{"id":5928,"date":"2026-05-14T14:54:00","date_gmt":"2026-05-14T07:54:00","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5928"},"modified":"2026-05-14T14:54:00","modified_gmt":"2026-05-14T07:54:00","slug":"kiem-toan-xay-dung-co-ban","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/","title":{"rendered":"\uac74\uc124 \uac10\uc0ac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud604\ub300 \uac74\uc124 \uac10\uc0ac\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud788 \ud68c\uacc4 \uc790\ub8cc\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \ud504\ub85c\uc81d\ud2b8\uc758 \ud569\ubc95\uc131\uacfc \uacbd\uc81c\uc801 \ud6a8\uc728\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uae4c\uc9c0 \ud3ec\ud568\ud569\ub2c8\ub2e4. \ucd5c\uadfc \ubc95\ub839\uc5d0 \ub530\ub77c \uacf5\uacf5 \ud22c\uc790 \uad00\ub9ac \ubc0f \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uc815\uc0b0\uc5d0 \ub300\ud55c \uaddc\uc81c\uac00 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9d0\uc5d0 \ub530\ub77c, \uac10\uc0ac\uc758 \ubcf8\uc9c8\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \ubaa8\ub4e0 \ud504\ub85c\uc81d\ud2b8 \uc18c\uc720\uc790\uc5d0\uac8c \ud544\uc218\uc801\uc778 \uc694\uac74\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc5d0\uc11c\ub294 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc2e4\uc81c \uac74\uc124 \ubb3c\ub7c9\uacfc \uc900\uacf5 \uc11c\ub958 \uac04\uc758 \ubd88\uc77c\uce58\ub85c \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc744 \ubc1c\uacac\ud588\uc2b5\ub2c8\ub2e4. \ud45c\uc900 \ub2e8\uac00 \uc801\uc6a9\uc758 \uc624\ub958\ub098 \ubc95\uc801 \uc11c\ub958 \ubbf8\ube44\ub294 \uc815\ubd80 \uac80\uc0ac \ub610\ub294 \uc8fc\uc815\ubd80 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc218\uc2ed\uc5b5 \ub3d9\ud654\uc5d0 \ub2ec\ud558\ub294 \uae08\uc561\uc774 \ubd88\uc778\uc815\ub418\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Tom_tat_trong_tam_ve_kiem_toan_xay_dung_co_ban\" >\uc790\ubcf8 \uac74\uc124 \uac10\uc0ac\uc758 \uc8fc\uc694 \uce21\uba74 \uc694\uc57d<\/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\/kiem-toan-xay-dung-co-ban\/#Kiem_toan_xay_dung_co_ban_la_gi_va_ban_chat_phap_ly\" >\uac74\uc124 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \uadf8 \ubc95\uc801 \uc131\uaca9\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/kiem-toan-xay-dung-co-ban\/#Tai_sao_doanh_nghiep_phai_thuc_hien_kiem_toan_xay_dung_co_ban\" >\uae30\uc5c5\uc740 \uc65c \uac74\uc124 \uac10\uc0ac(construction audit)\ub97c \uc2e4\uc2dc\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Quy_trinh_kiem_toan_xay_dung_co_ban_chuan_chuyen_gia\" >\uc804\ubb38\uac00 \uc218\uc900\uc758 \ud45c\uc900 \uac74\uc124 \uac10\uc0ac \uc808\ucc28<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Giai_doan_1_Chuan_bi_va_khao_sat_thuc_dia\" >1\ub2e8\uacc4: \uc900\ube44 \ubc0f \ud604\uc7a5 \uc870\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-xay-dung-co-ban\/#Giai_doan_2_Thuc_hien_kiem_toan_chi_tiet\" >2\ub2e8\uacc4: \uc0c1\uc138 \uac10\uc0ac \uc2e4\uc2dc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Giai_doan_3_Tong_hop_va_phat_hanh_bao_cao\" >3\ub2e8\uacc4: \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \ubc1c\uac04<\/a><\/li><\/ul><\/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-xay-dung-co-ban\/#Noi_dung_kiem_toan_chi_tiet_cac_hang_muc_chi_phi\" >\uac10\uc0ac \ub0b4\uc6a9\uc5d0\ub294 \ube44\uc6a9 \ud56d\ubaa9\uc774 \uc790\uc138\ud788 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\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\/kiem-toan-xay-dung-co-ban\/#Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu\" >\ubcf4\uc0c1\uae08, \uc9c0\uc6d0\uae08 \ubc0f \uc7ac\uc815\ucc29 \ube44\uc6a9\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Kiem_toan_chi_phi_xay_dung_va_lap_dat_thiet_bi\" >\uac74\uc124 \ubc0f \uc7a5\ube44 \uc124\uce58 \ube44\uc6a9 \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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Nhung_sai_sot_thuong_gap_trong_bao_cao_quyet_toan_du_an\" >\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uacb0\uc0b0 \ubcf4\uace0\uc11c\uc5d0\uc11c \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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Giai_phap_tu_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network)\uc758 \uc194\ub8e8\uc158<\/a><\/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\/kiem-toan-xay-dung-co-ban\/#Nhan_dinh_chuyen_gia_ve_rui_ro_thue_trong_xay_dung\" >\uac74\uc124\uc5c5 \uc138\uae08 \uc704\ud5d8\uc5d0 \ub300\ud55c \uc804\ubb38\uac00 \uc758\uacac.<\/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\/kiem-toan-xay-dung-co-ban\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_xay_dung_co_ban\" >\uac74\uc124 \uac10\ub9ac\uc5d0 \uad00\ud55c \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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Du_an_nao_bat_buoc_phai_thuc_hien_kiem_toan_xay_dung_co_ban\" >\uc790\ubcf8 \uac74\uc124 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \ud504\ub85c\uc81d\ud2b8\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/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\/kiem-toan-xay-dung-co-ban\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_xay_dung_thuong_keo_dai_bao_lau\" >\uac74\uc124 \uc548\uc804 \uc9c4\ub2e8\uc740 \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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/#Chi_phi_thue_dich_vu_kiem_toan_xay_dung_co_ban_duoc_tinh_the_nao\" >\uac74\uc124 \uac10\ub9ac \uc11c\ube44\uc2a4 \uc774\uc6a9 \ube44\uc6a9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/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\/kiem-toan-xay-dung-co-ban\/#Kiem_toan_doc_lap_co_thay_the_duoc_kiem_toan_Nha_nuoc_khong\" >\ub3c5\ub9bd \ud68c\uacc4\uac00 \uad6d\uac00 \ud68c\uacc4\ub97c \ub300\uccb4\ud560 \uc218 \uc788\uc744\uae4c\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\/kiem-toan-xay-dung-co-ban\/#Toi_nen_lam_gi_neu_nha_thau_khong_hop_tac_cung_cap_ho_so_hoan_cong\" >\uc2dc\uacf5\uc5c5\uccb4\uac00 \uc900\uacf5 \uc11c\ub958 \uc81c\uacf5\uc5d0 \ube44\ud611\uc870\uc801\uc77c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_xay_dung_co_ban\"><\/span><b>\uc790\ubcf8 \uac74\uc124 \uac10\uc0ac\uc758 \uc8fc\uc694 \uce21\uba74 \uc694\uc57d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\ub780 \uc644\uacf5\ub41c \uac74\uc124 \ud504\ub85c\uc81d\ud2b8\uc758 \ud22c\uc790\uae08 \ucd5c\uc885 \uc815\uc0b0\uacfc \uad00\ub828\ub41c \uc815\ubcf4, \ub370\uc774\ud130 \ubc0f \uae30\ub85d\uc744 \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc73c\ub85c \uac80\ud1a0\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubc95\uc778\uc774 \uc218\ud589\ud558\uc5ec \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \uac80\uc99d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc744 \uc801\uc6a9\ud574\uc57c \ud558\ub294 \ub300\uc0c1\uc5d0\ub294 \uad6d\uac00 \uc608\uc0b0\uc73c\ub85c \uc9c0\uc6d0\ub418\ub294 \ud504\ub85c\uc81d\ud2b8, \uad6d\uac00 \uc608\uc0b0 \uc678 \uc790\uae08\uc73c\ub85c \uc9c0\uc6d0\ub418\ub294 \ud504\ub85c\uc81d\ud2b8, \uadf8\ub9ac\uace0 \ube44\uc6a9 \ud22c\uba85\uc131\uc744 \uc6d0\ud558\ub294 \ub300\uaddc\ubaa8 \ubbfc\uac04 \ud504\ub85c\uc81d\ud2b8\uae4c\uc9c0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc2dc\ud589\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ub8cc\ub418\uace0, \uc778\uacc4\ub418\uc5b4 \uc0ac\uc6a9\ub418\uae30 \uc2dc\uc791\ud55c \uc9c1\ud6c4\uc5d0 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_xay_dung_co_ban_la_gi_va_ban_chat_phap_ly\"><\/span><b>\uac74\uc124 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \uadf8 \ubc95\uc801 \uc131\uaca9\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5929\" aria-describedby=\"caption-attachment-5929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5929\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly.jpg\" alt=\"Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-xay-dung-co-ban-la-gi-va-ban-chat-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5929\" class=\"wp-caption-text\">\uac74\uc124 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc774\uba70, \uadf8 \ubc95\uc801 \uc131\uaca9\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac, \ub610\ub294 \ub354 \uc804\ubb38\uc801\uc73c\ub85c \uc54c\ub824\uc9c4 \uc6a9\uc5b4\ub85c\ub294 <\/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;\">\uac10\uc0ac\ub294 \uc77c\uc885\uc758 \ubcf4\uc99d \uc11c\ube44\uc2a4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uc5ec \ucd5c\uc885 \uacb0\uc0b0 \ubcf4\uace0\uc11c\uac00 \uc2e4\uc81c \ud22c\uc790 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub974\uba74 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-99-2021-ND-CP-quan-ly-thanh-toan-quyet-toan-du-an-su-dung-von-dau-tu-cong-494480.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 99\/2021\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \uacf5\uacf5\ud22c\uc790\uae08\uc744 \ud65c\uc6a9\ud55c \uc0ac\uc5c5\uc758 \uad00\ub9ac, \uc9c0\uae09 \ubc0f \uc815\uc0b0\uacfc \uad00\ub828\ud558\uc5ec, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan\/\"><span style=\"font-weight: 400;\">\uc2ec\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \uad00\ud560 \ub2f9\uad6d\uc758 \uc2b9\uc778\uc744 \ubc1b\uae30 \uc704\ud574 \ucd5c\uc885 \ud68c\uacc4 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \ubcf8 \uc5c5\ubb34\uc758 \ud575\uc2ec\uc740 \ud22c\uc790 \uc815\ucc45 \uc218\ub9bd \ub2e8\uacc4\ubd80\ud130 \uc785\ucc30, \uacc4\uc57d \uccb4\uacb0, \uac74\uc124 \ubc0f \uc778\uc218\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc804 \uacfc\uc815\uc5d0 \uac78\uccd0 \ubc95\uaddc \uc900\uc218 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">30\ub144 \uacbd\ub825\uc744 \uc790\ub791\ud558\ub294 MAN\uc758 \uc804\ubb38\uac00\ub4e4\uc740 \uac74\uc124 \uac10\uc0ac\uc640 \uc77c\ubc18 \uc7ac\ubb34 \uac10\uc0ac\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc740 \uae30\uc220\uc801 \uc804\ubb38\uc131\uc5d0 \uc788\ub2e4\uace0 \uc9c0\uc801\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \ub2e8\uc21c\ud788 \uc1a1\uc7a5\uc744 \uac80\ud1a0\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc124\uacc4\ub3c4\ub97c \uc77d\uace0, \uc218\ub7c9\uc744 \uacc4\uc0b0\ud558\uace0, \uac74\uc124 \ub2f9\uc2dc\uc758 \ub2e8\uac00\uac00 \uc801\uc815\ud55c\uc9c0 \uac80\uc99d\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_phai_thuc_hien_kiem_toan_xay_dung_co_ban\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \uac74\uc124 \uac10\uc0ac(construction audit)\ub97c \uc2e4\uc2dc\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5932\" aria-describedby=\"caption-attachment-5932\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5932\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-phai-thuc-hien-kiem-toan-xay-dung-co-ban-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5932\" class=\"wp-caption-text\">\uae30\uc5c5\uc740 \uc65c \uac74\uc124 \uac10\uc0ac(construction audit)\ub97c \uc2e4\uc2dc\ud574\uc57c \ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc790\ubcf8 \uac74\uc124 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \ud22c\uc790\uc790\ub294 \uac80\uc0ac \ubc0f \uac10\uc0ac \uc804\uc5d0 \uc644\ubcbd\ud55c \uc548\uc2ec\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uc5c6\uc73c\uba74 \uacc4\uc0b0 \ubc29\ubc95\uc758 \uc624\ub958\ub098 \ubc95\uc801 \uadfc\uac70 \ubd80\uc871\uc73c\ub85c \uc778\ud574 \ucd5c\uc885 \uc815\uc0b0 \uc11c\ub958\uac00 \ub2f9\uad6d\uc5d0 \uc758\ud574 \uc27d\uac8c \uac70\ubd80\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac00\uc7a5 \ud070 \uc704\ud5d8\uc740 \ud604\uc9c0 \uaddc\uc815\uc5d0 \uba85\uc2dc\ub41c \uae30\uc220 \ud45c\uc900\uc774\ub098 \ub178\ub3d9\ub825 \ubc0f \uac74\uc124 \uc7a5\ube44 \ub2e8\uac00\ub97c \uc798\ubabb \uc801\uc6a9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. MAN\uc758 \uad00\uc810\uc5d0\uc11c \uc774\ub7ec\ud55c \uc624\ub958\ub294 \ucca0\uc800\ud55c \uac80\ud1a0\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ucd1d \uacc4\uc57d \uae08\uc561\uc758 5~15%\ub97c \ucc28\uc9c0\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc9c1\uc811\uc801\uc778 \uc7ac\uc815\uc801 \uc190\uc2e4\ub85c \uc774\uc5b4\uc9c8 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \uc704\uc6d0\ud68c\uc758 \ud3c9\ud310\uc5d0\ub3c4 \uc545\uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud588\uc744 \ub54c\uc640 \uc2e4\uc2dc\ud558\uc9c0 \uc54a\uc558\uc744 \ub54c\uc758 \uc704\ud5d8\uc744 \ube44\uad50\ud55c \uac83\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>\ub3c5\ub9bd \uac10\uc0ac \uc5ec\ubd80\uc5d0 \ub530\ub978 \uc704\ud5d8\ub3c4\ub97c \ube44\uad50\ud55c \ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ube44\uad50 \uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac\uac00 \uc788\uc744 \ub54c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac\uac00 \uc5c6\uc744 \uacbd\uc6b0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \uc9c8\ub7c9\uc744 \uacc4\uc0b0\ud558\uc138\uc694.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc900\uacf5 \ubb38\uc11c\uc640 \uc2e4\uc81c \uc870\uac74 \ube44\uad50<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\ud559\uc801 \uc624\ub958\ub098 \ubd88\ud544\uc694\ud55c \ub370\uc774\ud130 \uc218\uc9d1\uc73c\ub85c \uc778\ud574 \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;\">\ub2e8\uac00 \ubc0f \ud45c\uc900 \uc801\uc6a9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\ub97c \ubc18\uc601\ud558\uc5ec \uc5c5\ub370\uc774\ud2b8\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadf8\ub4e4\uc740 \ud604\uc2e4\uc5d0 \ub9de\uc9c0 \uc54a\ub294 \uc2dc\ub300\ucc29\uc624\uc801\uc778 \uae30\uc900\uc744 \uc790\uc8fc \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \ud569\uc758 \uc2b9\uc778 \uae30\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ub958\uac00 \ubaa8\ub450 \uc900\ube44\ub418\uc5b4 \uc788\uc5b4\uc11c \uc2e0\uc18d\ud558\uac8c \ucc98\ub9ac\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2b9\uc778 \uae30\uad00\uc5d0 \uc5ec\ub7ec \ucc28\ub840 \uc124\uba85\uc744 \ud574\uc57c \ud558\uae30 \ub54c\ubb38\uc5d0 \uc808\ucc28\uac00 \uc624\ub798 \uac78\ub9bd\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc911 \ubd88\ud5c8 \uc704\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc624\ub958 \ud544\ud130\ub9c1\uc73c\ub85c \uc778\ud574 \ub0ae\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub192\uc740 \uc218\uce58\ub85c \uc778\ud574 \uc2ec\uac01\ud55c \uae08\uc735 \ubd80\uc815\ud589\uc704\ub85c \uc774\uc5b4\uc9c8 \uac00\ub2a5\uc131\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_xay_dung_co_ban_chuan_chuyen_gia\"><\/span><b>\uc804\ubb38\uac00 \uc218\uc900\uc758 \ud45c\uc900 \uac74\uc124 \uac10\uc0ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5931\" aria-describedby=\"caption-attachment-5931\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5931\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chu\u1ea9n chuy\u00ean gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-xay-dung-co-ban-chuan-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5931\" class=\"wp-caption-text\">\uc804\ubb38\uac00 \uc218\uc900\uc758 \ud45c\uc900 \uac74\uc124 \uac10\uc0ac \uc808\ucc28<\/figcaption><\/figure>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ud504\ub85c\uc138\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \ud504\ub85c\uc81d\ud2b8 \uc644\ub8cc \uc815\uc0b0\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub204\ub77d\ub418\ub294 \ud56d\ubaa9\uc774 \uc5c6\ub3c4\ub85d \uc5c4\uaca9\ud55c \ub2e8\uacc4\ubcc4\ub85c \uc9c4\ud589\ub429\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \ubb38\uc11c \uac80\ud1a0\uc640 \ud604\uc7a5 \uc2e4\uc0ac\ub97c \uacb0\ud569\ud55c 3\ub2e8\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Chuan_bi_va_khao_sat_thuc_dia\"><\/span><b>1\ub2e8\uacc4: \uc900\ube44 \ubc0f \ud604\uc7a5 \uc870\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uac10\uc0ac\ud300\uc740 \ud504\ub85c\uc81d\ud2b8 \uad00\ub828 \ubc95\ub960 \ubb38\uc11c\ub97c \uc885\ud569\uc801\uc73c\ub85c \uc218\uc9d1\ud569\ub2c8\ub2e4. \uc804\ubb38\uac00\ub4e4\uc740 \ud504\ub85c\uc81d\ud2b8 \uaddc\ubaa8, \uacc4\uc57d \ub0b4\uc6a9, \ucc38\uc5ec \uacc4\uc57d\uc5c5\uccb4 \ubaa9\ub85d \ub4f1\uc744 \ud30c\uc545\ud558\uac8c \ub429\ub2c8\ub2e4. \ud604\uc7a5 \uc2e4\uc0ac\ub97c \ud1b5\ud574 \uac10\uc0ac\ud300\uc740 \uc124\uacc4 \ub3c4\uba74\uacfc \uc2e4\uc81c \uc2dc\uacf5\ub41c \ub0b4\uc6a9\uc744 \ube44\uad50\ud558\uc5ec \uba85\ud655\ud558\uac8c \uc774\ud574\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\ub294 \uc228\uaca8\uc9c4 \ubb3c\uac74, \uc9c0\ud558 \uad6c\uac04 \ub610\ub294 \uc2dc\uacf5 \uc911 \uc124\uacc4 \ubcc0\uacbd\uacfc \uac19\uc740 \uace0\uc704\ud5d8 \uc601\uc5ed\uc744 \uc2dd\ubcc4\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \ud604\uc7ac \uc0c1\ud0dc\ub97c \uc7a5\ube44 \uc778\uc218 \ubcf4\uace0\uc11c\uc640 \ube44\uad50\ud558\uc5ec \ud0c0\ub2f9\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_toan_chi_tiet\"><\/span><b>2\ub2e8\uacc4: \uc0c1\uc138 \uac10\uc0ac \uc2e4\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\ub294 \uac00\uc7a5 \uc2dc\uac04\uc774 \ub9ce\uc774 \uc18c\uc694\ub418\ub294 \ub2e8\uacc4\ub85c, \uc8fc\uc694 \ube44\uc6a9 \ud56d\ubaa9\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uac80\ud1a0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e8\uacc4\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960 \ubb38\uc11c \uac80\ud1a0: \ud22c\uc790 \uacb0\uc815, \uac74\uc124 \ud5c8\uac00 \ubc0f \uc785\ucc30 \uc11c\ub958\uc758 \uc720\ud6a8\uc131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc790\ubcf8 \uac80\uc99d: \ub9e4\ub144 \ubc30\uc815 \ubc0f \uc9c0\ucd9c\ub41c \uc790\ubcf8 \uae08\uc561\uacfc \uc2e4\uc81c \uc0ac\uc6a9\ub41c \uc790\ubcf8 \uae08\uc561\uc744 \ube44\uad50\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124\ube44\uc6a9 \uac10\uc0ac: \ucd5c\uc885 \uc815\uc0b0 \uc218\ub7c9\uc744 \uc900\uacf5 \ub3c4\uba74 \ubc0f \uc2dc\uacf5\uc77c\uc9c0\uc640 \ub300\uc870\ud558\uc5ec \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\ube44 \ube44\uc6a9 \uac10\uc0ac: \uc218\uc785 \uc11c\ub958, \uad6c\ub9e4 \uc1a1\uc7a5 \ubc0f \uc7a5\ube44 \uad6c\uc131\uc758 \uc801\ud569\uc131\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>3\ub2e8\uacc4: \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \ubc1c\uac04<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ud300\uc740 \uac80\uc0ac\ub97c \uc644\ub8cc\ud55c \ud6c4, \ubc1c\uacac\ub41c \ubd88\uc77c\uce58 \uc0ac\ud56d\ub4e4\uc744 \ucde8\ud569\ud558\uc5ec \ud22c\uc790\uc790 \ubc0f \uc2dc\uacf5\uc0ac\uc640 \ud611\uc758\ud569\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uac1d\uad00\uc801\uc778 \uc99d\uac70\uc5d0 \uae30\ubc18\ud558\uc5ec \uae08\uc561\uc5d0 \ub300\ud55c \ud569\uc758\ub97c \ub3c4\ucd9c\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ucd5c\uc885 \uac74\uc124 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ucd5c\uc885 \uc815\uc0b0 \uc2b9\uc778\uc744 \uc704\ud574 \uad00\ub828 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\ub294 \ubc95\uc801 \uadfc\uac70 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_kiem_toan_chi_tiet_cac_hang_muc_chi_phi\"><\/span><b>\uac10\uc0ac \ub0b4\uc6a9\uc5d0\ub294 \ube44\uc6a9 \ud56d\ubaa9\uc774 \uc790\uc138\ud788 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \uacfc\uc81c\ub294 \ub2e4\ub978 \ube44\uc6a9 \ubc94\uc8fc \ubc0f \ud504\ub85c\uc81d\ud2b8 \uad00\ub9ac \ube44\uc6a9 \ub0b4\uc5d0 \uc228\uaca8\uc9c4 \ube44\uc6a9\uc744 \ud1b5\uc81c\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_boi_thuong_ho_tro_va_tai_dinh_cu\"><\/span><b>\ubcf4\uc0c1\uae08, \uc9c0\uc6d0\uae08 \ubc0f \uc7ac\uc815\ucc29 \ube44\uc6a9\uc5d0 \ub300\ud55c \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uc804\ubb38\uac00\ub4e4\uc740 \uc774\uac83\uc774 \ubc95\uc801 \uc704\ud5d8\uc5d0 \uac00\uc7a5 \ucde8\uc57d\ud55c \ubd80\ubd84\uc774\ub77c\uace0 \uc9c0\uc801\ud569\ub2c8\ub2e4. \uac10\uc0ac\uad00\uc740 \uc2b9\uc778\ub41c \ubcf4\uc0c1 \uacc4\ud68d\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\uae30 \uc704\ud574 \uc2e4\uc81c \uc9c0\uae09 \ub0b4\uc5ed\uacfc \uc8fc\ubbfc\ub4e4\uc5d0\uac8c \ubc1c\ud589\ub41c \uc601\uc218\uc99d\uc744 \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf4\uc0c1 \ub300\uc0c1 \uba74\uc801\uc774\ub098 \ud1a0\uc9c0 \uc720\ud615\uc758 \ubd88\uc77c\uce58\ub294 \uc7a5\uae30\uc801\uc778 \ubd84\uc7c1\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_xay_dung_va_lap_dat_thiet_bi\"><\/span><b>\uac74\uc124 \ubc0f \uc7a5\ube44 \uc124\uce58 \ube44\uc6a9 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac74\uc124 \uacf5\uc0ac\uc5d0\uc11c\ub294 \uae30\uc900 \uc801\uc6a9\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc2e4\uc81c \uc2dc\uacf5\uacfc \ub9de\uc9c0 \uc54a\ub294 \ucf58\ud06c\ub9ac\ud2b8 \ubc30\ud569 \ube44\uc728\uc744 \uc0ac\uc6a9\ud558\uac70\ub098 \uac74\uc124\ubd80\uac00 \ubc1c\ud45c\ud55c \uac00\uaca9\ubcf4\ub2e4 \ub192\uc740 \uc790\uc7ac \uac00\uaca9\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc740 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7a5\ube44\uc640 \uad00\ub828\ud574\uc11c\ub294 \uc6b4\uc1a1\ube44, \ubcf4\ud5d8\ub8cc, \uc124\uce58 \ubc0f \uc2dc\uc6b4\uc804 \ube44\uc6a9\uc744 \uace0\ub824\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \ub9ce\uc740 \ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c \ud658\uae09 \uac00\ub2a5\ud55c \uc218\uc785\uc138 \uacf5\uc81c\ub97c \uac04\uacfc\ud558\uac70\ub098 \ucc3d\uace0 \ubcf4\uad00 \ube44\uc6a9\uc744 \uc774\uc911\uc73c\ub85c \uacc4\uc0b0\ud558\ub294 \uacbd\uc6b0\uac00 \ud754\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_trong_bao_cao_quyet_toan_du_an\"><\/span><b>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uacb0\uc0b0 \ubcf4\uace0\uc11c\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uc804\ubb38\uac00 \ud300\uc740 30\ub144 \uc774\uc0c1 \uc5c5\uacc4\uc5d0 \uc885\uc0ac\ud558\uba74\uc11c \uac70\uc758 \ubaa8\ub4e0 \ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc2a4\ud15c\uc801 \uc624\ub958\ub97c \ud30c\uc545\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\uba74 \ud22c\uc790\uc790\ub294 \uc120\uc81c\uc801\uc73c\ub85c \uc870\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubb34\uac8c \ucc28\uc774:<\/b><span style=\"font-weight: 400;\"> \uc218\ub7c9 \uacfc\ub300\ud3c9\uac00\ub294 (\ubcbd\ub3cc\uc774\ub098 \ucf58\ud06c\ub9ac\ud2b8 \uc2dc\uacf5\uc758) \ube48 \uacf5\uac04\uc744 \uace0\ub824\ud558\uc9c0 \uc54a\uac70\ub098 \uc778\uc811\ud55c \uacc4\uc57d \ud328\ud0a4\uc9c0 \uac04\uc758 \uc218\ub7c9 \uc911\ubcf5\uc744 \uac10\uc548\ud558\uc9c0 \uc54a\uc544 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0ac\uc591\uc774 \uc798\ubabb\ub418\uc5c8\uc2b5\ub2c8\ub2e4:<\/b><span style=\"font-weight: 400;\"> \uae30\uacc4\ub85c \uc218\ud589\ud558\ub294 \uc791\uc5c5\uc5d0\ub294 \uc218\uc791\uc5c5\uc5d0 \ub300\ud55c \ud45c\uc900 \uc694\uc728\uc744 \uc801\uc6a9\ud558\uac70\ub098, \uc0b0\uc545 \uc9c0\uc5ed\uc5d0\ub294 \ud3c9\uc9c0 \uc694\uc728\uc744 \uc801\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc720\ud6a8\ud558\uc9c0 \uc54a\uc740 \ubb38\uc11c:<\/b><span style=\"font-weight: 400;\"> \uc790\uc7ac \uccad\uad6c\uc11c\uc758 \ub0a0\uc9dc\uac00 \uacf5\uc0ac \uc77c\uc815\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\uace0, \uc778\uc218 \ubcf4\uace0\uc11c\uc5d0\ub294 \uad00\ub828 \ub2f9\uc0ac\uc790\uc758 \uc11c\uba85\uc774 \uc5c6\uac70\ub098 \ub0a0\uc9dc\uac00 \uae30\uc7ac\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacfc\uc2e4\uc5d0 \ub300\ud55c \ubc95\uc801 \uc99d\ube59 \uc11c\ub958:<\/b><span style=\"font-weight: 400;\"> \uc124\uacc4 \ubcc0\uacbd, \ucd94\uac00 \ube44\uc6a9 \uacac\uc801 \ub610\ub294 \uacc4\uc57d \uc5f0\uc7a5\uc5d0 \ub300\ud55c \uc2b9\uc778 \uc11c\ub958\uac00 \ubd80\uc871\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uba87 \uac00\uc9c0 \uc624\ub958\uc640 \uadf8\ub85c \uc778\ud55c \uc7ac\uc815\uc801 \uc601\ud5a5 \ubaa9\ub85d\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>\ud504\ub85c\uc81d\ud2b8 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958 \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \uc6d0\uc778<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc7ac\uc815\uc801 \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\uc0ac\ub3c4\uc640 \uace0\ub3c4 \uacc4\uc0b0 \uc624\ub958.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc900\uacf5 \uce21\uc815\uc758 \uacb0\ud568<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-7%\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ucd08\uacfc \uad74\ucc29 \ubc0f \uc131\ud1a0\ub7c9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucf58\ud06c\ub9ac\ud2b8 \ub4f1\uae09 \ud63c\ub780<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc7ac \uc778\uc99d\uc11c\ub97c \ud655\uc778\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud488\ubaa9\ubcc4 \uac00\uaca9 \ucc28\uc774\ub294 5\ucc9c\ub9cc \uc6d0\uc5d0\uc11c 2\uc5b5 \uc6d0\uc5d0 \uc774\ub985\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc798\ubabb\ub41c \ub178\ub3d9\ube44\uc6a9 \ub2e8\uc704 \uac00\uaca9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub85c\uceec \ubb38\uc11c \uc5c5\ub370\uc774\ud2b8 \uc18d\ub3c4\uac00 \ub290\ub9bd\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d \uc815\uc0b0\uc561\uc740 2-4%\uc5d0\uc11c \uc778\uc704\uc801\uc73c\ub85c \uc99d\uac00\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN(Master Accountant Network)\uc758 \uc194\ub8e8\uc158<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \uc81c\uacf5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uae30\ubcf8\uc801\uc73c\ub85c \uc800\ud76c\ub294 \ud3ec\uad04\uc801\uc778 \uc704\ud5d8 \uad00\ub9ac \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc800\ud76c \ud300\uc740 \ubca0\ud2b8\ub0a8\uc758 \uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac \uc2e4\ubb34\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA), \uac74\uc124 \uc5d4\uc9c0\ub2c8\uc5b4 \ubc0f \uc138\ubb34 \ucee8\uc124\ud134\ud2b8\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\uc758 \uc194\ub8e8\uc158\uc740 \uae30\uc5c5\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc900\ube44 \ub2e8\uacc4\uc758 \ubaa8\ub4e0 \ubc95\ub960 \ubb38\uc11c\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ubd80 \uae30\uad00\uc5d0 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \uc218\ub7c9 \ubc0f \ub2e8\uac00\uc5d0 \uc624\ub958\uac00 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uace0 \ucca0\uc800\ud788 \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124 \uad00\ub828 \ube44\uacf5\uc81c \ube44\uc6a9\uc5d0 \ub300\ud55c \uc138\uae08 \ucd5c\uc801\ud654 \ucee8\uc124\ud305.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d\uc0ac \ub2f4\ub2f9\uc790\uac00 \uad6d\uac00 \uac10\uc0ac\ud300\uc5d0 \uc790\ub8cc\ub97c \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">MAN\uc740 \uc804\uad6d\uc801\uc73c\ub85c, \ud2b9\ud788 \ud638\uce58\ubbfc\uc2dc 1\uad70\uacfc 7\uad70, \ube48\uc988\uc5c9, \ub3d9\ub098\uc774, \ub871\uc548 \ub4f1 \uc8fc\uc694 \uc9c0\uc5ed\uc758 \uace0\uac1d\uc5d0\uac8c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc219\ub828\ub41c \uc804\ubb38\uac00 \ub124\ud2b8\uc6cc\ud06c\ub97c \ubc14\ud0d5\uc73c\ub85c MAN\uc740 \uac00\uc7a5 \ubcf5\uc7a1\ud55c \ud504\ub85c\uc81d\ud2b8\uae4c\uc9c0\ub3c4 \uc790\uc2e0 \uc788\uac8c \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_ve_rui_ro_thue_trong_xay_dung\"><\/span><b>\uac74\uc124\uc5c5 \uc138\uae08 \uc704\ud5d8\uc5d0 \ub300\ud55c \uc804\ubb38\uac00 \uc758\uacac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \uac00\uc9c4 \uc804\ubb38\uac00\uc758 \uad00\uc810\uc5d0\uc11c, MAN\uc740 \uac74\uc124 \uac10\uc0ac\uc5d0\uc11c \uc138\uae08 \uc704\ud5d8\uc774 \uc885\uc885 \uac04\uacfc\ub41c\ub2e4\ub294 \uc810\uc744 \uac15\uc870\ud558\uace0 \uc2f6\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\ub4e4\uc740 \uac74\uc124 \uacf5\uc0ac\ub7c9\uc5d0\ub9cc \uc9d1\uc911\ud558\uace0, \ubd80\uc801\uc808\ud55c \uc6d0\uac00 \ubc30\ubd84\uc774 \ud5a5\ud6c4 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uac10\uac00\uc0c1\uac01\ube44 \uacf5\uc81c\ub97c \ubd80\uc778\ubc1b\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc78a\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud22c\uc790\uc790\ub4e4\uc744 \uc704\ud55c \ud575\uc2ec\uc801\uc778 \uc804\ubb38\uac00 \uc870\uc5b8\uc740 \uac74\uc124 \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc1a1\uc7a5 \ubc0f \uad00\ub828 \uc11c\ub958 \uc218\uc9d1\uc740 \uc77c\uc77c \uac74\uc124 \uae30\ub85d\uacfc \ubcd1\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc758 \uc804\ubb38\uac00\ub4e4\uc740 \ud504\ub85c\uc81d\ud2b8\uac00 \uc644\ub8cc\ub420 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub838\ub2e4\uac00 \uac10\uc0ac\uc778\uc744 \uace0\uc6a9\ud558\ub294 \ub300\uc2e0, \ub2e8\uacc4\ubcc4 \uac10\uc0ac(\ub864\ub9c1 \uac10\uc0ac)\ub97c \uc2e4\uc2dc\ud560 \uac83\uc744 \ud56d\uc0c1 \uad8c\uc7a5\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubd80\uc11c<\/span><\/a><span style=\"font-weight: 400;\">\uc774\ub294 \uc624\ub958\ub97c \uc989\uc2dc \uac10\uc9c0\ud558\uace0 \uae30\ub85d\uc744 \uc801\uc2dc\uc5d0 \uc218\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\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;\">\uac74\uc124 \uac10\uc0ac\ub294 \ud22c\uc790\uc790\uc758 \uc790\ubcf8\uacfc \ubc95\uc801 \uc548\uc804\uc744 \ubcf4\ud638\ud558\ub294 \ucd5c\uc885\uc801\uc778 &quot;\uc548\uc804\uc7a5\uce58&quot;\uc785\ub2c8\ub2e4. \uac10\uc0ac \ud68c\uc0ac\ub97c \uc120\ud0dd\ud560 \ub54c\ub294 \uac00\uaca9\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2e4\ubb34 \uacbd\ud5d8\uacfc \uc2ec\ub3c4 \uc788\ub294 \uae30\uc220 \uc804\ubb38\uc131\ub3c4 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \uc790\ub791\ud558\ub294 \uc804\ubb38\uac00 \ud300\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba70, \uc5b8\uc81c\ub098 \uadc0\uc0ac\uc758 \ube44\uc988\ub2c8\uc2a4 \ud30c\ud2b8\ub108\uac00 \ub420 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc800\ud76c\ub294 \ube44\uc6a9 \ucd5c\uc801\ud654\uc640 \ubaa8\ub4e0 \uce21\uba74\uc5d0\uc11c\uc758 \ud22c\uba85\uc131\uc744 \ud1b5\ud574 \uc2e4\uc9c8\uc801\uc778 \uac00\uce58\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc18c\ud55c \uc11c\ub958 \uc624\ub958\uac00 \uc911\uc694\ud55c \ud504\ub85c\uc81d\ud2b8\uc758 \uc131\uacf5\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub3c4\ub85d \ubc29\uce58\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. \uc9c0\uae08 \ubc14\ub85c \uc5f0\ub77d\ud558\uc154\uc11c \uc2ec\uce35\uc801\uc778 \ucee8\uc124\ud305\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_xay_dung_co_ban\"><\/span><b>\uac74\uc124 \uac10\ub9ac\uc5d0 \uad00\ud55c \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=\"Du_an_nao_bat_buoc_phai_thuc_hien_kiem_toan_xay_dung_co_ban\"><\/span>\uc790\ubcf8 \uac74\uc124 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \ud504\ub85c\uc81d\ud2b8\ub294 \ubb34\uc5c7\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\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, A, B, C \uadf8\ub8f9\uc758 \uacf5\uacf5 \ud22c\uc790 \uc790\ubcf8 \ubc0f \ube44\uc608\uc0b0 \uad6d\uac00 \uc790\ubcf8\uc744 \uc0ac\uc6a9\ud558\ub294 \ud504\ub85c\uc81d\ud2b8\ub294 \ucd5c\uc885 \ud22c\uc790 \uc790\ubcf8 \uc815\uc0b0\uc774 \uc2b9\uc778\ub418\uae30 \uc804\uc5d0 \ucd5c\uc885 \uac10\uc0ac\ub97c \uac70\uccd0\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_xay_dung_thuong_keo_dai_bao_lau\"><\/span>\uac74\uc124 \uc548\uc804 \uc9c4\ub2e8\uc740 \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 \uc77c\ubc18\uc801\uc73c\ub85c 30\uc77c\uc5d0\uc11c 90\uc77c\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4. \ud558\uc9c0\ub9cc MAN\uc758 \uc870\uc5b8\uc5d0 \ub530\ub77c \ubb38\uc11c\uac00 \ud6a8\uc728\uc801\uc73c\ub85c \uc815\ub9ac\ub418\uba74 \uc18c\uc694 \uae30\uac04\uc744 \ud06c\uac8c \ub2e8\ucd95\ud560 \uc218 \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=\"Chi_phi_thue_dich_vu_kiem_toan_xay_dung_co_ban_duoc_tinh_the_nao\"><\/span>\uac74\uc124 \uac10\ub9ac \uc11c\ube44\uc2a4 \uc774\uc6a9 \ube44\uc6a9\uc740 \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 \uc7ac\ubb34\ubd80 \ud68c\ub78c\uc5d0 \uba85\uc2dc\ub41c \uae30\uc900 \ub610\ub294 \ud504\ub85c\uc81d\ud2b8\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub978 \ud569\uc758\uc5d0 \ub530\ub77c \uc81c\uc548\ub41c \ud569\uc758 \uae08\uc561\uc758 \uc77c\uc815 \ube44\uc728\ub85c \uacc4\uc0b0\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=\"Kiem_toan_doc_lap_co_thay_the_duoc_kiem_toan_Nha_nuoc_khong\"><\/span>\ub3c5\ub9bd \ud68c\uacc4\uac00 \uad6d\uac00 \ud68c\uacc4\ub97c \ub300\uccb4\ud560 \uc218 \uc788\uc744\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\uc544\ub2c8\uc694. \ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4\ub294 \ud22c\uc790\uc790\uac00 \ud544\uc694\ud55c \uc11c\ub958 \uc791\uc5c5\uc744 \uc644\ub8cc\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc11c\ube44\uc2a4\uc785\ub2c8\ub2e4. \uad6d\uac00 \uac10\uc0ac\uc6d0\uc740 \uad6d\uac00\uc758 \uc7ac\uc815 \ubc0f \uc790\uc0b0 \uad00\ub9ac\uc640 \uc0ac\uc6a9\uc744 \uac10\uc0ac\ud558\ub294 \uae30\ub2a5\uc744 \uc218\ud589\ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc218\uc900 \ub192\uc740 \ub3c5\ub9bd \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uad6d\uac00 \uac10\uc0ac\uc6d0\uacfc\uc758 \uc5c5\ubb34 \uc9c4\ud589\uc744 \uc6d0\ud65c\ud558\uac8c \ud574 \uc904 \uac83\uc785\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=\"Toi_nen_lam_gi_neu_nha_thau_khong_hop_tac_cung_cap_ho_so_hoan_cong\"><\/span>\uc2dc\uacf5\uc5c5\uccb4\uac00 \uc900\uacf5 \uc11c\ub958 \uc81c\uacf5\uc5d0 \ube44\ud611\uc870\uc801\uc77c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \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 \uac74\uc124 \uacc4\uc57d \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \uad00\ub828 \uc11c\ub958 \uc81c\ucd9c \ubc0f \uac10\uc0ac \ud611\uc870 \ucc45\uc784\uc5d0 \uad00\ud55c \uc870\ud56d\uc744 \ud3ec\ud568\uc2dc\ucf1c\uc57c \ud569\ub2c8\ub2e4. MAN\uc740 \uc774\ub7ec\ud55c \uc870\ud56d\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud558\uc5ec \ud22c\uc790\uc790\uc758 \uad8c\ub9ac\uac00 \ubcf4\ud638\ub418\ub3c4\ub85d \ub3c4\uc640\ub4dc\ub9bd\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\": \"D\u1ef1 \u00e1n n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, v\u1ed1n Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch t\u1eeb nh\u00f3m A, B, C \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi gian th\u1ef1c hi\u1ec7n m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng th\u01b0\u1eddng k\u00e9o d\u00e0i bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u00f9y v\u00e0o quy m\u00f4 d\u1ef1 \u00e1n, th\u00f4ng th\u01b0\u1eddng m\u1ea5t t\u1eeb 30 \u0111\u1ebfn 90 ng\u00e0y. 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