{"id":5985,"date":"2026-05-20T11:14:50","date_gmt":"2026-05-20T04:14:50","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5985"},"modified":"2026-05-20T11:14:50","modified_gmt":"2026-05-20T04:14:50","slug":"kiem-toan-cong-trinh-xay-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p>Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 kh\u00e2u ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh quan tr\u1ecdng trong m\u1ecdi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam. Giai \u0111o\u1ea1n 2026-2027, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, khi\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n. N\u1ebfu kh\u00f4ng n\u1eafm r\u00f5 quy tr\u00ecnh v\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd, ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro xu\u1ea5t to\u00e1n, truy thu thu\u1ebf ho\u1eb7c ch\u1eadm ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n. Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m to\u00e1n s\u1edbm gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh d\u1ef1 \u00e1n.<\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap c\u00e1c ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00f3 m\u1ed9t g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p b\u1ea3o v\u1ec7 d\u00f2ng v\u1ed1n t\u1ed1i \u01b0u, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft to\u00e0n b\u1ed9 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh. Ch\u00fang t\u00f4i c\u0169ng s\u1ebd ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m n\u00f3ng v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng b\u1ecb thanh tra ki\u1ec3m tra b\u1eaft l\u1ed7i. V\u1edbi c\u00e1c ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u \u0111\u01b0\u1ee3c chia s\u1ebb d\u01b0\u1edbi \u0111\u00e2y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 \u0111\u00fang lu\u1eadt.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Tom_tat_trong_tam_ve_kiem_toan_cong_trinh_xay_dung\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Kiem_toan_cong_trinh_xay_dung_la_gi_va_quy_dinh_phap_ly_moi_nhat_gom_nhung_gi\" >Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t g\u1ed3m nh\u1eefng 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\/kiem-toan-cong-trinh-xay-dung\/#Cac_loai_hinh_cong_trinh_nao_bat_buoc_phai_thuc_hien_kiem_toan\" >C\u00e1c lo\u1ea1i h\u00ecnh c\u00f4ng tr\u00ecnh n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Hau_qua_phap_ly_va_rui_ro_tai_chinh_khi_doanh_nghiep_bo_qua_buoc_nay_la_gi\" >H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p b\u1ecf qua b\u01b0\u1edbc n\u00e0y l\u00e0 g\u00ec?<\/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\/kiem-toan-cong-trinh-xay-dung\/#Quy_trinh_thuc_hien_kiem_toan_cong_trinh_xay_dung_chuan_quy_dinh_gom_nhung_buoc_nao\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng chu\u1ea9n quy \u0111\u1ecbnh g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/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\/kiem-toan-cong-trinh-xay-dung\/#Buoc_1_Cong_tac_chuan_bi_va_tiep_nhan_ho_so_phap_ly_du_an\" >B\u01b0\u1edbc 1: C\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ph\u00e1p l\u00fd d\u1ef1 \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Buoc_2_Kiem_tra_thuc_te_hien_truong_va_doi_chieu_khoi_luong_thi_cong\" >B\u01b0\u1edbc 2: Ki\u1ec3m tra th\u1ef1c t\u1ebf hi\u1ec7n tr\u01b0\u1eddng v\u00e0 \u0111\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng<\/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\/kiem-toan-cong-trinh-xay-dung\/#Buoc_3_Kiem_tra_don_gia_dinh_muc_va_ap_dung_che_do_tai_chinh\" >B\u01b0\u1edbc 3: Ki\u1ec3m tra \u0111\u01a1n gi\u00e1, \u0111\u1ecbnh m\u1ee9c v\u00e0 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh<\/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\/kiem-toan-cong-trinh-xay-dung\/#Buoc_4_Tong_hop_ket_qua_kiem_toan_va_phat_hanh_bao_cao_quyet_toan\" >B\u01b0\u1edbc 4: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Tai_sao_giai_phap_tu_MAN_%E2%80%93_Master_Accountant_Network_la_lua_chon_toi_uu_cho_doanh_nghiep\" >T\u1ea1i sao gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u cho doanh nghi\u1ec7p?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Cac_chuyen_gia_voi_30_nam_kinh_nghiem_tai_MAN_xu_ly_cac_ho_so_phuc_tap_nhu_the_nao\" >C\u00e1c chuy\u00ean gia v\u1edbi 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i MAN x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p nh\u01b0 th\u1ebf n\u00e0o?<\/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\/kiem-toan-cong-trinh-xay-dung\/#Cac_goi_dich_vu_linh_hoat_va_bang_phi_dich_vu_tham_khao_cua_MAN_ra_sao\" >C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 linh ho\u1ea1t v\u00e0 b\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 tham kh\u1ea3o c\u1ee7a MAN ra sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Minh_chung_uy_tin_ve_nang_luc_chuyen_mon_va_trach_nhiem_phap_ly_cua_MAN\" >Minh ch\u1ee9ng uy t\u00edn v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a MAN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Case_study_thuc_te_MAN_giai_quyet_rui_ro_quyet_toan_thue_va_xay_dung_tai_Binh_Duong_ra_sao\" >Case study th\u1ef1c t\u1ebf: MAN gi\u1ea3i quy\u1ebft r\u1ee7i ro quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng t\u1ea1i B\u00ecnh D\u01b0\u01a1ng ra sao?<\/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\/kiem-toan-cong-trinh-xay-dung\/#Nhan_dinh_tu_chuyen_gia_Nhung_rui_ro_thue_va_quyet_toan_xay_dung_pho_bien_nhat_tai_Viet_Nam_la_gi\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n x\u00e2y d\u1ef1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/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\/kiem-toan-cong-trinh-xay-dung\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Cau_hoi_thuong_gap_ve_kiem_toan_cong_trinh_xay_dung\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Thoi_han_nop_ho_so_quyet_toan_du_an_hoan_thanh_la_bao_lau_theo_luat_moi\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 bao l\u00e2u theo lu\u1eadt m\u1edbi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Chi_phi_kiem_toan_cong_trinh_duoc_tinh_dua_tren_nhung_yeu_to_nao\" >Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Doanh_nghiep_co_duoc_tu_lua_chon_cong_ty_kiem_toan_doc_lap_hay_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-cong-trinh-xay-dung\/#Cac_hoa_don_dau_vao_cua_nha_thau_phu_bi_giai_the_co_bi_loai_khoi_chi_phi_khong\" >C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u00e0 th\u1ea7u ph\u1ee5 b\u1ecb gi\u1ea3i th\u1ec3 c\u00f3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed kh\u00f4ng?<\/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\/kiem-toan-cong-trinh-xay-dung\/#Bao_cao_kiem_toan_doc_lap_co_gia_tri_phap_ly_nhu_the_nao_khi_quyet_toan_voi_nha_nuoc\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 th\u1ebf n\u00e0o khi quy\u1ebft to\u00e1n v\u1edbi nh\u00e0 n\u01b0\u1edbc?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_kiem_toan_cong_trinh_xay_dung\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf, kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng c\u00f9ng c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn m\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u1ee5 th\u1ec3. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh t\u00ednh trung th\u1ef1c, h\u1ee3p ph\u00e1p c\u1ee7a s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c bao g\u1ed3m c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7u t\u01b0 c\u00f4ng theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh quy m\u00f4 l\u1edbn thu\u1ed9c di\u1ec7n thanh tra, quy\u1ebft to\u00e1n b\u1eaft bu\u1ed9c. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n t\u01b0 nh\u00e2n, ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u00f3ng vai tr\u00f2 t\u1ef1 nguy\u1ec7n gi\u00fap ch\u1ee7 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed \u0111\u1ea7u t\u01b0, ki\u1ec3m so\u00e1t n\u0103ng l\u1ef1c nh\u00e0 th\u1ea7u v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3 tr\u01b0\u1edbc khi v\u1eadn h\u00e0nh khai th\u00e1c c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_cong_trinh_xay_dung_la_gi_va_quy_dinh_phap_ly_moi_nhat_gom_nhung_gi\"><\/span><b>Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5988\" aria-describedby=\"caption-attachment-5988\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5988\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-cong-trinh-xay-dung-la-gi-va-quy-dinh-phap-ly-moi-nhat-gom-nhung-gi.jpg\" alt=\"Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-cong-trinh-xay-dung-la-gi-va-quy-dinh-phap-ly-moi-nhat-gom-nhung-gi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-cong-trinh-xay-dung-la-gi-va-quy-dinh-phap-ly-moi-nhat-gom-nhung-gi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-cong-trinh-xay-dung-la-gi-va-quy-dinh-phap-ly-moi-nhat-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-cong-trinh-xay-dung-la-gi-va-quy-dinh-phap-ly-moi-nhat-gom-nhung-gi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Kiem-toan-cong-trinh-xay-dung-la-gi-va-quy-dinh-phap-ly-moi-nhat-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5988\" class=\"wp-caption-text\">Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb d\u1ef1 \u00e1n, vi\u1ec7c n\u1eafm r\u00f5 kh\u00e1i ni\u1ec7m c\u1ed1t l\u00f5i l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1. Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c ki\u1ec3m tra c\u00e1c con s\u1ed1 k\u1ebf to\u00e1n ph\u00e1t sinh tr\u00ean s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t k\u1ef9 thu\u1eadt k\u1ebft h\u1ee3p ph\u00e1p l\u00fd chuy\u00ean s\u00e2u, \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u c\u1ea3 v\u1ec1 d\u1ef1 to\u00e1n, \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf k\u1ef9 thu\u1eadt l\u1eabn c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng trong giai \u0111o\u1ea1n 2026-2027 bao g\u1ed3m c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ed1t l\u00f5i sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt X\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 \uc81c99\/2021\/ND-CP\ud638<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-96-2021-TT-BTC-he-thong-mau-bieu-su-dung-trong-cong-tac-quyet-toan-495766.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 96\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p v\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u li\u00ean quan \u0111\u1ebfn chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/don-vi-kiem-toan\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubd80\uc11c<\/span><\/a><span style=\"font-weight: 400;\"> uy t\u00edn t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng v\u00e0 \u0111\u01a1n gi\u00e1 nh\u00e2n c\u00f4ng, m\u00e1y thi c\u00f4ng c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 b\u1ecb xu\u1ea5t to\u00e1n h\u00e0ng lo\u1ea1t khi c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0o cu\u1ed9c thanh tra sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_cong_trinh_nao_bat_buoc_phai_thuc_hien_kiem_toan\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh c\u00f4ng tr\u00ecnh n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u1ec1u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c quy \u0111\u1ecbnh <\/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;\"> b\u1eaft bu\u1ed9c. Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c ranh gi\u1edbi d\u1ef1a tr\u00ean ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 quy m\u00f4 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ch\u1ebf t\u00e0i qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00f4ng tr\u00ecnh c\u1ee7a m\u00ecnh thu\u1ed9c nh\u00f3m n\u00e0o gi\u00fap ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p ngay t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ph\u00e2n bi\u1ec7t quy \u0111\u1ecbnh \u00e1p d\u1ee5ng gi\u1eefa hai nh\u00f3m lo\u1ea1i h\u00ecnh d\u1ef1 \u00e1n n\u00e0y:<\/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 lo\u1ea1i h\u00ecnh c\u00f4ng tr\u00ecnh n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ube44\uad50 \uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1ef1 \u00e1n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n (V\u1ed1n nh\u00e0 n\u01b0\u1edbc, \u0110\u1ea7u t\u01b0 c\u00f4ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1ef1 \u00e1n ki\u1ec3m to\u00e1n t\u1ef1 nguy\u1ec7n (V\u1ed1n t\u01b0 nh\u00e2n, FDI)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\uc801\uc6a9 \uac00\ub2a5\ud55c \ubc95\uc801 \uadfc\uac70<\/span><\/td>\n<td style=\"text-align: center;\">&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1edbi nh\u1ea5t.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p, \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty v\u00e0 th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n nh\u00f3m A, B, C s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u00e0 x\u01b0\u1edfng, khu c\u00f4ng nghi\u1ec7p c\u00f3 v\u1ed1n t\u01b0 nh\u00e2n ho\u1eb7c FDI.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/td>\n<td style=\"text-align: center;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Minh b\u1ea1ch chi ph\u00ed, t\u1ed1i \u01b0u h\u00f3a thu\u1ebf thu nh\u1eadp, b\u00e0n giao t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 an to\u00e0n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">H\u1ea1n m\u1ee9c y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo \u0111\u00fang ph\u00e2n nh\u00f3m d\u1ef1 \u00e1n v\u00e0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1edbi h\u1ea1n \u0111\u1ecbnh m\u1ee9c, t\u00f9y thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t theo ti\u1ebfn \u0111\u1ed9 b\u00e0n giao v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_va_rui_ro_tai_chinh_khi_doanh_nghiep_bo_qua_buoc_nay_la_gi\"><\/span><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p b\u1ecf qua b\u01b0\u1edbc n\u00e0y l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u01b0\u1eddng c\u00f3 t\u00e2m l\u00fd ch\u1ee7 quan, cho r\u1eb1ng c\u00e1c c\u00f4ng tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n ngo\u00e0i ng\u00e2n s\u00e1ch kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 m\u1ed9t quan ni\u1ec7m sai l\u1ea7m ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p r\u1ea5t kh\u00f3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh qua x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed x\u00e2y d\u1ef1ng kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, kh\u00f4ng \u0111\u00fang \u0111\u1ecbnh m\u1ee9c ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng t\u01b0\u01a1ng \u1ee9ng ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng r\u1ee7i ro c\u1ee5 th\u1ec3 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng m\u1ed9t c\u00e1ch nghi\u00eam t\u00fac:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i b\u1ecf chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng v\u00e0 nghi\u1ec7m thu kh\u00f4ng \u0111\u1ed3ng b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eb7p kh\u00f3 kh\u0103n v\u00e0 b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do x\u00e1c \u0111\u1ecbnh sai nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 khi c\u01a1 quan thanh tra v\u00e0o cu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3 kh\u0103n trong vi\u1ec7c minh b\u1ea1ch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh v\u1edbi c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 ngo\u1ea1i ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u00e1c li\u00ean doanh trong d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_cong_trinh_xay_dung_chuan_quy_dinh_gom_nhung_buoc_nao\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng chu\u1ea9n quy \u0111\u1ecbnh g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5989\" aria-describedby=\"caption-attachment-5989\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5989\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-kiem-toan-cong-trinh-xay-dung-chuan-quy-dinh-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng chu\u1ea9n quy \u0111\u1ecbnh g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-kiem-toan-cong-trinh-xay-dung-chuan-quy-dinh-gom-nhung-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-kiem-toan-cong-trinh-xay-dung-chuan-quy-dinh-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-kiem-toan-cong-trinh-xay-dung-chuan-quy-dinh-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-kiem-toan-cong-trinh-xay-dung-chuan-quy-dinh-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-kiem-toan-cong-trinh-xay-dung-chuan-quy-dinh-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5989\" class=\"wp-caption-text\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng chu\u1ea9n quy \u0111\u1ecbnh g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud558\ub098 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ud504\ub85c\uc138\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> chu\u1ea9n m\u1ef1c kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t trong h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 c\u1ee7a d\u1ef1 \u00e1n. \u0110\u1ec3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u, quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia l\u00e0m c\u00e1c giai \u0111o\u1ea1n r\u00f5 r\u00e0ng, \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Cong_tac_chuan_bi_va_tiep_nhan_ho_so_phap_ly_du_an\"><\/span><b>B\u01b0\u1edbc 1: C\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ph\u00e1p l\u00fd d\u1ef1 \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n. N\u1ed9i dung th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf c\u01a1 s\u1edf, thi\u1ebft k\u1ebf b\u1ea3n v\u1ebd thi c\u00f4ng v\u00e0 d\u1ef1 to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u, k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u v\u00e0 to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1edbi c\u00e1c nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 ph\u00e1p l\u00fd theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_thuc_te_hien_truong_va_doi_chieu_khoi_luong_thi_cong\"><\/span><b>B\u01b0\u1edbc 2: Ki\u1ec3m tra th\u1ef1c t\u1ebf hi\u1ec7n tr\u01b0\u1eddng v\u00e0 \u0111\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 l\u00e0m vi\u1ec7c tr\u00ean gi\u1ea5y t\u1edd m\u00e0 ph\u1ea3i tr\u1ef1c ti\u1ebfp xu\u1ed1ng c\u00f4ng tr\u01b0\u1eddng \u0111\u1ec3 ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a c\u00f4ng tr\u00ecnh. C\u00e1c n\u1ed9i dung c\u00f4ng vi\u1ec7c bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp xu\u1ed1ng hi\u1ec7n tr\u01b0\u1eddng \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111o \u0111\u1ea1c, tr\u1eafc \u0111\u1ea1c x\u00e1c su\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng \u0111o \u0111\u1ea1c th\u1ef1c t\u1ebf t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng v\u1edbi b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch gi\u1eefa kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu thanh to\u00e1n v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf thi c\u00f4ng \u0111\u1ec3 ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng c\u1ea3m quan c\u1ee7a c\u00f4ng tr\u00ecnh v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh so v\u1edbi h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_tra_don_gia_dinh_muc_va_ap_dung_che_do_tai_chinh\"><\/span><b>B\u01b0\u1edbc 3: Ki\u1ec3m tra \u0111\u01a1n gi\u00e1, \u0111\u1ecbnh m\u1ee9c v\u00e0 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c \u0111\u01a1n gi\u00e1 v\u00e0 \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng. C\u00e1c n\u1ed9i dung c\u00f4ng vi\u1ec7c ch\u00ednh g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u01a1n gi\u00e1 v\u1eadt li\u1ec7u, \u0111\u01a1n gi\u00e1 nh\u00e2n c\u00f4ng, gi\u00e1 ca m\u00e1y thi c\u00f4ng theo \u0111\u00fang th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t v\u1eadt t\u01b0 th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng t\u1ea1i c\u00f4ng tr\u00ecnh v\u1edbi h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf k\u1ef9 thu\u1eadt do nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c chi ph\u00ed kh\u00e1c c\u1ee7a d\u1ef1 \u00e1n bao g\u1ed3m chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi ph\u00ed t\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng v\u00e0 chi ph\u00ed d\u1ef1 ph\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh \u0111\u1ec1u n\u1eb1m trong h\u1ea1n m\u1ee9c t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Tong_hop_ket_qua_kiem_toan_va_phat_hanh_bao_cao_quyet_toan\"><\/span><b>B\u01b0\u1edbc 4: T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/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 chi ti\u1ebft, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc cu\u1ed1i c\u00f9ng \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn chuy\u00ean m\u00f4n. C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p c\u00e1c sai s\u00f3t, ch\u00eanh l\u1ec7ch ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1 x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c bu\u1ed5i h\u1ecdp \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp thu \u00fd ki\u1ebfn gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd t\u1eeb ph\u00eda ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u \u0111\u1ec3 ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch kh\u00e1ch quan nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ch\u00ednh th\u1ee9c \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_giai_phap_tu_MAN_%E2%80%93_Master_Accountant_Network_la_lua_chon_toi_uu_cho_doanh_nghiep\"><\/span><b>T\u1ea1i sao gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u cho doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u1ea3i qua nhi\u1ec1u n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c <\/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;\"> v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u t\u1ea1i Vi\u1ec7t Nam, MAN \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf l\u00e0 ng\u01b0\u1eddi b\u1ea1n \u0111\u1ed3ng h\u00e0nh tin c\u1eady c\u1ee7a h\u00e0ng tr\u0103m doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 l\u1edbn nh\u1ecf. Ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p c\u00e1c con s\u1ed1 ki\u1ec3m to\u00e1n kh\u00f4 khan m\u00e0 mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p y\u00ean t\u00e2m v\u1eadn h\u00e0nh d\u1ef1 \u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_chuyen_gia_voi_30_nam_kinh_nghiem_tai_MAN_xu_ly_cac_ho_so_phuc_tap_nhu_the_nao\"><\/span><b>C\u00e1c chuy\u00ean gia v\u1edbi 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i MAN x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 n\u00f2ng c\u1ed1t c\u1ee7a ch\u00fang t\u00f4i g\u1ed3m nh\u1eefng chuy\u00ean gia ki\u1ec3m to\u00e1n v\u00e0 chuy\u00ean gia qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf h\u00e0ng \u0111\u1ea7u v\u1edbi h\u01a1n ba m\u01b0\u01a1i n\u0103m kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn. Ch\u00fang t\u00f4i \u0111\u00e3 tr\u1ef1c ti\u1ebfp tham gia x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u1ee7a nh\u1eefng d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng l\u1edbn, c\u00e1c t\u1ed5 h\u1ee3p khu c\u00f4ng nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1ed1n h\u00e0ng ng\u00e0n t\u1ef7 \u0111\u1ed3ng v\u1edbi t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt v\u00f4 c\u00f9ng ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh c\u1ee7a c\u01a1 quan thanh tra thu\u1ebf t\u1ea1i Vi\u1ec7t Nam gi\u00fap c\u00e1c chuy\u00ean gia t\u1ea1i MAN th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p chuy\u00ean s\u00e2u sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadn di\u1ec7n nhanh ch\u00f3ng c\u00e1c \u0111i\u1ec3m ngh\u1ebdn v\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c, b\u1ed5 sung ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n t\u00e0i s\u1ea3n khi thanh tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u m\u1ed9t c\u00e1ch thuy\u1ebft ph\u1ee5c tr\u01b0\u1edbc c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_goi_dich_vu_linh_hoat_va_bang_phi_dich_vu_tham_khao_cua_MAN_ra_sao\"><\/span><b>C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 linh ho\u1ea1t v\u00e0 b\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 tham kh\u1ea3o c\u1ee7a MAN ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng m\u1ed7i c\u00f4ng tr\u00ecnh, m\u1ed7i doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 nh\u1eefng quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 qu\u1ea3n l\u00fd kh\u00e1c nhau. Do \u0111\u00f3, MAN kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed9t c\u00f4ng th\u1ee9c c\u1ee9ng nh\u1eafc cho t\u1ea5t c\u1ea3 kh\u00e1ch h\u00e0ng m\u00e0 x\u00e2y d\u1ef1ng c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p linh ho\u1ea1t, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1eeb giai \u0111o\u1ea1n b\u1eaft \u0111\u1ea7u tri\u1ec3n khai cho \u0111\u1ebfn khi ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng th\u00f4ng tin v\u1ec1 c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi MAN:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng th\u00f4ng tin v\u1ec1 c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh hi\u1ec7n h\u00e0nh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 17.9359%; text-align: center;\"><b>T\u00ean g\u00f3i d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"width: 33.3667%; text-align: center;\"><b>N\u1ed9i dung c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"width: 25.3507%; text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p nh\u1ea5t<\/b><\/td>\n<td style=\"width: 22.3447%; text-align: center;\"><b>Bi\u1ec3u ph\u00ed d\u1ecbch v\u1ee5 tham kh\u1ea3o (VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.9359%; text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n c\u01a1 b\u1ea3n<\/span><\/td>\n<td style=\"width: 33.3667%; text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, r\u00e0 so\u00e1t kh\u1ed1i l\u01b0\u1ee3ng theo ho\u00e0n c\u00f4ng, \u0111\u1ed1i chi\u1ebfu \u0111\u01a1n gi\u00e1 h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n chu\u1ea9n quy \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"width: 25.3507%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng tr\u00ecnh quy m\u00f4 v\u1eeba, c\u00e1c d\u1ef1 \u00e1n nh\u00e0 x\u01b0\u1edfng t\u01b0 nh\u00e2n, t\u00f2a nh\u00e0 v\u0103n ph\u00f2ng trung b\u00ecnh.<\/span><\/td>\n<td style=\"width: 22.3447%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 30,000,000 &#8211; 80,000,000 t\u00f9y quy m\u00f4 d\u1ef1 \u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.9359%; text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u1ea7u t\u01b0<\/span><\/td>\n<td style=\"width: 33.3667%; text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n nh\u00e0 th\u1ea7u, t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n ho\u00e0n thu\u1ebf VAT v\u00e0 t\u1ed1i \u01b0u nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc thanh tra thu\u1ebf.<\/span><\/td>\n<td style=\"width: 25.3507%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ef1 \u00e1n FDI, c\u00f4ng tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, d\u1ef1 \u00e1n FDI m\u1edbi th\u00e0nh l\u1eadp.<\/span><\/td>\n<td style=\"width: 22.3447%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 50,000,000 &#8211; 120,000,000 t\u00f9y m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.9359%; text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n t\u1eeb \u0111\u1ea7u<\/span><\/td>\n<td style=\"width: 33.3667%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh gi\u00e1m s\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 thanh to\u00e1n theo t\u1eebng giai \u0111o\u1ea1n thi c\u00f4ng, h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thanh tra nh\u00e0 n\u01b0\u1edbc.<\/span><\/td>\n<td style=\"width: 25.3507%; text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng l\u1edbn, c\u00f4ng tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n khu \u0111\u00f4 th\u1ecb.<\/span><\/td>\n<td style=\"width: 22.3447%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn chi ti\u1ebft d\u1ef1a tr\u00ean ti\u1ebfn \u0111\u1ed9 v\u00e0 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u00e2y ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o chung. Chi ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c MAN kh\u1ea3o s\u00e1t chi ti\u1ebft v\u00e0 b\u00e1o gi\u00e1 c\u1ee5 th\u1ec3 d\u1ef1a tr\u00ean quy m\u00f4 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0, s\u1ed1 l\u01b0\u1ee3ng h\u1ea1ng m\u1ee5c x\u00e2y d\u1ef1ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng hi\u1ec7n t\u1ea1i c\u1ee7a h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 d\u1ef1 \u00e1n c\u1ee7a qu\u00fd kh\u00e1ch h\u00e0ng.<\/span><\/i><\/p>\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<h3><span class=\"ez-toc-section\" id=\"Minh_chung_uy_tin_ve_nang_luc_chuyen_mon_va_trach_nhiem_phap_ly_cua_MAN\"><\/span><b>Minh ch\u1ee9ng uy t\u00edn v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Uy t\u00edn c\u1ee7a MAN \u0111\u01b0\u1ee3c b\u1ea3o ch\u1ee9ng b\u1eb1ng gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n h\u1ee3p ph\u00e1p do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p c\u00f9ng h\u1ec7 th\u1ed1ng ch\u1ee9ng ch\u1ec9 CPA qu\u1ed1c gia c\u1ee7a \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean ch\u1ee7 tr\u00ec. Ch\u00fang t\u00f4i lu\u00f4n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft lu\u1eadn \u0111\u01b0a ra trong c\u00e1c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do ch\u00fang t\u00f4i ph\u00e1t h\u00e0nh tr\u01b0\u1edbc c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng nghi\u00eam ng\u1eb7t theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, h\u01a1n n\u0103m tr\u0103m doanh nghi\u1ec7p t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m ph\u00eda Nam \u0111\u00e3 l\u1ef1a ch\u1ecdn \u0111\u1ed3ng h\u00e0nh d\u00e0i h\u1ea1n c\u00f9ng ch\u00fang t\u00f4i. MAN t\u1ef1 h\u00e0o ph\u1ee5c v\u1ee5 m\u1ea1ng l\u01b0\u1edbi kh\u00e1ch h\u00e0ng r\u1ed9ng kh\u1eafp tr\u00ean to\u00e0n qu\u1ed1c, \u0111\u1eb7c bi\u1ec7t t\u1eadp trung t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng s\u00f4i \u0111\u1ed9ng nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 Long An.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_MAN_giai_quyet_rui_ro_quyet_toan_thue_va_xay_dung_tai_Binh_Duong_ra_sao\"><\/span><b>Case study th\u1ef1c t\u1ebf: MAN gi\u1ea3i quy\u1ebft r\u1ee7i ro quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng t\u1ea1i B\u00ecnh D\u01b0\u01a1ng ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 minh ch\u1ee9ng cho n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf, ch\u00fang t\u00f4i mu\u1ed1n chia s\u1ebb c\u00e2u chuy\u1ec7n v\u1ec1 m\u1ed9t d\u1ef1 \u00e1n nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed c\u00f3 v\u1ed1n FDI t\u1ea1i t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng v\u1edbi t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 h\u01a1n hai tr\u0103m t\u1ef7 \u0111\u1ed3ng. Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eb7p kh\u00f3 kh\u0103n l\u1edbn trong vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5 b\u1ecb ch\u1ed3ng ch\u00e9o, nhi\u1ec1u h\u1ea1ng m\u1ee5c thi c\u00f4ng ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng nh\u01b0ng thi\u1ebfu bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng chi ti\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u h\u1ed7 tr\u1ee3, t\u1ed5 c\u00f4ng t\u00e1c \u0111\u1eb7c bi\u1ec7t c\u1ee7a MAN v\u1edbi c\u00e1c chuy\u00ean gia d\u00e0y d\u1eb7n kinh nghi\u1ec7m \u0111\u00e3 tr\u1ef1c ti\u1ebfp xu\u1ed1ng hi\u1ec7n tr\u01b0\u1eddng \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 nh\u1eadt k\u00fd thi c\u00f4ng v\u00e0 b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng. Ch\u00fang t\u00f4i \u0111\u00e3 ti\u1ebfn h\u00e0nh b\u00f3c t\u00e1ch chi ti\u1ebft t\u1eebng h\u1ea1ng m\u1ee5c x\u00e2y d\u1ef1ng ph\u00e1t sinh, \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do MAN ph\u00e1t h\u00e0nh \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 th\u00e0nh c\u00f4ng m\u1ed9t tr\u0103m ph\u1ea7n tr\u0103m chi ph\u00ed x\u00e2y d\u1ef1ng \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. Kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i nhanh ch\u00f3ng trong v\u00f2ng ba m\u01b0\u01a1i ng\u00e0y, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 tr\u00edch kh\u1ea5u hao h\u1ee3p l\u00fd cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo, tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t truy thu \u01b0\u1edbc t\u00ednh l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_Nhung_rui_ro_thue_va_quyet_toan_xay_dung_pho_bien_nhat_tai_Viet_Nam_la_gi\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n x\u00e2y d\u1ef1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m h\u01a1n ba m\u01b0\u01a1i n\u0103m c\u00f4ng t\u00e1c trong ng\u00e0nh, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng t\u1ea1i Vi\u1ec7t Nam r\u1ea5t d\u1ec5 m\u1eafc ph\u1ea3i nh\u1eefng sai l\u1ea7m mang t\u00ednh h\u1ec7 th\u1ed1ng v\u1ec1 m\u1eb7t ch\u1ee9ng t\u1eeb. Nh\u1eefng sai l\u1ea7m n\u00e0y ban \u0111\u1ea7u c\u00f3 v\u1ebb nh\u1ecf nh\u01b0ng khi t\u00edch t\u1ee5 l\u1ea1i qua nhi\u1ec1u n\u0103m c\u1ee7a d\u1ef1 \u00e1n s\u1ebd t\u1ea1o ra c\u00e1c kho\u1ea3n ph\u1ea1t t\u00e0i ch\u00ednh v\u00f4 c\u00f9ng kh\u1ed5ng l\u1ed3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c r\u1ee7i ro thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n x\u00e2y d\u1ef1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c chuy\u00ean gia t\u1ea1i MAN ghi nh\u1eadn bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u00e3 gi\u1ea3i th\u1ec3, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c n\u1eb1m trong danh s\u00e1ch c\u1ea3nh b\u00e1o r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed3ng b\u1ed9 gi\u1eefa nh\u1eadt k\u00fd thi c\u00f4ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu giai \u0111o\u1ea1n, h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh xu\u1ea5t cho ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng sai \u0111\u01a1n gi\u00e1 v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng do kh\u00f4ng b\u00e1m s\u00e1t c\u00f4ng b\u1ed1 gi\u00e1 c\u1ee7a c\u00e1c s\u1edf x\u00e2y d\u1ef1ng \u0111\u1ecba ph\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thi c\u00f4ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn thi\u1ebfu ho\u1eb7c sai l\u1ec7ch c\u00e1c chi ph\u00ed ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng do kh\u00f4ng l\u1eadp ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu b\u1ed5 sung k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00edch kh\u1ea5u hao kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 b\u1ecb lo\u1ea1i chi ph\u00ed khi thanh tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p>\u0110i\u1ec3m n\u00f3ng l\u1edbn nh\u1ea5t l\u00e0 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd v\u00e0 hi\u1ec7n tr\u1ea1ng th\u1ef1c t\u1ebf t\u1ea1i c\u00f4ng tr\u01b0\u1eddng. Nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1eadp trung ho\u00e0n thi\u1ec7n bi\u00ean b\u1ea3n \u0111\u1ec3 gi\u1ea3i ng\u00e2n nh\u01b0ng ch\u01b0a ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng th\u1ef1c t\u1ebf. Khi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ti\u1ebfn h\u00e0nh \u0111o \u0111\u1ea1c, c\u00e1c sai l\u1ec7ch th\u01b0\u1eddng b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn xu\u1ea5t to\u00e1n ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Kinh nghi\u1ec7m th\u1ef1c t\u1ebf cho th\u1ea5y, th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng s\u1edbm gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd v\u00e0 gi\u1ea3i tr\u00ecnh sai l\u1ec7ch tr\u01b0\u1edbc khi c\u01a1 quan thanh tra v\u00e0o cu\u1ed9c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1eaft bu\u1ed9c m\u00e0 ch\u00ednh l\u00e0 t\u1ea5m l\u00e1 ch\u1eafn t\u00e0i ch\u00ednh quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 th\u00e0nh qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n. Trong m\u1ed9t th\u1ecb tr\u01b0\u1eddng x\u00e2y d\u1ef1ng \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd nh\u01b0 hi\u1ec7n nay, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng trang b\u1ecb gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n chuy\u00ean nghi\u1ec7p l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh b\u1ea1i v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a m\u1ecdi c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia d\u00e0y d\u1eb7n kinh nghi\u1ec7m c\u00f9ng s\u1ef1 am hi\u1ec3u th\u1ef1c t\u1ebf s\u00e2u s\u1eafc v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng s\u00e1t c\u00e1nh h\u1ed7 tr\u1ee3 qu\u00fd doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 m\u1ecdi v\u01b0\u1edbng m\u1eafc trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh. H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u00e1c gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n t\u1ed1i \u01b0u nh\u1ea5t, b\u1ea3o v\u1ec7 an to\u00e0n d\u00f2ng ti\u1ec1n \u0111\u1ea7u t\u01b0 c\u1ee7a b\u1ea1n tr\u00ean m\u1ecdi n\u1ebbo \u0111\u01b0\u1eddng ph\u00e1t tri\u1ec3n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_cong_trinh_xay_dung\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_quyet_toan_du_an_hoan_thanh_la_bao_lau_theo_luat_moi\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 bao l\u00e2u theo lu\u1eadt m\u1edbi?<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 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb ba \u0111\u1ebfn ch\u00edn th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c k\u00fd bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00f3m d\u1ef1 \u00e1n quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u1ed3 s\u01a1 s\u1edbm \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo ch\u1ebf t\u00e0i hi\u1ec7n h\u00e0nh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd 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=\"Chi_phi_kiem_toan_cong_trinh_duoc_tinh_dua_tren_nhung_yeu_to_nao\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ec1 ngh\u1ecb ph\u00ea duy\u1ec7t, k\u1ebft h\u1ee3p v\u1edbi \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt c\u1ee7a d\u1ef1 \u00e1n. T\u1ea1i MAN, ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng minh b\u1ea1ch tr\u00ean c\u01a1 s\u1edf th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 quy m\u00f4 c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u1ee7a kh\u00e1ch h\u00e0ng.                    <\/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_co_duoc_tu_lua_chon_cong_ty_kiem_toan_doc_lap_hay_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hay kh\u00f4ng?<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 ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp uy t\u00edn c\u00f3 t\u00ean trong danh s\u00e1ch c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 c\u00f4ng khai h\u00e0ng n\u0103m. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb c\u00f3 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n cao gi\u00fap \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o v\u00e0 r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.                    <\/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=\"Cac_hoa_don_dau_vao_cua_nha_thau_phu_bi_giai_the_co_bi_loai_khoi_chi_phi_khong\"><\/span>C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u00e0 th\u1ea7u ph\u1ee5 b\u1ecb gi\u1ea3i th\u1ec3 c\u00f3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch th\u1ef1c t\u1ebf tr\u01b0\u1edbc ng\u00e0y doanh nghi\u1ec7p nh\u00e0 th\u1ea7u ph\u1ee5 th\u00f4ng b\u00e1o ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a, thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ea7y \u0111\u1ee7 th\u00ec chi ph\u00ed v\u1eabn \u0111\u01b0\u1ee3c xem x\u00e9t ch\u1ea5p nh\u1eadn. Tuy nhi\u00ean, h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh n\u00e0y v\u00f4 c\u00f9ng ph\u1ee9c t\u1ea1p v\u00e0 \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t chuy\u00ean s\u00e2u c\u1ee7a c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n c\u00f3 kinh nghi\u1ec7m th\u1ef1c t\u1ebf l\u00e2u n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_doc_lap_co_gia_tri_phap_ly_nhu_the_nao_khi_quyet_toan_voi_nha_nuoc\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 th\u1ebf n\u00e0o khi quy\u1ebft to\u00e1n v\u1edbi nh\u00e0 n\u01b0\u1edbc?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c trong th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh. T\u00e0i li\u1ec7u n\u00e0y cung c\u1ea5p \u00fd ki\u1ebfn chuy\u00ean m\u00f4n \u0111\u1ed9c l\u1eadp \u0111\u00e1ng tin c\u1eady gi\u00fap c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 th\u1ea9m tra, ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng cho d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i v\u00e0 an to\u00e0n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 bao l\u00e2u theo lu\u1eadt m\u1edbi?\",\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 d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb ba \u0111\u1ebfn ch\u00edn th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c k\u00fd bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00f3m d\u1ef1 \u00e1n quy \u0111\u1ecbnh. 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Giai \u0111o\u1ea1n 2026-2027, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, khi\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n. 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