{"id":4393,"date":"2025-12-31T03:08:28","date_gmt":"2025-12-31T10:08:28","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4393"},"modified":"2025-12-31T03:08:54","modified_gmt":"2025-12-31T10:08:54","slug":"kiem-toan-nganh-bat-dong-san-xay-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/","title":{"rendered":"\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac: \ud22c\uba85\uc131 \ud655\ubcf4 \ubc0f \ucd5c\uc801\uc758 \uc704\ud5d8 \uad00\ub9ac \uc194\ub8e8\uc158"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \ubd80\ubb38\uc758 \ud68c\uacc4 \uac10\uc0ac\ub294 \uae30\uc5c5\uacfc \uaddc\uc81c \uae30\uad00\uc774 \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 &quot;\ud544\ud130&quot;\ub85c\uc11c \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ubcc0\ub3d9\uc131\uc774 \ud070 \uc2dc\uc7a5 \ud658\uacbd\uc5d0\uc11c \uaddc\uc815 \uc900\uc218\ub294 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204800\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 96\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uc815\ubcf4 \uacf5\uac1c\uc640 \uad00\ub828\ud558\uc5ec <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Nghi-dinh-10-2021-ND-CP-quan-ly-chi-phi-dau-tu-xay-dung-465104.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 10\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \uac74\uc124 \ud22c\uc790 \ube44\uc6a9 \uad00\ub9ac\ub294 \uae30\uc5c5\uc758 \uc0dd\uc874\uacfc \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\ubd80 \uc790\ub8cc\uc5d0 \ub530\ub974\uba74, \ud504\ub85c\uc81d\ud2b8 \ud22c\uc790\uae08 \ucd5c\uc885 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub294 \uc5c4\uaca9\ud558\uac8c \uad00\ub9ac\ub418\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc804\uccb4 \ud504\ub85c\uc81d\ud2b8 \uac00\uce58\uc758 5~10%\uc5d0 \ub2ec\ud558\ub294 \uc190\uc2e4\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \uac83\uc740 \uc790\uc0b0 \uc190\uc2e4\uc744 \uc608\ubc29\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uad6d\uac00 \uac10\uc0ac\uae30\uad00\uc5d0 \uc0ac\uc548\uc744 \uc124\uba85\ud560 \uc218 \uc788\ub294 \uacac\uace0\ud55c \ubc95\uc801 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \uac10\uc0ac \uc808\ucc28\uc640 \uadf8 \uc774\uc810\uc5d0 \ub300\ud574 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\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-nganh-bat-dong-san-xay-dung\/#Tam_quan_trong_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_trong_ky_nguyen_moi\" >\uc0c8\ub85c\uc6b4 \uc2dc\ub300\uc5d0 \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc911\uc694\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-nganh-bat-dong-san-xay-dung\/#He_thong_phap_luat_dieu_chinh_truc_tiep\" >\ubc95\ub960 \uc2dc\uc2a4\ud15c\uc774 \uc9c1\uc811 \uaddc\uc81c\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Noi_dung_chi_tiet_quy_trinh_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac \uc808\ucc28\uc758 \uc0c1\uc138 \ub0b4\uc6a9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_ho_so_phap_ly_du_an\" >\ud504\ub85c\uc81d\ud2b8\uc758 \ubc95\ub960 \ubb38\uc11c\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_chi_phi_xay_lap_va_thiet_bi\" >\uac74\uc124 \ubc0f \uc7a5\ube44 \ube44\uc6a9 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_khac\" >\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9 \ubc0f \uae30\ud0c0 \ube44\uc6a9\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Kiem_toan_tai_chinh_va_nghia_vu_thue_trong_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5\uc758 \uc7ac\ubb34 \uac10\uc0ac \ubc0f \uc138\uae08 \uc758\ubb34.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\" >\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc774\ud574\uad00\uacc4\uc790\ub97c \uc704\ud55c \uc5ed\ud560<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_chu_dau_tu\" >\ud22c\uc790\uc790 \uc5ec\ub7ec\ubd84\uaed8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_ngan_hang_va_nha_dau_tu\" >\uc740\ud589 \ubc0f \ud22c\uc790\uc790 \uc5ec\ub7ec\ubd84\uaed8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac \ubd84\uc57c\uc758 \ub3d9\ud5a5\uacfc \uacfc\uc81c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\uae30\uc5c5\uc740 \uc5b8\uc81c \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\" >\uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc5bc\ub9c8\ub098 \uac78\ub9ac\ub098\uc694?<\/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-nganh-bat-dong-san-xay-dung\/#Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\" >\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc5c5\uacc4\uc758 \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_trong_ky_nguyen_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \uc2dc\ub300\uc5d0 \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc911\uc694\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \ubd80\ubb38\uc5d0\uc11c\uc758 \uac10\uc0ac\ub294 \ub354 \uc774\uc0c1 \uc790\ubc1c\uc801\uc778 \ud65c\ub3d9\uc774 \uc544\ub2c8\ub77c, \uad6d\uac00 \uc608\uc0b0\uc774\ub098 \uc0c1\uc7a5 \uae30\uc5c5\uc774 \ud22c\uc785\ub418\ub294 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud574 \uc810\ucc28 \uc758\ubb34\ud654\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubcf5\uc7a1\ud55c \uc790\uc7ac \uacf5\uae09\ub9dd\uacfc \ubcc0\ub3d9\ud558\ub294 \uc778\uac74\ube44\ub85c \uc778\ud574 \ub370\uc774\ud130\ub97c \uc2ec\uce35\uc801\uc73c\ub85c \ud3c9\uac00\ud560 \uc218 \uc788\ub294 \uc804\ubb38\uc131\uc744 \uac16\ucd98 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubc95\uc778\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4397\" aria-describedby=\"caption-attachment-4397\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4397\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng trong k\u1ef7 nguy\u00ean m\u1edbi\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4397\" class=\"wp-caption-text\">\uc0c8\ub85c\uc6b4 \uc2dc\ub300\uc5d0 \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc911\uc694\uc131<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\ubc95 \ubc0f \uc7ac\uc815\ubd80\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c, \uc644\uacf5\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \ud22c\uc790 \uc815\uc0b0 \ubcf4\uace0\uc11c\ub294 \uc2b9\uc778 \uc804\uc5d0 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \ube44\uc6a9\uc774 \uacbd\uc81c\uc801 \ubc0f \uae30\uc220\uc801 \uae30\uc900\uc5d0 \ubd80\ud569\ud558\uace0, 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \uaddc\uc815\ub41c \uc720\ud6a8\ud55c \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\ub85c \ub4b7\ubc1b\uce68\ub418\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_phap_luat_dieu_chinh_truc_tiep\"><\/span><b>\ubc95\ub960 \uc2dc\uc2a4\ud15c\uc774 \uc9c1\uc811 \uaddc\uc81c\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac\uc5d0 \ub300\ud574 \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\ub824\uba74 \ud68c\uacc4\uc0ac\uc640 \ud22c\uc790\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc95\uaddc\ub97c \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2014\ub144 \uac74\uc124\ubc95 \ubc0f 2020\ub144 \uac1c\uc815\uc548:<\/b><span style=\"font-weight: 400;\"> \ud22c\uc790 \ubc0f \uac74\uc124 \ud65c\ub3d9\uc5d0 \ub300\ud55c \ucd5c\uace0 \uc218\uc900\uc758 \ubc95\uc801 \uccb4\uacc4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 10\/2021\/ND-CP:<\/b><span style=\"font-weight: 400;\"> \uac74\uc124\ud22c\uc790\ube44\uc6a9 \uad00\ub9ac\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2020\ub144 10\uc6d4 TT-BTC \uacf5\uc9c0:<\/b><span style=\"font-weight: 400;\"> \uad6d\uac00 \uc790\uae08\uc744 \ud65c\uc6a9\ud55c \uc644\uacf5 \uc0ac\uc5c5\uc758 \ucd5c\uc885 \uc815\uc0b0\uc5d0 \uad00\ud55c \uc9c0\uce68.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubca0\ud2b8\ub0a8 \uac10\uc0ac \uae30\uc900(VSA):<\/b><span style=\"font-weight: 400;\"> \ud2b9\ud788 \ud22c\uc790 \uc790\ubcf8 \uacb0\uc81c \ubcf4\uace0\uc5d0 \uad00\ud55c \uae30\uc900.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_quy_trinh_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac \uc808\ucc28\uc758 \uc0c1\uc138 \ub0b4\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac\ub97c \uc2dc\ud589\ud558\ub824\uba74 \uac10\uc0ac\ud300, \ud3c9\uac00 \uc5d4\uc9c0\ub2c8\uc5b4, \uadf8\ub9ac\uace0 \ud68c\uc0ac \ud68c\uacc4 \ubd80\uc11c \uac04\uc758 \uc6d0\ud65c\ud55c \ud611\uc5c5\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uc8fc\uc694 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4396\" aria-describedby=\"caption-attachment-4396\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4396\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg\" alt=\"N\u1ed9i dung chi ti\u1ebft quy tr\u00ecnh Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4396\" class=\"wp-caption-text\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac \uc808\ucc28\uc758 \uc0c1\uc138 \ub0b4\uc6a9<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8\uc758 \ubc95\ub960 \ubb38\uc11c\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud22c\uc790 \uc900\ube44 \ub2e8\uacc4\ubd80\ud130 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc\uae4c\uc9c0 \uc804\uccb4 \ubb38\uc11c \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ud22c\uc790 \uc99d\uba85\uc11c, 1\/500 \ucd95\ucc99 \uacc4\ud68d \uc2b9\uc778 \uacb0\uc815\uc11c, \uad00\ud560 \ub2f9\uad6d\uc758 \ud1a0\uc9c0 \ud560\ub2f9 \ubc0f \uc784\ub300 \ubb38\uc11c\uc758 \uc720\ud6a8\uc131 \ud655\uc778\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\uc801 \uc11c\ub958 \ubbf8\ube44\ub294 \ud504\ub85c\uc81d\ud2b8 \uc911\ub2e8\uc774\ub098 \uc790\uae08 \uc9c0\uc6d0 \uac70\ubd80\uc758 \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \ubd80\ubb38 \uac10\uc0ac\ub294 \uac74\uc124 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\uc5d0 \uad00\ud55c \ubc95\ub839 15\/2021\/ND-CP\uc758 \uaddc\uc815\uacfc \uc2e4\uc81c \uae30\ub85d\uc744 \ube44\uad50\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_xay_lap_va_thiet_bi\"><\/span><b>\uac74\uc124 \ubc0f \uc7a5\ube44 \ube44\uc6a9 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc804\uccb4 \ud22c\uc790\uc561\uc5d0\uc11c \uac00\uc7a5 \ud070 \ube44\uc911\uc744 \ucc28\uc9c0\ud569\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \ud604\uc7a5 \uc2e4\uc0ac\ub97c \uc9c4\ud589\ud558\uace0 \uc900\uacf5 \uc11c\ub958\ub97c \uac80\ud1a0\ud558\uc5ec \uc2e4\uc81c \uc2dc\uacf5\ub7c9\uc774 \uc124\uacc4 \ub3c4\uba74\uacfc \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\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>\uac74\uc124\ube44\uc6a9\uc5d0 \ub300\ud55c \uc8fc\uc694 \uac10\uc0ac \ud56d\ubaa9 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud14c\uc2a4\ud2b8 \ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uad6c\ud604 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud1b5\uc81c \ubaa9\ud45c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ub8cc\uc758 \ub2e8\uac00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc57d \uac00\uaca9\uacfc \uc2dc\uc7a5 \uac00\uaca9\uc744 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uaca9 \ud3ed\ub9ac \ubc0f \ud5c8\uc704 \uc2e0\uace0 \uadfc\uc808.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uc124 \ubb3c\ub7c9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uc7a5 \uc2e4\uce21 \ubc0f \uc900\uacf5 \uc11c\ub958 \uac80\ud1a0\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \ubb34\uac8c\ub97c \uc815\ud655\ud558\uac8c \uce21\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub178\ub3d9 \uae30\uc900<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uc124\ubd80 \uae30\uc900\uacfc\uc758 \ube44\uad50<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \uad00\ub9ac \uaddc\uc815\uc744 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc124\uce58 \uc7a5\ube44<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac80\uc0ac \uc99d\uba85\uc11c(CO\/CQ)\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6d0\uc0b0\uc9c0 \ubc0f \ucd9c\ucc98\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_khac\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9 \ubc0f \uae30\ud0c0 \ube44\uc6a9\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac\uc5d0\uc11c \uac10\ub9ac \ucee8\uc124\ud305, \uc124\uacc4, \uc608\ube44\ube44 \ub4f1\uc758 \ube44\uc6a9\uc740 \uc885\uc885 \uac04\uacfc\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \ube44\uc6a9\uc744 \uc81c\ub300\ub85c \ud655\uc778\ud558\uc9c0 \uc54a\uc73c\uba74 2021\ub144 12\uc6d4 TT-BXD\ud638 \uacf5\ubb38\uc5d0 \uba85\uc2dc\ub41c \ud55c\ub3c4\ub97c \uc27d\uac8c \ucd08\uacfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_chinh_va_nghia_vu_thue_trong_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5\uc758 \uc7ac\ubb34 \uac10\uc0ac \ubc0f \uc138\uae08 \uc758\ubb34.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac \ud65c\ub3d9\uc740 \uae30\uc220 \ubb38\uc11c\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0 \uc7ac\ubb34\uc801\uc778 \uce21\uba74\uae4c\uc9c0 \ud655\uc7a5\ub429\ub2c8\ub2e4. \ud2b9\ud788, \ud504\ub85c\uc81d\ud2b8 \uc9c4\ud589 \uc0c1\ud669\uc5d0 \ub530\ub978 \uc218\uc775 \uc778\uc2dd(IFRS 15 \ub610\ub294 VAS 15)\uacfc \uac01 \ubd80\ub3d9\uc0b0 \uc0c1\ud488\uc5d0 \ub300\ud55c \ub9e4\ucd9c\uc6d0\uac00 \ubc30\ubd84\uc774 \uc774\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac74\uc124\uc5c5\uccb4\ub294 \ud558\ub3c4\uae09\uc5c5\uccb4\ub85c\ubd80\ud130 \ubc1c\ud589\ub418\ub294 \ud22c\uc785 \ube44\uc6a9 \uccad\uad6c\uc11c\uc640 \uad00\ub828\ub41c \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc774\ub7ec\ud55c \uccad\uad6c\uc11c\uc758 \uc801\ubc95\uc131\uc744 \uac80\ud1a0\ud558\uc5ec \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ube44\uc6a9 \uacf5\uc81c\uac00 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\ub294 \ubd80\ubd84\uc774 \uc5c6\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138(VAT)\uc640 \uad00\ub828\ud574\uc11c\ub3c4 \uc2e0\uaddc \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uc138\uae08 \ud658\uae09\uc740 \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac \uc808\ucc28\ub97c \ud1b5\ud574 \ucca0\uc800\ud55c \ud3c9\uac00\ub97c \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\"><\/span><b>\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc774\ud574\uad00\uacc4\uc790\ub97c \uc704\ud55c \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uc801\uc778 \ud68c\uacc4\ubc95\uc778\uc758 \uc874\uc7ac\ub294 \ud22c\uc790\uc790, \uc2dc\uacf5\uc0ac, \uadf8\ub9ac\uace0 \uae08\uc735\uae30\uad00 \uac04\uc5d0 \uc808\ub300\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \ucc44\uad8c \ubc1c\ud589\uc774\ub098 \uc740\ud589 \ub300\ucd9c\uc744 \ud1b5\ud574 \uc790\uae08\uc744 \uc870\ub2ec\ud560 \ub54c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4399\" aria-describedby=\"caption-attachment-4399\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4399\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4399\" class=\"wp-caption-text\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\uc758 \uc774\ud574\uad00\uacc4\uc790\ub97c \uc704\ud55c \uc5ed\ud560<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_chu_dau_tu\"><\/span><b>\ud22c\uc790\uc790 \uc5ec\ub7ec\ubd84\uaed8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac\ub294 \uc790\ubcf8 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0, \uac74\uc124 \uacfc\uc815 \uc911 \ub0ad\ube44\ub97c \uac10\uc9c0\ud558\uba70, \uc2dc\uacf5\uc5c5\uccb4\uc758 \ucd5c\uc885 \uc2b9\uc778\uc744 \uc704\ud55c \uc815\ud655\ud55c \ub370\uc774\ud130\ub97c \uc81c\uacf5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\ud300\uc758 \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \ud655\uc2e0\uc744 \uc8fc\ub294 \uacbd\uc601 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ngan_hang_va_nha_dau_tu\"><\/span><b>\uc740\ud589 \ubc0f \ud22c\uc790\uc790 \uc5ec\ub7ec\ubd84\uaed8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac1d\uad00\uc801\uc778 \uc99d\uac70\ub97c \ud1b5\ud574 \ud504\ub85c\uc81d\ud2b8\uc758 \uc7ac\uc815 \uc0c1\ud669\uacfc \uc2e4\uc81c \uc9c4\ud589 \uc0c1\ud669\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uae68\ub057\ud55c \ubd80\ub3d9\uc0b0 \uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c(\ubb34\uc870\uac74\uc801 \uc758\uacac)\ub294 \uae30\uc5c5\uc774 \uc6b0\ub300 \uae08\ub9ac\ub85c \ub300\uaddc\ubaa8 \uc790\uae08\uc744 \uc870\ub2ec\ud560 \uc218 \uc788\ub294 \uc911\uc694\ud55c \ubc1c\ud310\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac \ubd84\uc57c\uc758 \ub3d9\ud5a5\uacfc \uacfc\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\uc7ac \uad6d\uac00\uac10\uc0ac\uc6d0\uc740 BT, BOT \ud504\ub85c\uc81d\ud2b8 \ubc0f \ud1a0\uc9c0 \uc6a9\ub3c4 \ubcc0\uacbd \uad00\ub828 \uc704\ubc18 \uc9d5\ud6c4\uac00 \uc788\ub294 \ubd80\ub3d9\uc0b0 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uac15\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \ub2f9\uad6d\uc758 \uc694\uccad\uc744 \ubc1b\uae30 \uc804\uc5d0 \uc790\uccb4\uc801\uc73c\ub85c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\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>\ubd80\ub3d9\uc0b0 \uc0b0\uc5c5\u306b\u304a\u3051\u308b \ub3c5\ub9bd \uac10\uc0ac\uc640 \uad6d\uac00 \uac10\uc0ac \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud2b9\uc131<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc778(MAN)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uad6d\uac00\uac10\uc0ac\uc6d0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud0c0\uac9f \uace0\uac1d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud22c\uc790\uc790, \uc774\uc0ac\ud68c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubd80, \uc758\ud68c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\ud45c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucee8\uc124\ud305 \ubc0f \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc608\uc0b0 \uc0ac\uc6a9 \ub0b4\uc5ed\uc744 \uac80\ud1a0\ud558\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc9c4\ud589 \uc911 \ub610\ub294 \ud504\ub85c\uc81d\ud2b8 \uc885\ub8cc \uc2dc\uc810\uc5d0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uacc4\ud68d\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uac00\uce58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \ud569\uc758 \uc2b9\uc778\uc758 \uadfc\uac70<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacb0\ub860\uc740 \uad6c\uc18d\ub825\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac\uc5d0 BIM(\uac74\ucd95\uc815\ubcf4\ubaa8\ub378\ub9c1) \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc740 \ud53c\ud560 \uc218 \uc5c6\ub294 \ucd94\uc138\uac00 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uae30\uc220\uc744 \ud1b5\ud574 \uac10\uc0ac\uc790\ub294 3D \ub370\uc774\ud130\uc5d0 \uc811\uadfc\ud558\uc5ec \uc218\ub7c9\uc744 \uc790\ub3d9\uc73c\ub85c \ub300\uc870\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc778\uc801 \uc694\uc778\uc73c\ub85c \uc778\ud55c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac\ub294 \ubc95\ub960 \ubc0f \uac74\uc124 \uacf5\ud559 \uc6d0\uce59\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \uc694\uad6c\ud558\ub294 \uc138\uc2ec\ud55c \uacfc\uc815\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud55c \ube44\uc6a9\uc774 \uc544\ub2c8\ub77c \uc2dc\uc7a5\uc5d0\uc11c\uc758 \uc0ac\uc5c5 \uc548\uc815\uc131\uacfc \uba85\uc131\uc744 \uc704\ud55c \ud22c\uc790\uc785\ub2c8\ub2e4. \uace0\ud488\uc9c8 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \uc790\ubcf8 \uc815\uc0b0 \uacfc\uc815\uc758 \ubcd1\ubaa9 \ud604\uc0c1\uc744 \ud574\uacb0\ud558\uace0, \uc774\ub97c \ud1b5\ud574 \ud6c4\uc18d \ud504\ub85c\uc81d\ud2b8\ub97c \uc704\ud55c \ud604\uae08 \ud750\ub984\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc904 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac \uc11c\ube44\uc2a4, \uc138\ubb34 \ud68c\uacc4, \uadf8\ub9ac\uace0 \uc2ec\uce35\uc801\uc778 \uc7ac\ubb34 \ucee8\uc124\ud305\uc744 \uc81c\uacf5\ud558\ub294 \uc120\ub3c4\uc801\uc778 \uae30\uc5c5\uc73c\ub85c \uc790\ub9ac\ub9e4\uae40\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc219\ub828\ub41c \uac10\uc0ac \uc804\ubb38\uac00\uc640 \uc5d4\uc9c0\ub2c8\uc5b4\ub4e4\ub85c \uad6c\uc131\ub41c MAN\uc740 \uae30\uc5c5\uacfc\uc758 \ud30c\ud2b8\ub108\uc2ed\uc744 \ud1b5\ud574 \ub370\uc774\ud130 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0, \uc138\uae08 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\uba70, \uc704\ud5d8\uc744 \uc885\ud569\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc5ec \ud504\ub85c\uc81d\ud2b8\uc5d0 \ud544\uc694\ud55c \ucd5c\uace0\uc758 \uc804\ubb38\uc801\uc778 \uc9c0\uc6d0\uc744 \ubc1b\uc544\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>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uac10\uc0ac \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span>\uae30\uc5c5\uc740 \uc5b8\uc81c \ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc0b0\uc5c5 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uae30\uc5c5\uc740 \uc790\ubcf8 \uc815\uc0b0\uc744 \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud574 \ud2b9\uc815 \uad6c\uc131 \uc694\uc18c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub4e0 \uc804\uccb4 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc\uc5d0 \ub300\ud55c \uac10\uc0ac\ub4e0 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uc2dc\uc810\uc5d0 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \uc0c1\uc7a5 \uae30\uc5c5\uc740 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ubcf4\ub97c \uacf5\uac1c\ud558\uae30 \uc704\ud574 \ub9e4\ub144 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\"><\/span>\uac10\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc5bc\ub9c8\ub098 \uac78\ub9ac\ub098\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ud504\ub85c\uc81d\ud2b8 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub808\ubca8 II \ubc0f \ub808\ubca8 III \ud504\ub85c\uc81d\ud2b8\uc758 \uacbd\uc6b0, \ud544\uc694\ud55c \ubaa8\ub4e0 \uc11c\ub958\ub97c \uc811\uc218\ud55c \ud6c4 \uc77c\ubc18\uc801\uc73c\ub85c 30~60 \uc601\uc5c5\uc77c\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\"><\/span>\ubd80\ub3d9\uc0b0 \ubc0f \uac74\uc124 \uc5c5\uacc4\uc758 \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ucd1d \ud22c\uc790\uc561 \ub610\ub294 \uacb0\uc81c\uc561\uc758 \uc77c\uc815 \ube44\uc728\ub85c \uacc4\uc0b0\ub418\uba70, \uc774\ub294 \ud68c\ub78c 09\/2016\/TT-BTC\uc758 \uc218\uc218\ub8cc\ud45c \ub610\ub294 \uc591 \ub2f9\uc0ac\uc790 \uac04\uc758 \ud569\uc758\uc5d0 \ub530\ub985\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi 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