\uc778 \uc808\ucc28\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc73c\uba70, \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc5ed\ud560\uc744 \uac15\uc870\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud544\uc218\uc801\uc778 \uc99d\uac70 \uc790\ub8cc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_va_co_so_xac_dinh_thue_GTGT_TNDN\"><\/span><b>\uac74\uc124 \uac10\uc0ac \ubc0f \uc138\uae08 \uc0b0\uc815 \uae30\uc900 (\ubd80\uac00\uac00\uce58\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\ub85c \uc778\ud55c \ud22c\uba85\uc131\uc740 \uae30\uc5c5\uc758 \uc138\uae08 \uc758\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thue_GTGT_va_tinh_hop_le_cua_hoa_don\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \ubc0f \uc1a1\uc7a5 \uc720\ud6a8\uae30\uac04<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uae30\uc5c5\uc774 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \ud569\ubc95\uc801\uc73c\ub85c \uacf5\uc81c\ud560 \uc218 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc2a4\ud15c\uacfc \uc99d\ube59 \uc11c\ub958(\ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5, \uc601\uc218\uc99d)\uc758 \uc801\ubc95\uc131\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubd88\ubc95\uc801\uc774\uac70\ub098 \uc720\ud6a8\ud558\uc9c0 \uc54a\uc740 \uc1a1\uc7a5\uc744 \ubc1c\uacac\ud558\uba74 \uae30\uc5c5\uc740 \uc801\uc2dc\uc5d0 \uc870\uc815\uc744 \ud1b5\ud574 \ucd94\ud6c4 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68(\uc608: \ud68c\ub78c 96\/2015\/TT-BTC)\uc5d0 \ub530\ub974\uba74, \ube44\uc6a9 \uacf5\uc81c \ub300\uc0c1\uc774 \ub418\ub824\uba74 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uc601\uc218\uc99d\uacfc \uc99d\ube59 \uc11c\ub958\uac00 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac74\uc124 \uac10\uc0ac\ub294 \ubaa8\ub4e0 \ud22c\uc790 \ube44\uc6a9\uc758 \ud0c0\ub2f9\uc131\uc744 \ud655\uc778\ud558\uc5ec, \ucd94\ud6c4 \uac10\uac00\uc0c1\uac01\ub420 \uace0\uc815 \uc790\uc0b0\uc758 \uac00\uce58(\ub530\ub77c\uc11c \ube44\uc6a9 \uacf5\uc81c \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub420 \uac00\uce58)\uac00 \ubc95\uc801\uc73c\ub85c \ud0c0\ub2f9\ud558\uace0 \uba85\ud655\ud55c \uc99d\ube59 \uc11c\ub958\ub85c \ub4b7\ubc1b\uce68\ub418\ub294\uc9c0 \ud655\uc778\ud568\uc73c\ub85c\uc368 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \ube44\uc6a9 \uacf5\uc81c\ub97c \uac70\ubd80\ub2f9\ud560 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_va_giai_phap_nang_cao_hieu_qua_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uac10\uc0ac \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc744 \uc704\ud55c \uacfc\uc81c\uc640 \ud574\uacb0\ucc45.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \ud65c\ub3d9\uc740 \uc5c5\uacc4\uc758 \uace0\uc720\ud55c \ud2b9\uc131\uc73c\ub85c \uc778\ud574 \ud56d\uc0c1 \ub9ce\uc740 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_qua_trinh_kiem_toan\"><\/span><b>\uac10\uc0ac \uacfc\uc815\uc758 \uc5b4\ub824\uc6c0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc740 \uc885\uc885 \uc218\ub9ce\uc740 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4. \uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc758 \ubcf5\uc7a1\ud55c \uae30\uc220 \ubb38\uc11c\ub294 \uac10\uc0ac\uc778\uc774 \uae30\uc874 \ud68c\uacc4 \uc9c0\uc2dd\uc744 \ub118\uc5b4\uc120 \uc2ec\uce35\uc801\uc778 \uc804\ubb38 \uc9c0\uc2dd\uc744 \uac16\ucd94\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0, \uae30\uc900\uacfc \ub2e8\uac00\uc758 \ub04a\uc784\uc5c6\ub294 \ubcc0\ud654\ub294 \uc2e0\uc18d\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ub418\uc9c0 \uc54a\uc73c\uba74 \ucd5c\uc885 \uc815\uc0b0\uc5d0 \uc624\ub958\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc644\ub8cc\ub41c \ud56d\ubaa9\uc774\ub098 \uc228\uaca8\uc9c4 \ud56d\ubaa9\uc5d0 \ub300\ud55c \ud604\uc7a5 \uac80\uc0ac \ub610\ud55c \uc5b4\ub824\uc6c0\uc744 \uc57c\uae30\ud558\ubbc0\ub85c \ud22c\uc790\uc790, \uc2dc\uacf5\uc0ac, \uac10\uc0ac\ud300 \uac04\uc758 \uae34\ubc00\ud55c \ud611\ub825\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_phuc_tap_cua_ho_so_ky_thuat\"><\/span><b>\uae30\uc220 \ubb38\uc11c\uc758 \ubcf5\uc7a1\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc5d0\ub294 \ubc29\ub300\ud55c \uc591\uc758 \ubcf5\uc7a1\ud55c \uae30\uc220 \ubb38\uc11c(\ub3c4\uba74, \uc124\uacc4 \uba85\uc138\uc11c, \uc0c1\uc138 \ube44\uc6a9 \uacac\uc801)\uac00 \uc218\ubc18\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc11c\ub4e4\uc744 \uac80\uc99d\ud558\uace0 \ube44\uad50\ud558\ub824\uba74 \uac10\uc0ac\uc778\uc740 \uae30\uc874\uc758 \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc9c0\uc2dd\uc744 \ub118\uc5b4 \uac74\uc124 \uacf5\ud559\uc5d0 \ub300\ud55c \uc2ec\ub3c4 \uc788\ub294 \uc804\ubb38 \uc9c0\uc2dd\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Su_da_dang_va_thay_doi_cua_dinh_muc_don_gia\"><\/span><b>\ud45c\uc900 \ubc0f \ub2e8\uac00\uc758 \ub2e4\uc591\uc131\uacfc \ubcc0\ub3d9\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uae30\uc900 \ubc0f \ub2e8\uac00 \uccb4\uacc4\ub294 \uad6d\uac00(\uac74\uc124\ubd80)\uc758 \uacf5\ubb38\uc5d0 \ub530\ub77c \ube48\ubc88\ud558\uac8c \uc870\uc815\ub429\ub2c8\ub2e4. \uae30\uc900\uc774\ub098 \ub2e8\uac00\ub97c \uc798\ubabb \uc801\uc6a9\ud558\uac70\ub098 \ubc95\uaddc \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc2e0\uc18d\ud558\uac8c \ubc18\uc601\ud558\uc9c0 \ubabb\ud558\uba74 \uacb0\uc0b0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uace0 \uac74\uc124 \uac10\uc0ac \ud6a8\uc728\uc131\uc774 \uc800\ud558\ub418\ub294 \uc2ec\uac01\ud55c \ubb38\uc81c\uac00 \ucd08\ub798\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kho_khan_trong_kiem_tra_thuc_dia\"><\/span><b>\ud604\uc7a5 \uc870\uc0ac\uc5d0\uc11c\uc758 \uc5b4\ub824\uc6c0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\ub098 \uc740\ud3d0\ub41c \ud488\ubaa9\uc758 \uacbd\uc6b0, \ud604\uc7a5 \uac80\uc0ac\ub97c \ud1b5\ud574 \uc218\ub7c9\uc744 \ud655\uc778\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc5b4\ub835\uae30 \ub54c\ubb38\uc5d0 \uc18c\uc720\uc8fc, \uc2dc\uacf5\uc5c5\uccb4, \uac10\uc0ac\uc790 \uac04\uc758 \uae34\ubc00\ud55c \ud611\ub825\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_va_xu_huong_phat_trien\"><\/span><b>\uc194\ub8e8\uc158 \ubc0f \uac1c\ubc1c \ub3d9\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\ub9ac \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uae30 \uc704\ud574\uc11c\ub294 \uc0c8\ub85c\uc6b4 \uc194\ub8e8\uc158\uacfc \uae30\uc220\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_BIM_va_phan_mem_chuyen_dung\"><\/span><b>BIM \uae30\uc220 \ubc0f \uc804\ubb38 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \uc801\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ube4c\ub529 \uc815\ubcf4 \ubaa8\ub378\ub9c1(BIM) \uae30\uc220\uc744 \uc801\uc6a9\ud558\uba74 \uac10\uc0ac\uc790\uac00 3D \ubaa8\ub378\uacfc \uc218\ub7c9\uc744 \ube44\uad50\ud558\uae30\uac00 \ub354 \uc26c\uc6cc\uc838 \uae30\uc874\uc758 2D \ub3c4\uba74\uc744 \uc77d\ub294 \uac83\ubcf4\ub2e4 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4069\" aria-describedby=\"caption-attachment-4069\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4069\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung.png\" alt=\"C\u00e1c th\u00e1ch th\u1ee9c v\u00e0 gi\u1ea3i ph\u00e1p n\u00e2ng cao hi\u1ec7u qu\u1ea3 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-thach-thuc-va-giai-phap-nang-cao-hieu-qua-kiem-toan-xay-dung-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4069\" class=\"wp-caption-text\">\uac74\uc124 \uac10\uc0ac \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc744 \uc704\ud55c \uacfc\uc81c\uc640 \ud574\uacb0\ucc45.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uacb0\uc0b0\uc11c \uac80\uc99d \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub294 \uae30\uc900 \ubc0f \ub2e8\uac00 \uac80\ud1a0 \uc18d\ub3c4\uc640 \uc815\ud655\uc131\uc744 \ub192\uc774\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uac74\uc124 \uac10\uc0ac \ud65c\ub3d9\uc5d0\uc11c \ud544\uc5f0\uc801\uc778 \ucd94\uc138\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dao_tao_chuyen_sau_va_chung_chi_kiem_toan_xay_dung\"><\/span><b>\uac74\uc124 \uac10\uc0ac \ubd84\uc57c\uc758 \uace0\uae09 \uad50\uc721 \ubc0f \uc778\uc99d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95\uc778\uc740 \uac10\uc0ac\uc778\uc774 \uc7ac\ubb34 \uc804\ubb38 \uc9c0\uc2dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc220 \uc9c0\uc2dd, \uae30\uc900 \ubc0f \uac74\uc124 \uad00\ub828 \ubc95\uaddc\ub97c \uc219\uc9c0\ud560 \uc218 \uc788\ub3c4\ub85d \uad50\uc721\uc5d0 \ud22c\uc790\ud574\uc57c \ud569\ub2c8\ub2e4. \uac74\uc124 \ud3c9\uac00 \uc790\uaca9\uc99d, \uac74\uc124 \uac10\ub3c5 \uc2e4\ubb34 \uc790\uaca9\uc99d\uacfc \uac19\uc740 \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\ub294 \uac83\uc740 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_tan_suat_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ube48\ub3c4\ub97c \ub192\uc774\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucc45\uc784\uc790\ub294 \ucd5c\uc885 \uc815\uc0b0 \ub2e8\uacc4\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \uc54a\uace0 \ud504\ub85c\uc81d\ud2b8 \uc2e4\ud589 \uacfc\uc815 \uc804\ubc18\uc5d0 \uac78\uccd0 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uac15\ud654\ud574\uc57c \ud569\ub2c8\ub2e4. \ucd08\uae30 \ub2e8\uacc4\uc5d0\uc11c \ube44\uc6a9\uacfc \uc808\ucc28\ub97c \uad00\ub9ac\ud558\uba74 \uc624\ub958\ub97c \uc608\ubc29\ud558\uace0 \ucd5c\uc885 \ub3c5\ub9bd \uc2dc\uacf5 \uac10\uc0ac \uc2dc \ube44\uc6a9 \uc81c\uc678 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:e028d5ac-ee66-40f6-8e1d-76089f1eb20c-17\" data-testid=\"conversation-turn-36\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"77946cd8-8f56-43ad-a8cd-201d9004a7f9\" data-message-model-slug=\"gpt-5-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"51\" data-end=\"447\" data-is-last-node=\"\" data-is-only-node=\"\">\uac74\uc124 \uac10\uc0ac\ub294 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc8fc\uae30\uc5d0\uc11c \ud544\uc218\uc801\uc778 \ud65c\ub3d9\uc73c\ub85c, \uc790\uc0b0 \uac00\uce58 \uc0b0\uc815, \ubc95\uaddc \uc900\uc218 \ubcf4\uc7a5, \uc790\ubcf8 \ud65c\uc6a9 \ucd5c\uc801\ud654\uc5d0 \uae30\uc5ec\ud569\ub2c8\ub2e4. \uc2e4\uc81c \uc218\ub7c9 \ud655\uc778 \ubc0f \ub2e8\uac00 \uac80\uc99d\ubd80\ud130 \ud68c\uacc4 \ubb38\uc11c \ubc0f \uc138\ubb34 \uae30\ub85d \ud655\uc778\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0, \uac74\uc124 \uac10\uc0ac\ub294 \ud22c\uc790\uc790\uc640 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc7ac\uc815\uc801 \uc774\uc775\uc744 \ubcf4\ud638\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc815\ubd80 \uad00\ub9ac \uae30\uad00\uc5d0 \ud22c\uba85\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uacfc \ud568\uaed8 \uc804\ubb38 \uc5ed\ub7c9\uc744 \uac15\ud654\ud558\uace0 \uac74\uc124 \ube44\uc6a9 \uad00\ub9ac\ub97c \ucd5c\uc801\ud654\ud558\uc138\uc694. MAN\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN\uc740 \uac74\uc124 \uac10\uc0ac, \uc138\ubb34 \uac10\uc0ac, \ud504\ub85c\uc81d\ud2b8 \ube44\uc6a9 \uad00\ub9ac \ucee8\uc124\ud305\uc744 \ud3ec\ud568\ud55c \uc804\ubb38 \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc219\ub828\ub41c \uc804\ubb38\uac00 \ud300\uc744 \ud1b5\ud574 MAN\uc740 \uae30\uc5c5\uc774 \ube44\uc6a9\uc744 \uac80\ud1a0\ud558\uace0, \ubc95\uaddc\ub97c \uc900\uc218\ud558\uba70, \uc790\ubcf8 \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud558\uace0, \uc704\ud5d8\uc744 \uc904\uc77c \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ub610\ud55c, \uc2ec\uce35 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc744 \ud1b5\ud574 \uc5c5\uacc4 \uc804\ubb38\uac00\uc640 \uc5f0\uacb0\ud558\uc5ec \uac74\uc124 \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\uc5d0 \ud544\uc694\ud55c \uc2e4\ubb34 \uc9c0\uc2dd\uacfc \uc885\ud569\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc2b5\ub4dd\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\ub4dc\ub9bd\ub2c8\ub2e4.<\/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 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 ch\u1ee9c n\u0103ng quan tr\u1ecdng trong ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c d\u1ef1 \u00e1n XDCB l\u1edbn, ph\u1ee9c t\u1ea1p v\u00e0 k\u00e9o d\u00e0i. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ea3m b\u1ea3o m\u1ecdi \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0, t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn v\u1ed1n t\u01b0 nh\u00e2n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=4068"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4068\/revisions"}],"predecessor-version":[{"id":4623,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4068\/revisions\/4623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4072"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}