{"id":4501,"date":"2026-01-04T21:35:19","date_gmt":"2026-01-05T04:35:19","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4501"},"modified":"2026-01-08T02:12:57","modified_gmt":"2026-01-08T09:12:57","slug":"dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/","title":{"rendered":"\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4: \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \uae30\ubc18\ud55c \uc0c1\uc138\ud55c \ub2e8\uacc4\ubcc4 \uac00\uc774\ub4dc"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-quyet-toan-du-an-hoan-thanh\/\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \ud68c\uacc4 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \ud22c\uc790\uc790\ub4e4\uc774 \uc2e4\uc81c \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \ud22c\uba85\ud558\uac8c \uacf5\uac1c\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \uc5f0\uacb0 \uace0\ub9ac\uc785\ub2c8\ub2e4. \ubc95\ub839 \uc81c99\/2021\/ND-CP\ud638\uc5d0 \ub530\ub77c \uacf5\uacf5 \ud22c\uc790 \uc790\ubcf8\uc744 \uc0ac\uc6a9\ud558\ub294 A, B, C \uadf8\ub8f9 \ud504\ub85c\uc81d\ud2b8\ub294 \uc2b9\uc778 \uc804\uc5d0 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud22c\uc790\uc790\ub4e4\uc774 \uc790\ubcf8 \uc190\uc2e4\uc774\ub098 \uac74\uc124 \uc704\ubc18\uc758 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uc218\ub2e8\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud1b5\uacc4\uc5d0 \ub530\ub974\uba74 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud3c9\uade0 31 TP3T\uc5d0\uc11c 81 TP3T\uc5d0 \uc774\ub974\ub294 \ubd80\ub2f9\ud55c \ube44\uc6a9\uc744 \uc801\ubc1c\ud558\uace0 \uc808\uac10\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\uac00 \uc5c4\uaca9\ud55c \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ud604\uba85\ud55c \uc7ac\uc815 \uc194\ub8e8\uc158\uc784\uc744 \uc785\uc99d\ud569\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;\">\uc544\ub798\uc5d0\uc11c\ub294 \ud504\ub85c\uc81d\ud2b8 \uc81c\uc548\uc11c\ub97c \uc644\ubcbd\ud558\uac8c \uc791\uc131\ud558\ub294 \uc804\ubb38\uc801\uc778 \uacfc\uc815\uc744 \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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh_la_gi\" >\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_quyet_toan\" >\uacb0\uc0b0 \uac10\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uadfc\uac70<\/a><\/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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Tai_sao_doanh_nghiep_can_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\uae30\uc5c5\uc740 \uc65c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Xac_minh_tinh_hop_ly_va_hop_le_cua_chi_phi\" >\ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc744 \uac80\uc99d\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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Day_nhanh_tien_do_giai_ngan_va_phe_duyet\" >\uc790\uae08 \uc9c0\uae09 \ubc0f \uc2b9\uc778 \uc808\ucc28\ub97c \uc2e0\uc18d\ud558\uac8c \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Hoan_thien_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Bang_gia_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh_moi_nhat\" >\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4 \ucd5c\uc2e0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Noi_dung_chi_tiet_cua_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc0c1\uc138 \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Kiem_tra_ho_so_phap_ly_va_trinh_tu_thu_tuc\" >\ubc95\ub960 \ubb38\uc11c\uc640 \uc808\ucc28\ub97c \ud655\uc778\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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Kiem_tra_nguon_von_dau_tu_cua_du_an\" >\ud504\ub85c\uc81d\ud2b8 \ud22c\uc790 \uc790\uae08 \ucd9c\ucc98\ub97c \ud655\uc778\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Kiem_tra_chi_phi_dau_tu_xay_dung\" >\uac74\uc124 \ud22c\uc790 \ube44\uc6a9\uc744 \ud655\uc778\ud558\uc138\uc694<\/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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Kiem_tra_gia_tri_tai_san_va_cong_no\" >\uc790\uc0b0\uacfc \ubd80\ucc44\uc758 \uac00\uce58\ub97c \ud655\uc778\ud558\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Quy_trinh_thuc_hien_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh_chuyen_nghiep\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uc804\ubb38\uc801\uc778 \uc808\ucc28.<\/a><\/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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Cac_loi_thuong_gap_khi_khong_su_dung_dich_vu_kiem_toan_som\" >\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ucd08\uae30\uc5d0 \ud65c\uc6a9\ud558\uc9c0 \uc54a\uc744 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4 \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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Thoi_han_nop_bao_cao_quyet_toan_du_an_la_bao_lau\" >\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Doanh_nghiep_tu_nhan_co_bat_buoc_kiem_toan_du_an_khong\" >\ubbfc\uac04 \uae30\uc5c5\ub3c4 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/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\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Ho_so_can_chuan_bi_cho_viec_kiem_toan_quyet_toan_gom_nhung_gi\" >\ucd5c\uc885 \uc2ec\uc0ac\ub97c \uc704\ud574 \uc5b4\ub5a4 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/#Bao_cao_kiem_toan_quyet_toan_co_thay_doi_duoc_gia_tri_phe_duyet_cuoi_cung_khong\" >\ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub85c \uc778\ud574 \ucd5c\uc885 \uc2b9\uc778 \uae08\uc561\uc774 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh_la_gi\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uc744 \uac80\ud1a0\ud558\uace0 \ud655\uc778\ud558\ub294 \uacfc\uc815\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ub8cc\ub418\uace0 \uc2b9\uc778\ub418\uba74 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubc95\uc778\uc774 \ud22c\uc790 \uc900\ube44 \ub2e8\uacc4\ubd80\ud130 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc\uae4c\uc9c0\uc758 \ubaa8\ub4e0 \ubb38\uc11c\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4502\" aria-describedby=\"caption-attachment-4502\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4502\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-la-gi.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-la-gi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-la-gi-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-la-gi-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-la-gi-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-la-gi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4502\" class=\"wp-caption-text\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \ud575\uc2ec \ubaa9\ud45c\ub294 \uc608\uc0c1 \ube44\uc6a9 \ubc0f \uae30\uc900 \ub300\ube44 \ube44\uc6a9\uc758 \uc801\uc815\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ucd5c\uc885 \uacb0\uacfc\ubb3c\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uc774\uba70, \uc774\ub294 \uad00\ub828 \uae30\uad00\uc774 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc\uc5d0 \ub300\ud55c \uc2e0\uc18d\ud55c \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uc911\uc694\ud55c \ubc95\uc801 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_quyet_toan\"><\/span><b>\uacb0\uc0b0 \uac10\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc5c4\uaca9\ud55c \ubc95\uc801 \ud2c0\uc5d0 \uae30\ubc18\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uac10\ub3c5 \uae30\uad00 \ubc0f \uae08\uc735 \uae30\uad00 \uc55e\uc5d0\uc11c \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\ub3c4\ub85d \ubcf4\uc7a5\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>\uac10\uc0ac \ubc0f \uacb0\uc81c \ud65c\ub3d9\uc744 \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uadfc\uac70\uc5d0 \ub300\ud55c \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \uc870\uc815 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uc124\ubc95 \uc81c50\/2014\/QH13\ud638<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ubc0f \uac74\uc124 \uc815\uc0b0\uc5d0 \uad00\ud55c \uc77c\ubc18 \uaddc\uc815.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 99\/2021\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac, \uc9c0\ubd88 \ubc0f \uc815\uc0b0\uc5d0 \uad00\ud55c \uc0c1\uc138 \uaddc\uc815.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 96\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \uac80\uc99d\uc744 \uc704\ud55c \uc591\uc2dd \ubc0f \uc808\ucc28 \uc2dc\uc2a4\ud15c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900 1000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \ucc45\uc784\uc790\ub294 \ubc95\ub960 \ubb38\uc11c\ub97c \uc798\ubabb \uc801\uc6a9\ud560 \uacbd\uc6b0 \uc0c1\ub2f9\ud55c \ube44\uc6a9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc774\ub7ec\ud55c \uc624\ub958\ub97c \ucca0\uc800\ud788 \uac80\ud1a0\ud558\uace0 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud65c\uc6a9\ud558\uba74 \uae30\uc5c5\uc774 \uc7ac\uc815\uc801 \uc704\ud5d8\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc0c1\ub2f9\ud55c \uc774\uc810\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4506\" aria-describedby=\"caption-attachment-4506\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4506\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 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\/2026\/01\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4506\" class=\"wp-caption-text\">\uae30\uc5c5\uc740 \uc65c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Xac_minh_tinh_hop_ly_va_hop_le_cua_chi_phi\"><\/span><b>\ube44\uc6a9\uc758 \ud569\ub9ac\uc131\uacfc \ud0c0\ub2f9\uc131\uc744 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \uac01 \uc1a1\uc7a5\uacfc \ubb38\uc11c\ub97c \uac80\ud1a0\ud558\uc5ec \ubb3c\ub7c9 \uacfc\ub2e4 \uacc4\uc0b0\uc774\ub098 \ub2e8\uac00 \ubd80\uc815\ud655 \uc801\uc6a9\uc774 \uc5c6\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud504\ub85c\uc81d\ud2b8 \uad6c\uc131 \uc694\uc18c \uac04\uc758 \uacc4\uc0b0 \uc624\ub958\ub97c \uc81c\uac70\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Day_nhanh_tien_do_giai_ngan_va_phe_duyet\"><\/span><b>\uc790\uae08 \uc9c0\uae09 \ubc0f \uc2b9\uc778 \uc808\ucc28\ub97c \uc2e0\uc18d\ud558\uac8c \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc1b\uc740 \ud504\ub85c\uc81d\ud2b8 \ubb38\uc11c\ub294 \uc7ac\ubb34\ubd80 \ub610\ub294 \uc7ac\uc815\uad6d\uc758 \uac10\uc0ac \uae30\uad00\uc73c\ub85c\ubd80\ud130 \ud56d\uc0c1 \ub192\uc740 \uc2e0\ub8b0\ub3c4\ub97c \uc5bb\uc2b5\ub2c8\ub2e4. \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud568\uaed8 \uc774\uc6a9\ud558\uba74 \uacc4\uc57d\uc5c5\uccb4\uc640\uc758 \uc815\uc0b0\uc5d0 \uc18c\uc694\ub418\ub294 \uc2dc\uac04\uc744 \ud06c\uac8c \ub2e8\ucd95\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc740 \uc785\ucc30\ubd80\ud130 \uac74\uc124 \uac10\ub3c5\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac\uc758 \ubbf8\ube44\uc810\uc744 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac\uc5d0\uc11c \ub3c4\ucd9c\ub41c \uad8c\uc7a5 \uc0ac\ud56d\uc740 \uae30\uc5c5\uc774 \ud5a5\ud6c4 \ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\ub294 \ub370 \uc720\uc6a9\ud55c \uad50\ud6c8\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh_moi_nhat\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4 \ucd5c\uc2e0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc644\ub8cc\ub41c \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc218\uc218\ub8cc\ub294 \uc7ac\ubb34\ubd80\uc5d0\uc11c \uc815\ud55c \ucd1d \ud22c\uc790\uc561\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub429\ub2c8\ub2e4. MAN\uc740 \ud22c\uc790\uc790\uc758 \ube44\uc6a9 \ud6a8\uc728\uc131\uc744 \uadf9\ub300\ud654\ud558\uae30 \uc704\ud574 \uac00\uc7a5 \uacbd\uc7c1\ub825 \uc788\uace0 \ud22c\uba85\ud55c \uc218\uc218\ub8cc \uccb4\uacc4\ub97c \uc801\uc6a9\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>\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4 \ucd5c\uc2e0 \uac00\uaca9\ud45c\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucd1d \ud504\ub85c\uc81d\ud2b8 \ud22c\uc790 \uc790\ubcf8(V)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc218\uc218\ub8cc \uacc4\uc0b0 \uacf5\uc2dd (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uba54\ubaa8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V \u2264 100\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc218\ub8cc = V x 0.65%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c \uc694\uae08\uc740 \ud06c\uae30\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &lt; V \u2264 1000\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc218\ub8cc = 6500\ub9cc + (V \u2013 10) x 0.45%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc77c\ubc18 \uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc801\uc6a9 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100 &lt; V \u2264 5\ucc9c\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc218\ub8cc = 4\uc5b5 7\ucc9c\ub9cc + (V \u2013 100) x 0.25%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\uaddc\ubaa8 \ud504\ub85c\uc81d\ud2b8\ub97c \uc704\ud55c \ud2b9\ubcc4 \ud61c\ud0dd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V &gt; 5\ucc9c\uc5b5 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc811 \uacc4\uc57d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf5\uc7a1\ub3c4\uc5d0 \uc758\ud55c \ucd5c\uc801\ud654<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4 \uacac\uc801 \uac00\uaca9\uc5d0\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT)\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \ube44\uc6a9\uc740 \ud504\ub85c\uc81d\ud2b8 \uc720\ud615 \ubc0f \ubb38\uc11c \uc644\ub8cc \uc0c1\ud0dc\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_cua_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc0c1\uc138 \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud45c\uc900\ud654\ub41c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc808\ucc28\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud504\ub85c\uc81d\ud2b8 \uc218\uba85 \uc8fc\uae30 \uc804\uccb4\ub97c \ud3ec\uad04\ud558\ub294 \uc8fc\uc694 \uc601\uc5ed\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4504\" aria-describedby=\"caption-attachment-4504\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4504\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-chi-tiet-cua-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh.jpg\" alt=\"N\u1ed9i dung chi ti\u1ebft c\u1ee7a d\u1ecbch v\u1ee5 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\/2026\/01\/Noi-dung-chi-tiet-cua-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-chi-tiet-cua-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-chi-tiet-cua-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-chi-tiet-cua-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-chi-tiet-cua-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4504\" class=\"wp-caption-text\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uc0c1\uc138 \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_ho_so_phap_ly_va_trinh_tu_thu_tuc\"><\/span><b>\ubc95\ub960 \ubb38\uc11c\uc640 \uc808\ucc28\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uac74\ucd95 \ud5c8\uac00 \ubc0f \uc124\uacc4 \uc2b9\uc778 \uacb0\uc815\uacfc \uac19\uc740 \ubb38\uc11c\uc758 \uc801\ubc95\uc131\uc744 \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud22c\uc790\uc790\uac00 \uae30\ubcf8\uc801\uc778 \uac74\uc124 \uc808\ucc28\ub97c \uc900\uc218\ud588\ub294\uc9c0 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_nguon_von_dau_tu_cua_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \ud22c\uc790 \uc790\uae08 \ucd9c\ucc98\ub97c \ud655\uc778\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uacfc\uc815\uc740 \uc2e4\uc81c\ub85c \uc9c0\ucd9c\ub418\uace0 \ucc28\uc785\ub41c \uc790\ubcf8\uc744 \ucd5c\ucd08 \uc2b9\uc778\ub41c \ucd1d \ud22c\uc790\uc561\uacfc \ube44\uad50\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc7ac\uc815\uc801 \ucc45\uc784\uacfc \uc790\uae08 \uc870\ub2ec \uad6c\uc870(\uc608\uc0b0, \ucc28\uc785\uae08)\ub97c \uba85\ud655\ud788 \ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_chi_phi_dau_tu_xay_dung\"><\/span><b>\uac74\uc124 \ud22c\uc790 \ube44\uc6a9\uc744 \ud655\uc778\ud558\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uc2b9\uc778\ub41c \uac74\uc124 \uc791\uc5c5\ub7c9, \uc7a5\ube44 \uc870\ub2ec \ubb38\uc11c \ubc0f \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9\uc744 \uac80\ud1a0\ud558\uc5ec \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_gia_tri_tai_san_va_cong_no\"><\/span><b>\uc790\uc0b0\uacfc \ubd80\ucc44\uc758 \uac00\uce58\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uace0\uc815 \uc790\uc0b0\uc758 \uc778\uc218\uc778\uacc4\ub97c \ud655\uc778\ud558\uace0 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ubc30\ubd84\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0, \ubbf8\ud68c\uc218 \uc120\uc218\uae08\uc744 \uac80\ud1a0\ud558\uc5ec \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \ud6c4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc815\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh_chuyen_nghiep\"><\/span><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uc804\ubb38\uc801\uc778 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uac1d\uc5d0\uac8c \ucd5c\uace0 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub124 \uac00\uc9c0 \uc5c4\uaca9\ud55c \ub2e8\uacc4\ub97c \ub530\ub985\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4505\" aria-describedby=\"caption-attachment-4505\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4505\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-chuyen-nghiep.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-chuyen-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-chuyen-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4505\" class=\"wp-caption-text\">\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uc804\ubb38\uc801\uc778 \uc808\ucc28.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc900\ube44\ud558\ub2e4:<\/b><span style=\"font-weight: 400;\"> \ud504\ub85c\uc81d\ud2b8 \uc870\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0, \uad00\ub828 \ubb38\uc11c\ub97c \uc218\uc9d1\ud558\uba70, \uc0c1\uc138\ud55c \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacf5\uc5f0\ud558\ub2e4:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac\uad00\uc740 \uae30\ub85d\uc744 \uad50\ucc28 \ud655\uc778\ud558\uace0 \ud56d\ubaa9\uc5d0 \ub300\ud55c \ud604\uc7a5 \uac80\uc0ac\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd08\uc548:<\/b><span style=\"font-weight: 400;\"> \uacb0\ub860\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0 \ub370\uc774\ud130\uc758 \ubd88\uc77c\uce58 \uc0ac\ud56d\uc744 \ud22c\uc790\uc790\uc640 \ub17c\uc758\ud558\uc5ec \uba85\ud655\ud788 \ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud480\uc5b4 \uc8fc\ub2e4:<\/b><span style=\"font-weight: 400;\"> \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \ucd5c\uc885 \ud655\uc815\ud558\uace0 \uacf5\uc2dd \ubc1c\ud45c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_khong_su_dung_dich_vu_kiem_toan_som\"><\/span><b>\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ucd08\uae30\uc5d0 \ud65c\uc6a9\ud558\uc9c0 \uc54a\uc744 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \ud504\ub85c\uc81d\ud2b8 \ubc1c\uc8fc\ucc98\ub294 \ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ub8cc\ub41c \ud6c4 \ud55c\ucc38 \uc9c0\ub098\uc11c\uc57c \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc694\uccad\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc544 \ubb38\uc11c \uc190\uc2e4\uc774 \uc2ec\uac01\ud569\ub2c8\ub2e4. \uc624\ub798\ub41c \ube44\uc6a9 \ucd94\uc815\uce58 \uc624\ub958\ub098 \uc798\ubabb\ub41c \ub2e8\uac00 \uc801\uc6a9\uc73c\ub85c \uc778\ud574 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc218\uc2ed\uc5b5 \ub3d9\uc5d0 \ub2ec\ud558\ub294 \uae08\uc561\uc774 \ubd88\uc778\uc815\ub418\ub294 \uc0ac\ub840\uac00 \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\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>\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ucd08\uae30\uc5d0 \ud65c\uc6a9\ud558\uc9c0 \uc54a\uc744 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218\uc5d0 \ub300\ud55c \uc694\uc57d\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ube44\uad50 \uc9c0\uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\uac00 \uc9c4\ud589\ub429\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uc5c6\uc74c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\ud544 \uc2e0\ub8b0\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\uc6b0 \ub192\uc73c\uba70, \ubc95\uc5d0 \ub530\ub77c \ud45c\uc900\ud654\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud488\uc9c8\uc774 \ub0ae\uace0, \ud615\ud0dc \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2b9\uc778 \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube60\ub978 \uc18d\ub3c4 (3-6\uac1c\uc6d4)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(\uc218\ub144\uac04 \uc9c0\uc18d\ub420 \uc218\ub3c4 \uc788\uc74c)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uc704\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc870\uae30 \uacbd\ubcf4 \ubc0f \ub300\uc751<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc810\uac80 \uc2dc \uc27d\uac8c \ubc8c\uae08 \ubd80\uacfc \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN, Viet Tin, AASC\uc640 \uac19\uc740 \ud3c9\ud310\uc774 \uc88b\uc740 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud558\ub824\uba74 \uc7ac\uc815\ubd80\uc5d0\uc11c \ubc1c\uae09\ud55c \uc601\uc5c5 \ud5c8\uac00\uc99d\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\ud300\uc740 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \uac74\uc124 \uacf5\ud559 \uae30\uc220\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \uac16\ucd94\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud22c\uc790\uc790\ub4e4\uc774 \ube44\uc6a9 \ubc0f \ubc95\uc801 \ub09c\uad00\uc744 \uadf9\ubcf5\ud558\ub294 \ub370 \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4. \uac10\uc0ac\ub97c \uc870\uae30\uc5d0 \uc2e4\uc2dc\ud558\uba74 \ud30c\ud2b8\ub108\uc640 \uaddc\uc81c \uae30\uad00\uc758 \ub208\ub192\uc774\uc5d0 \ub9de\ucdb0 \uc804\ubb38\uc131\uacfc \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ucc3e\uace0 \uacc4\uc2e0\ub2e4\uba74, \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. \uc800\ud76c\ub294 \uace0\uac1d \uc5ec\ub7ec\ubd84\uc774 \uc815\uc0b0 \uacfc\uc815\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ud5cc\uc2e0\uc801\uc774\uace0 \uc815\ud655\ud55c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uc11c\ube44\uc2a4 \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=\"Thoi_han_nop_bao_cao_quyet_toan_du_an_la_bao_lau\"><\/span>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub839 99\/2021\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc778\uc218\uc778\uacc4\uc11c \uc11c\uba85\uc77c\ub85c\ubd80\ud130 \ud504\ub85c\uc81d\ud2b8 \uaddc\ubaa8\uc5d0 \ub530\ub77c 3\uac1c\uc6d4\uc5d0\uc11c 9\uac1c\uc6d4 \uc0ac\uc774\uc758 \uae30\uac04\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=\"Doanh_nghiep_tu_nhan_co_bat_buoc_kiem_toan_du_an_khong\"><\/span>\ubbfc\uac04 \uae30\uc5c5\ub3c4 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\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\ubc95\ub960\uc740 \uc8fc\ub85c \uacf5\uacf5 \uc790\uae08\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc758\ubb34\ud654\ud558\uace0 \uc788\uc9c0\ub9cc, \ubbfc\uac04 \uae30\uc5c5\ub4e4\uc740 \uc5ec\uc804\ud788 \uc7ac\uc815 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc6b0\uc120\uc801\uc73c\ub85c \ud65c\uc6a9\ud558\uace0 \uc788\uc2b5\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=\"Ho_so_can_chuan_bi_cho_viec_kiem_toan_quyet_toan_gom_nhung_gi\"><\/span>\ucd5c\uc885 \uc2ec\uc0ac\ub97c \uc704\ud574 \uc5b4\ub5a4 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud558\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\ud22c\uc790\uc790\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \ucd5c\uc885 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uac80\uc99d \uc808\ucc28\ub97c \uc644\ub8cc\ud560 \uc218 \uc788\ub3c4\ub85d \ubc95\ub960 \ubb38\uc11c, \uacbd\uc81c \uacc4\uc57d\uc11c, \uc791\uc5c5 \uc2b9\uc778 \ud68c\uc758\ub85d, \uc900\uacf5 \ub3c4\uba74 \ubc0f \uad00\ub828 \uc9c0\uae09 \uc11c\ub958\ub97c \uc900\ube44\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=\"Bao_cao_kiem_toan_quyet_toan_co_thay_doi_duoc_gia_tri_phe_duyet_cuoi_cung_khong\"><\/span>\ucd5c\uc885 \uac10\uc0ac \ubcf4\uace0\uc11c\ub85c \uc778\ud574 \ucd5c\uc885 \uc2b9\uc778 \uae08\uc561\uc774 \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124, \ucd5c\uc885 \ud504\ub85c\uc81d\ud2b8 \uac10\uc0ac \uacb0\uacfc\ub294 \uad00\ub828 \ub2f9\uad6d\uc774 \uc2e4\uc81c \uc815\uc0b0 \uae08\uc561\uc744 \uac80\ud1a0\ud558\uace0 \uc2b9\uc778\ud558\ub294 \ub370 \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub418\uba70, \ucd5c\uc885 \uae08\uc561\uc744 \ud655\uc815\ud558\uae30 \uc804\uc5d0 \ubd88\ud544\uc694\ud55c \ube44\uc6a9\uc744 \uc81c\uac70\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\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\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n l\u00e0 bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, th\u1eddi h\u1ea1n l\u00e0 t\u1eeb 3 \u0111\u1ebfn 9 th\u00e1ng t\u00f9y quy m\u00f4 d\u1ef1 \u00e1n k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n b\u00e0n 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th\u1ea9m quy\u1ec1n xem x\u00e9t, ph\u00ea duy\u1ec7t gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf, gi\u00fap lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u cu\u1ed1i c\u00f9ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 m\u1eaft x\u00edch quan tr\u1ecdng nh\u1ea5t gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 minh b\u1ea1ch h\u00f3a chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 99\/2021\/N\u0110-CP, c\u00e1c d\u1ef1 \u00e1n nh\u00f3m A, B, C s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n tr\u01b0\u1edbc [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4503,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,3,8],"tags":[],"class_list":["post-4501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-dich-vu","category-kiem-toan-quyet-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4501","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=4501"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4501\/revisions"}],"predecessor-version":[{"id":4507,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4501\/revisions\/4507"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4503"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}