{"id":4077,"date":"2025-12-05T00:45:54","date_gmt":"2025-12-05T07:45:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4077"},"modified":"2025-12-05T00:45:54","modified_gmt":"2025-12-05T07:45:54","slug":"kiem-toan-quyet-toan-du-an-hoan-thanh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/","title":{"rendered":"\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ud68c\uacc4\ub97c \uac10\uc0ac\ud558\ub294 \uac83\uc740 \ud22c\uc790 \ubc0f \uac74\uc124 \uacfc\uc815\uc758 \ud569\ubc95\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc774 \ud65c\ub3d9\uc744 \ud1b5\ud574 \ube44\uc6a9\uc744 \ub3c5\ub9bd\uc801\uc73c\ub85c \uac80\uc99d\ud558\uace0 \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-99-2021-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-494480.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 99\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">\uad6d\uac00 \uc790\ubcf8\uc774 \ud22c\uc785\ub418\ub294 \uc0ac\uc5c5 \ubc0f \uc911\uc694 \uc0ac\uc5c5\uc758 \uacbd\uc6b0 \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \uc2b9\uc778\uc774 \uc758\ubb34\uc801\uc785\ub2c8\ub2e4. \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778\uc744 \uc120\uc815\ud558\uba74 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc758 \uc2e0\ub8b0\uc131\uacfc \ubc95\uc801 \ud6a8\ub825\uc744 \ub192\uc774\ub294 \ub3d9\uc2dc\uc5d0 \ud22c\uc790\uc790\uc758 \ubc95\uc801 \uc704\ud5d8\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubc95, \ud2b9\ud788 \ubc95\uc778 \uc18c\ub4dd\uc138 \ubaa9\uc801\uc758 \ube44\uc6a9 \uacf5\uc81c \uad00\ub828 \ubc95\uaddc\uc5d0\uc11c \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\ub294 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud22c\uc790\uc790\ub4e4\uc774 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uc124\uba85\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uac1d\uad00\uc801\uc778 \uc99d\uac70\ub97c \uc81c\uacf5\ud558\uc5ec \ube44\uc6a9 \uacf5\uc81c \ub204\ub77d\uc774\ub098 \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4. \uac10\uc0ac\ub97c \uc870\uae30\uc5d0 \uc644\ub8cc\ud558\uba74 \ud504\ub85c\uc81d\ud2b8 \uc778\uc218\uc778\uacc4, \uace0\uc815 \uc790\uc0b0 \uc778\uc2dd, \uac10\uac00\uc0c1\uac01 \ucd5c\uc801\ud654 \ubc0f \uc548\uc815\uc801\uc778 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\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-quyet-toan-du-an-hoan-thanh\/#Dinh_nghia_va_ban_chat_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc758 \uc815\uc758 \ubc0f \ud2b9\uc131<\/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-quyet-toan-du-an-hoan-thanh\/#Dinh_nghia_kiem_toan_quyet_toan_du_an_hoan_thanh_theo_chuan_muc_ke_toan_%E2%80%93_kiem_toan\" >\ud68c\uacc4 \ubc0f \uac10\uc0ac \uae30\uc900\uc5d0 \ub530\ub978 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac\uc758 \uc815\uc758.<\/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-quyet-toan-du-an-hoan-thanh\/#Vai_tro_tuyet_doi_kiem_toan_quyet_toan_du_an_hoan_thanh_trong_quan_ly_von_dau_tu\" >\ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac\uc5d0\uc11c \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \uc808\ub300\uc801\uc778 \uc5ed\ud560.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Muc_dich_va_loi_ich_cot_loi_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801 \ubc0f \uc774\uc810.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\" >\ud22c\uc790\uc790(\ud22c\uc790\uc790)\ub97c \uc704\ud55c \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\" >\ud22c\uc790 \ube44\uc6a9\uc758 \ud0c0\ub2f9\uc131\uc744 \uac80\uc99d\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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\" >\uc815\uc0b0 \ubc0f \uc9c0\uae09 \uc808\ucc28\ub97c \uc644\ub8cc\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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\" >\uc815\ubd80 \uae30\uad00 \ubc0f \uc790\uae08 \uc9c0\uc6d0 \uae30\uad00\uc744 \uc704\ud55c \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Co_so_de_phe_duyet_quyet_toan_von_dau_tu\" >\ud22c\uc790 \uc790\ubcf8 \uacb0\uc81c \uc2b9\uc778\uc758 \uadfc\uac70<\/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-quyet-toan-du-an-hoan-thanh\/#Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\" >(\uc608\uc0b0\uc774 \uc788\ub294 \uacbd\uc6b0) \uc608\uc0b0 \uc0ac\uc6a9\uc744 \ud1b5\uc81c\ud558\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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \uc0ac\uc5c5 \uc815\uc0b0 \uac10\uc0ac\uc758 \ubc95\uc801 \uadfc\uac70 \ubc0f \uc801\uc6a9 \ubc94\uc704<\/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-quyet-toan-du-an-hoan-thanh\/#Cac_van_ban_phap_ly_trong_yeu\" >\uc8fc\uc694 \ubc95\ub960 \ubb38\uc11c<\/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-quyet-toan-du-an-hoan-thanh\/#Khai_niem_va_phan_loai_chi_phi_dau_tu_hop_le\" >\uc801\uaca9 \ud22c\uc790 \ube44\uc6a9\uc758 \uac1c\ub150 \ubc0f \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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Phan_loai_chi_phi_theo_thong_tu_962021TT-BTC\" >\ud68c\ub78c 96\/2021\/TT-BTC\uc5d0 \ub530\ub978 \uacbd\ube44 \ubd84\ub958<\/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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc758 \ud575\uc2ec \uc694\uc18c<\/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\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\" >\ubc95\ub960 \ubb38\uc11c \ubc0f \ud22c\uc790 \uc790\uae08 \ucd9c\ucc98\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/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\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_dau_tu_thuc_hien\" >\ud22c\uc790 \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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_khoi_luong_va_don_gia_thuc_te\" >\uc2e4\uc81c \uc218\ub7c9 \ubc0f \ub2e8\uac00\ub97c \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\" >\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9 \ubc0f \ucee8\uc124\ud305 \uc218\uc218\ub8cc \uac10\uc0ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_lai_vay_va_chi_phi_du_phong\" >\uc774\uc790 \ube44\uc6a9 \ubc0f \ucda9\ub2f9\uae08 \uac10\uc0ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\" >\uc790\uc0b0\uacfc \ubd80\ucc44\uc758 \uac00\uce58 \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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_dinh_gia_tri_tai_san_ghi_nhan\" >\uc790\uc0b0\uc758 \uc7a5\ubd80\uc0c1 \uac00\uce58 \uacb0\uc815<\/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-quyet-toan-du-an-hoan-thanh\/#Kiem_tra_cong_no_phai_thu_phai_tra\" >\ub9e4\ucd9c\ucc44\uad8c\uacfc \ub9e4\uc785\ucc44\ubb34\ub97c \ud655\uc778\ud558\uc138\uc694.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4\uc5d0 \ub300\ud55c \ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_lap_ke_hoach_va_chuan_bi_planning\" >\uacc4\ud68d \ubc0f \uc900\ube44 \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_thuc_hien_kiem_toan_execution\" >\uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4<\/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\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_ket_thuc_va_bao_cao_reporting\" >\uc644\ub8cc \ubc0f \ubcf4\uace0 \ub2e8\uacc4<\/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\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ubc95\uc778 \uc120\uc815 \ubc0f \ud3c9\uac00 \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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Tieu_chi_danh_gia_don_vi_kiem_toan\" >\uac10\uc0ac\ubc95\uc778 \ud3c9\uac00 \uae30\uc900<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\" >\ub3c5\ub9bd \uac10\uc0ac\uc640 \uc7ac\ubb34\uc81c\ud45c \uac80\ud1a0\uc758 \ube44\uad50<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#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=\"Dinh_nghia_va_ban_chat_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc758 \uc815\uc758 \ubc0f \ud2b9\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uacb0\uc0b0 \uac10\uc0ac\ub294 \uac74\uc124 \ud22c\uc790 \uc8fc\uae30\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uad00\ub9ac \uc808\ucc28\ub85c, \ube44\uc6a9\uc744 \ub3c5\ub9bd\uc801\uc73c\ub85c \uac80\uc99d\ud558\uace0 \ucd5c\uc885 \uacb0\uc0b0 \ubcf4\uace0\uc11c\uac00 \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774 \ud65c\ub3d9\uc740 \ubaa8\ub4e0 \ud22c\uc790 \ube44\uc6a9\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \ud3c9\uac00\ud558\uc5ec \ud22c\uc790\uc790\uc758 \uc7ac\uc815\uc801 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uace0 \ud22c\uba85\uc131\uc744 \ub192\uc785\ub2c8\ub2e4. \ube44\uc6a9 \uad00\ub9ac\uc5d0 \ub300\ud55c \uaddc\uc81c\uac00 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c \ucd5c\uc885 \uacb0\uc0b0 \uac10\uc0ac\ub294 \ud22c\uc790 \uc790\ubcf8 \uc2b9\uc778 \ubc0f \ud504\ub85c\uc81d\ud2b8 \uc808\ucc28 \uc644\ub8cc\ub97c \uc704\ud55c \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_kiem_toan_quyet_toan_du_an_hoan_thanh_theo_chuan_muc_ke_toan_%E2%80%93_kiem_toan\"><\/span><b>\uc815\uc758\ud558\ub2e4 <\/b><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \uac10\uc0ac\uc5d0 \ub530\ub974\uba74 <\/b><b>\ud68c\uacc4 \ubc0f \uac10\uc0ac \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac\ub780 \ud22c\uc790\uc790\uac00 \uc791\uc131\ud55c \ud22c\uc790\uae08 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \uac80\ud1a0, \uac80\uc99d\ud558\uace0 \ub3c5\ub9bd\uc801\uc778 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc790\uaca9\uc744 \uac16\ucd98 \ub3c5\ub9bd \uac10\uc0ac \ubc95\uc778\uc774 \uc218\ud589\ud558\ub294 \uc774 \uac10\uc0ac\ub294 \uc900\ube44 \ub2e8\uacc4\ubd80\ud130 \uac74\uc124 \uc644\ub8cc\uae4c\uc9c0\uc758 \ubaa8\ub4e0 \ud22c\uc790 \ube44\uc6a9\uc744 \ud3c9\uac00\ud558\uace0, \uc2b9\uc778\ub41c \uae30\uc900, \ub2e8\uac00, \uacac\uc801 \ubc0f \uacc4\uc57d \uc870\uac74\uacfc \ube44\uad50\ud558\uc5ec \uc815\uc0b0 \ubcf4\uace0\uc11c\uc758 \ud22c\uba85\uc131, \uc801\ubc95\uc131 \ubc0f \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4078\" aria-describedby=\"caption-attachment-4078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4078\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png\" alt=\"\u0110\u1ecbnh ngh\u0129a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4078\" class=\"wp-caption-text\">\ud68c\uacc4 \ubc0f \uac10\uc0ac \uae30\uc900\uc5d0 \ub530\ub978 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac\uc758 \uc815\uc758.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac\uc758 \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub294 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \uc0ac\uae30 \ub610\ub294 \uc624\ub958\ub85c \uc778\ud55c \uc911\ub300\ud55c \ud5c8\uc704 \uae30\uc7ac\uac00 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc558\ub2e4\ub294 \ud569\ub9ac\uc801\uc778 \ud655\uc2e0\uc744 \uc81c\uacf5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774 \uc791\uc5c5\uc5d0\ub294 \ubc95\ub960 \ubb38\uc11c, \uc9c0\uae09 \uc99d\ube59\uc11c\ub958, \uc218\ud589\ub41c \uc791\uc5c5 \ubc0f \uac74\uc124 \ud488\uc9c8\uc758 \uc644\uc804\uc131\uacfc \uc815\ud655\uc131 \uac80\ud1a0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ud569\ubc95\uc801\uc778 \uac83\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \ubaa8\ub4e0 \ube44\uc6a9\uc740 \ucda9\ubd84\ud55c \ubc95\uc801 \ubc0f \uc0ac\uc2e4\uc801 \uadfc\uac70\ub85c \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_tuyet_doi_kiem_toan_quyet_toan_du_an_hoan_thanh_trong_quan_ly_von_dau_tu\"><\/span><b>\uc808\ub300\uc801 \uc5ed\ud560 <\/b><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \uac10\uc0ac <\/b><b>\ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac \ubd84\uc57c\uc5d0\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \uac10\uc0ac\ub294 \ucd5c\uc885 &quot;\ud544\ud130&quot; \uc5ed\ud560\uc744 \ud558\uc5ec \ud22c\uc790 \uc790\ubcf8, \ud2b9\ud788 \uad6d\uac00 \uc790\ubcf8\uc774\ub098 \uae08\uc735 \uae30\uad00 \ub300\ucd9c\uae08\uc774 \uc758\ub3c4\ub41c \ubaa9\uc801\uc5d0 \ub9de\uac8c \uacbd\uc81c\uc801\uc774\uace0 \ud6a8\uc728\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uc774\ub294 \uc790\uae08 \uc0ac\uc6a9\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc774\ud574 \uad00\uacc4\uc790 \uac04\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud22c\uc790 \uc790\ubcf8 \uad00\ub9ac\uc5d0\uc11c \uc808\ub300\uc801 \uc5ed\ud560 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><b>\uc5ed\ud560<\/b><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><b>\uc0c1\uc138 \uc124\uba85<\/b><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\uc790\uc0b0 \uac00\uce58 \uacb0\uc815<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\uace0\uc815\uc790\uc0b0\uc758 \uc2e4\uc81c \uac00\uce58\ub97c \uc815\ud655\ud558\uac8c \uacb0\uc815\ud558\ub294 \uac83\uc740 \uc790\uc0b0\uc758 \uc778\uc2dd, \uad00\ub9ac \ubc0f \ud6c4\uc18d \uac10\uac00\uc0c1\uac01 \uacc4\uc0b0\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\uacb0\uc0b0 \uc2b9\uc778\uc758 \uadfc\uac70<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uad00\ud560 \ub2f9\uad6d(\ud22c\uc790\uc790, \uae08\uc735 \ub2f9\uad6d)\uc774 \ucd5c\uc885 \ud22c\uc790 \uc790\ubcf8 \uac00\uce58\ub97c \uacf5\uc2dd\uc801\uc73c\ub85c \uc2b9\uc778\ud558\ub294 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ub370 \uc788\uc5b4 \uac00\uc7a5 \uc911\uc694\ud558\uace0 \ud544\uc218\uc801\uc778 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\ubc95\ub839 99\/2021\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\uc790\uae08 \uc9c0\ucd9c \uc9c0\uc6d0<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc740\ud589\uc774\ub098 \uae08\uc735\uae30\uad00\uc774 \ub0a8\uc740 \uc790\ubcf8\uae08(\uc788\uc744 \uacbd\uc6b0)\uc744 \uc9c0\uae09\ud558\uace0 \ud22c\uc790 \ucd94\uc801 \uc7a5\ubd80\ub97c \ub9c8\uac10\ud558\ub294 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9 \uacc4\uc57d\/\uc790\ubcf8 \uad00\ub9ac \uaddc\uc815<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2465%; text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uc138\uc694.<\/span><\/td>\n<td style=\"width: 50.8016%; text-align: center;\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ube44\uc6a9\uc758 \ud0c0\ub2f9\uc131\uc744 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc785\uc99d\ud558\uace0, \ud574\ub2f9 \ube44\uc6a9\uc774 \uc790\uc0b0\uc758 \uc6d0\uac00 \uae30\uc900\uc5d0 \ud3ec\ud568\ub418\uc5b4 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uac10\uac00\uc0c1\uac01\/\uacf5\uc81c \ub300\uc0c1\uc774 \ub418\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"width: 25.0501%; text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ubc95<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_va_loi_ich_cot_loi_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801 \ubc0f \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc885 \uc0ac\uc5c5 \uc2ec\uc0ac\uc758 \ubaa9\uc801\uc740 \ub2e8\uc21c\ud788 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub370 \uadf8\uce58\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ud22c\uc790\uc790\uc640 \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \uc2e4\uc9c8\uc801\uc778 \ubd80\uac00\uac00\uce58\ub97c \uc81c\uacf5\ud558\uace0 \uc790\ubcf8 \uad00\ub9ac\uc758 \uacbd\uc81c\uc801 \ud6a8\uc728\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacfc\uc815\uc744 \ud1b5\ud574 \uc790\ubcf8 \ud65c\uc6a9\uc744 \uc885\ud569\uc801\uc73c\ub85c \ud3c9\uac00\ud558\uace0 \ud22c\uc790 \uc131\uacfc\ub97c \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\"><\/span><b>\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \ucd5c\uc885 \uacb0\uc0b0 \uac10\uc0ac<\/b><b>\ud22c\uc790\uc790(\uac1c\ubc1c\uc790)\ub97c \uc704\ud574<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \ud22c\uc790\uc790\uc5d0\uac8c \ubc95\uc801, \uc7ac\uc815\uc801 \uc548\uc2ec\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uac15\ub825\ud55c \ubc95\uc801 \ubcf4\ud638 \uc7a5\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\"><\/span><b>\ud22c\uc790 \ube44\uc6a9\uc758 \ud0c0\ub2f9\uc131\uc744 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc18c\uc720\uc790\ub294 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \ube44\uc6a9\uc774 \uc790\uc0b0 \uac00\uce58\uc758 \uc77c\ubd80\ub85c \uc778\uc2dd\ub420 \uc790\uaca9\uc774 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc791\uc5c5\uc758 \uc591\uacfc \uc9c8\uc5d0 \ub300\ud55c \ubb38\uc11c, \uacc4\uc57d \ubc0f \uc778\uc218 \ubcf4\uace0\uc11c\uc758 \uc801\ubc95\uc131\uc744 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4081\" aria-describedby=\"caption-attachment-4081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4081\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"M\u1ee5c \u0111\u00edch v\u00e0 l\u1ee3i \u00edch c\u1ed1t l\u00f5i c\u1ee7a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4081\" class=\"wp-caption-text\">\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc758 \ud575\uc2ec \ubaa9\uc801 \ubc0f \uc774\uc810.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc774\ub4e4\uc740 \ud574\ub2f9 \ube44\uc6a9\uc774 \uc2b9\uc778\ub41c \uc608\uc0b0 \ubc94\uc704 \ub0b4\uc5d0 \uc788\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc8fc\uc815\ubd80\uac00 \uc815\ud55c \uae30\uc900 \ubc0f \ub2e8\uac00\uc5d0 \ubd80\ud569\ud558\ub294\uc9c0 \ud3c9\uac00\ud560 \uac83\uc785\ub2c8\ub2e4. \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uacfc\uc815\uc744 \ud1b5\ud574 \ubd88\ud544\uc694\ud55c \ube44\uc6a9\uc744 \uc2e0\uc18d\ud558\uac8c \uc81c\uac70\ud558\uc5ec \ucd94\ud6c4 \ubcf5\uc7a1\ud55c \uc124\uba85\uc774 \ud544\uc694\ud55c \uc0c1\ud669\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\"><\/span><b>\uc815\uc0b0 \ubc0f \uc9c0\uae09 \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud22c\uc790\uae08 \uc815\uc0b0 \uc2b9\uc778 \uae30\uad00\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ud544\uc218 \uc11c\ub958\uc785\ub2c8\ub2e4. \ud504\ub85c\uc81d\ud2b8\uc5d0 \ucc28\uc785\uae08\uc774 \ud3ec\ud568\ub420 \uacbd\uc6b0, \uc774 \ubcf4\uace0\uc11c\ub294 \uc740\ud589\uc774\ub098 \uae08\uc735\uae30\uad00\uc774 \uc57d\uc815\ub41c \uc794\uae08\uc744 \uc9c0\uae09\ud558\uace0 \ud504\ub85c\uc81d\ud2b8\ub97c \uc885\uacb0\ud558\uae30 \uc704\ud55c \uc870\uac74\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \uc774\ub294 \ud22c\uc790\uc790\uac00 \uac74\uc124 \ud22c\uc790\uae08 \uad00\ub9ac \ucc45\uc784\uc744 \uc885\ub8cc\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\"><\/span><b>\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \ucd5c\uc885 \uacb0\uc0b0 \uac10\uc0ac<\/b><b>\uc815\ubd80 \uae30\uad00 \ubc0f \uc790\uae08 \uc9c0\uc6d0 \uae30\uad00\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ud68c\uacc4\ub97c \uac10\uc0ac\ud558\ub294 \uac83\uc740 \ud22c\uba85\uc131\uacfc \ucc45\uc784\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \uc815\ubd80 \uae30\uad00, \uae08\uc735 \uae30\uad00 \ubc0f \uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_de_phe_duyet_quyet_toan_von_dau_tu\"><\/span><b>\ud22c\uc790 \uc790\ubcf8 \uacb0\uc81c \uc2b9\uc778\uc758 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacb0\uc0b0 \uac80\ud1a0 \ubc0f \uc2b9\uc778\uc744 \ub2f4\ub2f9\ud558\ub294 \uae30\uad00(\uc7ac\ubb34\ubd80 \ub610\ub294 \uad00\ub828 \ubd80\ucc98)\uc740 \uac10\uc0ac \uacb0\uacfc\ub97c \ucd5c\uc885 \uae08\uc561 \uc2b9\uc778 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\ub294 \uc911\uc694\ud55c \uadfc\uac70\ub85c \ud65c\uc6a9\ud569\ub2c8\ub2e4. \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud574\ub2f9 \uae30\uad00\uc758 \uc704\ud5d8\uacfc \ucc45\uc784 \ubd80\ub2f4\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\"><\/span><b>(\uc608\uc0b0\uc774 \uc788\ub294 \uacbd\uc6b0) \uc608\uc0b0 \uc0ac\uc6a9\uc744 \ud1b5\uc81c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uc608\uc0b0\uc73c\ub85c \uc9c0\uc6d0\ub418\ub294 \uc0ac\uc5c5\uc758 \uacbd\uc6b0, \uc644\ub8cc\ub41c \uc0ac\uc5c5\uc758 \ucd5c\uc885 \ud68c\uacc4 \uac10\uc0ac\ub294 \uc785\ucc30, \uacbd\uc81c \ubc0f \uae30\uc220 \uae30\uc900, \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac \uad00\ub828 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \ud6a8\uacfc\uc801\uc778 \uc218\ub2e8\uc785\ub2c8\ub2e4. \uc774\ub294 \uacf5\uacf5 \ud22c\uc790 \uc190\uc2e4 \ubc0f \ub0ad\ube44 \ubc29\uc9c0\uc5d0 \ub300\ud55c \uad6d\uac00\uc758 \uc9c4\uc9c0\ud55c \uc758\uc9c0\ub97c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ubc95\uc801 \uadfc\uac70 \ubc0f \uc801\uc6a9 \ubc94\uc704 <\/b><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc644\uacf5\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc808\ucc28\ub294 \uac74\uc124 \ud22c\uc790 \ubc0f \ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4\uc5d0 \uba85\ud655\ud558\uac8c \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc95\uc801 \uadfc\uac70\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uaddc\uc815 \uc900\uc218 \ubc0f \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c\uc758 \ubc95\uc801 \ud6a8\ub825\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_ly_trong_yeu\"><\/span><b>\uc8fc\uc694 \ubc95\ub960 \ubb38\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5, \ud2b9\ud788 \ud22c\uc790\uc790\uc640 \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c \ubb38\uc11c\ub4e4\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc5c5\ubb34 \ubc94\uc704\ub97c \uba85\ud655\ud788 \ud558\uace0 \ubaa8\ub4e0 \uc808\ucc28\uac00 \uacac\uace0\ud55c \ubc95\uc801 \uadfc\uac70\uc5d0 \uae30\ubc18\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2021\ub144 11\uc6d4 11\uc77c\uc790 \uc815\ubd80\ub839 99\/2021\/ND-CP\ub294 \uacf5\uacf5 \ud22c\uc790 \uc790\ubcf8\uc744 \uc0ac\uc6a9\ud558\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \uad00\ub9ac, \uc9c0\uae09 \ubc0f \uc815\uc0b0\uc744 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80\uc758 \ud68c\ub78c 96\/2021\/TT-BTC\ub294 \uc644\ub8cc\ub41c \uc790\ubcf8 \uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uacb0\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131, \uc81c\ucd9c, \uc2b9\uc778 \ubc0f \uacf5\ud45c\uc640 \uad00\ub828\ub41c \uc5ec\ub7ec \uce21\uba74\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \ubc0f \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900(VSA).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 96\/2021\/TT-BTC\uc5d0 \ub530\ub974\uba74, \ud22c\uc790 \uc790\ubcf8 \uacb0\uc81c \ubcf4\uace0\uc11c\ub294 \ub2e4\uc74c\uc758 \uacbd\uc6b0\uc5d0 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0 \ubcf4\uace0\uc11c\uac00 \ud544\uc694\ud55c \uc0ac\ub840 \uc694\uc57d\ud45c\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><b>\ud504\ub85c\uc81d\ud2b8 \ubaa9\ud45c<\/b><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac \uc694\uccad<\/b><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><b>\uba54\ubaa8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uc801\uc73c\ub85c \uc911\uc694\ud55c \ud504\ub85c\uc81d\ud2b8\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ubb34\uc801<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">A\uadf8\ub8f9 \ubc0f B\uadf8\ub8f9 \ud504\ub85c\uc81d\ud2b8(\uacf5\uacf5 \ud22c\uc790 \uc790\uae08 \ud65c\uc6a9).<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ubb34\uc801<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uad8c\ud55c\uc744 \uac00\uc9c4 \ub2f9\uad6d\uc758 \uc2b9\uc778\uc744 \ubc1b\uc740 \ud504\ub85c\uc81d\ud2b8\ub97c \uc81c\uc678\ud558\uace0\ub294 \uac10\uc0ac\uac00 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">\ubcf8 \ud504\ub85c\uc81d\ud2b8\ub294 \ud22c\uc790 \uacb0\uc815\uad8c\uc790 \ub610\ub294 \uae30\ubd80\uc790(\uc740\ud589, \uc2e0\uc6a9\uae30\uad00)\uc758 \uc694\uad6c \uc0ac\ud56d\uc5d0 \ub530\ub77c \ub2e4\ub978 \uc790\uae08 \uc870\ub2ec\uc6d0\uc744 \ud65c\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ubb34\uc801<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c BOT \ud504\ub85c\uc81d\ud2b8, PPP \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \ub300\uaddc\ubaa8 \ub300\ucd9c \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_phan_loai_chi_phi_dau_tu_hop_le\"><\/span><b>\uc801\uaca9 \ud22c\uc790 \ube44\uc6a9\uc758 \uac1c\ub150 \ubc0f \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\ub97c \uc218\ud589\ud560 \ub54c \uac10\uc0ac\uc790\ub294 \ub2e4\uc591\ud55c \uc720\ud615\uc758 \ud22c\uc790 \ube44\uc6a9\uc744 \uac80\uc99d\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc801\uc808\ud558\uace0 \ud569\ubc95\uc801\uc778 \ube44\uc6a9 \ubd84\ub958\ub294 \ucd94\ud6c4 \uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \ucde8\ub4dd \uc6d0\uac00\ub97c \uacb0\uc815\ud558\ub294 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_chi_phi_theo_thong_tu_962021TT-BTC\"><\/span><b>\ud68c\ub78c 96\/2021\/TT-BTC\uc5d0 \ub530\ub978 \uacbd\ube44 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uac10\uc0ac \ub300\uc0c1 \ucd1d \ud22c\uc790 \ube44\uc6a9\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc8fc\uc694 \ud56d\ubaa9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ube44\uc6a9 \ud56d\ubaa9\uc740 \uc2b9\uc778\ub41c \uc608\uc0b0 \ubc0f \uc6d0\ubcf8 \uc99d\ube59 \uc11c\ub958\uc640 \uc0c1\uc138\ud788 \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124 \ube44\uc6a9\uc5d0\ub294 \uc790\uc7ac\ube44, \uc778\uac74\ube44, \uac74\uc124 \uc7a5\ube44\ube44 \ubc0f \uac04\uc811\ube44\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\ube44 \ube44\uc6a9: \uc5ec\uae30\uc5d0\ub294 \uad6c\ub9e4, \uc124\uce58 \ubc0f \uc791\ub3d9 \uad50\uc721 \ube44\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9: \ud22c\uc790\uc790\uac00 \ud504\ub85c\uc81d\ud2b8 \uc900\ube44 \ub2e8\uacc4\ubd80\ud130 \uc644\ub8cc \ub2e8\uacc4\uae4c\uc9c0 \uad00\ub9ac\ud558\ub294 \ub370 \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124 \ud22c\uc790 \ucee8\uc124\ud305 \ube44\uc6a9: \uce21\ub7c9, \ud504\ub85c\uc81d\ud2b8 \uacc4\ud68d, \uc124\uacc4, \uac10\ub3c5 \ubc0f \uac80\uc99d \ube44\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ud0c0 \ube44\uc6a9\uc5d0\ub294 \uc774\uc0ac \ube44\uc6a9, \ubcf4\ud5d8\ub8cc, (\uac74\uc124 \uae30\uac04 \uc911) \ub300\ucd9c \uc774\uc790 \ubc0f \uc608\ube44 \ube44\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc758 \ud575\uc2ec \uc694\uc18c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \ub370\uc774\ud130\uc758 \uc720\ud6a8\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c \uc704\ud5d8\ub3c4\uac00 \uac00\uc7a5 \ub192\uc740 \uc601\uc5ed\uc5d0 \uc9d1\uc911\ud560 \uac83\uc785\ub2c8\ub2e4. \ud575\uc2ec \uc0ac\ud56d\uc744 \ud30c\uc545\ud558\uba74 \uac10\uc0ac \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\"><\/span><b>\ubc95\ub960 \ubb38\uc11c \ubc0f \ud22c\uc790 \uc790\uae08 \ucd9c\ucc98\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \ud504\ub85c\uc81d\ud2b8 \uc2e4\ud589\uc758 \uadfc\uac70\uac00 \ub41c \ubc95\ub960 \ubb38\uc11c\uc758 \uc644\uc804\uc131\uacfc \uc720\ud6a8\uc131\uc744 \uac80\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc815\ucc45 \ubc0f \ud22c\uc790 \uacb0\uc815\uc5d0 \uad00\ud55c \uad8c\ud55c \uc788\ub294 \ub2f9\uad6d\uc758 \uacb0\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\uc138 \uacc4\ud68d \uc218\ub9bd, \uac74\ucd95 \ud5c8\uac00.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc608\uc0b0 \ud3c9\uac00 \uacb0\uacfc, \uc785\ucc30 \uacb0\uacfc \ubc0f \uccb4\uacb0\ub41c \uacbd\uc81c \uacc4\uc57d \uacb0\uacfc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc790\ubcf8(\uc790\uae30\uc790\ubcf8, \ucc28\uc785 \uc790\ubcf8, \uc608\uc0b0 \uc790\ubcf8)\uc774 \uc2b9\uc778\ub41c \uad6c\uc870\uc5d0 \ub530\ub77c \uc62c\ubc14\ub974\uac8c \ub3d9\uc6d0\ub418\uace0 \uc0ac\uc6a9\ub418\uace0 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_dau_tu_thuc_hien\"><\/span><b>\ud22c\uc790 \ube44\uc6a9 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uac00\uc7a5 \ubcf5\uc7a1\ud558\uace0 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc2e4\uc81c \ud22c\uc790 \ube44\uc6a9\uc758 \uc815\ud655\uc131\uc740 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc804\uccb4\uc758 \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \uacb0\uc815\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_khoi_luong_va_don_gia_thuc_te\"><\/span><b>\uc2e4\uc81c \uc218\ub7c9 \ubc0f \ub2e8\uac00\ub97c \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc644\ub8cc \ubc0f \uc2b9\uc778\ub41c \uc2e4\uc81c \uc791\uc5c5\ub7c9(\uc644\ub8cc \uc2b9\uc778 \ubcf4\uace0\uc11c\uc5d0 \ub530\ub984)\uc744 \uc124\uacc4 \ubc0f \ube44\uc6a9 \uacac\uc801 \ubb38\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc791\uc5c5\ub7c9\uacfc \ube44\uad50\ud569\ub2c8\ub2e4. \uc791\uc5c5\ub7c9\uc5d0 \ucc28\uc774\uac00 \uc788\ub294 \uacbd\uc6b0, \ud0c0\ub2f9\ud55c \uc870\uc815 \ub610\ub294 \ucd94\uac00 \ube44\uc6a9\uc73c\ub85c \uc124\uba85\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e8\uac00\uc640 \uad00\ub828\ud558\uc5ec \uac10\uc0ac\uc778\uc740 \uacc4\uc57d \uccb4\uacb0 \ub2f9\uc2dc\uc758 \uc2dc\uc7a5 \uac00\uaca9 \ub610\ub294 \uad6d\uac00 \uae30\uc900 \uac00\uaca9\uacfc \ube44\uad50\ud558\uc5ec \uacc4\uc57d\uc5d0 \ub530\ub978 \ub2e8\uac00 \uc801\uc6a9 \uc5ec\ubd80\ub97c \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9 \ubc0f \ucee8\uc124\ud305 \uc218\uc218\ub8cc \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \ube44\uc6a9\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uac74\uc124 \ubc0f \uc7a5\ube44 \ube44\uc6a9\uc758 \ubc31\ubd84\uc728(%)\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc774 \ube44\uc728\uc774 \uac74\uc124\ubd80\uc758 \ud604\ud589 \ubc95\uaddc(\uc608: \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9 \uae30\uc900\uc5d0 \uad00\ud55c \uc9c0\uce68)\uc5d0 \uba85\uc2dc\ub41c \ucd5c\ub300 \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc900\uc744 \ucd08\uacfc\ud558\ub294 \uc2e4\uc81c \ube44\uc6a9\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0, \ud574\ub2f9 \ucd08\uacfc\ubd84\uc5d0 \ub300\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uace0 \ud22c\uc790 \uacb0\uc815\uad8c\uc790\uc758 \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_lai_vay_va_chi_phi_du_phong\"><\/span><b>\uc774\uc790 \ube44\uc6a9 \ubc0f \ucda9\ub2f9\uae08 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uac00\uce58\uc5d0 \uc790\ubcf8\ud654\ub41c \uc774\uc790 \ube44\uc6a9\uc740 \uac74\uc124 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \uc774\uc790\uc5ec\uc57c \ud558\uba70 \uc740\ud589 \uc99d\ube59 \uc11c\ub958\ub85c \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ubd80\uac00\uac00\uce58\uad00\ub9ac\uaddc\uc815(VAS)\uc5d0 \ub530\ub77c \uc774\uc790 \uc790\ubcf8\ud654 \uc911\ub2e8 \uc2dc\uc810(\uc790\uc0b0 \uc0ac\uc6a9 \uc900\ube44 \uc2dc\uc810)\uc744 \uac80\ud1a0\ud560 \uac83\uc785\ub2c8\ub2e4. \uc608\ube44\ube44\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \ucc98\ub9ac\ud574\uc57c \ud558\uba70, \ub0a8\uc740 \uae08\uc561(\uc0ac\uc6a9\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0)\uc740 \ucd5c\uc885 \ud22c\uc790 \uac00\uce58\uc5d0\uc11c \uc81c\uc678\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\"><\/span><b>\uc790\uc0b0\uacfc \ubd80\ucc44\uc758 \uac00\uce58 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ube44\uc6a9 \uac80\uc99d \ud6c4, \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac\uc758 \ub2e4\uc74c \ub2e8\uacc4\ub294 \uc790\uc0b0 \uac00\uce58\uc640 \ubd80\ucc44 \ud604\ud669\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\ub97c \ud1b5\ud574 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub41c \uac00\uce58\uac00 \ud569\ub9ac\uc801\uc778\uc9c0, \ubaa8\ub4e0 \uc7ac\uc815\uc801 \uc758\ubb34\uac00 \uc644\uc804\ud788 \ubc18\uc601\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tri_tai_san_ghi_nhan\"><\/span><b>\uc790\uc0b0\uc758 \uc7a5\ubd80\uc0c1 \uac00\uce58 \uacb0\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uac01 \ud504\ub85c\uc81d\ud2b8 \ud56d\ubaa9\uc758 \ucd5c\uc885 \uc815\uc0b0 \uac00\uce58\ub97c \uacb0\uc815\ud558\uc5ec \uc774 \ucd1d\uc561\uc774 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub420 \uace0\uc815 \uc790\uc0b0\uc758 \ucd5c\ucd08 \uc6d0\uac00\uc640 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uc774\ub294 \ud22c\uc790\uc790\uac00 \uc790\uc0b0 \ud68c\uacc4\uc0c1\uc758 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_cong_no_phai_thu_phai_tra\"><\/span><b>\ub9e4\ucd9c\ucc44\uad8c\uacfc \ub9e4\uc785\ucc44\ubb34\ub97c \ud655\uc778\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc2e4\ud589 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \ubd80\ucc44\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624. \uc120\uc218\uae08, \uc774\ud589 \ubcf4\uc99d\uae08 \ubc0f \uac74\uc124 \ubcf4\uc99d\uc744 \uc704\ud55c \uc720\ubcf4\uae08\uc774 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd94\uc801 \ubc0f \ucc98\ub9ac\ub418\uace0 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc774\ub97c \ud1b5\ud574 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uac00 \ud3ec\uad04\uc801\uc774\uace0 \ud22c\uc790\uc790\uc758 \uc7ac\uc815\uc801 \ucc45\uc784\uc744 \uc644\ubcbd\ud558\uac8c \ubc18\uc601\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac \uc808\ucc28 <\/b><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uac10\uc0ac \uc808\ucc28\ub294 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900(VSA)\uc5d0 \ub530\ub77c \uc218\ud589\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc900\uc744 \uc900\uc218\ud568\uc73c\ub85c\uc368 \uac10\uc0ac \uacb0\uacfc\uc758 \ub3c5\ub9bd\uc131, \uac1d\uad00\uc131 \ubc0f \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_chuan_bi_planning\"><\/span><b>\uacc4\ud68d \ubc0f \uc900\ube44 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud504\ub85c\uc81d\ud2b8, \ud22c\uc790\uc790 \ubc0f \uc8fc\uc694 \uacc4\uc57d\uc790\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc218\uc9d1\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc608\uc0c1\uce58 \ubabb\ud55c \ube44\uc6a9\uc774\ub098 \ub300\uaddc\ubaa8 \uc870\uc815 \ubc0f \ucd94\uac00 \ube44\uc6a9\uacfc \uad00\ub828\ub41c \uc704\ud5d8\uc744 \ube44\ub86f\ud55c \uc911\uc694\ud55c \uc704\ud5d8\uc744 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc704\ud5d8 \ud3c9\uac00\ub97c \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \ubc29\ubc95\ub860\uc744 \uc124\uacc4\ud558\uace0, \ube44\uc6a9 \ud45c\ubcf8 \ucd94\ucd9c \ubc94\uc704\ub97c \uacb0\uc815\ud558\uba70, \uc790\uc6d0\uc744 \ubc30\ubd84\ud569\ub2c8\ub2e4. \uc138\ubd80\uc801\uc778 \uacc4\ud68d \uc218\ub9bd\uc740 \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \uc18c\uc694\ub418\ub294 \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_execution\"><\/span><b>\uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\ubcf8\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc808\ucc28\uc758 \ubaa9\uc801\uc740 \uc758\uacac\uc744 \ud615\uc131\ud558\uae30 \uc704\ud55c \ucda9\ubd84\ud558\uace0 \uc801\uc808\ud55c \uac10\uc0ac \uc99d\uac70\ub97c \uc218\uc9d1\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4082\" aria-describedby=\"caption-attachment-4082\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4082\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng chuy\u00ean s\u00e2u \u0111\u1ea3m b\u1ea3o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4082\" class=\"wp-caption-text\">\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;\">\uc900\uc218\uc131 \uac80\uc0ac: \uc785\ucc30 \uc808\ucc28, \ud488\uc9c8 \uad00\ub9ac \uc808\ucc28 \ubc0f \uc218\ub7c9 \uad00\ub9ac \uc808\ucc28\uac00 \uad6d\uac00 \uaddc\uc815 \ubc0f \uacc4\uc57d\uc5d0 \ub530\ub77c \uc900\uc218\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd84\uc11d \uc808\ucc28: \uc2e4\uc81c \ube44\uc6a9\uc744 \uc608\uc0c1 \ube44\uc6a9, \uc608\uc0b0 \ube44\uc6a9 \ub610\ub294 \uc720\uc0ac \ud504\ub85c\uc81d\ud2b8\uc758 \ube44\uc6a9\uacfc \ube44\uad50\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubd80 \uc0ac\ud56d \uac80\uc99d: \ub300\uaddc\ubaa8 \uc9c0\uae09 \ubb38\uc11c \ubc0f \uc911\uc694 \uc778\uc218 \ubcf4\uace0\uc11c\ub97c \ubb34\uc791\uc704 \ub610\ub294 \uc704\ud5d8 \uae30\ubc18 \ud45c\ubcf8 \ucd94\ucd9c\ud558\uc5ec \uc815\ud655\uc131, \ud569\ub9ac\uc131 \ubc0f \uc720\ud6a8\uc131\uc744 \uac80\uc99d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uc7a5 \uc810\uac80 \uc2e4\uc2dc: \uac10\uc0ac\uad00\uc740 \uc644\ub8cc\ub41c \uc791\uc5c5\ub7c9\uacfc \uc0c1\ud0dc\ub97c \uc9c1\uc811 \ud655\uc778\ud558\uae30 \uc704\ud574 (\ud544\uc694\ud558\uace0 \ud5c8\uc6a9\ub418\ub294 \uacbd\uc6b0) \ud604\uc7a5 \uc810\uac80\uc744 \uc2e4\uc2dc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_ket_thuc_va_bao_cao_reporting\"><\/span><b>\uc644\ub8cc \ubc0f \ubcf4\uace0 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud604\uc7a5 \uc870\uc0ac \ubc0f \ubd84\uc11d\uc744 \uc644\ub8cc\ud55c \ud6c4 \uacb0\uacfc\ub97c \uc885\ud569\ud558\uc5ec \uac10\uc0ac \ubcf4\uace0\uc11c \ucd08\uc548\uc744 \uc791\uc131\ud569\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\ub294 \ub2e4\uc74c \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc758\uacac: \ubb34\uc870\uac74\ubd80, \uc870\uac74\ubd80 \ub610\ub294 \uc758\uacac \ubd88\uba85.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub958, \uc798\ubabb\ub41c \ube44\uc6a9 \ub610\ub294 \uc870\uc815\uc774 \ud544\uc694\ud55c \ud56d\ubaa9\uc744 \uc694\uc57d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790\uc790\uc5d0\uac8c \uc11c\ub958 \uc791\uc131\uc744 \uc644\ub8cc\ud558\ub294 \ub370 \uad00\ud55c \uad8c\uace0\uc0ac\ud56d.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790\uc790\ub294 \uc774 \ubcf4\uace0\uc11c\ub97c \ud65c\uc6a9\ud558\uc5ec \ud22c\uc790\uae08 \uc815\uc0b0 \ubcf4\uace0\uc11c\ub97c \ucd5c\uc885 \ud655\uc815\ud558\uace0 \uac10\uc0ac\uae30\uad00\uc5d0 \uc2b9\uc778\uc744 \uc694\uccad\ud569\ub2c8\ub2e4. \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc815\uc0b0\uc744 \ub2f4\ub2f9\ud558\ub294 \uac10\uc0ac \ubd80\uc11c\ub294 \ud544\uc694\ud55c \uacbd\uc6b0 \ud22c\uc790\uc790\uc640 \ud611\ub825\ud558\uc5ec \uc124\uba85\uc744 \uc81c\uacf5\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\uac10\uc0ac\ubc95\uc778 \uc120\uc815 \ubc0f \ud3c9\uac00 \uae30\uc900 <\/b><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \uc801\ud569\ud55c \ud68c\uacc4\ubc95\uc778\uc744 \uc120\uc815\ud558\ub294 \uac83\uc740 \ubc95\uc801 \ud6a8\ub825 \ubc0f \ud6c4\uc18d \uc2b9\uc778 \uc808\ucc28\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ubbc0\ub85c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ud3c9\ud310\uc774 \uc88b\uc740 \ud68c\uacc4\ubc95\uc778\uc744 \uc120\ud0dd\ud558\uba74 \ud22c\uc790\uc790\ub294 \uc2ec\uc0ac \uae30\uad00\uacfc\uc758 \ud611\uc758 \uacfc\uc815\uc5d0\uc11c \ub354\uc6b1 \ud070 \uc2e0\ub8b0\ub97c \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_danh_gia_don_vi_kiem_toan\"><\/span><b>\uac10\uc0ac\ubc95\uc778 \ud3c9\uac00 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub192\uc740 \ud3c9\uac00\ub97c \ubc1b\ub294 \ud68c\uacc4\ubc95\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uae30\uc900\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc900\uc740 \uc11c\ube44\uc2a4 \ud488\uc9c8\uacfc \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc218\uc6a9 \uac00\ub2a5\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4080\" aria-describedby=\"caption-attachment-4080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4080\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 cho ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4080\" class=\"wp-caption-text\">\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\ubc95\uc778 \uc120\uc815 \ubc0f \ud3c9\uac00 \uae30\uc900<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ubb38\uc131: \uc800\ud76c \uac10\uc0ac\ud300\uc740 \uacf5\uc778 \uc804\ubb38\uac00(\ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac)\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc73c\uba70, \uae30\ucd08 \uac74\uc124 \ubd84\uc57c\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc804\ubb38 \uc9c0\uc2dd\uacfc \uaddc\ubc94, \ub2e8\uac00, \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc808\ucc28\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub97c \uac16\ucd94\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\ub825: A \ubc0f B \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294 \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uadf8\uc640 \ub3d9\ub4f1\ud55c \uaddc\ubaa8\uc640 \ubcf5\uc7a1\uc131\uc744 \uac00\uc9c4 \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ud68c\uacc4 \uac10\uc0ac\uc5d0 \ub300\ud55c \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud3c9\ud310: \ud574\ub2f9 \ud68c\uacc4\ubc95\uc778\uc740 \uc7ac\uc815\ubd80\uc758 \uc815\uc2dd \ud5c8\uac00\ub97c \ubc1b\uc558\uc73c\uba70 \uad00\ub828 \uac10\uc0ac \uae30\uad00(\uc7ac\uc815\ubd80, \uc138\ubb34\uad6d)\uc73c\ub85c\ubd80\ud130 \ub110\ub9ac \uc778\uc815\ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\ub8b0\uc131: \uc804 \uacfc\uc815\uc5d0 \uac78\uccd0 \uc644\uc804\ud55c \ub3c5\ub9bd\uc131, \uac1d\uad00\uc131 \ubc0f \uc815\ubcf4 \uae30\ubc00\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\"><\/span><b>\ub3c5\ub9bd \uac10\uc0ac\uc640 \uc7ac\ubb34\uc81c\ud45c \uac80\ud1a0\uc758 \ube44\uad50<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc644\ub8cc\ub41c \uc0ac\uc5c5 \uc815\uc0b0\uc5d0 \ub300\ud55c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\uc640 \uad6d\uac00 \uae30\uad00\uc774 \uc218\ud589\ud558\ub294 \uc815\uc0b0 \uac80\uc99d \ubc0f \uc2b9\uc778 \uc808\ucc28\ub97c \ud63c\ub3d9\ud569\ub2c8\ub2e4. \ub450 \ud65c\ub3d9\uc740 \uad00\ub828\uc774 \uc788\uc9c0\ub9cc, \uc131\uaca9, \ubaa9\uc801 \ubc0f \uc2e4\ud589 \uc8fc\uccb4\uac00 \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub3c5\ub9bd \uac10\uc0ac\uc640 \ucd5c\uc885 \ud569\uc758 \uac80\ud1a0 \ube44\uad50\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><b>\ud2b9\uc131<\/b><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><b>\ub3c5\ub9bd \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><b>\ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \ubd80\uc11c<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80\uc758 \ud5c8\uac00\ub97c \ubc1b\uc740 \ub3c5\ub9bd \ud68c\uacc4\ubc95\uc778<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\uad00\ub828 \uad6d\uac00 \uae30\uad00(\uc7ac\ubb34\ubd80, \uc7ac\uc815\uae30\ud68d\uc2e4, \uc0ac\uc5c5\uad00\ub9ac\uc704\uc6d0\ud68c).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\uc9c1\ubb34\uc758 \uc131\uaca9<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \uac80\uc99d\ud558\uace0 \ub3c5\ub9bd\uc801\uc778 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0 \uac00\uce58\ub97c \ud3c9\uac00 \ubc0f \uc2b9\uc778\ud558\uace0 \ucd5c\uc885 \uacb0\uc815\uc744 \ub0b4\ub9bd\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\ud544\uc218\uc801\uc778<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\ubc95\ub839 99\/2021\/ND-CP \ubc0f \ud68c\ub78c 96\/2021\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud574 \ud544\uc218 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\uad6d\uac00 \uc790\uae08\uc744 \uc0ac\uc6a9\ud558\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5\uc5d0 \ud544\uc218 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uac00\uce58<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud574\ub2f9 \uae30\uad00\uc774 \ucd5c\uc885 \ud68c\uacc4 \ubcf4\uace0\uc11c(\uac04\uc811\uc801 \uc601\ud5a5)\ub97c \uac80\ud1a0\ud558\ub294 \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud22c\uc790 \uc790\ubcf8 \uac00\uce58(\uc9c1\uc811\uc801 \uc601\ud5a5)\uc5d0 \uad00\ud55c \ucd5c\uc885 \ubc95\uc801 \uacb0\uc815\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4\uc5d0 \ub300\ud55c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \uac80\ud1a0 \uae30\uad00\uc5d0 \ub354\uc6b1 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc99d\uac70\ub97c \uc81c\uacf5\ud558\uc5ec \uac80\ud1a0 \uacfc\uc815\uc5d0 \uc18c\uc694\ub418\ub294 \uc2dc\uac04\uacfc \uc5c5\ubb34\ub7c9\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ucd5c\uc885 \uc2b9\uc778 \uacb0\uc815 \uacfc\uc815\uc744 \uc2e0\uc18d\ud558\uac8c \uc9c4\ud589\ud558\ub294 \ub370 \uc911\uc694\ud55c \ucc38\uace0 \uc790\ub8cc \uc5ed\ud560\uc744 \ud569\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<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ud68c\uacc4 \uac10\uc0ac\ub294 \ubaa8\ub4e0 \uac74\uc124 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc758 \ud22c\uba85\uc131, \ud569\ubc95\uc131 \ubc0f \ud6a8\uc728\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ud544\uc218\uc801\uc778 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc774 \ud65c\ub3d9\uc740 \ubc95\ub960 \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud22c\uc790\uc790\uc758 \uc7ac\uc815\uc744 \uc138\ubb34 \ub2f9\uad6d\uacfc \uac10\uc0ac\uc778\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ud558\uc5ec \ud22c\uc790\uc5d0\uc11c \uc6b4\uc601 \ubc0f \uc0ac\uc5c5\uc73c\ub85c\uc758 \uc6d0\ud65c\ud55c \uc804\ud658\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \ud68c\uacc4 \uac10\uc0ac\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \ubaa9\ud45c\ub294 \uc815\ub2f9\ud55c \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\uace0, \ubd88\ud569\ub9ac\ud55c \ube44\uc6a9\uc744 \uc81c\uac70\ud558\uba70, \ub370\uc774\ud130\uc758 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub960 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0 \uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\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;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc740 \uacbd\ud5d8 \ub9ce\uc740 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300\uc744 \ud1b5\ud574 \uc138\ubb34 \uac10\uc0ac, \uac74\uc124 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac, \uc7ac\ubb34 \ubcf4\uace0, \ube44\uc6a9 \uad00\ub9ac \ucee8\uc124\ud305 \ub4f1 \uc885\ud569\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. MAN\uc740 \uae30\uc5c5\uc774 \ube44\uc6a9\uc744 \uac80\ud1a0 \ubc0f \ucd5c\uc801\ud654\ud558\uace0, \ubc95\uc801 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uba70, \ubaa8\ub4e0 \uac10\uc0ac\uc5d0 \uc790\uc2e0 \uc788\uac8c \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc5ec \uc804\ubb38\uc801\uc774\uace0 \uc815\ud655\ud558\uba70 \ud22c\uba85\ud55c \uc138\ubb34 \ubc0f \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uacbd\ud5d8\ud574 \ubcf4\uc138\uc694.<\/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 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 b\u01b0\u1edbc then ch\u1ed1t \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y x\u00e1c minh \u0111\u1ed9c l\u1eadp c\u00e1c chi ph\u00ed, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0. Theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, l\u1eadp [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4077","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=4077"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4077\/revisions"}],"predecessor-version":[{"id":4083,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4077\/revisions\/4083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4079"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}