{"id":4283,"date":"2025-12-25T02:26:10","date_gmt":"2025-12-25T09:26:10","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4283"},"modified":"2026-01-08T02:22:23","modified_gmt":"2026-01-08T09:22:23","slug":"bao-cao-kiem-toan-quyet-toan-du-an-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/","title":{"rendered":"\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub780 \ubb34\uc5c7\uc778\uac00\uc694? \uaddc\uc815, \ub0b4\uc6a9 \ubc0f \uc2e4\ud589 \uc808\ucc28\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc790\uc0b0 \ud615\uc131\uc5d0 \uad00\ub828\ub41c \ubaa8\ub4e0 \ud22c\uc790 \ube44\uc6a9\uc5d0 \ub300\ud55c \ub3c5\ub9bd\uc801\uc778 \ud3c9\uac00 \uacb0\uacfc\uc774\uba70, \ub2e8\uc21c\ud55c \ubc95\uc801 \uc808\ucc28\uc5d0 \uadf8\uce58\ub294 \uac83\uc774 \uc544\ub2d9\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;\">\uc774\ub294 \ud2b9\ud788 \uad6d\uac00 \uc790\ubcf8\uc774 \ud22c\uc785\ub41c \uc0ac\uc5c5\uc758 \uacbd\uc6b0, \uc644\ub8cc\ub41c \uc0ac\uc5c5\uc758 \ucd5c\uc885 \uc815\uc0b0\uc744 \uc2b9\uc778\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uadfc\uac70 \uc790\ub8cc\uc785\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uace0\uc815 \uc790\uc0b0\uc758 \uac00\uce58\ub97c \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uba70, \ud5a5\ud6c4 \uac10\uac00\uc0c1\uac01\uc758 \uae30\ucd08 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \ud22c\uc790 \uc790\ubcf8 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\uc774\ud574\uac00 \ud544\uc218\uc801\uc785\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\" 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href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Dinh_nghia_phap_ly_va_Doi_tuong_ap_dung\" >\ubc95\uc801 \uc815\uc758 \ubc0f \uc801\uc6a9 \ubc94\uc704<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Muc_dich_cu_the_cua_viec_phat_hanh_Bao_cao_kiem_toan_quyet_toan_du_an\" >\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1c\ud589\ud558\ub294 \uad6c\uccb4\uc801\uc778 \ubaa9\uc801.<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Cau_truc_chuan_va_Noi_dung_chi_tiet_cua_Bao_cao_kiem_toan_quyet_toan_du_an\" >\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud45c\uc900 \uad6c\uc870 \ubc0f \uc0c1\uc138 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href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Trach_nhiem_cua_don_vi_duoc_kiem_toan_va_Kiem_toan_vien\" >\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uacfc \uac10\uc0ac\uc778\uc758 \ucc45\uc784<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Trach_nhiem_cua_Chu_dau_tu_Ban_Giam_doc\" >\ud22c\uc790\uc790(\uc774\uc0ac\ud68c)\uc758 \ucc45\uc784<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Trach_nhiem_cua_Kiem_toan_vien_KTV\" >\uac10\uc0ac\uc778\uc758 \ucc45\uc784<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Pham_vi_Can_cu_va_Phuong_phap_kiem_toan\" >\uac10\uc0ac\uc758 \ubc94\uc704, \uadfc\uac70 \ubc0f \ubc29\ubc95<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Ket_qua_kiem_toan_So_sanh_so_lieu_quyet_toan_va_kiem_toan\" >\uac10\uc0ac \uacb0\uacfc: \uc815\uc0b0 \uae08\uc561\uacfc \uac10\uc0ac \uae08\uc561 \ube44\uad50<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Y_kien_kiem_toan_vien_Bon_loai_y_kien_chu_yeu\" >\uac10\uc0ac\uc778\uc758 \uc758\uacac: \ub124 \uac00\uc9c0 \uc8fc\uc694 \uc758\uacac \uc720\ud615<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Y_kien_chap_nhan_toan_phan_Unqualified_Opinion\" >\uc790\uaca9 \ubbf8\ub2ec \uc758\uacac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Y_kien_ngoai_tru_Qualified_Opinion\" >\uc790\uaca9\uc744 \uac16\ucd98 \uc758\uacac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Y_kien_khong_chap_nhan_Adverse_Opinion\" >\ubd80\uc815\uc801\uc778 \uc758\uacac<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Tu_choi_dua_ra_y_kien_Disclaimer_of_Opinion\" >\uc758\uacac\uc5d0 \ub300\ud55c \uba74\ucc45 \uc870\ud56d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Kien_nghi_va_Chu_ky\" >\uccad\uc6d0 \ubc0f \uc11c\uba85<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Co_so_phap_ly_va_Chuan_muc_kiem_toan_chuyen_nganh\" >\ubc95\uc801 \uadfc\uac70 \ubc0f \uc804\ubb38 \uac10\uc0ac \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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Quy_dinh_ve_quan_ly_chi_phi_dau_tu_va_quyet_toan\" >\ud22c\uc790\ube44\uc6a9 \uad00\ub9ac \ubc0f \uacb0\uc81c\uc5d0 \uad00\ud55c \uaddc\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Chuan_muc_Kiem_toan_Viet_Nam_VSA_1000\" >\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) 1000<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Quy_trinh_thuc_hien_Kiem_toan_Quyet_toan_Du_an_Hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc2ec\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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Giai_doan_Lap_ke_hoach_kiem_toan\" >\uac10\uc0ac \uacc4\ud68d \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Giai_doan_Thuc_hien_kiem_toan\" >\uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Kiem_tra_ho_so_phap_ly_du_an\" >\ud504\ub85c\uc81d\ud2b8\uc758 \ubc95\ub960 \ubb38\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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Kiem_tra_chi_phi_dau_tu_xay_lap_va_thiet_bi\" >\uac74\uc124 \ubc0f \uc7a5\ube44 \ud22c\uc790 \ube44\uc6a9\uc744 \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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Kiem_tra_chi_phi_khac_va_cong_no\" >\uae30\ud0c0 \ube44\uc6a9 \ubc0f \ubbf8\uc9c0\uae09\uae08\uc744 \ud655\uc778\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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Giai_doan_Ket_thuc_va_Phat_hanh_Bao_cao_kiem_toan_quyet_toan_du_an\" >\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \ubc0f \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c \ubc1c\ud45c \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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Cac_sai_sot_pho_bien_lam_anh_huong_den_tinh_trung_thuc_cua_Bao_cao_kiem_toan_quyet_toan_du_an\" >\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Sai_sot_ve_tinh_hop_ly_cua_chi_phi\" >\ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uc5d0 \uad00\ud55c \uc624\ub958.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Sai_sot_ve_tinh_hop_le_va_phap_ly_cua_ho_so\" >\ubb38\uc11c\uc758 \uc720\ud6a8\uc131 \ubc0f \uc801\ubc95\uc131\uc5d0 \uad00\ud55c \uc624\ub958.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Rui_ro_ve_phan_bo_chi_phi_va_tai_san\" >\ube44\uc6a9 \ubc0f \uc790\uc0b0 \ubc30\ubd84\uacfc \uad00\ub828\ub41c \uc704\ud5d8.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Loi_ich_khi_su_dung_dich_vu_Kiem_toan_Quyet_toan_Du_an_chuyen_nghiep_tu_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network)\uc758 \uc804\ubb38 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc2dc \uc5bb\uc744 \uc218 \uc788\ub294 \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-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Toi_uu_hoa_chi_phi_dau_tu_hop_ly\" >\ud22c\uc790 \ube44\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Han_che_rui_ro_phap_ly_va_trach_nhiem_hinh_su\" >\ubc95\uc801 \uc704\ud5d8\uacfc \ud615\uc0ac \ucc45\uc784\uc744 \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/a><\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#Nang_cao_chat_luong_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/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\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#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-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan-quyet-toan-du-an-la-gi\/#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=\"Khai_niem_va_Muc_dich_cot_loi_cua_Bao_cao_kiem_toan_quyet_toan_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uac1c\ub150 \ubc0f \ud575\uc2ec \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c(BKKQTDDA)\ub294 \ubc95\ub960\uc5d0 \ub530\ub77c \uc790\uaca9\uc744 \uac16\ucd98 \ud68c\uacc4\ubc95\uc778\uc774 \uc218\ud589\ud55c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uacb0\uacfc\ubb3c\uc785\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 \ud22c\uc790\uc790\uac00 \uc791\uc131\ud55c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c(QTDATH)\uc758 \uc218\uce58\uac00 \ubca0\ud2b8\ub0a8 \ud68c\uacc4 \uae30\uc900(VAS) \ubc0f \uac74\uc124 \ud22c\uc790 \uad00\ub828 \ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uace0 \ud569\ub9ac\uc801\uc778\uc9c0 \ud655\uc778\ud558\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_phap_ly_va_Doi_tuong_ap_dung\"><\/span><b>\ubc95\uc801 \uc815\uc758 \ubc0f \uc801\uc6a9 \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) \uc81c1000\ud638\uc5d0 \ub530\ub974\uba74 \u2013<\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/\"><span style=\"font-weight: 400;\"> \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\ub97c \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/a><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud574\ub2f9 \ubcf4\uace0\uc11c\uac00 \ud604\ud589 \ud68c\uacc4 \uae30\uc900 \ubc0f \uaddc\uc815\uc5d0 \ub530\ub77c \uc791\uc131\ub418\uc5c8\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc790\ubcf8 \uac74\uc124 \ud22c\uc790 \uad00\ub9ac\uc5d0 \uad00\ud55c \uad00\ub828 \ubc95\uaddc\ub97c \uc900\uc218\ud588\ub294\uc9c0\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \uc81c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4290\" aria-describedby=\"caption-attachment-4290\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4290\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-Muc-dich-cot-loi-cua-Bao-cao-kiem-toan-quyet-toan-du-an.jpg\" alt=\"Kh\u00e1i ni\u1ec7m v\u00e0 M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-Muc-dich-cot-loi-cua-Bao-cao-kiem-toan-quyet-toan-du-an.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-Muc-dich-cot-loi-cua-Bao-cao-kiem-toan-quyet-toan-du-an-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-Muc-dich-cot-loi-cua-Bao-cao-kiem-toan-quyet-toan-du-an-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-Muc-dich-cot-loi-cua-Bao-cao-kiem-toan-quyet-toan-du-an-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khai-niem-va-Muc-dich-cot-loi-cua-Bao-cao-kiem-toan-quyet-toan-du-an-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4290\" class=\"wp-caption-text\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uac1c\ub150 \ubc0f \ud575\uc2ec \ubaa9\uc801.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ud544\uc694\ud55c \ud504\ub85c\uc81d\ud2b8\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf8 \uc0ac\uc5c5\uc740 2020\ub144 10\uc6d4 10\uc77c\uc790 \uc2dc\ud589\ub839 \uc81c36\uc870\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \uad6d\uac00 \uc790\ubcf8(\uc608\uc0b0 \uc790\ubcf8, \uad6d\uac00 \ubcf4\uc99d \uc2e0\uc6a9 \uc790\ubcf8, \uad6d\uc601\uae30\uc5c5 \uac1c\ubc1c \ud22c\uc790 \uc790\ubcf8 \ub4f1)\uc744 \ud65c\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf8 \ud504\ub85c\uc81d\ud2b8\ub294 \uad6d\uac00 \uc790\uae08\uc744 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uc9c0\ub9cc, \uad00\ub828 \ubc95\ub960\uc5d0 \ub530\ub77c \ub610\ub294 \uc18c\uc720\uc790\/\uae30\uc99d\uc790\uc758 \uc694\uccad\uc5d0 \ub530\ub77c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ubcf4\uace0\uc11c\uc640 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \uac83\uc740 \uc804\uccb4 \ud22c\uc790 \uacfc\uc815\uc758 \ubc95\uc801 \uc720\ud6a8\uc131\uc744 \ud655\uc815\ud558\ub294 \ucd5c\uc885 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_cu_the_cua_viec_phat_hanh_Bao_cao_kiem_toan_quyet_toan_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1c\ud589\ud558\ub294 \uad6c\uccb4\uc801\uc778 \ubaa9\uc801.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ubaa9\uc801\uc740 \ub2e8\uc21c\ud788 \uc218\uce58\ub97c \ud655\uc778\ud558\ub294 \uac83 \uc774\uc0c1\uc785\ub2c8\ub2e4. \uc7ac\ubb34, \ud22c\uc790 \ubc0f \uc138\ubb34 \uad00\ub9ac \uce21\uba74\uc5d0\uc11c \uc5ec\ub7ec \uac00\uc9c0 \uc911\uc694\ud55c \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2e0\ub8b0\uc131 \ud5a5\uc0c1:<\/b><span style=\"font-weight: 400;\"> \ud22c\uc790 \ube44\uc6a9 \uc218\uce58\uac00 \uc815\ud655\ud558\uace0 \ud569\ub9ac\uc801\uc774\uba70 \uc911\ub300\ud55c \uc624\ub958\uac00 \uc5c6\ub2e4\ub294 \uac83\uc744 \ud569\ub9ac\uc801\uc73c\ub85c \ubcf4\uc7a5\ud568\uc73c\ub85c\uc368 \uc0ac\uc6a9\uc790(\uc2b9\uc778 \uae30\uad00, \uc138\ubb34 \ub2f9\uad6d)\ub294 \uc758\uc0ac \uacb0\uc815\uc5d0 \ub300\ud55c \ub354 \ud070 \uc2e0\ub8b0\ub97c \uac00\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacb0\uc0b0 \uc2b9\uc778\uc758 \uadfc\uac70:<\/b><span style=\"font-weight: 400;\"> \uc774 \ubb38\uc11c\ub294 \ud3c9\uac00\uc704\uc6d0\ud68c \ub610\ub294 \uad00\ud560 \ub2f9\uad6d\uc774 \uc0ac\uc5c5 \uad00\ub9ac \uacc4\ud68d \uc2b9\uc778\uc5d0 \ub300\ud55c \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0 \uc0ac\uc5c5\uc758 \uc7ac\uc815\uc801 \ud0c0\ub2f9\uc131\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ud655\uc815\ud558\uae30 \uc704\ud574 \ubc18\ub4dc\uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\uc0b0 \uac00\uce58 \uacb0\uc815:<\/b><span style=\"font-weight: 400;\"> \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \ud3ec\ud568\ub41c \uac10\uc0ac \uc218\uce58\ub294 \ud22c\uc790 \ud6c4 \uc0c8\ub85c \ud615\uc131\ub41c \uace0\uc815 \uc790\uc0b0\uc758 \uac00\uce58\ub97c \uc0b0\uc815\ud558\ub294 \uad81\uadf9\uc801\uc778 \uae30\uc900\uc774 \ub418\uba70, \uac10\uac00\uc0c1\uac01 \uacc4\uc0b0 \ubc0f \ud5a5\ud6c4 \uc138\uae08 \uc758\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_chuan_va_Noi_dung_chi_tiet_cua_Bao_cao_kiem_toan_quyet_toan_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud45c\uc900 \uad6c\uc870 \ubc0f \uc0c1\uc138 \ub0b4\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900 \uc81c1000\ud638\uc5d0\ub294 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac\ubcf4\uace0\uc11c\uc758 \uad6c\uc870\uac00 \uc0c1\uc138\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc5b4 \uc815\ubcf4\uc758 \uc77c\uad00\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc644\uc804\ud55c \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac\ubcf4\uace0\uc11c\ub294 \uc11c\ub860\ubd80\ud130 \uac10\uc0ac\uc778\uc758 \uc758\uacac\uae4c\uc9c0 \uc5ec\uc12f \uac00\uc9c0 \uc8fc\uc694 \ubd80\ubd84\uc73c\ub85c \uad6c\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_chung_va_Phan_mo_dau_cua_BKKQTDDA\"><\/span><b>BKKQTDDA\uc5d0 \ub300\ud55c \uc77c\ubc18 \uc815\ubcf4 \ubc0f \uc18c\uac1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c\ub294 \uac10\uc0ac \uac1c\uc694\ub97c \uc81c\uacf5\ud558\uace0 \ubc95\uc801 \ub9e5\ub77d \ubc0f \ub2f9\uc0ac\uc790 \uac04\uc758 \uad00\uacc4\ub97c \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tieu_de_va_Nguoi_nhan_bao_cao\"><\/span><b>\ubcf4\uace0\uc11c \uc81c\ubaa9 \ubc0f \uc218\uc2e0\uc790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc81c\ubaa9\uc740 \uba85\ud655\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, &quot;\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\u2026&quot;\uc640 \uac19\uc774 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc218\uc2e0\uc790\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ucd5c\uc885 \uc815\uc0b0\uc744 \uc2b9\uc778\ud558\ub294 \uae30\uad00(\ud504\ub85c\uc81d\ud2b8 \ubc1c\uc8fc\ucc98, \uc0c1\uc704 \uad00\ub9ac \uae30\uad00) \ubc0f\/\ub610\ub294 \uad00\ub828 \uae30\uad00(\uc608: \uc138\ubb34 \ub2f9\uad6d)\uc785\ub2c8\ub2e4. <\/span><span style=\"font-weight: 400;\">\uc11c\ub860\uc5d0\ub294 \ud504\ub85c\uc81d\ud2b8\uba85, \ud22c\uc790\uc790, \uadf8\ub9ac\uace0 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c \ub0a0\uc9dc\ub97c \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Gioi_thieu_ve_doi_tuong_kiem_toan\"><\/span><b>\uac10\uc0ac \uacfc\ubaa9 \uc18c\uac1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\ub97c \uc18c\uac1c\ud569\ub2c8\ub2e4. \ubcf4\uace0\uc11c\uc5d0\ub294 \uc791\uc131\uc77c, \ucd1d \uc81c\uc548 \uc815\uc0b0 \uae08\uc561, \ud504\ub85c\uc81d\ud2b8 \ubc94\uc704 \uac1c\uc694\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub294 \ub3c5\uc790\uac00 \uac10\uc0ac \ubc94\uc704\ub97c \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uccab \ubc88\uc9f8 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_don_vi_duoc_kiem_toan_va_Kiem_toan_vien\"><\/span><b>\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uacfc \uac10\uc0ac\uc778\uc758 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c\ub294 VSA \uaddc\uc815\uc5d0 \ub530\ub77c \uc774\uc0ac\ud68c(\ub610\ub294 \ud22c\uc790\uc790)\uc758 \ucc45\uc784\uacfc \uac10\uc0ac\uc778\uc758 \ucc45\uc784\uc744 \uba85\ud655\ud558\uac8c \uc815\uc758\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_Chu_dau_tu_Ban_Giam_doc\"><\/span><b>\ud22c\uc790\uc790(\uc774\uc0ac\ud68c)\uc758 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c\ub294 \uc0ac\uc5c5 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc5d0 \ub300\ud55c \ucc45\uc784\uc774 \uc788\uc73c\uba70, \uc0ac\uae30 \ub610\ub294 \uc624\ub958\ub85c \uc778\ud55c \uc911\ub300\ud55c \uc65c\uace1 \ud45c\uc2dc\uac00 \uc5c6\ub3c4\ub85d \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \uc720\uc9c0\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \ud68c\uacc4 \uaddc\uc815\uc758 \uc62c\ubc14\ub978 \uc801\uc6a9\uacfc \ud22c\uc790 \ubc0f \uac74\uc124 \uad00\ub828 \ubc95\uaddc \uc900\uc218\uc5d0 \ub300\ud55c \ucc45\uc784\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uc740 \ud22c\uc790\uc790\uac00 \uc81c\uacf5\ud558\ub294 \uc11c\ub958\uc758 \uc815\ud655\uc131\uacfc \ud611\uc870\uc5d0 \ud06c\uac8c \uc88c\uc6b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_Kiem_toan_vien_KTV\"><\/span><b>\uac10\uc0ac\uc778\uc758 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc5d0 \ub530\ub77c \uac10\uc0ac\ub97c \uc218\ud589\ud558\uace0, \ub3c5\ub9bd\uc801\uc778 \uc758\uacac\uc744 \uc81c\uc2dc\ud558\uba70, \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc790\uc2e0\uc758 \uc758\uacac\uc744 \ub4b7\ubc1b\uce68\ud560 \ucda9\ubd84\ud558\uace0 \uc801\uc808\ud55c \uac10\uc0ac \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uace0, \uac1d\uad00\uc131\uacfc \uc804\ubb38\uc131\uc744 \ud655\ubcf4\ud574\uc57c \ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_Can_cu_va_Phuong_phap_kiem_toan\"><\/span><b>\uac10\uc0ac\uc758 \ubc94\uc704, \uadfc\uac70 \ubc0f \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uc139\uc158\uc5d0\uc11c\ub294 \uac10\uc0ac\uac00 \uc5b4\ub5bb\uac8c \uc9c4\ud589\ub418\uc5c8\ub294\uc9c0 \uc124\uba85\ud558\uace0, \uc804\ubb38\uc131\uacfc \uae30\uc900 \uc900\uc218\uc5d0 \ub300\ud55c \uc99d\uac70\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\uc801 \uadfc\uac70:<\/b><span style=\"font-weight: 400;\"> \uc801\uc6a9\ub418\ub294 \uc8fc\uc694 \ubc95\ub960 \ubb38\uc11c \ubaa9\ub85d\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624(\uc608: \uac74\uc124\ubc95, \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac\ub839, 10\/2020\/TT-BTC \uacf5\ubb38\uc11c, \uc7ac\uc815\ubd80 \ubc0f \uac74\uc124\ubd80 \ubb38\uc11c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac10\uc0ac \ubc94\uc704:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac \ub300\uc0c1(\ucd1d \ud22c\uc790 \ube44\uc6a9, \uac1c\ubcc4 \ube44\uc6a9 \ud56d\ubaa9, \uace0\uc815 \uc790\uc0b0 \uac00\uce58), \ud504\ub85c\uc81d\ud2b8 \uc2e4\ud589 \uae30\uac04 \ubc0f \uac10\uc0ac \ub300\uc0c1 \uc774\ud574\uad00\uacc4\uc790\ub97c \uba85\ud655\ud558\uac8c \uc815\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac10\uc0ac \ubc29\ubc95\ub860:<\/b><span style=\"font-weight: 400;\"> \uc0ac\uc6a9\ub41c \uac10\uc0ac \uae30\ubc95(\uc608: \ud45c\ubcf8 \ucd94\ucd9c, \ubd84\uc11d, \ubc95\ub960 \ubb38\uc11c\uc640\uc758 \ube44\uad50, \uc81c3\uc790 \uac80\uc99d)\uc744 \uc124\uba85\ud558\uace0, \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131\uc758 \uacfc\ud559\uc801 \uadfc\uac70\ub97c \uba85\ud655\ud788 \ubc1d\ud788\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_kiem_toan_So_sanh_so_lieu_quyet_toan_va_kiem_toan\"><\/span><b>\uac10\uc0ac \uacb0\uacfc: \uc815\uc0b0 \uae08\uc561\uacfc \uac10\uc0ac \uae08\uc561 \ube44\uad50<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud575\uc2ec \ubd80\ubd84\uc73c\ub85c, \ubc1c\uacac \uc0ac\ud56d\uacfc \uc870\uc815 \uc0ac\ud56d\uc744 \uc790\uc138\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud22c\uc790 \ube44\uc6a9 \uc694\uc57d:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac \ub300\uc0c1 \ube44\uc6a9 \ud56d\ubaa9\uc5d0 \ub300\ud55c \uc0c1\uc138 \ubd84\uc11d (\uac74\uc124 \ube44\uc6a9, \uc7a5\ube44 \ube44\uc6a9, \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9, \uac74\uc124 \ud22c\uc790 \ucee8\uc124\ud305 \ube44\uc6a9, \uae30\ud0c0 \ube44\uc6a9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\uc0b0 \uac00\uce58 \uacb0\uc815:<\/b><span style=\"font-weight: 400;\"> \ud22c\uc790 \ud6c4 \ud615\uc131\ub41c \uace0\uc815\uc790\uc0b0 \uac00\uce58\uc5d0 \ub300\ud55c \uac10\uc0ac \uacb0\uacfc\ub294 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc870\uc815 \uc0ac\ud56d:<\/b><span style=\"font-weight: 400;\"> \ubd88\ud569\ub9ac\ud558\uac70\ub098 \ud0c0\ub2f9\ud558\uc9c0 \uc54a\uc544 \ucd5c\uc885 \uc815\uc0b0 \uae08\uc561\uc5d0\uc11c \uc81c\uc678\ub41c \ud56d\ubaa9(\uc608: \uc608\uc0b0 \ucd08\uacfc \uc9c0\ucd9c, \ubd88\uc644\uc804\ud55c \uc11c\ub958, \ud504\ub85c\uc81d\ud2b8\uc640 \uc9c1\uc811\uc801\uc778 \uad00\ub828\uc774 \uc5c6\ub294 \uc9c0\ucd9c)\uc744 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacb0\uacfc\ub97c \ub354\uc6b1 \uba85\ud655\ud788 \ubcf4\uc5ec\ub4dc\ub9ac\uae30 \uc704\ud574, \uc81c\uc548\ub41c \ud569\uc758 \uae08\uc561\uacfc \uac10\uc0ac \uacb0\uacfc \uae08\uc561\uc758 \ucc28\uc774\ub97c \ubcf4\uc5ec\uc8fc\ub294 \ube44\uad50\ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\ud45c\ubcf8 \ube44\uad50 \uacb0\uacfc, \uc81c\uc548\ub41c \ud569\uc758 \uae08\uc561\uacfc \uac10\uc0ac\ub41c \uae08\uc561 \uc0ac\uc774\uc5d0 \ucc28\uc774\uac00 \uc788\ub294 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\uc2b5\ub2c8\ub2e4.\u00a0<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 6.51303%;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center; width: 17.7354%;\"><b>\ube44\uc6a9 \ud56d\ubaa9<\/b><\/td>\n<td style=\"text-align: center; width: 18.1363%;\"><b>\uc81c\uc548\ub41c \ud569\uc758\uae08\uc561(VND)<\/b><\/td>\n<td style=\"text-align: center; width: 18.5371%;\"><b>\ud5c8\uc6a9 \uac00\ub2a5\ud55c \uac10\uc0ac \uac00\uce58(VND)<\/b><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><b>\ucc28\uc774\/\uc81c\uc678 \uac12(VND)<\/b><\/td>\n<td style=\"text-align: center; width: 18.2365%;\"><b>\ucc38\uace0\uc0ac\ud56d\/\uc870\uc815 \uc0ac\uc720<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 17.7354%;\"><span style=\"font-weight: 400;\">\uac74\uc124 \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: center; width: 18.1363%;\"><span style=\"font-weight: 400;\">150,000,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">148,500,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">(1,500,000,000)<\/span><\/td>\n<td style=\"text-align: center; width: 18.2365%;\"><span style=\"font-weight: 400;\">\ud604\uc7ac \ub2e8\uac00\ub97c \uae30\uc900\uc73c\ub85c \ucca0\uac15 \uc790\uc7ac \ud560\ub2f9\ub7c9\uc744 \ucd08\uacfc\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 17.7354%;\"><span style=\"font-weight: 400;\">\uc7a5\ube44 \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: center; width: 18.1363%;\"><span style=\"font-weight: 400;\">45,000,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">45,000,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center; width: 18.2365%;\"><span style=\"font-weight: 400;\">\uacc4\uc57d\uc11c \ubc0f \uc1a1\uc7a5\uc5d0 \ub530\ub77c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 17.7354%;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: center; width: 18.1363%;\"><span style=\"font-weight: 400;\">5,500,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">5,450,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">(50,000,000)<\/span><\/td>\n<td style=\"text-align: center; width: 18.2365%;\"><span style=\"font-weight: 400;\">\ucd9c\uadfc \uae30\ub85d \ubd80\uc871\uc73c\ub85c \uc778\ud55c \uacfc\ub3c4\ud55c \uae09\uc5ec \ube44\uc6a9 \ubc1c\uc0dd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.51303%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 17.7354%;\"><span style=\"font-weight: 400;\">\ucee8\uc124\ud305 \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: center; width: 18.1363%;\"><span style=\"font-weight: 400;\">1,800,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 18.5371%;\"><span style=\"font-weight: 400;\">1,800,000,000<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center; width: 18.2365%;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \ubc0f \uc778\uc218 \ud14c\uc2a4\ud2b8\uac00 \uc644\ub8cc\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.51303%;\"><b>\ucd1d<\/b><\/td>\n<td style=\"text-align: center; width: 17.7354%;\"><b>\ucd1d \ud22c\uc790 \ube44\uc6a9<\/b><\/td>\n<td style=\"text-align: center; width: 18.1363%;\"><b>202,300,000,000<\/b><\/td>\n<td style=\"text-align: center; width: 18.5371%;\"><b>200,750,000,000<\/b><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><b>(1,550,000,000)<\/b><\/td>\n<td style=\"text-align: center; width: 18.2365%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc774 \uacb0\uacfc\ub294 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \uc911\uc694\ud55c \uc99d\uac70\ub85c \ud65c\uc6a9\ub418\uc5b4, \uad00\ud560 \ub2f9\uad6d\uc774 \uc624\ub958\uc758 \ubc94\uc704\uc640 \uad00\ub828 \ub2f9\uc0ac\uc790\uc758 \ucc45\uc784\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_kiem_toan_vien_Bon_loai_y_kien_chu_yeu\"><\/span><b>\uac10\uc0ac\uc778\uc758 \uc758\uacac: \ub124 \uac00\uc9c0 \uc8fc\uc694 \uc758\uacac \uc720\ud615<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud575\uc2ec\uc774\uc790 \uacb0\ub860 \ubd80\ubd84\uc740 \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc785\ub2c8\ub2e4. \uc774 \uc758\uacac\uc740 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc758 \uacf5\uc815\uc131\uacfc \ud569\ub9ac\uc131\uc5d0 \ub300\ud55c \uac10\uc0ac\uc778\uc758 \uacac\ud574\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4. VSA 1000\uc5d0 \ub530\ub974\uba74 \uc758\uacac\uc5d0\ub294 \ub124 \uac00\uc9c0 \uae30\ubcf8 \uc720\ud615\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_chap_nhan_toan_phan_Unqualified_Opinion\"><\/span><b>\uc790\uaca9 \ubbf8\ub2ec \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc774 \uc0ac\uc5c5 \uc815\uc0b0 \ubcf4\uace0\uc11c\uac00 \ud68c\uacc4 \uae30\uc900, \ud68c\uacc4 \uaddc\uc815 \ubc0f \uad00\ub828 \ubc95\uaddc\uc5d0 \ub530\ub77c \ubc1c\uc0dd\ud55c \uc2e4\uc81c \ud22c\uc790 \ube44\uc6a9\uc744 \ubaa8\ub4e0 \uc911\uc694\ud55c \uce21\uba74\uc5d0\uc11c \uacf5\uc815\ud558\uace0 \ud569\ub9ac\uc801\uc73c\ub85c \ubc18\uc601\ud558\uace0 \uc788\ub2e4\uace0 \uacb0\ub860 \ub0b4\ub9b4 \ub54c, \uc774\ub294 \ucd5c\uc0c1\uc758 \uac10\uc0ac \uc758\uacac\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4. \uc0ac\uc5c5 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \uc774\ub7ec\ud55c \uc810\uc774 \uc778\uc815\ub418\uba74 \ud22c\uc790\uc790\uc758 \uc0ac\uc5c5 \uad00\ub9ac \uc5ed\ub7c9\uc774 \uc6b0\uc218\ud568\uc744 \uc785\uc99d\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_ngoai_tru_Qualified_Opinion\"><\/span><b>\uc790\uaca9\uc744 \uac16\ucd98 \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc0ac\uc5c5 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc815\uc0b0\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uba87 \uac00\uc9c0 \uc911\uc694\ud558\uc9c0 \uc54a\uc740 \ubb38\uc81c(\uc608: \uc18c\uaddc\ubaa8 \uacc4\uc57d \uad00\ub828 \ubc95\ub960 \ubb38\uc11c \uc77c\ubd80 \ub204\ub77d \ub610\ub294 \uc18c\uc561\uc758 \uc608\uc0b0 \ucd08\uacfc \uc9c0\ucd9c)\ub97c \uc81c\uc678\ud558\uace0\ub294 \uc0c1\ud669\uc744 \uacf5\uc815\ud558\uace0 \ud569\ub9ac\uc801\uc73c\ub85c \ubc18\uc601\ud558\uace0 \uc788\ub2e4\uace0 \uacb0\ub860 \ub0b4\ub838\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc608\uc678 \uc0ac\ud56d\uc740 \uc0ac\uc5c5 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Y_kien_khong_chap_nhan_Adverse_Opinion\"><\/span><b>\ubd80\uc815\uc801\uc778 \uc758\uacac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \uc911\ub300\ud55c \uc624\ub958\uac00 \uad11\ubc94\uc704\ud558\uac8c \ud3ec\ud568\ub418\uc5b4 \uc788\uc5b4 \ubcf4\uace0\uc11c \uc804\uccb4\uc758 \uc2e0\ub8b0\uc131\uacfc \uacf5\uc815\uc131\uc5d0 \uc2ec\uac01\ud55c \uc601\ud5a5\uc744 \ubbf8\uce5c\ub2e4\uace0 \uacb0\ub860 \ub0b4\ub838\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc758\uacac\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud22c\uc790 \uaddc\uc815\uc744 \uc2ec\uac01\ud558\uac8c \uc704\ubc18\ud588\uac70\ub098 \uc911\uc694\ud55c \ubc95\uc801 \uc11c\ub958\uac00 \ub204\ub77d\ub41c \uacbd\uc6b0\uc5d0 \ub098\uc635\ub2c8\ub2e4. \ubb34\uc870\uac74\ubd80 \uac10\uc0ac \uc758\uacac\uc744 \ubc1b\uac8c \ub418\uba74 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc2b9\uc778\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tu_choi_dua_ra_y_kien_Disclaimer_of_Opinion\"><\/span><b>\uc758\uacac\uc5d0 \ub300\ud55c \uba74\ucc45 \uc870\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc758\uacac\uc744 \ud615\uc131\ud558\uae30\uc5d0 \ucda9\ubd84\ud558\uace0 \uc801\uc808\ud55c \uac10\uc0ac \uc99d\uac70\ub97c \uc218\uc9d1\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc740 \uac10\uc0ac \ubc94\uc704\uac00 \uc2ec\uac01\ud558\uac8c \uc81c\ud55c\ub420 \ub54c(\uc608: \uae30\ub85d \uc811\uadfc \ubd88\uac00, \uc8fc\uc694 \uc81c3\uc790 \uc811\uadfc \ubd88\uac00) \ubc1c\uc0dd\ud558\uba70, \uc774\ub85c \uc778\ud574 \uac10\uc0ac\uc778\uc740 \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \ucc45\uc784\uc744 \ub2e4\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kien_nghi_va_Chu_ky\"><\/span><b>\uccad\uc6d0 \ubc0f \uc11c\uba85<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ub9c8\uc9c0\ub9c9 \ubd80\ubd84\uc5d0\ub294 \uad8c\uc7a5 \uc0ac\ud56d(\uc788\ub294 \uacbd\uc6b0)\uacfc \ud655\uc778\uc744 \uc704\ud55c \uc11c\uba85\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd94\ucc9c:<\/b><span style=\"font-weight: 400;\"> \uae30\uc874\uc758 \ub2e8\uc810\uc744 \ud574\uacb0\ud558\uace0, \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uac70\ub098, \ubc95\uaddc\ub97c \ub354 \uc798 \uc900\uc218\ud558\ub3c4\ub85d \ube44\uc6a9 \ud56d\ubaa9\uc744 \uc870\uc815\ud558\ub294 \ubc29\uc548\uc744 \uc81c\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc11c\uba85 \ubc0f \ub0a0\uc778:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\ubc95\uc778\uc740 \uc11c\uba85\ud558\uace0, \ubc95\uc778 \uc9c1\uc778\uc744 \ub0a0\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_Chuan_muc_kiem_toan_chuyen_nganh\"><\/span><b>\ubc95\uc801 \uadfc\uac70 \ubc0f \uc804\ubb38 \uac10\uc0ac \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uad8c\uc704\uc640 \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uac10\uc0ac\uc778\uc740 \uacac\uace0\ud55c \ubc95\uc801 \uccb4\uacc4\uc5d0 \uc758\uc874\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_quan_ly_chi_phi_dau_tu_va_quyet_toan\"><\/span><b>\ud22c\uc790\ube44\uc6a9 \uad00\ub9ac \ubc0f \uacb0\uc81c\uc5d0 \uad00\ud55c \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ub2e8\uc704 \ubcf4\uace0\uc11c\uc758 \uc791\uc131 \ubc0f \uac10\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \ubb38\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4288\" aria-describedby=\"caption-attachment-4288\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4288\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-kiem-toan-chuyen-nganh.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n chuy\u00ean ng\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-kiem-toan-chuyen-nganh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-kiem-toan-chuyen-nganh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-kiem-toan-chuyen-nganh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-kiem-toan-chuyen-nganh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-kiem-toan-chuyen-nganh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4288\" class=\"wp-caption-text\">\ubc95\uc801 \uadfc\uac70 \ubc0f \uc804\ubb38 \uac10\uc0ac \uae30\uc900<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac74\uc124\ubc95 \uc81c50\/2014\/QH13\ud638<\/b><span style=\"font-weight: 400;\"> \ubc0f \uc9c0\uce68 \ubb38\uc11c: \uac74\uc124 \ud22c\uc790 \uad00\ub9ac \uc77c\ubc18 \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 \uc81c10\/2021\/ND-CP\ud638<\/b><span style=\"font-weight: 400;\"> \uac74\uc124 \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac\uc640 \uad00\ub828\ud558\uc5ec.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\ub78c \uc81c10\/2020\/TT-BTC\ud638<\/b><span style=\"font-weight: 400;\"> \uad6d\uac00 \uc790\ubcf8\uc744 \ud65c\uc6a9\ud55c \uc644\uacf5 \uc0ac\uc5c5\uc758 \ucd5c\uc885 \uc815\uc0b0\uc5d0 \uad00\ud55c \uc7ac\uc815\ubd80\uc758 \uaddc\uc815\uc740 \uc9c0\ucd9c\uc758 \uc720\ud6a8\uc131\uacfc \uc801\ubc95\uc131\uc744 \uac80\uc99d\ud558\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \uadfc\uac70\uc785\ub2c8\ub2e4. \ubcf8 \uacf5\ubb38\uc740 \uc0ac\uc5c5 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc591\uc2dd, \uae30\ud55c \ubc0f \uc2b9\uc778 \uad8c\ud55c\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c\ub9cc \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ucd5c\uace0\uc758 \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_Kiem_toan_Viet_Nam_VSA_1000\"><\/span><b>\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA) 1000<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA 1000\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc2dc \ub530\ub77c\uc57c \ud560 \uc6d0\uce59\uacfc \uc808\ucc28\ub97c \uba85\uc2dc\ud55c \uc804\ubb38 \uae30\uc900\uc785\ub2c8\ub2e4. \uc774 \uae30\uc900\uc740 \uac10\uc0ac\uc778\uc5d0\uac8c \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uad00\ub828 \ubb38\uc11c(\uc0ac\uc5c5 \uc2b9\uc778 \uacb0\uc815, \uacbd\uc81c \uacc4\uc57d, \uc778\uc218 \ubcf4\uace0\uc11c)\uc5d0 \ub300\ud55c \ubc95\ub960 \uac80\ud1a0\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ube44\uc6a9\uc774 \uc2b9\uc778\ub41c \uc608\uc0b0 \ubc0f \uad6d\uac00\uc5d0\uc11c \uc81c\uc2dc\ud55c \uae30\uc900\uacfc \ube44\uad50\ud558\uc5ec \uc801\uc808\ud55c\uc9c0 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\uac00 \ud604\ud589 \ud68c\uacc4 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">VSA 1000 \uc900\uc218\ub294 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uacfc \uc804\ubb38\uc131\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \uc788\uc5b4 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_Kiem_toan_Quyet_toan_Du_an_Hoan_thanh\"><\/span><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc2ec\uc0ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">QTDATH \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uac10\uc0ac\uc778\uc774 \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub17c\ub9ac\uc801\uc774\uace0 \uccb4\uacc4\uc801\uc778 \uc77c\ub828\uc758 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc774 \ud504\ub85c\uc138\uc2a4\ub97c \uc900\uc218\ud558\ub294 \uac83\uc740 \uac10\uc0ac \ud68c\uc0ac\uc758 \uacbd\ud5d8\uc744 \uc785\uc99d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_Lap_ke_hoach_kiem_toan\"><\/span><b>\uac10\uc0ac \uacc4\ud68d \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacc4\ud68d\uc740 \uac10\uc0ac\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4291\" aria-describedby=\"caption-attachment-4291\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4291\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-Kiem-toan-Quyet-toan-Du-an-Hoan-thanh.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n 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\/Quy-trinh-thuc-hien-Kiem-toan-Quyet-toan-Du-an-Hoan-thanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-Kiem-toan-Quyet-toan-Du-an-Hoan-thanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-Kiem-toan-Quyet-toan-Du-an-Hoan-thanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-Kiem-toan-Quyet-toan-Du-an-Hoan-thanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-thuc-hien-Kiem-toan-Quyet-toan-Du-an-Hoan-thanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4291\" class=\"wp-caption-text\">\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc2ec\uc0ac \uc808\ucc28<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc704\ud5d8 \ud3c9\uac00:<\/b><span style=\"font-weight: 400;\"> \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ubcf4\uace0\uc11c\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc8fc\uc694 \uc704\ud5d8 \uc694\uc18c\ub97c \ud30c\uc545\ud558\uc2ed\uc2dc\uc624(\uc608: \ud1a0\uc9c0 \ucde8\ub4dd \ubc0f \ubcf4\uc0c1 \ube44\uc6a9 \uad00\ub828 \uc704\ud5d8, \uc2b9\uc778 \ubb38\uc11c \ud488\uc9c8 \uad00\ub828 \uc704\ud5d8).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc911\uc694\uc131\uc758 \uc815\ub3c4\ub97c \uacb0\uc815\ud558\uc2ed\uc2dc\uc624:<\/b><span style=\"font-weight: 400;\"> \uaddc\ubaa8\uac00 \ud06c\uace0 \ubcf5\uc7a1\ud55c \ud56d\ubaa9\uc744 \uac80\ud1a0\ud558\ub294 \ub370 \uc790\uc6d0\uc744 \uc9d1\uc911\ud558\uae30 \uc704\ud574 \ud68c\uacc4(\uc7ac\ubb34) \ubc0f \uac10\uc0ac(\ud22c\uc790) \uc911\uc694\uc131 \uae30\uc900\uc744 \uc124\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac10\uc0ac \ud504\ub85c\uadf8\ub7a8\uc744 \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624:<\/b><span style=\"font-weight: 400;\"> \uac74\uc124, \uc7a5\ube44, \uae30\ud0c0 \ube44\uc6a9 \ub4f1 \uac01 \ud56d\ubaa9\uc5d0 \ub300\ud574 \uc0c1\uc138\ud55c \uac10\uc0ac \uc808\ucc28\uac00 \uc801\uc6a9\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_Thuc_hien_kiem_toan\"><\/span><b>\uac10\uc0ac \uc2e4\ud589 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uac10\uc0ac \uc99d\uac70 \uc218\uc9d1 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc808\ucc28\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_ho_so_phap_ly_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8\uc758 \ubc95\ub960 \ubb38\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790 \uc815\ucc45 \uacb0\uc815\uc11c, \uc0ac\uc5c5 \uc2b9\uc778 \uacb0\uc815\uc11c, \uac74\uc124 \ud5c8\uac00\uc11c, \uc785\ucc30 \uc11c\ub958 \ub4f1\uc758 \ubb38\uc11c\uac00 \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud55c\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc774\ub294 \ube44\uc6a9\uc758 \uc801\ubc95\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_chi_phi_dau_tu_xay_lap_va_thiet_bi\"><\/span><b>\uac74\uc124 \ubc0f \uc7a5\ube44 \ud22c\uc790 \ube44\uc6a9\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc694 \uc9c0\ucd9c \ud56d\ubaa9\uc5d0 \ub300\ud574 \ucca0\uc800\ud55c \uac80\ud1a0\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac74\uc124 \ube44\uc6a9:<\/b><span style=\"font-weight: 400;\"> \uc2e4\uc81c \uc2b9\uc778\ub41c \uc218\ub7c9\uc744 \uacc4\uc57d\uc11c \ubc0f \uacac\uc801\uc11c\uc640 \ube44\uad50\ud558\uc2ed\uc2dc\uc624. \uc801\uc6a9\ub41c \ub2e8\uac00\uac00 \ud574\ub2f9 \uc2dc\uae30 \ubc0f \uc8fc\uc815\ubd80 \uaddc\uc815\uc5d0 \uc801\ud569\ud55c\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc774 \uacfc\uc815\uc5d0\uc11c \ub9ce\uc740 \uc624\ub958\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. <\/span>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c<span style=\"font-weight: 400;\"> \ubcf4\ud1b5 \uc774 \ub2e8\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc7a5\ube44 \ube44\uc6a9:<\/b><span style=\"font-weight: 400;\"> \uc218\uc785 \uc11c\ub958, \uad6c\ub9e4 \uc1a1\uc7a5, \uc778\uc218\uc778\uacc4 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uace0 \uace0\uc815 \uc790\uc0b0\uc758 \ud68c\uacc4 \uac00\uce58\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_chi_phi_khac_va_cong_no\"><\/span><b>\uae30\ud0c0 \ube44\uc6a9 \ubc0f \ubbf8\uc9c0\uae09\uae08\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9, \ucee8\uc124\ud305 \ube44\uc6a9, \uc608\ube44\ube44 \ub4f1\uc744 \uac80\ud1a0\ud558\uc5ec \uc815\ud574\uc9c4 \uc694\uc728 \ub610\ub294 \uc720\ud6a8\ud55c \uacc4\uc57d\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uc9c0\ucd9c\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \ud504\ub85c\uc81d\ud2b8 \uad00\ub828 \ubbf8\uc218\uae08\/\ubbf8\uc9c0\uae09\uae08\uc744 \uac80\uc99d\ud558\uc5ec \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc7ac\uc815 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_Ket_thuc_va_Phat_hanh_Bao_cao_kiem_toan_quyet_toan_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \ubc0f \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c \ubc1c\ud45c \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc99d\uac70 \uc218\uc9d1\uc744 \uc644\ub8cc\ud55c \ud6c4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc5f0\uad6c \uacb0\uacfc \uc694\uc57d:<\/b><span style=\"font-weight: 400;\"> \uc624\ub958 \ubc0f \ubbf8\ube44\uc810\uc744 \uc694\uc57d\ud558\uace0 \uc911\uc694\ub3c4\uc5d0 \ub530\ub77c \ubd84\ub958\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud22c\uc790\uc790\uc640\uc758 \uba74\ub2f4:<\/b><span style=\"font-weight: 400;\"> \uc870\uc0ac \uacb0\uacfc\ub97c \ub17c\uc758\ud558\uc5ec \ud569\uc758\uc810\uc744 \ub3c4\ucd9c\ud558\uace0, \ud22c\uc790\uc790\uac00 \uc124\uba85\uc744 \uc81c\uacf5\ud558\uace0 \uc870\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \ubc1c\ud589:<\/b><span style=\"font-weight: 400;\"> \uacf5\uc2dd \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \ucd5c\uc885 \uac10\uc0ac \uc758\uacac\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_pho_bien_lam_anh_huong_den_tinh_trung_thuc_cua_Bao_cao_kiem_toan_quyet_toan_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucc45\uc784\uc790\ub294 \uc885\uc885 \uc2e4\uc218\ub97c \uc800\uc9c8\ub7ec \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \uc801\uaca9 \ud310\uc815\uc744 \ubc1b\uac70\ub098 \uac70\ubd80\ub418\ub294 \uacbd\uc6b0\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \ud68c\uacc4 \uc804\ubb38\uac00\uac00 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_ve_tinh_hop_ly_cua_chi_phi\"><\/span><b>\ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uc5d0 \uad00\ud55c \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd88\ud569\ub9ac\ud55c \ube44\uc6a9\uc774\ub780 \uc790\uc0b0 \ucc3d\ucd9c\uc5d0 \uc9c1\uc811\uc801\uc73c\ub85c \uae30\uc5ec\ud558\uc9c0 \uc54a\uac70\ub098 \ud5c8\uc6a9\ub41c \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\ub294 \ube44\uc6a9\uc744 \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa9\ud45c \ucd08\uacfc \ub2ec\uc131:<\/b><span style=\"font-weight: 400;\"> \uc790\uc7ac\ube44 \ubc0f \uc778\uac74\ube44\uac00 \uad6d\uac00 \uacf5\ud45c \uae30\uc900\uc774\ub098 \uc2b9\uc778\ub41c \uc608\uc0b0\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ud569\ub9ac\uc801\uc778 \ucd94\uac00 \uc124\uba85\/\uc2b9\uc778\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uc790 \ube44\uc6a9:<\/b><span style=\"font-weight: 400;\"> \ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ub8cc\ub418\uac70\ub098 \uc0ac\uc6a9 \uac1c\uc2dc\ub41c \ud6c4 \uc790\ubcf8\ud654\ub41c \uc774\uc790 \ube44\uc6a9(VAS 16\uc5d0 \ub530\ub984)\uc740 \uac10\uc0ac\uc778\uc774 \ucd5c\uc885 \uc815\uc0b0 \uae08\uc561\uc5d0\uc11c \uc81c\uc678\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc77c\ubc18 \uacbd\ube44:<\/b><span style=\"font-weight: 400;\"> \uac04\uc811\ube44 \ub610\ub294 \uc0ac\uc5c5\uad00\ub9ac\ube44 \ube44\uc728 \uacc4\uc0b0 \ubc29\uc2dd\uc774 \uac74\uc124\ud22c\uc790\ube44\uc6a9 \uad00\ub9ac \uc9c0\uce68\uc5d0 \ub530\ub978 \uaddc\uc815\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_ve_tinh_hop_le_va_phap_ly_cua_ho_so\"><\/span><b>\ubb38\uc11c\uc758 \uc720\ud6a8\uc131 \ubc0f \uc801\ubc95\uc131\uc5d0 \uad00\ud55c \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud0c0\ub2f9\uc131\uc740 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c \uc2b9\uc778\uc744 \uc704\ud55c \ud544\uc218 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4287\" aria-describedby=\"caption-attachment-4287\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4287\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-sai-sot-pho-bien-lam-anh-huong-den-tinh-trung-thuc-cua-Bao-cao-kiem-toan-quyet-toan-du-an.jpg\" alt=\"C\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh trung th\u1ef1c c\u1ee7a B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-sai-sot-pho-bien-lam-anh-huong-den-tinh-trung-thuc-cua-Bao-cao-kiem-toan-quyet-toan-du-an.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-sai-sot-pho-bien-lam-anh-huong-den-tinh-trung-thuc-cua-Bao-cao-kiem-toan-quyet-toan-du-an-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-sai-sot-pho-bien-lam-anh-huong-den-tinh-trung-thuc-cua-Bao-cao-kiem-toan-quyet-toan-du-an-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-sai-sot-pho-bien-lam-anh-huong-den-tinh-trung-thuc-cua-Bao-cao-kiem-toan-quyet-toan-du-an-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-sai-sot-pho-bien-lam-anh-huong-den-tinh-trung-thuc-cua-Bao-cao-kiem-toan-quyet-toan-du-an-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4287\" class=\"wp-caption-text\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc778\uc218 \ubcf4\uace0\uc11c\uac00 \ubd88\uc644\uc804\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ub2e8\uacc4\ubcc4 \uc778\uc218 \ubcf4\uace0\uc11c, \ucd5c\uc885 \uc778\uc218 \ubcf4\uace0\uc11c, \ubd88\uc644\uc804\ud55c \uc2dc\uacf5 \uae30\ub85d \ub610\ub294 \uc644\ub8cc\ub41c \uc791\uc5c5\ub7c9 \uc778\uc218 \ubb38\uc11c\uc640 \uc9c0\uae09 \uc99d\ube59\uc11c\ub958 \uac04\uc758 \ubd88\uc77c\uce58\uac00 \uc788\ub294 \uacbd\uc6b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd88\ubc95 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c:<\/b><span style=\"font-weight: 400;\"> \ubd88\ubc95\uc801\uc778 \uc1a1\uc7a5\uc774\ub098 \uc138\ubc95 \uaddc\uc815\uc5d0 \uc704\ubc30\ub418\ub294 \uc720\ud6a8\ud558\uc9c0 \uc54a\uc740 \uc1a1\uc7a5(\uc11c\uba85 \ub204\ub77d, \ud544\uc218 \uc815\ubcf4 \ub204\ub77d \ub4f1)\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0, \uac10\uc0ac\uc778\uc740 \ud574\ub2f9 \uc1a1\uc7a5\uc744 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \ud3c9\uac00\uc561 \uc0b0\uc815\uc5d0\uc11c \uc81c\uc678\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_phan_bo_chi_phi_va_tai_san\"><\/span><b>\ube44\uc6a9 \ubc0f \uc790\uc0b0 \ubc30\ubd84\uacfc \uad00\ub828\ub41c \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ube44\uc6a9 \ubc30\ubd84\uc744 \uc798\ubabb\ud558\ub294 \uac83 \ub610\ud55c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac04\uc811\ube44 \ubc30\ubd84:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \ud504\ub85c\uc81d\ud2b8\ub294 \uc5ec\ub7ec \uad6c\uc131 \uc694\uc18c \ub610\ub294 \ub2e8\uacc4\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\uc9c0\ub9cc, \uac04\uc811\ube44(\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac, \ucee8\uc124\ud305 \ube44\uc6a9) \ubc30\ubd84\uc774 \uc77c\uad00\uc131\uc774 \uc5c6\uac70\ub098 \ud569\ub9ac\uc801\uc778 \uae30\uc900(\uc608: \uac74\uc124 \ube44\uc6a9\uc758 \uc77c\uc815 \ube44\uc728)\uc5d0 \uadfc\uac70\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc218\ub9ac\uc640 \ud22c\uc790 \uc0ac\uc774\uc758 \ud63c\ub3d9:<\/b><span style=\"font-weight: 400;\"> \uc8fc\uc694 \uc218\ub9ac \ube44\uc6a9\uc744 \ud22c\uc790 \ube44\uc6a9\uc73c\ub85c \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83\uc740 \uace0\uc815 \uc790\uc0b0\uc758 \uac00\uce58\ub97c \uc778\uc704\uc801\uc73c\ub85c \ubd80\ud480\ub9ac\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \ud574\ub2f9 \ubd80\ubd84\uc744 \uc870\uc815\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_Kiem_toan_Quyet_toan_Du_an_chuyen_nghiep_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN(Master Accountant Network)\uc758 \uc804\ubb38 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc2dc \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud488\uc9c8 \ubcf4\uc99d \ubcf4\uace0\uc11c\ub97c \uc9c1\uc811 \uc791\uc131\ud558\ub294 \uac83\uc740 \ud2b9\ud788 \ubc95\ub960 \ubc0f \uaddc\uc815 \uc624\ub958\uc640 \uad00\ub828\ud558\uc5ec \uc0c1\ub2f9\ud55c \uc704\ud5d8\uc744 \uc218\ubc18\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc804\ubb38 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uba74 \ubcf4\uace0\uc11c\uc758 \ud0c0\ub2f9\uc131\uc744 \uac80\uc99d\ubc1b\uc744 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ub2e4\uc591\ud55c \uc804\ub7b5\uc801 \uc774\uc810\ub3c4 \ub204\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chi_phi_dau_tu_hop_ly\"><\/span><b>\ud22c\uc790 \ube44\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ucd5c\uc801\ud654\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud488\uc9c8 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud22c\uc790\uc790\ub4e4\uc774 \ud569\ub9ac\uc801\uc778 \ud22c\uc790 \ube44\uc6a9\uc744 \uac80\ud1a0\ud558\uace0 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\uc5b4, \uc815\ub2f9\ud55c \ube44\uc6a9\uc774 \ub204\ub77d\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud558\uace0, \ubd88\ud544\uc694\ud55c \ube44\uc6a9\uc744 \uc81c\uac70\ud55c \ud6c4 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ud22c\uc790\uc790\ub4e4\uc740 \uacf5\uc2dd\uc801\uc778 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \uc7a0\uc7ac\uc801\uc778 \ubb38\uc81c\uc810\uc744 \uc0ac\uc804\uc5d0 \ud574\uacb0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_rui_ro_phap_ly_va_trach_nhiem_hinh_su\"><\/span><b>\ubc95\uc801 \uc704\ud5d8\uacfc \ud615\uc0ac \ucc45\uc784\uc744 \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uc790\ubcf8\uc774 \ud22c\uc785\ub41c \uc0ac\uc5c5\uc758 \uacbd\uc6b0, \ucd5c\uc885 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c\uc758 \uc624\ub958\ub294 \ud589\uc815\uc801 \ub610\ub294 \ud615\uc0ac\uc801 \ucc45\uc784\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. MAN(Master Accountant Network)\uacfc \uac19\uc740 \uacf5\uc2e0\ub825 \uc788\ub294 \uae30\uad00\uc5d0\uc11c \uc791\uc131\ud55c \ub3c5\ub9bd\uc801\uc778 \uc0ac\uc5c5 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ud22c\uc790\uc790\uc758 \ucc45\uc784\uc131\uc744 \uc785\uc99d\ud558\ub294 \uac00\uc7a5 \uac15\ub825\ud55c \uc99d\uac70\uac00 \ub418\uc5b4 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_chat_luong_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc0c1\uc138\ud55c \uad8c\uace0\uc0ac\ud56d\uc744 \uc81c\uc2dc\ud558\uc5ec \ubb38\uc11c \uad00\ub9ac \ud504\ub85c\uc138\uc2a4 \ubc0f \ud22c\uc790 \ube44\uc6a9 \ud1b5\uc81c \uac1c\uc120 \ubc29\uc548\uc744 \uc81c\uc548\ud568\uc73c\ub85c\uc368 \ud5a5\ud6c4 \ud504\ub85c\uc81d\ud2b8\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0b5\ub2c8\ub2e4. \uc774\uac83\uc774 \ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc81c\uacf5\ud558\ub294 \ubd80\uac00\uac00\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN(Master Accountant Network)\uc758 \uc804\ubb38 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc2dc \ud61c\ud0dd \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \uac10\uc0ac (\uc9c1\uc811 \ud574\ubcf4\uc138\uc694)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc778(MAN)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc778<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">QTDATH\ub97c \uc2b9\uc778\ud560 \ubc95\uc801 \uadfc\uac70\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00 \uc790\ubcf8\uc5d0 \ub300\ud55c \ud544\uc218 \uc694\uac74(\ud68c\ub78c 10\/2020\/TT-BTC)\uc740 \ucd5c\uace0 \uc218\uc900\uc758 \ubc95\uc801 \uadfc\uac70\ub97c \uad6c\uc131\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1d\uad00\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c\uc758 \uc601\ud5a5\ub825\uc774 \ud06c\ub2e4 \ubcf4\ub2c8 \uc2e4\uc218\ub97c \uac04\uacfc\ud558\uae30 \uc27d\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc644\uc804\ud55c \ub3c5\ub9bd\uc131\uc744 \ubc14\ud0d5\uc73c\ub85c \uc815\uc9c1\ud558\uace0 \uac1d\uad00\uc801\uc778 \uc758\uacac\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc9c1\uc5c5 \uc758\uc2dd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VSA 1000 \ubc0f \uc5c5\uacc4 \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud568\uc73c\ub85c\uc368 \ub192\uc740 \uc218\uc900\uc758 \uc804\ubb38\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\ud488<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ubcf4\uace0\uc11c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\ub294 \uc11c\uba85\uacfc \ubc95\uc801 \uc778\uc7a5\uc774 \ub0a0\uc778\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uac74\uc124 \ud22c\uc790 \uc8fc\uae30\uc758 \ubc95\uc801 \uc644\ub8cc\ub97c \ub098\ud0c0\ub0b4\ub294 \uc911\uc694\ud55c \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \uc218\uce58\ub97c \ud655\uc778\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc704\ud5d8 \uad00\ub9ac, \ud22c\uba85\uc131 \uc81c\uace0, \uadf8\ub9ac\uace0 \ud68c\uacc4, \uac10\uac00\uc0c1\uac01 \ubc0f \uc138\uae08 \uacc4\uc0b0\uc744 \uc704\ud55c \uc790\uc0b0 \uac00\uce58 \uc0b0\uc815\uc758 \uae30\ucd08 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4. \uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ub9c8\ubb34\ub9ac\ub97c \uc55e\ub450\uace0 \uc788\ub2e4\uba74, MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc5ec \uc804\ubb38\uc801\uc778 \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \ubc1b\uc73c\uc138\uc694.<\/p>\n<p>MAN\uc740 VSA 1000 \ubc0f 2020\ub144 10\uc6d4 TT-BTC \uacf5\ubb38\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\uc5ec \uc804\ubb38\uc801\uc778 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud568\uc73c\ub85c\uc368 \uace0\uac1d\uc758 \ube44\uc6a9 \ucd5c\uc801\ud654\uc640 \ubc95\uc801 \uc704\ud5d8 \ubc29\uc9c0\ub97c \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uac74\uc124 \ubd84\uc57c\uc5d0\uc11c \ud48d\ubd80\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c MAN \ud300\uc740 \ucd5c\uace0 \ud488\uc9c8\uc758 \ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc81c\uacf5\ud558\uc5ec \uc815\uc0b0 \uc11c\ub958 \uc791\uc131\uc744 \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uac8c \uc644\ub8cc\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc791\uc740 \uc2e4\uc218\uac00 \uc804\uccb4 \ud22c\uc790 \uacfc\uc815\uc5d0 \uc545\uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub3c4\ub85d MAN\uc744 \ud30c\ud2b8\ub108\ub85c \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624!<\/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>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n l\u00e0 k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd. Theo Th\u00f4ng t\u01b0 10\/2020\/TT-BTC, \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 b\u1eaft bu\u1ed9c \u0111\u1ec3 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, nh\u1ea5t l\u00e0 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4283","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=4283"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4283\/revisions"}],"predecessor-version":[{"id":4533,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4283\/revisions\/4533"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4286"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}