{"id":4077,"date":"2025-12-05T00:45:54","date_gmt":"2025-12-05T07:45:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4077"},"modified":"2025-12-05T00:45:54","modified_gmt":"2025-12-05T07:45:54","slug":"kiem-toan-quyet-toan-du-an-hoan-thanh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/","title":{"rendered":"\u5de5\u7a0b\u7ae3\u5de5\u7ed3\u7b97\u5ba1\u8ba1"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5bf9\u5df2\u7ae3\u5de5\u9879\u76ee\u7684\u6700\u7ec8\u7ed3\u7b97\u8fdb\u884c\u5ba1\u8ba1\u662f\u786e\u4fdd\u5efa\u8bbe\u6295\u8d44\u8fc7\u7a0b\u5408\u6cd5\u6027\u548c\u900f\u660e\u5ea6\u7684\u5173\u952e\u6b65\u9aa4\u3002\u8fd9\u9879\u6d3b\u52a8\u72ec\u7acb\u6838\u5b9e\u6210\u672c\uff0c\u786e\u4fdd\u7b26\u5408\u6295\u8d44\u6210\u672c\u7ba1\u7406\u7684\u76f8\u5173\u6cd5\u89c4\u3002\u6839\u636e\u2026\u2026 <\/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;\">\u7b2c99\/2021\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u7684\u9879\u76ee\u548c\u91cd\u5927\u9879\u76ee\uff0c\u7f16\u5236\u548c\u5ba1\u6279\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u62a5\u544a\u662f\u5f3a\u5236\u6027\u7684\u3002\u9009\u62e9\u4fe1\u8a89\u826f\u597d\u7684\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u6709\u52a9\u4e8e\u63d0\u9ad8\u7ed3\u7b97\u62a5\u544a\u7684\u53ef\u9760\u6027\u548c\u6cd5\u5f8b\u6548\u529b\uff0c\u540c\u65f6\u964d\u4f4e\u6295\u8d44\u8005\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u6cd5\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u5c24\u5176\u662f\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u5bf9\u53ef\u6263\u9664\u8d39\u7528\u7684\u89c4\u5b9a\u65b9\u9762\uff0c\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1\u5de5\u4f5c\u663e\u5f97\u5c24\u4e3a\u91cd\u8981\u3002\u5ba1\u8ba1\u62a5\u544a\u662f\u5ba2\u89c2\u7684\u8bc1\u636e\uff0c\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u5411\u7a0e\u52a1\u673a\u5173\u505a\u51fa\u89e3\u91ca\uff0c\u907f\u514d\u6210\u672c\u88ab\u6392\u9664\u6216\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002\u5c3d\u65e9\u5b8c\u6210\u5ba1\u8ba1\u6709\u52a9\u4e8e\u9879\u76ee\u987a\u5229\u79fb\u4ea4\u3001\u56fa\u5b9a\u8d44\u4ea7\u7684\u8bb0\u5f55\u3001\u6298\u65e7\u673a\u5236\u7684\u4f18\u5316\u4ee5\u53ca\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u7a33\u5b9a\u8fdb\u884c\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\" >\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u8fdb\u884c\u6295\u8d44\u8005\u5ba1\u8ba1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\" >\u6838\u5b9e\u6295\u8d44\u6210\u672c\u7684\u6709\u6548\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\" >\u5b8c\u6210\u7ed3\u7b97\u624b\u7eed\u5e76\u62e8\u4ed8\u8d44\u91d1<\/a><\/li><\/ul><\/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\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\" >\u5bf9\u5dde\u653f\u5e9c\u673a\u6784\u548c\u51fa\u8d44\u673a\u6784\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Co_so_de_phe_duyet_quyet_toan_von_dau_tu\" >\u6279\u51c6\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u7684\u4f9d\u636e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\" >\u63a7\u5236\u9884\u7b97\u8d44\u91d1\u7684\u4f7f\u7528\uff08\u5982\u6709\uff09\u3002<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Cac_van_ban_phap_ly_trong_yeu\" >\u91cd\u8981\u6cd5\u5f8b\u6587\u4ef6<\/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\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Khai_niem_va_phan_loai_chi_phi_dau_tu_hop_le\" >\u6709\u6548\u6295\u8d44\u6210\u672c\u7684\u6982\u5ff5\u548c\u5206\u7c7b<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Phan_loai_chi_phi_theo_thong_tu_962021TT-BTC\" >\u6839\u636e\u7b2c96\/2021\/TT-BTC\u53f7\u901a\u51fd\u8fdb\u884c\u6210\u672c\u5206\u7c7b<\/a><\/li><\/ul><\/li><\/ul><\/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\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u7684\u5173\u952e\u5185\u5bb9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\" >\u6cd5\u5f8b\u6587\u4ef6\u548c\u6295\u8d44\u8d44\u672c\u5ba1\u8ba1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_dau_tu_thuc_hien\" >\u6295\u8d44\u5b9e\u65bd\u6210\u672c\u5ba1\u8ba1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_khoi_luong_va_don_gia_thuc_te\" >\u5b9e\u9645\u6570\u91cf\u548c\u5355\u4ef7\u5ba1\u8ba1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\" >\u9879\u76ee\u7ba1\u7406\u6210\u672c\u548c\u54a8\u8be2\u6210\u672c\u5ba1\u8ba1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_lai_vay_va_chi_phi_du_phong\" >\u5229\u606f\u548c\u51c6\u5907\u91d1\u8d39\u7528\u5ba1\u8ba1<\/a><\/li><\/ul><\/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\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\" >\u8d44\u4ea7\u4ef7\u503c\u548c\u503a\u52a1\u5ba1\u8ba1<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Xac_dinh_gia_tri_tai_san_ghi_nhan\" >\u786e\u5b9a\u5df2\u8bb0\u5f55\u8d44\u4ea7\u7684\u4ef7\u503c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Kiem_tra_cong_no_phai_thu_phai_tra\" >\u6838\u5bf9\u5e94\u6536\u8d26\u6b3e\u548c\u5e94\u4ed8\u8d26\u6b3e<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u7a0b\u5e8f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_lap_ke_hoach_va_chuan_bi_planning\" >\u89c4\u5212\u9636\u6bb5<\/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\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_thuc_hien_kiem_toan_execution\" >\u5ba1\u8ba1\u6267\u884c\u9636\u6bb5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Giai_doan_ket_thuc_va_bao_cao_reporting\" >\u6536\u5c3e\u548c\u62a5\u544a\u9636\u6bb5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\" >\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u7684\u5ba1\u8ba1\u5355\u4f4d\u9009\u62e9\u548c\u8bc4\u4f30\u6807\u51c6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Tieu_chi_danh_gia_don_vi_kiem_toan\" >\u5ba1\u8ba1\u5355\u4f4d\u8bc4\u4f30\u6807\u51c6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\" >\u72ec\u7acb\u5ba1\u8ba1\u4e0e\u7ed3\u7b97\u5ba1\u67e5\u7684\u6bd4\u8f83<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-quyet-toan-du-an-hoan-thanh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_ban_chat_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u7684\u5b9a\u4e49\u548c\u6027\u8d28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5df2\u7ae3\u5de5\u9879\u76ee\u8fdb\u884c\u6700\u7ec8\u7ed3\u7b97\u5ba1\u8ba1\u662f\u5efa\u7b51\u6295\u8d44\u5468\u671f\u4e2d\u7684\u91cd\u8981\u63a7\u5236\u73af\u8282\uff0c\u6709\u52a9\u4e8e\u72ec\u7acb\u6838\u5b9e\u6210\u672c\uff0c\u786e\u4fdd\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u3002\u8be5\u5ba1\u8ba1\u6d3b\u52a8\u8bc4\u4f30\u6574\u4e2a\u6295\u8d44\u6210\u672c\u7684\u771f\u5b9e\u6027\u548c\u5408\u7406\u6027\uff0c\u4ece\u800c\u4fdd\u62a4\u6295\u8d44\u8005\u7684\u7ecf\u6d4e\u5229\u76ca\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\u3002\u5728\u6210\u672c\u7ba1\u7406\u76d1\u7ba1\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u6700\u7ec8\u7ed3\u7b97\u5ba1\u8ba1\u5df2\u6210\u4e3a\u6279\u51c6\u6295\u8d44\u8d44\u91d1\u548c\u5b8c\u6210\u9879\u76ee\u7a0b\u5e8f\u7684\u91cd\u8981\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_kiem_toan_quyet_toan_du_an_hoan_thanh_theo_chuan_muc_ke_toan_%E2%80%93_kiem_toan\"><\/span><b>\u5b9a\u4e49 <\/b><b>\u6839\u636e\u5ba1\u8ba1\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u60c5\u51b5 <\/b><b>\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u51c6\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5df2\u7ae3\u5de5\u9879\u76ee\u8fdb\u884c\u6700\u7ec8\u7ed3\u7b97\u5ba1\u8ba1\uff0c\u662f\u6307\u5bf9\u6295\u8d44\u8005\u7f16\u5236\u7684\u6295\u8d44\u8d44\u672c\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u771f\u5b9e\u6027\u548c\u5408\u7406\u6027\u8fdb\u884c\u5ba1\u67e5\u3001\u6838\u5b9e\u5e76\u51fa\u5177\u72ec\u7acb\u610f\u89c1\u7684\u8fc7\u7a0b\u3002\u8be5\u5ba1\u8ba1\u5de5\u4f5c\u7531\u5177\u5907\u8d44\u8d28\u7684\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u6267\u884c\uff0c\u8bc4\u4f30\u4ece\u9879\u76ee\u7b79\u5907\u9636\u6bb5\u5230\u7ae3\u5de5\u7684\u6240\u6709\u6295\u8d44\u6210\u672c\uff0c\u5e76\u4e0e\u5df2\u6279\u51c6\u7684\u6807\u51c6\u3001\u5355\u4ef7\u3001\u4f30\u7b97\u548c\u5408\u540c\u6761\u6b3e\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u786e\u4fdd\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u900f\u660e\u5ea6\u3001\u5408\u6cd5\u6027\u548c\u51c6\u786e\u6027\u3002<\/span><\/p>\n<figure id=\"attachment_4078\" aria-describedby=\"caption-attachment-4078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4078\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png\" alt=\"\u0110\u1ecbnh ngh\u0129a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dinh-nghia-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-chuan-muc-ke-toan-\u2013-kiem-toan-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4078\" class=\"wp-caption-text\">\u6839\u636e\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u51c6\u5219\u5bf9\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u8fdb\u884c\u5b9a\u4e49<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u7684\u6700\u7ec8\u76ee\u6807\u662f\u5408\u7406\u4fdd\u8bc1\u7ae3\u5de5\u62a5\u544a\u4e0d\u5b58\u5728\u56e0\u821e\u5f0a\u6216\u9519\u8bef\u5bfc\u81f4\u7684\u91cd\u5927\u9519\u62a5\u3002\u8fd9\u5305\u62ec\u68c0\u67e5\u6cd5\u5f8b\u6587\u4ef6\u3001\u4ed8\u6b3e\u51ed\u8bc1\u3001\u5de5\u4f5c\u91cf\u548c\u8d28\u91cf\u7684\u5b8c\u6574\u6027\u548c\u51c6\u786e\u6027\u3002\u6240\u6709\u88ab\u8ba4\u5b9a\u4e3a\u6709\u6548\u7684\u8d39\u7528\u90fd\u5fc5\u987b\u6709\u5145\u5206\u7684\u6cd5\u5f8b\u548c\u4e8b\u5b9e\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_tuyet_doi_kiem_toan_quyet_toan_du_an_hoan_thanh_trong_quan_ly_von_dau_tu\"><\/span><b>\u7edd\u5bf9\u89d2\u8272 <\/b><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1 <\/b><b>\u5728\u6295\u8d44\u7ba1\u7406\u9886\u57df<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1\u8d77\u5230\u6700\u7ec8\u201c\u7b5b\u9009\u201d\u4f5c\u7528\uff0c\u786e\u4fdd\u6295\u8d44\u8d44\u91d1\uff0c\u7279\u522b\u662f\u56fd\u5bb6\u8d44\u91d1\u6216\u4fe1\u8d37\u673a\u6784\u8d37\u6b3e\uff0c\u5f97\u5230\u7ecf\u6d4e\u3001\u9ad8\u6548\u4e14\u6070\u5f53\u7684\u4f7f\u7528\u3002\u8fd9\u6709\u52a9\u4e8e\u516c\u5f00\u900f\u660e\u5730\u5c55\u793a\u8d44\u91d1\u4f7f\u7528\u60c5\u51b5\uff0c\u4ece\u800c\u5efa\u7acb\u76f8\u5173\u5404\u65b9\u7684\u4fe1\u4efb\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6295\u8d44\u8d44\u672c\u7ba1\u7406\u4e2d\u7edd\u5bf9\u89d2\u8272\u7684\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><b>\u89d2\u8272<\/b><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u8d44\u4ea7\u4ef7\u503c<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u786e\u5b9a\u5df2\u5f62\u6210\u7684\u56fa\u5b9a\u8d44\u4ea7\u7684\u5b9e\u9645\u4ef7\u503c\uff0c\u4ee5\u4fbf\u65e5\u540e\u8bb0\u5f55\u3001\u7ba1\u7406\u548c\u8ba1\u7b97\u6298\u65e7\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\u548c\u89e3\u6279\u51c6\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u62a5\u544a\u662f\u4e3b\u7ba1\u673a\u5173\uff08\u6295\u8d44\u8005\u3001\u91d1\u878d\u5f53\u5c40\uff09\u6b63\u5f0f\u6279\u51c6\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u4ef7\u503c\u7684\u5f3a\u5236\u6027\u548c\u6700\u91cd\u8981\u7684\u4f9d\u636e\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\u7b2c99\/2021\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2465%;\"><span style=\"font-weight: 400;\">\u62e8\u6b3e\u652f\u6301<\/span><\/td>\n<td style=\"text-align: center; width: 50.8016%;\"><span style=\"font-weight: 400;\">\u4e3a\u94f6\u884c\u6216\u91d1\u878d\u673a\u6784\u62e8\u4ed8\u5269\u4f59\u8d44\u91d1\uff08\u5982\u6709\uff09\u5e76\u5173\u95ed\u6295\u8d44\u8d44\u91d1\u8ddf\u8e2a\u7c3f\u63d0\u4f9b\u4f9d\u636e\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 25.0501%;\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u5408\u540c\/\u8d44\u672c\u7ba1\u7406\u6761\u4f8b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.2465%; text-align: center;\"><span style=\"font-weight: 400;\">\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669<\/span><\/td>\n<td style=\"width: 50.8016%; text-align: center;\"><span style=\"font-weight: 400;\">\u5411\u7a0e\u52a1\u673a\u5173\u8bc1\u660e\u6295\u8d44\u6210\u672c\u7684\u5408\u7406\u6027\uff0c\u786e\u4fdd\u6210\u672c\u5305\u542b\u5728\u8d44\u4ea7\u7684\u539f\u59cb\u6210\u672c\u4e2d\uff0c\u5e76\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u8fdb\u884c\u6298\u65e7\/\u6263\u9664\u3002<\/span><\/td>\n<td style=\"width: 25.0501%; text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_va_loi_ich_cot_loi_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u548c\u76ca\u5904<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u7684\u76ee\u7684\u4e0d\u4ec5\u5728\u4e8e\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u66f4\u5728\u4e8e\u4e3a\u6295\u8d44\u8005\u53ca\u76f8\u5173\u65b9\u521b\u9020\u663e\u8457\u7684\u9644\u52a0\u503c\uff0c\u786e\u4fdd\u8d44\u91d1\u7ba1\u7406\u7684\u7ecf\u6d4e\u6027\u548c\u6548\u7387\u3002\u8be5\u5ba1\u8ba1\u6d41\u7a0b\u6709\u52a9\u4e8e\u5168\u9762\u8bc4\u4f30\u8d44\u91d1\u4f7f\u7528\u60c5\u51b5\uff0c\u4f18\u5316\u6295\u8d44\u7ee9\u6548\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_chu_dau_tu_CDT\"><\/span><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1<\/b><b>\u5bf9\u4e8e\u6295\u8d44\u8005\u800c\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u80fd\u4e3a\u6295\u8d44\u8005\u63d0\u4f9b\u6cd5\u5f8b\u548c\u8d22\u52a1\u4e0a\u7684\u4fdd\u969c\u3002\u5ba1\u8ba1\u62a5\u544a\u662f\u4e00\u4efd\u5f3a\u6709\u529b\u7684\u6cd5\u5f8b\u4fdd\u62a4\u5de5\u5177\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_minh_tinh_hop_le_cua_chi_phi_dau_tu\"><\/span><b>\u6838\u5b9e\u6295\u8d44\u6210\u672c\u7684\u6709\u6548\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6295\u8d44\u8005\u9700\u8981\u786e\u5b9a\u6240\u6709\u8d39\u7528\u662f\u5426\u90fd\u7b26\u5408\u8ba1\u5165\u8d44\u4ea7\u4ef7\u503c\u7684\u6761\u4ef6\u3002\u5ba1\u8ba1\u5e08\u5c06\u68c0\u67e5\u6587\u4ef6\u3001\u5408\u540c\u4ee5\u53ca\u5de5\u7a0b\u91cf\u548c\u8d28\u91cf\u9a8c\u6536\u8bb0\u5f55\u7684\u5408\u6cd5\u6027\u3002<\/span><\/p>\n<figure id=\"attachment_4081\" aria-describedby=\"caption-attachment-4081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4081\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"M\u1ee5c \u0111\u00edch v\u00e0 l\u1ee3i \u00edch c\u1ed1t l\u00f5i c\u1ee7a ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-va-loi-ich-cot-loi-cua-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4081\" class=\"wp-caption-text\">\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u548c\u76ca\u5904<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4ed6\u4eec\u5c06\u8bc4\u4f30\u8be5\u8d39\u7528\u662f\u5426\u5728\u6279\u51c6\u7684\u9884\u7b97\u8303\u56f4\u5185\uff0c\u5e76\u7b26\u5408\u5dde\u653f\u5e9c\u7684\u6807\u51c6\u548c\u5355\u4ef7\u3002\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u8fdb\u884c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u53ca\u65f6\u6d88\u9664\u4e0d\u5408\u7406\u7684\u8d39\u7528\uff0c\u907f\u514d\u65e5\u540e\u51fa\u73b0\u590d\u6742\u7684\u89e3\u91ca\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoan_tat_thu_tuc_quyet_toan_va_giai_ngan_von\"><\/span><b>\u5b8c\u6210\u7ed3\u7b97\u624b\u7eed\u5e76\u62e8\u4ed8\u8d44\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u62a5\u544a\u662f\u63d0\u4ea4\u7ed9\u6295\u8d44\u8d44\u91d1\u7ed3\u7b97\u5ba1\u6279\u673a\u6784\u7684\u5fc5\u5907\u6587\u4ef6\u3002\u5982\u679c\u9879\u76ee\u6d89\u53ca\u8d37\u6b3e\uff0c\u8be5\u62a5\u544a\u4e5f\u662f\u94f6\u884c\u6216\u53d1\u8d77\u673a\u6784\u62e8\u4ed8\u6700\u540e\u4e00\u7b14\u627f\u8bfa\u8d44\u91d1\u5e76\u7ed3\u6848\u7684\u5fc5\u8981\u6761\u4ef6\u3002\u8fd9\u5bf9\u4e8e\u6295\u8d44\u8005\u7ec8\u6b62\u7ba1\u7406\u5efa\u8bbe\u6295\u8d44\u8d44\u91d1\u7684\u8d23\u4efb\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quyet_toan_du_an_hoan_thanh_doi_voi_co_quan_nha_nuoc_va_co_quan_tai_tro\"><\/span><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1<\/b><b>\u653f\u5e9c\u673a\u6784\u548c\u8d44\u52a9\u673a\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u8fdb\u884c\u5ba1\u8ba1\uff0c\u53ef\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u95ee\u8d23\u5236\u3002\u8fd9\u9879\u5de5\u4f5c\u5728\u4fdd\u62a4\u56fd\u5bb6\u673a\u6784\u3001\u878d\u8d44\u94f6\u884c\u548c\u80a1\u4e1c\u7684\u5229\u76ca\u65b9\u9762\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_so_de_phe_duyet_quyet_toan_von_dau_tu\"><\/span><b>\u6279\u51c6\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u7684\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5ba1\u6279\u6700\u7ec8\u7ed3\u7b97\u7684\u5ba1\u8ba1\u673a\u6784\uff08\u8d22\u653f\u90e8\u95e8\u3001\u4e3b\u7ba1\u90e8\u59d4\uff09\u5c06\u5ba1\u8ba1\u7ed3\u679c\u4f5c\u4e3a\u6279\u51c6\u6700\u7ec8\u91d1\u989d\u7684\u91cd\u8981\u4f9d\u636e\u3002\u72ec\u7acb\u7684\u5ba1\u8ba1\u62a5\u544a\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8be5\u673a\u6784\u7684\u98ce\u9669\u548c\u8d23\u4efb\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_viec_su_dung_von_ngan_sach_neu_co\"><\/span><b>\u63a7\u5236\u9884\u7b97\u8d44\u91d1\u7684\u4f7f\u7528\uff08\u5982\u6709\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f7f\u7528\u56fd\u5bb6\u9884\u7b97\u8d44\u91d1\u7684\u9879\u76ee\uff0c\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7684\u7ed3\u7b97\u8fdb\u884c\u5ba1\u8ba1\u662f\u63a7\u5236\u62db\u6807\u3001\u6280\u672f\u548c\u7ecf\u6d4e\u89c4\u8303\u4ee5\u53ca\u6295\u8d44\u6210\u672c\u7ba1\u7406\u7b49\u65b9\u9762\u662f\u5426\u7b26\u5408\u89c4\u5b9a\u7684\u6709\u6548\u624b\u6bb5\u3002\u8fd9\u4f53\u73b0\u4e86\u56fd\u5bb6\u5728\u9632\u6b62\u516c\u5171\u6295\u8d44\u635f\u5931\u548c\u6d6a\u8d39\u65b9\u9762\u7684\u91cd\u89c6\u7a0b\u5ea6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_pham_vi_ap_dung_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4 <\/b><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u7684\u5b9e\u65bd\u5728\u5efa\u7b51\u6295\u8d44\u548c\u72ec\u7acb\u5ba1\u8ba1\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb\u4e2d\u5df2\u6709\u660e\u786e\u89c4\u5b9a\u3002\u638c\u63e1\u8fd9\u4e9b\u6cd5\u5f8b\u4f9d\u636e\u662f\u786e\u4fdd\u7ae3\u5de5\u62a5\u544a\u7b26\u5408\u6cd5\u5f8b\u89c4\u8303\u5e76\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u7684\u5173\u952e\u56e0\u7d20\u3002<\/span><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_ly_trong_yeu\"><\/span><b>\u91cd\u8981\u6cd5\u5f8b\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u6295\u8d44\u8005\u548c\u5ba1\u8ba1\u4eba\u5458\uff0c\u9700\u8981\u638c\u63e1\u4ee5\u4e0b\u6587\u4ef6\uff1a\u8fd9\u6709\u52a9\u4e8e\u786e\u5b9a\u5de5\u4f5c\u8303\u56f4\uff0c\u5e76\u786e\u4fdd\u6240\u6709\u7a0b\u5e8f\u90fd\u6709\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2021 \u5e74 11 \u6708 11 \u65e5\u653f\u5e9c\u9881\u5e03\u7684\u7b2c 99\/2021\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u89c4\u8303\u4e86\u4f7f\u7528\u516c\u5171\u6295\u8d44\u8d44\u672c\u7684\u9879\u76ee\u7684\u7ba1\u7406\u3001\u652f\u4ed8\u548c\u7ed3\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u7b2c 96\/2021\/TT-BTC \u53f7\u901a\u77e5\u5bf9\u5df2\u5b8c\u6210\u57fa\u672c\u5efa\u8bbe\u6295\u8d44\u8d44\u91d1\u7684\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u7f16\u5236\u3001\u63d0\u4ea4\u3001\u6279\u51c6\u548c\u516c\u5e03\u7b49\u8bf8\u591a\u5185\u5bb9\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u548c\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c96\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\uff0c\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u62a5\u544a\u5fc5\u987b\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u9700\u8981\u5bf9\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u62a5\u544a\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u6848\u4f8b\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><b>\u9879\u76ee\u5bf9\u8c61<\/b><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><b>\u8bf7\u6c42\u72ec\u7acb\u5ba1\u8ba1<\/b><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u91cd\u70b9\u9879\u76ee\u3002<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u7684<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">A\u7ec4\u548cB\u7ec4\u9879\u76ee\uff08\u4f7f\u7528\u516c\u5171\u6295\u8d44\u8d44\u672c\uff09\u3002<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u7684<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">\u9664\u7ecf\u4e3b\u7ba1\u673a\u5173\u6279\u51c6\u8fdb\u884c\u6295\u8d44\u4e14\u65e0\u9700\u5ba1\u8ba1\u7684\u9879\u76ee\u5916\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.5812%; text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6295\u8d44\u51b3\u7b56\u8005\u7684\u89c4\u5b9a\u6216\u53d1\u8d77\u4eba\uff08\u94f6\u884c\u3001\u4fe1\u8d37\u673a\u6784\uff09\u7684\u8981\u6c42\uff0c\u4f7f\u7528\u5176\u4ed6\u8d44\u672c\u7684\u9879\u76ee\u3002<\/span><\/td>\n<td style=\"width: 22.8457%; text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u7684<\/span><\/td>\n<td style=\"width: 35.6713%; text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u9002\u7528\u4e8eBOT\u3001PPP\u9879\u76ee\u6216\u5927\u989d\u8d37\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_phan_loai_chi_phi_dau_tu_hop_le\"><\/span><b>\u6709\u6548\u6295\u8d44\u6210\u672c\u7684\u6982\u5ff5\u548c\u5206\u7c7b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u8fdb\u884c\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u65f6\uff0c\u5ba1\u8ba1\u4eba\u5458\u7684\u91cd\u70b9\u662f\u6838\u5b9e\u6295\u8d44\u6210\u672c\u7684\u7c7b\u578b\u3002\u6210\u672c\u5206\u7c7b\u7684\u5408\u7406\u6027\u548c\u6709\u6548\u6027\u662f\u540e\u7eed\u786e\u5b9a\u56fa\u5b9a\u8d44\u4ea7\u539f\u59cb\u4ef7\u503c\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_chi_phi_theo_thong_tu_962021TT-BTC\"><\/span><b>\u6839\u636e\u7b2c96\/2021\/TT-BTC\u53f7\u901a\u51fd\u8fdb\u884c\u6210\u672c\u5206\u7c7b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u89c4\u5b9a\uff0c\u9700\u8981\u6838\u67e5\u7684\u603b\u6295\u8d44\u6210\u672c\u5305\u62ec\u4ee5\u4e0b\u4e3b\u8981\u7c7b\u522b\uff1a\u8fd9\u4e9b\u6210\u672c\u7c7b\u522b\u5fc5\u987b\u4e0e\u5df2\u6279\u51c6\u7684\u4f30\u7b97\u548c\u539f\u59cb\u6587\u4ef6\u8fdb\u884c\u8be6\u7ec6\u6bd4\u8f83\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65bd\u5de5\u6210\u672c\uff1a\u5305\u62ec\u6750\u6599\u6210\u672c\u3001\u4eba\u5de5\u6210\u672c\u3001\u65bd\u5de5\u673a\u68b0\u6210\u672c\u548c\u4e00\u822c\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bbe\u5907\u6210\u672c\uff1a\u5305\u62ec\u8d2d\u7f6e\u6210\u672c\u3001\u5b89\u88c5\u6210\u672c\u548c\u64cd\u4f5c\u57f9\u8bad\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ba1\u7406\u6210\u672c\uff1a\u6295\u8d44\u8005\u4ece\u51c6\u5907\u5230\u5b8c\u6210\u9879\u76ee\u7ba1\u7406\u6240\u9700\u7684\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u6295\u8d44\u54a8\u8be2\u8d39\u7528\uff1a\u52d8\u6d4b\u3001\u9879\u76ee\u51c6\u5907\u3001\u8bbe\u8ba1\u3001\u76d1\u7763\u548c\u8bc4\u4f30\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u8d39\u7528\uff1a\u5305\u62ec\u642c\u8fc1\u8d39\u7528\u3001\u4fdd\u9669\u8d39\u3001\u5229\u606f\uff08\u65bd\u5de5\u671f\u95f4\uff09\u548c\u5e94\u6025\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_quy_trinh_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u7684\u5173\u952e\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u91cd\u70b9\u5173\u6ce8\u9879\u76ee\u4e2d\u98ce\u9669\u6700\u9ad8\u7684\u9886\u57df\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u7684\u6709\u6548\u6027\u3002\u8bc6\u522b\u5173\u952e\u70b9\u6709\u52a9\u4e8e\u4f18\u5316\u5ba1\u8ba1\u8d44\u6e90\u5e76\u63d0\u9ad8\u62a5\u544a\u8d28\u91cf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_va_nguon_von_dau_tu\"><\/span><b>\u6cd5\u5f8b\u6587\u4ef6\u548c\u6295\u8d44\u8d44\u672c\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u6d41\u7a0b\u7684\u7b2c\u4e00\u6b65\u3002\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u6838\u5b9e\u4f5c\u4e3a\u9879\u76ee\u5b9e\u65bd\u4f9d\u636e\u7684\u6cd5\u5f8b\u6587\u4ef6\u7684\u5b8c\u6574\u6027\u548c\u6709\u6548\u6027\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u653f\u7b56\u51b3\u5b9a\uff0c\u4e3b\u7ba1\u673a\u5173\u7684\u6295\u8d44\u51b3\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u89c4\u5212\u3001\u65bd\u5de5\u8bb8\u53ef\u8bc1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f30\u7b97\u8bc4\u4f30\u7ed3\u679c\u3001\u6295\u6807\u7ed3\u679c\u3001\u5df2\u7b7e\u7f72\u7684\u7ecf\u6d4e\u5408\u540c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u6295\u8d44\u8d44\u91d1\uff08\u80a1\u6743\u3001\u8d37\u6b3e\u3001\u9884\u7b97\uff09\u662f\u5426\u6309\u7167\u6279\u51c6\u7684\u7ed3\u6784\u7b79\u96c6\u548c\u4f7f\u7528\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_dau_tu_thuc_hien\"><\/span><b>\u6295\u8d44\u5b9e\u65bd\u6210\u672c\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u590d\u6742\u7684\u90e8\u5206\uff0c\u4e5f\u662f\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5360\u6bd4\u6700\u5927\u7684\u90e8\u5206\u3002\u6295\u8d44\u6210\u672c\u7684\u51c6\u786e\u6027\u662f\u6574\u4e2a\u7ed3\u7b97\u62a5\u544a\u771f\u5b9e\u6027\u7684\u51b3\u5b9a\u6027\u56e0\u7d20\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_khoi_luong_va_don_gia_thuc_te\"><\/span><b>\u5b9e\u9645\u6570\u91cf\u548c\u5355\u4ef7\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u6838\u5458\u5c06\u628a\u5df2\u9a8c\u6536\u7684\u5b9e\u9645\u65bd\u5de5\u91cf\uff08\u6839\u636e\u7ae3\u5de5\u9a8c\u6536\u8bb0\u5f55\uff09\u4e0e\u8bbe\u8ba1\u6587\u4ef6\u548c\u4f30\u7b97\u4e2d\u7684\u65bd\u5de5\u91cf\u8fdb\u884c\u6bd4\u5bf9\u3002\u5982\u6709\u65bd\u5de5\u91cf\u5dee\u5f02\uff0c\u5fc5\u987b\u63d0\u4f9b\u5408\u7406\u7684\u8c03\u6574\u548c\u76f8\u5e94\u7684\u51b3\u5b9a\u3002\u5173\u4e8e\u5355\u4ef7\uff0c\u5ba1\u6838\u5458\u5c06\u6838\u67e5\u5355\u4ef7\u662f\u5426\u6309\u7167\u5408\u540c\u6267\u884c\uff0c\u5e76\u5c06\u5176\u4e0e\u7b7e\u8ba2\u5408\u540c\u65f6\u7684\u5e02\u573a\u5355\u4ef7\u6216\u56fd\u5bb6\u6807\u51c6\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_tu_van\"><\/span><b>\u9879\u76ee\u7ba1\u7406\u6210\u672c\u548c\u54a8\u8be2\u6210\u672c\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e24\u7c7b\u6210\u672c\u901a\u5e38\u6309\u5efa\u7b51\u548c\u8bbe\u5907\u6210\u672c\u7684\u767e\u5206\u6bd4\uff08%\uff09\u8ba1\u7b97\u3002\u5df2\u5b8c\u6210\u9879\u76ee\u7684\u7ed3\u7b97\u5ba1\u8ba1\u5fc5\u987b\u786e\u4fdd\u8be5\u767e\u5206\u6bd4\u4e0d\u8d85\u8fc7\u5efa\u8bbe\u90e8\u73b0\u884c\u6cd5\u5f8b\u6587\u4ef6\uff08\u4f8b\u5982\uff0c\u9879\u76ee\u7ba1\u7406\u6210\u672c\u89c4\u8303\u901a\u544a\uff09\u89c4\u5b9a\u7684\u6700\u9ad8\u9650\u989d\u3002\u4efb\u4f55\u9ad8\u4e8e\u8be5\u9650\u989d\u7684\u5b9e\u9645\u6210\u672c\u5fc5\u987b\u6709\u6709\u6548\u6587\u4ef6\u8bc1\u660e\uff0c\u5e76\u7ecf\u6295\u8d44\u51b3\u7b56\u8005\u6279\u51c6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_toan_lai_vay_va_chi_phi_du_phong\"><\/span><b>\u5229\u606f\u548c\u51c6\u5907\u91d1\u8d39\u7528\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8ba1\u5165\u9879\u76ee\u4ef7\u503c\u7684\u5229\u606f\u5fc5\u987b\u662f\u5728\u5efa\u8bbe\u671f\u95f4\u4ea7\u751f\u7684\u5229\u606f\uff0c\u5e76\u9700\u6709\u94f6\u884c\u5355\u636e\u8bc1\u660e\u3002\u5ba1\u8ba1\u5e08\u5c06\u6839\u636e\u4ef7\u503c\u8bc4\u4f30\u51c6\u5219\uff08VAS\uff09\u6838\u67e5\u5229\u606f\u8d44\u672c\u5316\u7684\u6682\u505c\u65f6\u95f4\uff08\u5373\u8d44\u4ea7\u7ae3\u5de5\u6295\u5165\u4f7f\u7528\u65f6\uff09\u3002\u5e94\u6025\u8d39\u7528\u5fc5\u987b\u6309\u7167\u76f8\u5173\u89c4\u5b9a\u5904\u7406\uff0c\u5269\u4f59\u90e8\u5206\uff08\u5982\u672a\u4f7f\u7528\uff09\u5e94\u4ece\u6700\u7ec8\u6295\u8d44\u8d44\u672c\u4ef7\u503c\u4e2d\u6263\u9664\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_gia_tri_tai_san_hinh_thanh_va_cong_no\"><\/span><b>\u8d44\u4ea7\u4ef7\u503c\u548c\u503a\u52a1\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6838\u5b9e\u6210\u672c\u4e4b\u540e\uff0c\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u7684\u4e0b\u4e00\u6b65\u5de5\u4f5c\u662f\u51c6\u786e\u786e\u5b9a\u8d44\u4ea7\u4ef7\u503c\u548c\u8d1f\u503a\u72b6\u51b5\u3002\u8fd9\u4e00\u6b65\u9aa4\u786e\u4fdd\u8d26\u7c3f\u4e2d\u8bb0\u5f55\u7684\u4ef7\u503c\u5408\u7406\uff0c\u5e76\u4e14\u6240\u6709\u8d22\u52a1\u4e49\u52a1\u90fd\u5f97\u5230\u5145\u5206\u4f53\u73b0\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tri_tai_san_ghi_nhan\"><\/span><b>\u786e\u5b9a\u5df2\u8bb0\u5f55\u8d44\u4ea7\u7684\u4ef7\u503c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5e08\u786e\u5b9a\u6bcf\u4e2a\u5efa\u8bbe\u9879\u76ee\u7684\u6700\u7ec8\u7ed3\u7b97\u4ef7\u503c\uff0c\u786e\u4fdd\u8be5\u603b\u4ef7\u503c\u4e0e\u4f1a\u8ba1\u8d26\u7c3f\u4e2d\u8bb0\u5f55\u7684\u56fa\u5b9a\u8d44\u4ea7\u539f\u59cb\u4ef7\u503c\u4e00\u81f4\u3002\u8fd9\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u907f\u514d\u8d44\u4ea7\u4f1a\u8ba1\u6838\u7b97\u4e2d\u7684\u9519\u8bef\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_cong_no_phai_thu_phai_tra\"><\/span><b>\u6838\u5bf9\u5e94\u6536\u8d26\u6b3e\u548c\u5e94\u4ed8\u8d26\u6b3e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u67e5\u9879\u76ee\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u503a\u52a1\u3002\u68c0\u67e5\u9884\u4ed8\u6b3e\u3001\u5c65\u7ea6\u4fdd\u8bc1\u91d1\u548c\u65bd\u5de5\u8d28\u4fdd\u91d1\u662f\u5426\u5f97\u5230\u59a5\u5584\u76d1\u63a7\u548c\u7ba1\u7406\u3002\u8fd9\u53ef\u4ee5\u786e\u4fdd\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u5168\u9762\u5b8c\u6574\u5730\u53cd\u6620\u6295\u8d44\u65b9\u7684\u8d22\u52a1\u8d23\u4efb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doc_lap_cua_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u5bf9\u2026\u2026\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\u7684\u8fc7\u7a0b <\/b><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9879\u76ee\u7ae3\u5de5\u5ba1\u8ba1\u6d41\u7a0b\u6309\u7167\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u7684\u6b65\u9aa4\u8fdb\u884c\uff0c\u4ee5\u786e\u4fdd\u5ba1\u8ba1\u8d28\u91cf\u3002\u9075\u5b88\u8fd9\u4e9b\u51c6\u5219\u6709\u52a9\u4e8e\u786e\u4fdd\u5ba1\u8ba1\u7ed3\u679c\u7684\u72ec\u7acb\u6027\u3001\u5ba2\u89c2\u6027\u548c\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_chuan_bi_planning\"><\/span><b>\u89c4\u5212\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u6536\u96c6\u6709\u5173\u9879\u76ee\u3001\u6295\u8d44\u65b9\u548c\u603b\u627f\u5305\u5546\u7684\u4fe1\u606f\uff0c\u5e76\u8bc6\u522b\u5173\u952e\u98ce\u9669\uff0c\u7279\u522b\u662f\u8d85\u51fa\u9884\u7b97\u7684\u6210\u672c\u98ce\u9669\u3001\u91cd\u5927\u8c03\u6574\u98ce\u9669\u548c\u7a81\u53d1\u4e8b\u4ef6\u98ce\u9669\u3002\u57fa\u4e8e\u98ce\u9669\u8bc4\u4f30\uff0c\u5ba1\u8ba1\u4eba\u5458\u5c06\u8bbe\u8ba1\u5ba1\u8ba1\u65b9\u6cd5\uff0c\u786e\u5b9a\u6210\u672c\u62bd\u6837\u8303\u56f4\uff0c\u5e76\u5206\u914d\u8d44\u6e90\u3002\u8be6\u7ec6\u7684\u8ba1\u5212\u6709\u52a9\u4e8e\u4f18\u5316\u5df2\u7ae3\u5de5\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u5ba1\u8ba1\u7684\u65f6\u95f4\u548c\u6210\u672c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_execution\"><\/span><b>\u5ba1\u8ba1\u6267\u884c\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u6267\u884c\u57fa\u672c\u5ba1\u8ba1\u7a0b\u5e8f\uff0c\u5305\u62ec\uff1a\u8fd9\u4e9b\u7a0b\u5e8f\u65e8\u5728\u83b7\u53d6\u5145\u5206\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\uff0c\u4e3a\u53d1\u8868\u5ba1\u8ba1\u610f\u89c1\u63d0\u4f9b\u4f9d\u636e\u3002<\/span><\/p>\n<figure id=\"attachment_4082\" aria-describedby=\"caption-attachment-4082\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4082\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng chuy\u00ean s\u00e2u \u0111\u1ea3m b\u1ea3o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-xay-dung-chuyen-sau-dam-bao-1-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4082\" class=\"wp-caption-text\">\u6df1\u5165\u7684\u65bd\u5de5\u5ba1\u6838\u6d41\u7a0b\u786e\u4fdd<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\u6d4b\u8bd5\uff1a\u68c0\u67e5\u6295\u6807\u6d41\u7a0b\u3001\u8d28\u91cf\u7ba1\u7406\u6d41\u7a0b\u3001\u4ea7\u91cf\u7ba1\u7406\u662f\u5426\u7b26\u5408\u56fd\u5bb6\u6cd5\u89c4\u548c\u5408\u540c\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u7a0b\u5e8f\uff1a\u5c06\u5b9e\u9645\u6210\u672c\u4e0e\u4f30\u8ba1\u6210\u672c\u3001\u9884\u7b97\u6210\u672c\u6216\u7c7b\u4f3c\u9879\u76ee\u7684\u6210\u672c\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ec6\u8282\u6d4b\u8bd5\uff1a\u5bf9\u5927\u989d\u4ed8\u6b3e\u5355\u636e\u548c\u91cd\u8981\u9a8c\u6536\u62a5\u544a\u8fdb\u884c\u968f\u673a\u6216\u57fa\u4e8e\u98ce\u9669\u7684\u62bd\u6837\uff0c\u4ee5\u9a8c\u8bc1\u5176\u51c6\u786e\u6027\u3001\u5408\u7406\u6027\u548c\u6709\u6548\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u73b0\u573a\u8c03\u67e5\uff1a\u5ba1\u6838\u5458\u53ef\u4ee5\u8fdb\u884c\u73b0\u573a\u8c03\u67e5\uff08\u5982\u6709\u5fc5\u8981\u4e14\u5141\u8bb8\uff09\uff0c\u4ee5\u4fbf\u76f4\u63a5\u6bd4\u8f83\u6570\u91cf\u548c\u5b8c\u6210\u72b6\u6001\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_ket_thuc_va_bao_cao_reporting\"><\/span><b>\u6536\u5c3e\u548c\u62a5\u544a\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b8c\u6210\u73b0\u573a\u5de5\u4f5c\u548c\u5206\u6790\u540e\uff0c\u5ba1\u8ba1\u5458\u5c06\u6c47\u603b\u7ed3\u679c\u5e76\u64b0\u5199\u5ba1\u8ba1\u62a5\u544a\u3002\u5ba1\u8ba1\u62a5\u544a\u5c06\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u610f\u89c1\uff1a\u65e0\u4fdd\u7559\u610f\u89c1\u3001\u4fdd\u7559\u610f\u89c1\u6216\u65e0\u6cd5\u8868\u793a\u610f\u89c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c47\u603b\u9519\u8bef\u3001\u65e0\u6548\u6216\u8c03\u6574\u540e\u7684\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u5982\u4f55\u5b8c\u6210\u6295\u8d44\u8005\u6587\u4ef6\u7684\u5efa\u8bae\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6295\u8d44\u8005\u4f7f\u7528\u6b64\u62a5\u544a\u5b8c\u6210\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u62a5\u544a\uff0c\u5e76\u63d0\u4ea4\u7ed9\u8bc4\u4f30\u673a\u6784\u5ba1\u6279\u3002\u9879\u76ee\u7ae3\u5de5\u7ed3\u7b97\u5ba1\u8ba1\u90e8\u95e8\u8d1f\u8d23\u5728\u5fc5\u8981\u65f6\u4e0e\u6295\u8d44\u8005\u534f\u8c03\u89e3\u91ca\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_kiem_toan_va_tieu_chi_danh_gia_cho_kiem_toan_quyet_toan_du_an_hoan_thanh\"><\/span><b>\u9009\u62e9\u5ba1\u8ba1\u5355\u4f4d\u548c\u8bc4\u4f30\u6807\u51c6 <\/b><b>\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9009\u62e9\u4e00\u5bb6\u5ba1\u8ba1\u673a\u6784\u5bf9\u7ae3\u5de5\u9879\u76ee\u7684\u6700\u7ec8\u7ed3\u7b97\u8fdb\u884c\u5ba1\u8ba1\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u76f4\u63a5\u5f71\u54cd\u5230\u540e\u7eed\u7ed3\u7b97\u7684\u5408\u6cd5\u6027\u548c\u5ba1\u6279\u6d41\u7a0b\u3002\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\u80fd\u591f\u589e\u5f3a\u6295\u8d44\u8005\u4e0e\u5ba1\u8ba1\u673a\u6784\u5408\u4f5c\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_danh_gia_don_vi_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u5355\u4f4d\u8bc4\u4f30\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u5bb6\u9ad8\u8bc4\u7ea7\u7684\u5ba1\u8ba1\u516c\u53f8\u5e94\u7b26\u5408\u4ee5\u4e0b\u6807\u51c6\uff1a\u8fd9\u4e9b\u662f\u786e\u4fdd\u670d\u52a1\u8d28\u91cf\u548c\u5ba1\u8ba1\u62a5\u544a\u53ef\u63a5\u53d7\u6027\u7684\u5173\u952e\u6807\u51c6\u3002<\/span><\/p>\n<figure id=\"attachment_4080\" aria-describedby=\"caption-attachment-4080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4080\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png\" alt=\"L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 cho ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Lua-chon-don-vi-kiem-toan-va-tieu-chi-danh-gia-cho-kiem-toan-quyet-toan-du-an-hoan-thanh-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4080\" class=\"wp-caption-text\">\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u7684\u5ba1\u8ba1\u5355\u4f4d\u9009\u62e9\u548c\u8bc4\u4f30\u6807\u51c6<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u6280\u672f\uff1a\u4e00\u652f\u7531\u6301\u6709\u6267\u4e1a\u8bc1\u4e66\uff08\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff09\u7684\u5ba1\u8ba1\u5e08\u7ec4\u6210\u7684\u56e2\u961f\uff0c\u5728\u57fa\u7840\u5efa\u8bbe\u9886\u57df\u62e5\u6709\u6df1\u539a\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0c\u5bf9\u89c4\u8303\u3001\u5355\u4ef7\u548c\u9879\u76ee\u7ba1\u7406\u6d41\u7a0b\u6709\u6e05\u6670\u7684\u4e86\u89e3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u9a8c\uff1a\u5728\u5ba1\u6838\u5df2\u5b8c\u6210\u7684 A \u7c7b\u3001B \u7c7b\u9879\u76ee\u6216\u540c\u7b49\u89c4\u6a21\u548c\u590d\u6742\u7a0b\u5ea6\u7684\u9879\u76ee\u7684\u6700\u7ec8\u7ed3\u7b97\u65b9\u9762\u62e5\u6709\u4e30\u5bcc\u7684\u7ecf\u9a8c\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f0\u8a89\uff1a\u5ba1\u8ba1\u90e8\u95e8\u5df2\u83b7\u5f97\u8d22\u653f\u90e8\u7684\u5168\u9762\u8bb8\u53ef\uff0c\u5e76\u88ab\u5ba1\u8ba1\u673a\u6784\uff08\u8d22\u653f\u90e8\u3001\u7a0e\u52a1\u5c40\uff09\u5e7f\u6cdb\u8ba4\u53ef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u9760\uff1a\u786e\u4fdd\u6574\u4e2a\u5de5\u4f5c\u6d41\u7a0b\u7684\u72ec\u7acb\u6027\u3001\u5ba2\u89c2\u6027\u548c\u7edd\u5bf9\u7684\u4fe1\u606f\u4fdd\u5bc6\u6027\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_kiem_toan_doc_lap_va_tham_tra_quyet_toan\"><\/span><b>\u72ec\u7acb\u5ba1\u8ba1\u4e0e\u7ed3\u7b97\u5ba1\u67e5\u7684\u6bd4\u8f83<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4eba\u5c06\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u7684\u72ec\u7acb\u5ba1\u8ba1\u4e0e\u56fd\u5bb6\u673a\u6784\u5f00\u5c55\u7684\u7ed3\u7b97\u5ba1\u67e5\u548c\u6279\u51c6\u5de5\u4f5c\u6df7\u6dc6\u3002\u867d\u7136\u4e24\u8005\u76f8\u5173\uff0c\u4f46\u6027\u8d28\u3001\u76ee\u7684\u548c\u6267\u884c\u5355\u4f4d\u5404\u4e0d\u76f8\u540c\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u72ec\u7acb\u5ba1\u8ba1\u4e0e\u7ed3\u7b97\u5ba1\u67e5\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><b>\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><b>\u72ec\u7acb\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><b>\u7ed3\u7b97\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u6267\u884c\u5355\u5143<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\uff08\u7ecf\u8d22\u653f\u90e8\u8bb8\u53ef\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u4e3b\u7ba1\u56fd\u5bb6\u673a\u6784\uff08\u8d22\u653f\u90e8\u3001\u8d22\u653f\u548c\u89c4\u5212\u90e8\u3001\u9879\u76ee\u7ba1\u7406\u59d4\u5458\u4f1a\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u7684\u6027\u8d28<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u6570\u636e\u7684\u771f\u5b9e\u6027\u548c\u5408\u7406\u6027\uff0c\u5e76\u7ed9\u51fa\u72ec\u7acb\u610f\u89c1\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u3001\u6279\u51c6\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u4ef7\u503c\uff0c\u505a\u51fa\u6700\u7ec8\u51b3\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 99\/2021\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u7b2c 96\/2021\/TT-BTC \u53f7\u901a\u51fd\u7684\u89c4\u5b9a\uff0c\u9879\u76ee\u9700\u8981\u8fdb\u884c\u6b64\u9879\u5de5\u4f5c\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u6240\u6709\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u7684\u9879\u76ee\u90fd\u5fc5\u987b\u9075\u5b88\u6b64\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.1423%;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4ef7\u503c<\/span><\/td>\n<td style=\"text-align: center; width: 41.5832%;\"><span style=\"font-weight: 400;\">\u662f\u7ed3\u7b97\u5ba1\u8ba1\u673a\u6784\u7684\u91cd\u8981\u4f9d\u636e\uff08\u95f4\u63a5\u5f71\u54cd\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 36.473%;\"><span style=\"font-weight: 400;\">\u5bf9\u6295\u8d44\u8d44\u672c\u4ef7\u503c\u7684\u6700\u7ec8\u6cd5\u5f8b\u51b3\u5b9a\uff08\u76f4\u63a5\u5f71\u54cd\uff09\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7ed3\u7b97\u8fdb\u884c\u72ec\u7acb\u5ba1\u8ba1\uff0c\u6709\u52a9\u4e8e\u5ba1\u8ba1\u673a\u6784\u83b7\u5f97\u66f4\u53ef\u9760\u7684\u8bc1\u636e\uff0c\u4ece\u800c\u51cf\u5c11\u5ba1\u8ba1\u65f6\u95f4\u548c\u5de5\u4f5c\u91cf\u3002\u5ba1\u8ba1\u62a5\u544a\u53ef\u4f5c\u4e3a\u91cd\u8981\u7684\u53c2\u8003\u4f9d\u636e\uff0c\u52a0\u5feb\u6700\u7ec8\u5ba1\u6279\u51b3\u7b56\u6d41\u7a0b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u5df2\u7ae3\u5de5\u9879\u76ee\u8fdb\u884c\u6700\u7ec8\u7ed3\u7b97\u5ba1\u8ba1\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u6d41\u7a0b\uff0c\u5b83\u80fd\u786e\u4fdd\u6240\u6709\u5efa\u8bbe\u9879\u76ee\u6295\u8d44\u7684\u900f\u660e\u5ea6\u3001\u5408\u6cd5\u6027\u548c\u6548\u7387\u3002\u8fd9\u9879\u5de5\u4f5c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u80fd\u5728\u7a0e\u52a1\u548c\u5ba1\u8ba1\u673a\u6784\u9762\u524d\u4fdd\u62a4\u6295\u8d44\u8005\u7684\u8d22\u52a1\u5229\u76ca\uff0c\u4ece\u800c\u652f\u6301\u9879\u76ee\u4ece\u6295\u8d44\u5230\u8fd0\u8425\u548c\u7ecf\u8425\u7684\u5e73\u7a33\u8fc7\u6e21\u3002\u51c6\u786e\u786e\u5b9a\u5408\u7406\u6210\u672c\u3001\u5254\u9664\u4e0d\u5408\u7406\u6210\u672c\u4ee5\u53ca\u7edf\u4e00\u6570\u636e\u662f\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u5ba1\u8ba1\u6700\u91cd\u8981\u7684\u76ee\u6807\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u5e76\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5168\u989d\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u6765\u81ea MAN\u2014\u2014\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7f51\u7edc\u3002MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u63d0\u4f9b\u5168\u65b9\u4f4d\u7684\u89e3\u51b3\u65b9\u6848\uff1a\u7a0e\u52a1\u5ba1\u8ba1\u3001\u5efa\u8bbe\u9879\u76ee\u5ba1\u8ba1\u3001\u8d22\u52a1\u62a5\u544a\u548c\u6210\u672c\u7ba1\u7406\u54a8\u8be2\u3002\u6211\u4eec\u5e2e\u52a9\u4f01\u4e1a\u5ba1\u67e5\u548c\u4f18\u5316\u6210\u672c\uff0c\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\uff0c\u5e76\u5728\u4efb\u4f55\u68c0\u67e5\u524d\u5145\u6ee1\u4fe1\u5fc3\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u83b7\u53d6\u6df1\u5165\u7684\u5efa\u8bae\uff0c\u4f53\u9a8c\u4e13\u4e1a\u3001\u51c6\u786e\u3001\u900f\u660e\u7684\u7a0e\u52a1\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u670d\u52a1\u3002<\/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 \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh l\u00e0 b\u01b0\u1edbc then ch\u1ed1t \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y x\u00e1c minh \u0111\u1ed9c l\u1eadp c\u00e1c chi ph\u00ed, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0. Theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, l\u1eadp [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4077","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4077"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4077\/revisions"}],"predecessor-version":[{"id":4083,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4077\/revisions\/4083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4079"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}