{"id":5978,"date":"2026-05-20T09:48:35","date_gmt":"2026-05-20T02:48:35","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5978"},"modified":"2026-05-20T09:48:35","modified_gmt":"2026-05-20T02:48:35","slug":"cac-cong-ty-kiem-toan-xay-dung-co-ban","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/","title":{"rendered":"\uac74\uc124 \uac10\uc0ac \ud68c\uc0ac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111ang tr\u1edf th\u00e0nh \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 c\u00e1c nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed x\u00e2y d\u1ef1ng ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp uy t\u00edn l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y c\u0169ng gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\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;\"> c\u1ee7a Ch\u00ednh ph\u1ee7, vi\u1ec7c ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ngo\u00e0i ng\u00e2n s\u00e1ch, vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chuy\u00ean nghi\u1ec7p l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 r\u00e0 so\u00e1t kh\u1ed1i l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 ph\u00f2ng ng\u1eeba t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro xu\u1ea5t to\u00e1n ho\u1eb7c r\u1ee7i ro thu\u1ebf ph\u00e1t sinh khi thanh tra, ki\u1ec3m tra t\u00e0i ch\u00ednh.<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Tom_tat_trong_tam_ve_cac_cong_ty_kiem_toan_xay_dung_co_ban\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Cac_cong_ty_kiem_toan_xay_dung_co_ban_thuc_hien_nhung_cong_viec_gi\" >C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Tai_sao_chu_dau_tu_phai_thue_cac_cong_ty_kiem_toan_xay_dung_co_ban_doc_lap\" >T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i thu\u00ea c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Cac_rui_ro_phap_ly_va_muc_phat_khi_khong_thuc_hien_kiem_toan_quyet_toan_du_an\" >C\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t khi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Quy_trinh_kiem_toan_tieu_chuan_cua_cac_cong_ty_kiem_toan_xay_dung_co_ban\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Buoc_1_Khao_sat_thuc_te_va_lap_ke_hoach_kiem_toan_chi_tiet\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Buoc_2_Kiem_tra_ho_so_phap_ly_va_nguon_von_dau_tu_cua_du_an\" >B\u01b0\u1edbc 2: Ki\u1ec3m tra h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Buoc_3_Kiem_tra_khoi_luong_nghiem_thu_va_hoan_cong_thuc_te\" >B\u01b0\u1edbc 3: Ki\u1ec3m tra kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu v\u00e0 ho\u00e0n c\u00f4ng th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Buoc_4_Tham_tra_viec_ap_dung_don_gia_va_dinh_muc_xay_dung\" >B\u01b0\u1edbc 4: Th\u1ea9m tra vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u01a1n gi\u00e1 v\u00e0 \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Buoc_5_Kiem_tra_chi_phi_thiet_bi_va_cac_chi_phi_khac_cua_du_an\" >B\u01b0\u1edbc 5: Ki\u1ec3m tra chi ph\u00ed thi\u1ebft b\u1ecb v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u1ee7a d\u1ef1 \u00e1n<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Buoc_6_Tong_hop_so_lieu_lap_du_thao_bao_cao_va_thao_luan_voi_cac_ben\" >B\u01b0\u1edbc 6: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, l\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi c\u00e1c b\u00ean<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Buoc_7_Phat_hanh_bao_cao_kiem_toan_quyet_toan_chinh_thuc\" >B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Tieu_chi_danh_gia_va_lua_chon_cac_cong_ty_kiem_toan_xay_dung_co_ban_uy_tin\" >Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n uy t\u00edn<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Phi_kiem_toan_xay_dung_co_ban_duoc_tinh_nhu_the_nao\" >Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Bang_gia_dich_vu_kiem_toan_xay_dung_co_ban_chi_tiet_tai_MAN\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chi ti\u1ebft t\u1ea1i MAN<\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Tai_sao_MAN_la_doi_tac_tin_cay_ve_dich_vu_kiem_toan_xay_dung_co_ban_tai_Viet_Nam\" >T\u1ea1i sao MAN l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i Vi\u1ec7t Nam?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Case_study_thuc_te_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Case study th\u1ef1c t\u1ebf t\u1eeb MAN &#8211; Master Accountant Network<\/a><\/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\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Nhan_dinh_tu_chuyen_gia_MAN_ve_rui_ro_thue_trong_kiem_toan_xay_dung_co_ban\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 r\u1ee7i ro thu\u1ebf trong ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Cac_cau_hoi_thuong_gap_ve_cac_cong_ty_kiem_toan_xay_dung_co_ban\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Khi_nao_mot_du_an_bat_buoc_phai_thue_cong_ty_kiem_toan_xay_dung_co_ban_doc_lap\" >Khi n\u00e0o m\u1ed9t d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Thoi_han_nop_bao_cao_quyet_toan_du_an_hoan_thanh_la_bao_lau_ke_tu_khi_nghiem_thu_ban_giao\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 bao l\u00e2u k\u1ec3 t\u1eeb khi nghi\u1ec7m thu b\u00e0n giao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Chi_phi_thue_cong_ty_kiem_toan_xay_dung_co_ban_co_duoc_tinh_vao_chi_phi_hop_ly_cua_du_an_khong\" >Chi ph\u00ed thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Don_vi_kiem_toan_co_lien_doi_chiu_trach_nhiem_neu_so_lieu_quyet_toan_bi_sai_lech_sau_nay_khong\" >\u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n b\u1ecb sai l\u1ec7ch sau n\u00e0y kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/cac-cong-ty-kiem-toan-xay-dung-co-ban\/#Doanh_nghiep_can_chuan_bi_nhung_ho_so_tai_lieu_gi_truoc_khi_kiem_toan_xay_dung\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_cac_cong_ty_kiem_toan_xay_dung_co_ban\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m tra, x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. D\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ea9m tra kh\u1ed1i l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, chi ph\u00ed thi\u1ebft b\u1ecb v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u1ee7a d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c ki\u1ec3m to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n ngay sau khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, nghi\u1ec7m thu b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cong_ty_kiem_toan_xay_dung_co_ban_thuc_hien_nhung_cong_viec_gi\"><\/span><b>C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5979\" aria-describedby=\"caption-attachment-5979\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5979\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-cong-ty-kiem-toan-xay-dung-co-ban-thuc-hien-nhung-cong-viec-gi.jpg\" alt=\"C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-cong-ty-kiem-toan-xay-dung-co-ban-thuc-hien-nhung-cong-viec-gi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-cong-ty-kiem-toan-xay-dung-co-ban-thuc-hien-nhung-cong-viec-gi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-cong-ty-kiem-toan-xay-dung-co-ban-thuc-hien-nhung-cong-viec-gi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-cong-ty-kiem-toan-xay-dung-co-ban-thuc-hien-nhung-cong-viec-gi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-cong-ty-kiem-toan-xay-dung-co-ban-thuc-hien-nhung-cong-viec-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5979\" class=\"wp-caption-text\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0, chi ph\u00ed x\u00e2y l\u1eafp, chi ph\u00ed thi\u1ebft b\u1ecb v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u1ee7a c\u00f4ng tr\u00ecnh. C\u00f4ng vi\u1ec7c n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n v\u00e0 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt x\u00e2y d\u1ef1ng. C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu th\u1ef1c t\u1ebf nh\u1eb1m ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 nhi\u1ec7m v\u1ee5 ki\u1ec3m tra xem d\u1ef1 \u00e1n c\u00f3 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5u th\u1ea7u, h\u1ee3p \u0111\u1ed3ng, thi\u1ebft k\u1ebf v\u00e0 d\u1ef1 to\u00e1n hay kh\u00f4ng. To\u00e0n b\u1ed9 quy tr\u00ecnh n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u00e1t h\u00e0nh m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, x\u00e1c nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf h\u1ee3p ph\u00e1p c\u1ee7a c\u00f4ng tr\u00ecnh, l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n quy m\u00f4 l\u1edbn, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-co-ban\/\"><span style=\"font-weight: 400;\">\uae30\ubcf8 \uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f2n bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh. Vi\u1ec7c ki\u1ec3m tra n\u00e0y gi\u00fap ng\u0103n ng\u1eeba c\u00e1c t\u1ed5n th\u1ea5t do l\u00e3ng ph\u00ed v\u1eadt t\u01b0, \u00e1p sai \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng ho\u1eb7c thanh to\u00e1n v\u01b0\u1ee3t kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf thi c\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u. \u0110\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro tranh ch\u1ea5p h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u v\u00e0 c\u00e1c sai s\u00f3t v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_chu_dau_tu_phai_thue_cac_cong_ty_kiem_toan_xay_dung_co_ban_doc_lap\"><\/span><b>T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i thu\u00ea c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5982\" aria-describedby=\"caption-attachment-5982\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5982\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-thue-cac-cong-ty-kiem-toan-xay-dung-co-ban-doc-lap.jpg\" alt=\"T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i thu\u00ea c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-thue-cac-cong-ty-kiem-toan-xay-dung-co-ban-doc-lap.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-thue-cac-cong-ty-kiem-toan-xay-dung-co-ban-doc-lap-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-thue-cac-cong-ty-kiem-toan-xay-dung-co-ban-doc-lap-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-thue-cac-cong-ty-kiem-toan-xay-dung-co-ban-doc-lap-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-chu-dau-tu-phai-thue-cac-cong-ty-kiem-toan-xay-dung-co-ban-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5982\" class=\"wp-caption-text\">T\u1ea1i sao ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i thu\u00ea c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c t\u1eeb h\u00e0nh lang ph\u00e1p l\u00fd l\u00e0 l\u00fd do \u0111\u1ea7u ti\u00ean. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c d\u1ef1 \u00e1n nh\u00f3m A, nh\u00f3m B, nh\u00f3m C s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi tr\u00ecnh ph\u00ea duy\u1ec7t. Vi\u1ec7c ch\u1eadm tr\u1ec5 l\u1ef1a ch\u1ecdn c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c d\u1ef1 \u00e1n b\u1ecb \u0111\u00ecnh tr\u1ec7 quy\u1ebft to\u00e1n, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n v\u00e0 b\u00e0n giao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ee3i \u00edch kinh t\u1ebf tr\u1ef1c ti\u1ebfp l\u00e0 l\u00fd do th\u1ee9 hai. Th\u1ef1c t\u1ebf thi c\u00f4ng x\u00e2y d\u1ef1ng t\u1ea1i Vi\u1ec7t Nam r\u1ea5t ph\u1ee9c t\u1ea1p v\u1edbi nhi\u1ec1u h\u1ea1ng m\u1ee5c ph\u00e1t sinh, thay \u0111\u1ed5i thi\u1ebft k\u1ebf v\u00e0 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 v\u1eadt li\u1ec7u. Khi l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n uy t\u00edn, ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ebd \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n lo\u1ea1i b\u1ecf c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ea5t h\u1ee3p l\u00fd, c\u00e1c kh\u1ed1i l\u01b0\u1ee3ng b\u1ecb khai kh\u1ed1ng ho\u1eb7c c\u00e1c \u0111\u01a1n gi\u00e1 \u00e1p sai so v\u1edbi h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n l\u00e0 l\u00fd do th\u1ee9 ba. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung v\u00e0o h\u1ed3 s\u01a1 nghi\u1ec7m thu k\u1ef9 thu\u1eadt m\u00e0 b\u1ecf qu\u00ean t\u00ednh h\u1ee3p l\u00fd c\u1ee7a h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap r\u00e0 so\u00e1t t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n v\u1eadt t\u01b0, tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf b\u00f3c t\u00e1ch chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 minh b\u1ea1ch \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan l\u00e0 l\u00fd do th\u1ee9 t\u01b0. B\u00e1o c\u00e1o t\u1eeb m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 n\u0103ng l\u1ef1c l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ec3 c\u00e1c c\u1ed5 \u0111\u00f4ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c c\u01a1 quan thanh tra nh\u00e0 n\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c c\u1ee7a d\u1ef1 \u00e1n. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng uy t\u00edn c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_rui_ro_phap_ly_va_muc_phat_khi_khong_thuc_hien_kiem_toan_quyet_toan_du_an\"><\/span><b>C\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t khi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1eadm tr\u1ec5 ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh nghi\u00eam kh\u1eafc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Vi-pham-hanh-chinh\/Nghi-dinh-16-2022-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-xay-dung-502065.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 16\/2022\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 80 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro b\u1ecb thanh tra v\u00e0 xu\u1ea5t to\u00e1n chi ph\u00ed b\u1edfi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc nh\u01b0 Thanh tra Ch\u00ednh ph\u1ee7 ho\u1eb7c Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc. Khi c\u00e1c c\u01a1 quan n\u00e0y v\u00e0o cu\u1ed9c v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c kho\u1ea3n thanh to\u00e1n sai \u0111\u1ecbnh m\u1ee9c, ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan s\u1ebd b\u1ecb thu h\u1ed3i v\u1ed1n, th\u1eadm ch\u00ed b\u1ecb x\u1eed l\u00fd tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 n\u1ebfu g\u00e2y th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb ph\u00eda c\u01a1 quan thu\u1ebf. N\u1ebfu d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c thi\u1ebfu b\u00e1o c\u00e1o t\u1eeb c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i ghi nh\u1eadn chi ph\u00ed kh\u1ea5u hao c\u00f4ng tr\u00ecnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng l\u1edbn cho doanh nghi\u1ec7p s\u1edf h\u1eefu d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 b\u1ebf t\u1eafc trong vi\u1ec7c thu h\u1ed3i c\u00f4ng n\u1ee3 v\u00e0 ho\u00e0n tr\u1ea3 b\u1ea3o l\u00e3nh h\u1ee3p \u0111\u1ed3ng gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c nh\u00e0 th\u1ea7u. Khi kh\u00f4ng c\u00f3 m\u1ed9t s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n, c\u00e1c b\u00ean s\u1ebd r\u01a1i v\u00e0o tranh ch\u1ea5p k\u00e9o d\u00e0i, g\u00e2y \u0111\u00f3ng b\u0103ng d\u00f2ng ti\u1ec1n v\u00e0 \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn uy t\u00edn kinh doanh c\u1ee7a c\u1ea3 hai b\u00ean tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_tieu_chuan_cua_cac_cong_ty_kiem_toan_xay_dung_co_ban\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5981\" aria-describedby=\"caption-attachment-5981\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5981\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-tieu-chuan-cua-cac-cong-ty-kiem-toan-xay-dung-co-ban.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c c\u00f4ng ty 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\/Quy-trinh-kiem-toan-tieu-chuan-cua-cac-cong-ty-kiem-toan-xay-dung-co-ban.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-tieu-chuan-cua-cac-cong-ty-kiem-toan-xay-dung-co-ban-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-tieu-chuan-cua-cac-cong-ty-kiem-toan-xay-dung-co-ban-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-tieu-chuan-cua-cac-cong-ty-kiem-toan-xay-dung-co-ban-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-kiem-toan-tieu-chuan-cua-cac-cong-ty-kiem-toan-xay-dung-co-ban-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5981\" class=\"wp-caption-text\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u01b0\u1eddng \u00e1p d\u1ee5ng m\u1ed9t quy tr\u00ecnh l\u00e0m vi\u1ec7c nghi\u00eam ng\u1eb7t g\u1ed3m nhi\u1ec1u b\u01b0\u1edbc chuy\u00ean bi\u1ec7t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_thuc_te_va_lap_ke_hoach_kiem_toan_chi_tiet\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh thu th\u1eadp th\u00f4ng tin t\u1ed5ng quan v\u1ec1 quy m\u00f4 d\u1ef1 \u00e1n, t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0, c\u00e1c nh\u00e0 th\u1ea7u tham gia v\u00e0 t\u00ecnh h\u00ecnh gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 thi\u1ebft l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, x\u00e1c \u0111\u1ecbnh c\u00e1c v\u00f9ng r\u1ee7i ro tr\u1ecdng y\u1ebfu c\u1ee7a c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_ho_so_phap_ly_va_nguon_von_dau_tu_cua_du_an\"><\/span><b>B\u01b0\u1edbc 2: Ki\u1ec3m tra h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd t\u1eeb ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf, d\u1ef1 to\u00e1n, k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u cho \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. Vi\u1ec7c ki\u1ec3m tra n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e1c \u0111\u1ecbnh c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n th\u1ef1c t\u1ebf \u0111\u00e3 gi\u1ea3i ng\u00e2n cho d\u1ef1 \u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_tra_khoi_luong_nghiem_thu_va_hoan_cong_thuc_te\"><\/span><b>B\u01b0\u1edbc 3: Ki\u1ec3m tra kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu v\u00e0 ho\u00e0n c\u00f4ng th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc ph\u1ee9c t\u1ea1p nh\u1ea5t, \u0111\u00f2i h\u1ecfi ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt \u0111\u1ec3 \u0111\u1ecdc b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd r\u00e0 so\u00e1t k\u1ef9 c\u00e1c h\u1ea1ng m\u1ee5c \u1ea9n, c\u00f4ng t\u00e1c \u0111\u1ea5t, m\u00f3ng, k\u1ebft c\u1ea5u ng\u1ea7m \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7m thu tr\u00f9ng l\u1eb7p ho\u1eb7c khai t\u0103ng kh\u1ed1i l\u01b0\u1ee3ng so v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Tham_tra_viec_ap_dung_don_gia_va_dinh_muc_xay_dung\"><\/span><b>B\u01b0\u1edbc 4: Th\u1ea9m tra vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u01a1n gi\u00e1 v\u00e0 \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00e1c \u0111\u01a1n gi\u00e1 thanh to\u00e1n v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng (h\u1ee3p \u0111\u1ed3ng tr\u1ecdn g\u00f3i, h\u1ee3p \u0111\u1ed3ng \u0111\u01a1n gi\u00e1 c\u1ed1 \u0111\u1ecbnh hay \u0111\u01a1n gi\u00e1 \u0111i\u1ec1u ch\u1ec9nh). \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ea1ng m\u1ee5c ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd ki\u1ec3m tra t\u00ednh ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c ph\u00ea duy\u1ec7t \u0111\u01a1n gi\u00e1 m\u1edbi v\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Kiem_tra_chi_phi_thiet_bi_va_cac_chi_phi_khac_cua_du_an\"><\/span><b>B\u01b0\u1edbc 5: Ki\u1ec3m tra chi ph\u00ed thi\u1ebft b\u1ecb v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u1ee7a d\u1ef1 \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb mua s\u1eafm thi\u1ebft b\u1ecb, chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed v\u00e0 c\u00e1c ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (CO, CQ). \u0110\u1ed1i v\u1edbi c\u00e1c chi ph\u00ed kh\u00e1c nh\u01b0 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t, b\u1ea3o hi\u1ec3m, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau c\u00f3 v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng hay kh\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Tong_hop_so_lieu_lap_du_thao_bao_cao_va_thao_luan_voi_cac_ben\"><\/span><b>B\u01b0\u1edbc 6: T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, l\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi c\u00e1c b\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c ki\u1ec3m tra, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n, l\u01b0\u1ee3ng h\u00f3a c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1ea3m tr\u1eeb quy\u1ebft to\u00e1n. M\u1ed9t bu\u1ed5i l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c nh\u00e0 th\u1ea7u s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c \u0111\u1ec3 \u0111\u1ed1i tho\u1ea1i, l\u00e0m r\u00f5 c\u00e1c s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch tr\u01b0\u1edbc khi \u0111i \u0111\u1ebfn th\u1ed1ng nh\u1ea5t cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Phat_hanh_bao_cao_kiem_toan_quyet_toan_chinh_thuc\"><\/span><b>B\u01b0\u1edbc 7: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 th\u1ed1ng nh\u1ea5t, c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh ch\u00ednh th\u1ee9c. B\u00e1o c\u00e1o n\u00e0y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u01b0\u1ee3c k\u00fd b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n, s\u1eb5n s\u00e0ng tr\u00ecnh l\u00ean c\u01a1 quan ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_danh_gia_va_lua_chon_cac_cong_ty_kiem_toan_xay_dung_co_ban_uy_tin\"><\/span><b>Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn sai \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn, ho\u1eb7c b\u1ecf s\u00f3t c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng. Do \u0111\u00f3, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng c\u00e1c ti\u00eau ch\u00ed d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u0110\u1ea7u ti\u00ean l\u00e0 n\u0103ng l\u1ef1c ph\u00e1p l\u00fd v\u00e0 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p. \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ch\u1ecdn ph\u1ea3i n\u1eb1m trong danh s\u00e1ch c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 h\u00e0ng n\u0103m. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n l\u1edbn ho\u1eb7c d\u1ef1 \u00e1n c\u00f3 v\u1ed1n ng\u00e2n s\u00e1ch, c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (CPA) c\u00f3 ch\u1ee9ng ch\u1ec9 chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li>Ti\u1ebfp theo l\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n uy t\u00edn th\u01b0\u1eddng s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia l\u01b0\u1ee1ng d\u1ee5ng, v\u1eeba am hi\u1ec3u k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, v\u1eeba c\u00f3 b\u1eb1ng k\u1ef9 s\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c kinh t\u1ebf x\u00e2y d\u1ef1ng. S\u1ef1 am hi\u1ec3u v\u1ec1 c\u00e1c \u0111\u1ecbnh m\u1ee9c, \u0111\u01a1n gi\u00e1 chuy\u00ean ng\u00e0nh c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 l\u1ee3i th\u1ebf l\u1edbn gi\u00fap \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 th\u1ea9m tra s\u1ed1 li\u1ec7u.<\/li>\n<li>Cu\u1ed1i c\u00f9ng l\u00e0 uy t\u00edn v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p th\u1ec3 hi\u1ec7n qua danh s\u00e1ch c\u00e1c d\u1ef1 \u00e1n t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng. Ch\u1ee7 \u0111\u1ea7u t\u01b0 n\u00ean \u01b0u ti\u00ean c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n ch\u1eb7t ch\u1ebd, cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i r\u00f5 r\u00e0ng trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y so s\u00e1nh c\u00e1c nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n nay tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ec5 d\u00e0ng \u0111\u1ecbnh h\u01b0\u1edbng l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 d\u1ef1 \u00e1n c\u1ee7a m\u00ecnh:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n nay tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.1323%;\"><b>\ube44\uad50 \uae30\uc900<\/b><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><b>Nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (Big4)<\/b><\/td>\n<td style=\"text-align: center; width: 33.5672%;\"><b>Nh\u00f3m c\u00f4ng ty local l\u1edbn (MAN &#8211; Master Accountant Network&#8230;)<\/b><\/td>\n<td style=\"text-align: center; width: 24.8497%;\"><b>Nh\u00f3m c\u00f4ng ty ki\u1ec3m to\u00e1n quy m\u00f4 nh\u1ecf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.1323%;\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p v\u1edbi ph\u00e2n kh\u00fac<\/span><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ef1 \u00e1n FDI c\u1ef1c l\u1edbn, d\u1ef1 \u00e1n y\u00eau c\u1ea7u b\u00e1o c\u00e1o chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/td>\n<td style=\"text-align: center; width: 33.5672%;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n v\u1ed1n ng\u00e2n s\u00e1ch l\u1edbn, d\u1ef1 \u00e1n t\u01b0 nh\u00e2n quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<td style=\"text-align: center; width: 24.8497%;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n quy m\u00f4 nh\u1ecf, c\u00f4ng tr\u00ecnh d\u00e2n d\u1ee5ng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.1323%;\"><span style=\"font-weight: 400;\">Th\u1ebf m\u1ea1nh chuy\u00ean m\u00f4n<\/span><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh chu\u1ea9n qu\u1ed1c t\u1ebf, th\u01b0\u01a1ng hi\u1ec7u m\u1ea1nh to\u00e0n c\u1ea7u.<\/span><\/td>\n<td style=\"text-align: center; width: 33.5672%;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 lu\u1eadt ph\u00e1p Vi\u1ec7t Nam.<\/span><\/td>\n<td style=\"text-align: center; width: 24.8497%;\"><span style=\"font-weight: 400;\">Chi ph\u00ed r\u1ea5t th\u1ea5p, quy tr\u00ecnh l\u00e0m vi\u1ec7c linh ho\u1ea1t t\u1ed1i \u0111a.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.1323%;\"><span style=\"font-weight: 400;\">Th\u1eddi gian tri\u1ec3n khai<\/span><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng k\u00e9o d\u00e0i do quy tr\u00ecnh x\u00e9t duy\u1ec7t n\u1ed9i b\u1ed9 ph\u1ee9c t\u1ea1p.<\/span><\/td>\n<td style=\"text-align: center; width: 33.5672%;\"><span style=\"font-weight: 400;\">Nhanh ch\u00f3ng, linh ho\u1ea1t, h\u1ed7 tr\u1ee3 b\u00e1m s\u00e1t ti\u1ebfn \u0111\u1ed9 gi\u1ea3i tr\u00ecnh c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/td>\n<td style=\"text-align: center; width: 24.8497%;\"><span style=\"font-weight: 400;\">Nhanh nh\u01b0ng r\u1ee7i ro sai s\u00f3t h\u1ed3 s\u01a1 cao do thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean s\u00e2u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1323%; text-align: center;\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc218\uc218\ub8cc<\/span><\/td>\n<td style=\"width: 24.3487%; text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t cao, th\u01b0\u1eddng t\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 theo gi\u1edd l\u00e0m vi\u1ec7c.<\/span><\/td>\n<td style=\"width: 33.5672%; text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p l\u00fd, t\u1ed1i \u01b0u chi ph\u00ed \u0111\u1ea7u t\u01b0, b\u1ea3ng gi\u00e1 minh b\u1ea1ch theo quy m\u00f4 d\u1ef1 \u00e1n.<\/span><\/td>\n<td style=\"width: 24.8497%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p, d\u1ec5 c\u1ea1nh tranh b\u1eb1ng gi\u00e1.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_xay_dung_co_ban_duoc_tinh_nhu_the_nao\"><\/span><b>Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u00f9y ti\u1ec7n m\u00e0 tu\u00e2n theo c\u00e1c khung ph\u00e1p l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 th\u1ecfa thu\u1eadn th\u01b0\u01a1ng m\u1ea1i d\u1ef1a tr\u00ean quy m\u00f4 c\u00f4ng tr\u00ecnh. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 96\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd \u0111\u01b0a ra b\u00e1o gi\u00e1 d\u1ef1a tr\u00ean vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00f4ng tr\u00ecnh, s\u1ed1 l\u01b0\u1ee3ng g\u00f3i th\u1ea7u, ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng v\u00e0 \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n. Ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cho c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng nghi\u1ec7p, nh\u00e0 m\u00e1y th\u01b0\u1eddng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi c\u00e1c d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng giao th\u00f4ng hay cao \u1ed1c v\u0103n ph\u00f2ng do \u0111\u1eb7c th\u00f9 chi ph\u00ed thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng <\/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;\"> s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf, chi ph\u00ed nh\u00e2n s\u1ef1 k\u1ef9 s\u01b0, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 chi ph\u00ed ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c l\u1ef1a ch\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng gi\u00e1 qu\u00e1 th\u1ea5p c\u00f3 th\u1ec3 \u0111i k\u00e8m v\u1edbi r\u1ee7i ro ki\u1ec3m to\u00e1n h\u1eddi h\u1ee3t, kh\u00f4ng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c l\u1ed7i h\u1ec7 th\u1ed1ng trong h\u1ed3 s\u01a1 thanh to\u00e1n, d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i l\u1edbn h\u01a1n khi b\u1ecb thanh tra sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_xay_dung_co_ban_chi_tiet_tai_MAN\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chi ti\u1ebft t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00fd doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t v\u1ec1 m\u1eb7t ng\u00e2n s\u00e1ch, MAN &#8211; Master Accountant Network xin g\u1eedi \u0111\u1ebfn qu\u00fd kh\u00e1ch h\u00e0ng b\u1ea3ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/phi-kiem-toan-xay-dung-co-ban\/\"><span style=\"font-weight: 400;\">ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/a><span style=\"font-weight: 400;\"> chi ti\u1ebft \u00e1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 d\u1ef1 \u00e1n t\u01b0 nh\u00e2n. B\u1ea3ng ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp b\u1eb1ng gi\u00e1 tr\u1ecb ti\u1ec1n m\u1eb7t c\u1ee5 th\u1ec3 nh\u1eb1m gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ec5 d\u00e0ng d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n chi ti\u1ebft<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n (\u0110\u01a1n v\u1ecb: VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng tr\u00ecnh D\u00e2n d\u1ee5ng &amp; Cao \u1ed1c (Kho\u1ea3ng ph\u00ed VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng tr\u00ecnh C\u00f4ng nghi\u1ec7p &amp; Nh\u00e0 x\u01b0\u1edfng (Kho\u1ea3ng ph\u00ed VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng tr\u00ecnh Giao th\u00f4ng &amp; H\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt (Kho\u1ea3ng ph\u00ed VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 \u0111i k\u00e8m \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 70.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 80.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35.000.000 &#8211; 90.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea9m tra h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, \u0111\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng b\u1ea3n v\u1ebd v\u1edbi nghi\u1ec7m thu th\u1ef1c t\u1ebf, r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 100% h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200\uc5b5\uc5d0\uc11c 500\uc5b5 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">70.000.000 &#8211; 150.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80.000.000 &#8211; 170.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">90.000.000 &#8211; 190.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m to\u00e0n b\u1ed9 g\u00f3i d\u01b0\u1edbi 20 t\u1ef7, c\u1ed9ng th\u00eam vi\u1ec7c t\u01b0 v\u1ea5n x\u1eed l\u00fd h\u1ed3 s\u01a1 ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\uc5b5\uc5d0\uc11c 1000\uc5b5 \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150.000.000 &#8211; 250.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">170.000.000 &#8211; 290.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">190.000.000 &#8211; 330.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf x\u00e2y d\u1ef1ng, \u0111\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan ban ng\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 100 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 300 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">250.000.000 &#8211; 550.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">290.000.000 &#8211; 650.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">330.000.000 &#8211; 750.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i d\u1ecbch v\u1ee5 cao c\u1ea5p: Ph\u00e2n t\u00edch s\u00e2u r\u1ee7i ro thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ee5, h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n r\u1ee7i ro cao, ki\u1ec3m to\u00e1n ph\u00e2n k\u1ef3 (cu\u1ed1n chi\u1ebfu).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 300 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 500 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">550.000.000 &#8211; 900.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">650.000.000 &#8211; 1.050.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">750.000.000 &#8211; 1.200.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 d\u1ef1 \u00e1n, c\u1eed nh\u00e2n s\u1ef1 bi\u1ec7t ph\u00e1i ph\u1ed1i h\u1ee3p tr\u1ef1c ti\u1ebfp t\u1ea1i th\u1ef1c \u0111\u1ecba, t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n thu\u1ebf t\u1ed5ng th\u1ec3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5\ucc9c\uc5b5 \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">May \u0111o gi\u1ea3i ph\u00e1p ri\u00eang bi\u1ec7t, ki\u1ec3m to\u00e1n cu\u1ed1n chi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng th\u1ef1c t\u1ebf, t\u01b0 v\u1ea5n c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf tr\u1ecdn g\u00f3i.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd v\u1ec1 b\u1ea3ng gi\u00e1 ti\u1ec1n d\u1ecbch v\u1ee5:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 n\u00eau tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch s\u01a1 b\u1ed9 cho d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi MAN \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf t\u1ed1i \u01b0u, ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ee9c ph\u00ed n\u00eau tr\u00ean ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn v\u00e0 k\u00fd k\u1ebft c\u1ed1 \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, kh\u00f4ng ph\u00e1t sinh ph\u1ee5 ph\u00ed ngo\u00e0i danh m\u1ee5c \u0111\u00e3 th\u1ecfa thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh t\u1ea1i khu v\u1ef1c v\u00f9ng s\u00e2u, v\u00f9ng xa ho\u1eb7c c\u00f3 t\u00ednh ch\u1ea5t ph\u00e2n t\u00e1n \u0111\u1ecba l\u00fd ph\u1ee9c t\u1ea1p, m\u1ee9c ph\u00ed c\u00f3 th\u1ec3 dao \u0111\u1ed9ng nh\u1eb9 t\u1eeb 5% \u0111\u1ebfn 10% \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia k\u1ef9 thu\u1eadt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uacac\uc801 \ubb38\uc758\ub294 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_MAN_la_doi_tac_tin_cay_ve_dich_vu_kiem_toan_xay_dung_co_ban_tai_Viet_Nam\"><\/span><b>T\u1ea1i sao MAN l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i Vi\u1ec7t Nam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 m\u1ed9t trong c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n uy t\u00edm h\u00e0ng \u0111\u1ea7u t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p <\/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;\"> to\u00e0n di\u1ec7n, gi\u00fap c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh. V\u1edbi s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh v\u00e0 k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a MAN lu\u00f4n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, kh\u00e1ch quan v\u00e0 tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a MAN n\u1eb1m \u1edf \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u00f3 tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 ki\u1ec3m tra c\u00e1c con s\u1ed1 tr\u00ean gi\u1ea5y t\u1edd, m\u00e0 c\u00f2n am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Chuy\u00ean m\u00f4n n\u00e0y gi\u00fap MAN d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u00e1c l\u1ed7i h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng th\u01b0\u1eddng g\u1eb7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb x\u1eed l\u00fd t\u1ed1i \u01b0u nh\u1ea5t cho doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t \u0111\u1ecba l\u00fd, MAN cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n r\u1ed9ng kh\u1eafp tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c. Ch\u00fang t\u00f4i c\u00f3 th\u1ebf m\u1ea1nh tri\u1ec3n khai nhanh ch\u00f3ng t\u1ea1i c\u00e1c trung t\u00e2m kinh t\u1ebf v\u00e0 khu c\u00f4ng nghi\u1ec7p l\u1edbn nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM), B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An v\u00e0 H\u00e0 N\u1ed9i. Vi\u1ec7c am hi\u1ec3u \u0111\u1eb7c th\u00f9 qu\u1ea3n l\u00fd x\u00e2y d\u1ef1ng v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng gi\u00fap MAN \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc khi gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng, MAN cung c\u1ea5p h\u1ec7 sinh th\u00e1i d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh \u0111a d\u1ea1ng bao g\u1ed3m d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u. Ch\u00fang t\u00f4i cam k\u1ebft tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t h\u00e0nh, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng tuy\u1ec7t \u0111\u1ed1i theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. H\u01a1n 500 kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn, doanh nghi\u1ec7p FDI \u0111\u00e3 tin t\u01b0\u1edfng \u0111\u1ed3ng h\u00e0nh c\u00f9ng MAN trong su\u1ed1t nh\u1eefng n\u0103m qua l\u00e0 minh ch\u1ee9ng r\u00f5 nh\u1ea5t cho ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Case study th\u1ef1c t\u1ebf t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a d\u1ecbch v\u1ee5, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft m\u1ed9t t\u00ecnh hu\u1ed1ng kh\u00f3 m\u00e0 c\u00e1c chuy\u00ean gia c\u1ee7a MAN \u0111\u00e3 x\u1eed l\u00fd th\u00e0nh c\u00f4ng cho m\u1ed9t ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n nh\u00e0 m\u00e1y c\u00f4ng nghi\u1ec7p l\u1edbn t\u1ea1i B\u00ecnh D\u01b0\u01a1ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed1i c\u1ea3nh d\u1ef1 \u00e1n<\/b><span style=\"font-weight: 400;\">: D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed c\u00f3 t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n l\u00e0 320 t\u1ef7 \u0111\u1ed3ng. Ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eb7p kh\u00f3 kh\u0103n l\u1edbn khi ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u0169 \u0111\u00e3 b\u00e0n giao h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, nhi\u1ec1u h\u1ea1ng m\u1ee5c thi c\u00f4ng ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u ch\u01b0a c\u00f3 d\u1ef1 to\u00e1n b\u1ed5 sung \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, \u0111\u1ed3ng th\u1eddi h\u00f3a \u0111\u01a1n VAT c\u1ee7a m\u1ed9t s\u1ed1 nh\u00e0 th\u1ea7u ph\u1ee5 c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf do doanh nghi\u1ec7p nh\u00e0 th\u1ea7u \u0111\u00e3 ng\u01b0ng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>MAN(Master Accountant Network)\uc758 \uc194\ub8e8\uc158<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed9i ng\u0169 k\u1ef9 s\u01b0 x\u00e2y d\u1ef1ng v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean d\u00e0y d\u1ea1n kinh nghi\u1ec7m c\u1ee7a MAN \u0111\u00e3 l\u1eadp t\u1ee9c c\u00f3 m\u1eb7t t\u1ea1i c\u00f4ng tr\u01b0\u1eddng \u0111\u1ec3 ti\u1ebfn h\u00e0nh \u0111o \u0111\u1ea1c, kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf c\u00e1c h\u1ea1ng m\u1ee5c khu\u1ea5t \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng. \u0110\u1ed3ng th\u1eddi, c\u00e1c chuy\u00ean gia qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ee7a MAN th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 x\u00e1c minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u \u0111\u00e3 \u0111\u00f3ng c\u1eeda.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub2ec\uc131\ud55c \uacb0\uacfc<\/b><span style=\"font-weight: 400;\">: MAN \u0111\u00e3 gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u00e1t hi\u1ec7n v\u00e0 gi\u1ea3m tr\u1eeb h\u1ee3p l\u00fd h\u01a1n 12 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed do nh\u00e0 th\u1ea7u t\u00ednh tr\u00f9ng l\u1eb7p kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 \u00e1p sai \u0111\u01a1n gi\u00e1 \u0111\u1ecbnh m\u1ee9c. \u0110\u1eb7c bi\u1ec7t, th\u00f4ng qua c\u00e1c gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n nghi\u1ec7p v\u1ee5 k\u1ecbp th\u1eddi c\u1ee7a MAN, ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 h\u1ee3p th\u1ee9c h\u00f3a \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 chi ph\u00ed ph\u00e1t sinh tr\u1ecb gi\u00e1 25 t\u1ef7 \u0111\u1ed3ng theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt x\u00e2y d\u1ef1ng, tr\u00e1nh \u0111\u01b0\u1ee3c nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf b\u00f3c t\u00e1ch chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, b\u1ea3o v\u1ec7 th\u00e0nh c\u00f4ng d\u00f2ng ti\u1ec1n cho d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_MAN_ve_rui_ro_thue_trong_kiem_toan_xay_dung_co_ban\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 r\u1ee7i ro thu\u1ebf trong ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf trong c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng lu\u00f4n l\u00e0 b\u00e0i to\u00e1n \u0111au \u0111\u1ea7u \u0111\u1ed1i v\u1edbi m\u1ecdi ch\u1ee7 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. C\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 \u0111\u00fac k\u1ebft v\u00e0 ch\u1ec9 ra c\u00e1c r\u1ee7i ro thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xuy\u00ean m\u1eafc ph\u1ea3i d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t li\u00ean quan \u0111\u1ebfn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n mua v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ea7u v\u00e0o. Nhi\u1ec1u nh\u00e0 th\u1ea7u ph\u1ee5 v\u00ec mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p &#8220;ma&#8221; ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n. Khi thanh tra thu\u1ebf, n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee3ng t\u1eeb c\u00e1c c\u00f4ng ty <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-xay-dung-co-ban\/\"><span style=\"font-weight: 400;\">\uae30\ubcf8 \uac74\uc124 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb tr\u01b0\u1edbc, to\u00e0n b\u1ed9 chi ph\u00ed x\u00e2y d\u1ef1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t n\u1eb7ng v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 hai l\u00e0 s\u1ef1 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu k\u1ef9 thu\u1eadt v\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh. Theo quy \u0111\u1ecbnh, h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c xu\u1ea5t ngay khi c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh (theo giai \u0111o\u1ea1n ho\u1eb7c to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh). Tuy nhi\u00ean, th\u1ef1c t\u1ebf nhi\u1ec1u nh\u00e0 th\u1ea7u \u0111\u1ee3i \u0111\u1ebfn khi quy\u1ebft to\u00e1n to\u00e0n b\u1ed9 d\u1ef1 \u00e1n m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1ed9t l\u1ea7n. S\u1ef1 l\u1ec7ch pha n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN do ghi nh\u1eadn doanh thu, chi ph\u00ed sai k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 ba n\u1eb1m \u1edf vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n. Nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang trong vi\u1ec7c v\u1ed1n h\u00f3a c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Vi\u1ec7c v\u1ed1n h\u00f3a sai quy \u0111\u1ecbnh (nh\u01b0 \u0111\u01b0a chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0o nguy\u00ean gi\u00e1 \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00edch kh\u1ea5u hao sai, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 ph\u00f2ng tr\u00e1nh c\u00e1c r\u1ee7i ro tr\u00ean, kinh nghi\u1ec7m t\u1eeb c\u00e1c chuy\u00ean gia MAN khuy\u00ean r\u1eb1ng doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n song song v\u1edbi ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng c\u1ee7a d\u1ef1 \u00e1n instead v\u00ec \u0111\u1ee3i \u0111\u1ebfn khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9. Vi\u1ec7c ki\u1ec3m to\u00e1n cu\u1ed1n chi\u1ebfu theo t\u1eebng giai \u0111o\u1ea1n s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd ngay c\u00e1c sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu, \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i cho h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y.<\/span><\/li>\n<\/ul>\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;\">C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u00f4ng tr\u00ecnh tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh, s\u1eed d\u1ee5ng. Th\u00f4ng qua vi\u1ec7c r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee3ng kh\u1ed1i l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 t\u00ednh ph\u00e1p l\u00fd c\u1ee7a to\u00e0n b\u1ed9 d\u1ef1 \u00e1n, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u ph\u00f2ng ng\u1eeba t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro xu\u1ea5t to\u00e1n chi ph\u00ed, r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c r\u1ee7i ro thu\u1ebf nghi\u00eam tr\u1ecdng trong qu\u00e1 tr\u00ecnh thanh tra doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c ki\u1ec3m to\u00e1n uy t\u00edn \u0111\u1ec3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 c\u1ee7a m\u00ecnh, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng chuy\u00ean nghi\u1ec7p, t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 b\u1ea3o v\u1ec7 an to\u00e0n t\u1ed1i \u0111a cho d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p.<\/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_cac_cong_ty_kiem_toan_xay_dung_co_ban\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_mot_du_an_bat_buoc_phai_thue_cong_ty_kiem_toan_xay_dung_co_ban_doc_lap\"><\/span>Khi n\u00e0o m\u1ed9t d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh, t\u1ea5t c\u1ea3 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 \u0111\u1ea7u t\u01b0 c\u00f4ng c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 t\u1eeb nh\u00f3m B tr\u1edf l\u00ean \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n v\u1ed1n kh\u00e1c, vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng b\u1eaft bu\u1ed9c theo lu\u1eadt nh\u01b0ng l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh.                    <\/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_han_nop_bao_cao_quyet_toan_du_an_hoan_thanh_la_bao_lau_ke_tu_khi_nghiem_thu_ban_giao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 bao l\u00e2u k\u1ec3 t\u1eeb khi nghi\u1ec7m thu b\u00e0n giao?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 d\u1ef1 \u00e1n. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m A, th\u1eddi h\u1ea1n l\u00e0 9 th\u00e1ng; d\u1ef1 \u00e1n nh\u00f3m B l\u00e0 6 th\u00e1ng; v\u00e0 d\u1ef1 \u00e1n nh\u00f3m C l\u00e0 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a c\u00f4ng tr\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. Vi\u1ec7c n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o quy\u1ebft to\u00e1n so v\u1edbi th\u1eddi h\u1ea1n n\u00e0y s\u1ebd khi\u1ebfn ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.                    <\/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_cong_ty_kiem_toan_xay_dung_co_ban_co_duoc_tinh_vao_chi_phi_hop_ly_cua_du_an_khong\"><\/span>Chi ph\u00ed thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Chi ph\u00ed thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c chi ph\u00ed h\u1ee3p ph\u00e1p, thu\u1ed9c nh\u00f3m chi ph\u00ed kh\u00e1c trong t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n. Kho\u1ea3n chi ph\u00ed n\u00e0y ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u00f4ng tr\u00ecnh \u0111\u1ec3 tr\u00edch kh\u1ea5u hao v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0.                    <\/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=\"Don_vi_kiem_toan_co_lien_doi_chiu_trach_nhiem_neu_so_lieu_quyet_toan_bi_sai_lech_sau_nay_khong\"><\/span>\u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n b\u1ecb sai l\u1ec7ch sau n\u00e0y kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u00fd t\u00ean tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 kh\u00e1ch h\u00e0ng v\u1ec1 t\u00ednh trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 nh\u1eadn \u0111\u1ecbnh trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p do thi\u1ebfu tr\u00e1ch nhi\u1ec7m g\u00e2y ra sai l\u1ec7ch l\u1edbn d\u1eabn \u0111\u1ebfn th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh cho ch\u1ee7 \u0111\u1ea7u t\u01b0, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1.                    <\/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_can_chuan_bi_nhung_ho_so_tai_lieu_gi_truoc_khi_kiem_toan_xay_dung\"><\/span>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ba nh\u00f3m h\u1ed3 s\u01a1 ch\u00ednh bao g\u1ed3m: Nh\u00f3m h\u1ed3 s\u01a1 ph\u00e1p l\u00fd (ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf, d\u1ef1 to\u00e1n, quy\u1ebft \u0111\u1ecbnh tr\u00fang th\u1ea7u, h\u1ee3p \u0111\u1ed3ng); Nh\u00f3m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu giai \u0111o\u1ea1n, b\u1ea3ng t\u00ednh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n); v\u00e0 Nh\u00f3m ch\u1ee9ng t\u1eeb t\u00e0i ch\u00ednh (h\u00f3a \u0111\u01a1n VAT mua s\u1eafm v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng, b\u00e1o c\u00e1o ngu\u1ed3n v\u1ed1n \u0111\u00e3 gi\u1ea3i ng\u00e2n).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o m\u1ed9t d\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ed9c l\u1eadp?\",\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 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh, t\u1ea5t c\u1ea3 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 \u0111\u1ea7u t\u01b0 c\u00f4ng c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 t\u1eeb nh\u00f3m B tr\u1edf l\u00ean \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n v\u1ed1n kh\u00e1c, vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng b\u1eaft bu\u1ed9c theo lu\u1eadt nh\u01b0ng l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh.\"\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 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 bao l\u00e2u k\u1ec3 t\u1eeb khi nghi\u1ec7m thu b\u00e0n giao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 d\u1ef1 \u00e1n. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m A, th\u1eddi h\u1ea1n l\u00e0 9 th\u00e1ng; d\u1ef1 \u00e1n nh\u00f3m B l\u00e0 6 th\u00e1ng; v\u00e0 d\u1ef1 \u00e1n nh\u00f3m C l\u00e0 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a c\u00f4ng tr\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. Vi\u1ec7c n\u1ed9p ch\u1eadm b\u00e1o c\u00e1o quy\u1ebft to\u00e1n so v\u1edbi th\u1eddi h\u1ea1n n\u00e0y s\u1ebd khi\u1ebfn ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.\"\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\": \"Chi ph\u00ed thu\u00ea c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Chi ph\u00ed thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c chi ph\u00ed h\u1ee3p ph\u00e1p, thu\u1ed9c nh\u00f3m chi ph\u00ed kh\u00e1c trong t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n. Kho\u1ea3n chi ph\u00ed n\u00e0y ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u00f4ng tr\u00ecnh \u0111\u1ec3 tr\u00edch kh\u1ea5u hao v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ch\u1ee7 \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\": \"\u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ebfu s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n b\u1ecb sai l\u1ec7ch sau n\u00e0y kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u00fd t\u00ean tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 kh\u00e1ch h\u00e0ng v\u1ec1 t\u00ednh trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 nh\u1eadn \u0111\u1ecbnh trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p do thi\u1ebfu tr\u00e1ch nhi\u1ec7m g\u00e2y ra sai l\u1ec7ch l\u1edbn d\u1eabn \u0111\u1ebfn th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh cho ch\u1ee7 \u0111\u1ea7u t\u01b0, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1.\"\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\": \"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u g\u00ec tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ba nh\u00f3m h\u1ed3 s\u01a1 ch\u00ednh bao g\u1ed3m: Nh\u00f3m h\u1ed3 s\u01a1 ph\u00e1p l\u00fd (ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf, d\u1ef1 to\u00e1n, quy\u1ebft \u0111\u1ecbnh tr\u00fang th\u1ea7u, h\u1ee3p \u0111\u1ed3ng); Nh\u00f3m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu giai \u0111o\u1ea1n, b\u1ea3ng t\u00ednh gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n); v\u00e0 Nh\u00f3m ch\u1ee9ng t\u1eeb t\u00e0i ch\u00ednh (h\u00f3a \u0111\u01a1n VAT mua s\u1eafm v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng, b\u00e1o c\u00e1o ngu\u1ed3n v\u1ed1n \u0111\u00e3 gi\u1ea3i ng\u00e2n).\"\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>C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111ang tr\u1edf th\u00e0nh \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 c\u00e1c nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 ki\u1ec3m so\u00e1t chi [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-5978","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiem-toan-xay-dung-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5978","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=5978"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5978\/revisions"}],"predecessor-version":[{"id":5984,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5978\/revisions\/5984"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/5980"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}