{"id":4271,"date":"2025-12-25T01:05:55","date_gmt":"2025-12-25T08:05:55","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4271"},"modified":"2025-12-25T01:05:55","modified_gmt":"2025-12-25T08:05:55","slug":"bao-cao-kiem-toan-xay-dung-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/","title":{"rendered":"\u65bd\u5de5\u5ba1\u6838\u62a5\u544a\uff1a\u5173\u4e8e\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\uff0c\u60a8\u9700\u8981\u4e86\u89e3\u7684\u4e00\u5207\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Cac_hinh_thuc_y_kien_kiem_toan_va_anh_huong_cua_Bao_cao_kiem_toan_xay_dung\" >\u5ba1\u8ba1\u610f\u89c1\u7684\u5f62\u5f0f\u53ca\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u5f71\u54cd\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Y_kien_chap_nhan_toan_phan_Niem_tin_tuyet_doi\" >\u4e00\u81f4\u610f\u89c1\uff1a\u7edd\u5bf9\u4fe1\u5ff5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Y_kien_ngoai_tru_va_cac_rui_ro\" >\u7279\u6b8a\u89c2\u70b9\u548c\u98ce\u9669<\/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\/bao-cao-kiem-toan-xay-dung-toan\/#Y_kien_khong_chap_nhan_va_tu_choi_dua_ra_y_kien\" >\u4e0d\u88ab\u63a5\u53d7\u7684\u89c2\u70b9\u548c\u62d2\u7edd\u53d1\u8868\u89c2\u70b9\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Toi_uu_hoa_chi_phi_va_quan_ly_rui_ro_nho_Bao_cao_kiem_toan_xay_dung\" >\u901a\u8fc7\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4f18\u5316\u6210\u672c\u548c\u7ba1\u7406\u98ce\u9669\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Han_che_that_thoat_lang_phi_von_dau_tu\" >\u6700\u5927\u9650\u5ea6\u51cf\u5c11\u6295\u8d44\u8d44\u91d1\u7684\u635f\u5931\u548c\u6d6a\u8d39\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Co_so_de_xu_ly_cac_ton_dong_ve_tai_chinh_va_ky_thuat\" >\u89e3\u51b3\u60ac\u800c\u672a\u51b3\u7684\u8d22\u52a1\u548c\u6280\u672f\u95ee\u9898\u7684\u57fa\u7840\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Kinh_nghiem_thuc_tien_Nhung_sai_sot_pho_bien_trong_Bao_cao_quyet_toan\" >\u5b9e\u8df5\u7ecf\u9a8c\uff1a\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u4e2d\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Sai_sot_ve_chi_phi_xay_lap\" >\u5efa\u7b51\u6210\u672c\u4f30\u7b97\u4e2d\u7684\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#Sai_sot_ve_ho_so_phap_ly_va_ke_toan\" >\u6cd5\u5f8b\u548c\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u7684\u9519\u8bef\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#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-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan-xay-dung-toan\/#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=\"Bao_cao_kiem_toan_xay_dung_la_gi_Vai_tro_toi_thuong_trong_dau_tu_cong_va_tu\"><\/span><b>\u4ec0\u4e48\u662f\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\uff1f\u5b83\u5728\u516c\u5171\u548c\u79c1\u4eba\u6295\u8d44\u4e2d\u8d77\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u662f\u7ae3\u5de5\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u7684\u5173\u952e\u6587\u4ef6\uff0c\u5c24\u5176\u5bf9\u4e8e\u5927\u578b\u516c\u79c1\u6295\u8d44\u9879\u76ee\u800c\u8a00\u66f4\u662f\u5982\u6b64\u3002\u5b83\u4e0d\u4ec5\u80fd\u786e\u8ba4\u6210\u672c\u548c\u6570\u91cf\u7684\u51c6\u786e\u6027\uff0c\u66f4\u662f\u6700\u7ec8\u7ed3\u7b97\u3001\u9879\u76ee\u79fb\u4ea4\u548c\u8d44\u4ea7\u6e05\u7b97\u7684\u5f3a\u5236\u6027\u6cd5\u5f8b\u4f9d\u636e\u3002\u4e86\u89e3\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u771f\u6b63\u6027\u8d28\u548c\u4f5c\u7528\uff0c\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u63a7\u5236\u98ce\u9669\u5e76\u4f18\u5316\u8d44\u91d1\u5229\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chuan_muc_ve_Bao_cao_kiem_toan_xay_dung\"><\/span><b>\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u6807\u51c6\u5b9a\u4e49<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u62a5\u544a <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-xay-dung-2\/\"><span style=\"font-weight: 400;\">\u65bd\u5de5\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u662f\u7531\u5177\u5907\u8d44\u8d28\u7684\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u5bf9\u5df2\u7ae3\u5de5\u6295\u8d44\u9879\u76ee\u7684\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u8fdb\u884c\u5ba1\u8ba1\u7684\u6700\u7ec8\u6210\u679c\u3002\u672c\u62a5\u544a\u662f\u4e00\u4efd\u9ad8\u5ea6\u4e13\u4e1a\u7684\u786e\u8ba4\u4e66\uff0c\u786e\u4fdd\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u662f\u6309\u7167\u73b0\u884c\u4f1a\u8ba1\u51c6\u5219\u548c\u6cd5\u89c4\u7f16\u5236\u7684\uff0c\u5e76\u7b26\u5408\u6709\u5173\u57fa\u672c\u5efa\u8bbe\u6295\u8d44\u7ba1\u7406\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/p>\n<figure id=\"attachment_4277\" aria-describedby=\"caption-attachment-4277\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4277\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-xay-dung-la-gi_-Vai-tro-toi-thuong-trong-dau-tu-cong-va-tu.jpg\" alt=\"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 g\u00ec_ Vai tr\u00f2 t\u1ed1i th\u01b0\u1ee3ng trong \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 t\u01b0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-xay-dung-la-gi_-Vai-tro-toi-thuong-trong-dau-tu-cong-va-tu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-xay-dung-la-gi_-Vai-tro-toi-thuong-trong-dau-tu-cong-va-tu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-xay-dung-la-gi_-Vai-tro-toi-thuong-trong-dau-tu-cong-va-tu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-xay-dung-la-gi_-Vai-tro-toi-thuong-trong-dau-tu-cong-va-tu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Bao-cao-kiem-toan-xay-dung-la-gi_-Vai-tro-toi-thuong-trong-dau-tu-cong-va-tu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4277\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\uff1f\u5b83\u5728\u516c\u5171\u548c\u79c1\u4eba\u6295\u8d44\u4e2d\u8d77\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807\u662f\u5bf9\u6700\u7ec8\u6210\u672c\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u5408\u7406\u6027\u3001\u5df2\u5b8c\u6210\u5de5\u7a0b\u91cf\u7684\u6709\u6548\u6027\u4ee5\u53ca\u4e0e\u9879\u76ee\u76f8\u5173\u7684\u6cd5\u5f8b\u6587\u4ef6\u7684\u5b8c\u6574\u6027\u63d0\u4f9b\u610f\u89c1\u3002\u4e00\u4efd\u9ad8\u8d28\u91cf\u7684\u65bd\u5de5\u5ba1\u6838\u62a5\u544a\u4e0d\u4ec5\u5173\u6ce8\u6570\u5b57\uff0c\u8fd8\u4f1a\u8bc4\u4f30\u9879\u76ee\u7ba1\u7406\u8fc7\u7a0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Bao_cao_kiem_toan_xay_dung_trong_chu_trinh_du_an\"><\/span><b>\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u5728\u9879\u76ee\u5468\u671f\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6295\u8d44\u9879\u76ee\u7ba1\u7406\u4e2d\uff0c\u7279\u522b\u662f\u5bf9\u4e8e\u5927\u578b\u9879\u76ee\u6216\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u7684\u9879\u76ee\uff0c\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u662f\u9879\u76ee\u6b63\u5f0f\u79fb\u4ea4\u548c\u6295\u5165\u8fd0\u8425\u524d\u7684\u6700\u540e\u4e00\u9053\u201c\u7b5b\u9009\u201d\u73af\u8282\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u91cd\u8981\u7684\u4f5c\u7528\u662f\u4e3a\u6700\u7ec8\u7ed3\u7b97\u7684\u5ba1\u6279\u63d0\u4f9b\u6cd5\u5f8b\u4f9d\u636e\u3002\u6839\u636e\u653f\u5e9c\u7b2c99\/2021\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u4f7f\u7528\u516c\u5171\u6295\u8d44\u8d44\u91d1\u7684\u9879\u76ee\u7684\u7ba1\u7406\u3001\u652f\u4ed8\u548c\u6700\u7ec8\u7ed3\u7b97\uff09\uff0c\u5ba1\u8ba1\u62a5\u544a\u662f\u4e3b\u7ba1\u673a\u5173\u505a\u51fa\u6700\u7ec8\u51b3\u5b9a\u7684\u5fc5\u5907\u6587\u4ef6\u4e4b\u4e00\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u4f18\u5316\u8d44\u91d1\u914d\u7f6e\u3002\u901a\u8fc7\u5ba1\u8ba1\uff0c\u53ef\u4ee5\u53ca\u65f6\u53d1\u73b0\u5e76\u8c03\u6574\u4e0d\u5408\u7406\u7684\u6210\u672c\u3001\u504f\u79bb\u65e2\u5b9a\u6807\u51c6\u6216\u6570\u91cf\u8fc7\u591a\u6216\u8fc7\u5c11\u7b49\u95ee\u9898\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u6d6a\u8d39\u548c\u635f\u5931\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u5728\u9879\u76ee\u5468\u671f\u4e2d\u7684\u4f5c\u7528\u6982\u8ff0\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u89d2\u8272<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5bf9\u9879\u76ee\u7684\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u53ef\u9760\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u6210\u672c\u3001\u6570\u91cf\u548c\u8d44\u91d1\u6765\u6e90\u7684\u51c6\u786e\u6027\u8fdb\u884c\u72ec\u7acb\u6838\u5b9e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u6709\u52a9\u4e8e\u5efa\u7acb\u5ba1\u6279\u673a\u6784\u3001\u6295\u8d44\u8005\u548c\u94f6\u884c\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u4fe1\u4efb\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u5b8c\u6210\u6295\u8d44\u8d44\u91d1\u7ed3\u7b97\u5ba1\u6279\u7a0b\u5e8f\u6240\u9700\u7684\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u9879\u76ee\u7b26\u5408\u7ae3\u5de5\u3001\u79fb\u4ea4\u548c\u8d44\u4ea7\u6838\u7b97\u7684\u8981\u6c42\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6210\u672c\u4f18\u5316<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u627e\u51fa\u4e0d\u5408\u7406\u7684\u6210\u672c\u3001\u4e0d\u6b63\u786e\u7684\u6807\u51c6\u6216\u4e0d\u6b63\u786e\u7684\u5355\u4ef7\uff1b\u63d0\u51fa\u8c03\u6574\u5efa\u8bae\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8282\u7701\u9884\u7b97\uff0c\u63d0\u9ad8\u6295\u8d44\u8d44\u91d1\u5229\u7528\u6548\u7387\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u6cd5\u5f8b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u8ba4\u7b26\u5408\u6709\u5173\u65bd\u5de5\u3001\u6295\u6807\u3001\u4f1a\u8ba1\u548c\u7a0e\u52a1\u65b9\u9762\u7684\u6cd5\u89c4\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u5927\u7a0b\u5ea6\u964d\u4f4e\u672a\u6765\u6cd5\u5f8b\u98ce\u9669\u548c\u884c\u653f\u5904\u7f5a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_Kiem_toan_Xay_dung_va_Kiem_toan_Bao_cao_Tai_chinh\"><\/span><b>\u533a\u5206\u5efa\u7b51\u5ba1\u8ba1\u548c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u4e24\u8005\u90fd\u662f\u72ec\u7acb\u5ba1\u8ba1\uff0c\u4f46\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5728\u8303\u56f4\u3001\u76ee\u6807\u548c\u9002\u7528\u6807\u51c6\u65b9\u9762\u5b58\u5728\u6839\u672c\u5dee\u5f02\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4fa7\u91cd\u4e8e\u6838\u5b9e\u516c\u53f8\u5728\u4f1a\u8ba1\u671f\u95f4\u7684\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u6743\u76ca\u548c\u7ecf\u8425\u6210\u679c\u7684\u51c6\u786e\u6027\u548c\u516c\u5141\u6027\u3002\u9002\u7528\u7684\u51c6\u5219\u662f\u901a\u7528\u5ba1\u8ba1\u51c6\u5219\uff08200-800\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u5219\u53ea\u5173\u6ce8\u4e00\u4e2a\u4e3b\u9898\uff1a\u5df2\u7ae3\u5de5\u9879\u76ee\u7684\u6700\u7ec8\u6295\u8d44\u7ed3\u7b97\u62a5\u544a\u3002\u5176\u91c7\u7528\u7684\u5177\u4f53\u6807\u51c6\u662fVSA 1000\u3002\u5ba1\u8ba1\u8303\u56f4\u975e\u5e38\u5e7f\u6cdb\uff0c\u6db5\u76d6\u6280\u672f\u8981\u7d20\uff08\u6570\u91cf\u3001\u6807\u51c6\uff09\u3001\u8d22\u52a1\u65b9\u9762\uff08\u6210\u672c\u3001\u8d44\u91d1\u6765\u6e90\uff09\u548c\u6cd5\u5f8b\u65b9\u9762\uff08\u62db\u6807\u7a0b\u5e8f\u3001\u5408\u540c\uff09\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_Chuan_muc_ap_dung_cho_Bao_cao_kiem_toan_xay_dung\"><\/span><b>\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u6743\u5a01\u6027\u548c\u53ef\u9760\u6027\uff0c\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u8d8a\u5357\u7684\u6cd5\u5f8b\u5236\u5ea6\u548c\u4f1a\u8ba1\u5ba1\u8ba1\u6807\u51c6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_Kiem_toan_Viet_Nam_VSA_lien_quan\"><\/span><b>\u76f8\u5173\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u89c4\u8303\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7f16\u5236\u7684\u6838\u5fc3\u6807\u51c6\u662f\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u7b2c 1000 \u53f7\uff08VSA 1000\uff09\u2014\u2014\u9879\u76ee\u6700\u7ec8\u8d26\u76ee\u5ba1\u8ba1\u3002<\/span><\/p>\n<figure id=\"attachment_4279\" aria-describedby=\"caption-attachment-4279\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4279\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-ap-dung-cho-Bao-cao-kiem-toan-xay-dung.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 Chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng cho B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-ap-dung-cho-Bao-cao-kiem-toan-xay-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-ap-dung-cho-Bao-cao-kiem-toan-xay-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-ap-dung-cho-Bao-cao-kiem-toan-xay-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-ap-dung-cho-Bao-cao-kiem-toan-xay-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-va-Chuan-muc-ap-dung-cho-Bao-cao-kiem-toan-xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4279\" class=\"wp-caption-text\">\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u6807\u51c6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">VSA 1000 \u660e\u786e\u89c4\u5b9a\u4e86\u5ba1\u8ba1\u76ee\u6807\u3001\u8303\u56f4\u3001\u5ba1\u8ba1\u7a0b\u5e8f\u4ee5\u53ca\u5bf9\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u5ba1\u8ba1\u610f\u89c1\u8981\u6c42\u3002\u9075\u5b88 VSA 1000 \u662f\u5f3a\u5236\u6027\u7684\uff0c\u4ee5\u786e\u4fdd\u6240\u6709\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u90fd\u5177\u6709\u4e00\u81f4\u7684\u8d28\u91cf\u548c\u53ef\u9760\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_Luat_Nghi_dinh_Thong_tu_chi_phoi\"><\/span><b>\u7ba1\u8f96\u6cd5\u5f8b\u3001\u6cd5\u4ee4\u53ca\u901a\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u89c4\u8303\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u6cd5\u5f8b\u4f53\u7cfb\u975e\u5e38\u5e7f\u6cdb\uff0c\u8981\u6c42\u5ba1\u8ba1\u4eba\u5458\u5177\u5907\u591a\u9886\u57df\u7684\u7efc\u5408\u77e5\u8bc6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7\uff1a<\/b><span style=\"font-weight: 400;\"> \u89c4\u5b9a\u4e86\u5ba1\u8ba1\u6267\u4e1a\u6761\u4ef6\u3001\u5ba1\u8ba1\u5e08\u548c\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u7684\u8d23\u4efb\uff0c\u5c24\u5176\u662f\u5728\u5ba1\u8ba1\u662f\u5f3a\u5236\u6027\u7684\u60c5\u51b5\u4e0b\uff08\u7b2c 42 \u6761\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u300a\u5efa\u7b51\u6cd5\u300b\u7b2c50\/2014\/QH13\u53f7\uff08\u4fee\u8ba2\u7248\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u5efa\u7b51\u6295\u8d44\u6210\u672c\u7ba1\u7406\u6761\u4f8b\u548c\u5efa\u7b51\u8d28\u91cf\u7ba1\u7406\u6761\u4f8b\u662f\u6838\u5b9e\u6570\u91cf\u548c\u5355\u4ef7\u5408\u7406\u6027\u7684\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 99\/2021\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> \u672c\u6587\u4ef6\u8be6\u7ec6\u6307\u5bfc\u4e86\u4f7f\u7528\u516c\u5171\u6295\u8d44\u8d44\u91d1\u7684\u9879\u76ee\u7684\u7ba1\u7406\u3001\u652f\u4ed8\u548c\u7ed3\u7b97\u3002\u5b83\u662f\u7f16\u5236\u7ed3\u7b97\u6587\u4ef6\u548c\u6ee1\u8db3\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u8981\u6c42\u7684\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d22\u653f\u90e8\u548c\u5efa\u8bbe\u90e8\u7684\u901a\u544a\uff1a<\/b><span style=\"font-weight: 400;\"> \u5177\u4f53\u800c\u8a00\uff0c\u5b83\u660e\u786e\u4e86\u4f1a\u8ba1\u5236\u5ea6\u3001\u6295\u8d44\u6210\u672c\u7ba1\u7406\u548c\u5355\u4f4d\u4ef7\u683c\u89c4\u8303\u65b9\u9762\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u4f8b\u5982\u5173\u4e8e\u7f16\u5236\u5efa\u8bbe\u9879\u76ee\u4f30\u7b97\u7684\u7b2c 10\/2020\/TT-BTC \u53f7\u901a\u77e5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u5de5\u4f5c\u6587\u4ef6\u4e2d\u51c6\u786e\u5f15\u7528\u8fd9\u4e9b\u6cd5\u5f8b\u6587\u4ef6\u53ef\u4ee5\u589e\u5f3a\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u6743\u5a01\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_Bao_cao_kiem_toan_xay_dung_trong_quan_ly_von_Nha_nuoc\"><\/span><b>\u56fd\u5bb6\u8d44\u672c\u7ba1\u7406\u90e8\u95e8\u5173\u4e8e\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f7f\u7528\u516c\u5171\u6295\u8d44\u8d44\u91d1\u7684\u9879\u76ee\uff0c\u4e3a\u786e\u4fdd\u900f\u660e\u5ea6\u5e76\u9632\u6b62\u635f\u5931\uff0c\u5df2\u52a0\u5f3a\u5bf9\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7b2c\u56db\u5341\u4e8c\u6761\u7b2c\u4e8c\u6b3e\u660e\u786e\u89c4\u5b9a\uff0c\u56fd\u5bb6\u91cd\u70b9\u9879\u76ee\u548c\u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u7684\u7532\u7c7b\u9879\u76ee\uff0c\u5728\u63d0\u4ea4\u4e3b\u7ba1\u673a\u5173\u6700\u7ec8\u5ba1\u6279\u524d\uff0c\u5fc5\u987b\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u89c4\u5b9a\u4e0d\u4ec5\u662f\u4e00\u9879\u7a0b\u5e8f\uff0c\u4e5f\u662f\u4e00\u9879\u5b8f\u89c2\u7ecf\u6d4e\u7ba1\u7406\u5de5\u5177\uff0c\u6709\u52a9\u4e8e\u56fd\u4f1a\u548c\u653f\u5e9c\u6709\u6548\u76d1\u7763\u516c\u5171\u6295\u8d44\u3002\u56e0\u6b64\uff0c\u6807\u51c6\u5316\u7684\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u662f\u9879\u76ee\u5728\u8d22\u52a1\u8d26\u7c3f\u4e0a\u7ed3\u9879\u7684\u5148\u51b3\u6761\u4ef6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_cua_Bao_cao_kiem_toan_xay_dung_Kiem_soat_chi_phi_dau_tu\"><\/span><b>\u5efa\u8bbe\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u5185\u5bb9\uff1a\u63a7\u5236\u6295\u8d44\u6210\u672c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u5185\u5bb9\u4fa7\u91cd\u4e8e\u6838\u5b9e\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u4ef7\u503c\u7684\u6784\u6210\u8981\u7d20\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u5bf9\u6cd5\u5f8b\u6587\u4ef6\u3001\u7ecf\u6d4e\u5408\u540c\u3001\u5de5\u7a0b\u9a8c\u6536\u8bb0\u5f55\u548c\u4f1a\u8ba1\u51ed\u8bc1\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_va_nguon_von\"><\/span><b>\u5ba1\u6838\u6cd5\u5f8b\u6587\u4ef6\u548c\u8d44\u91d1\u6765\u6e90\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u5ba1\u8ba1\u662f\u7f16\u5236\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tinh_day_du_va_hop_phap_cua_ho_so_dau_tu\"><\/span><b>\u6295\u8d44\u6587\u4ef6\u7684\u5b8c\u6574\u6027\u548c\u5408\u6cd5\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u5ba1\u67e5\u5173\u952e\u6587\u4ef6\u7684\u6709\u6548\u6027\uff0c\u4f8b\u5982\u6295\u8d44\u51b3\u7b56\u3001\u65bd\u5de5\u8bb8\u53ef\u8bc1\u3001\u6280\u672f\u8bbe\u8ba1\u6279\u51c6\u51b3\u5b9a\u548c\u62db\u6807\u6587\u4ef6\u3002<\/span><\/p>\n<figure id=\"attachment_4280\" aria-describedby=\"caption-attachment-4280\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4280\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-cot-loi-cua-Bao-cao-kiem-toan-xay-dung_-Kiem-soat-chi-phi-dau-tu.jpg\" alt=\"N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng_ Ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea7u t\u01b0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-cot-loi-cua-Bao-cao-kiem-toan-xay-dung_-Kiem-soat-chi-phi-dau-tu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-cot-loi-cua-Bao-cao-kiem-toan-xay-dung_-Kiem-soat-chi-phi-dau-tu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-cot-loi-cua-Bao-cao-kiem-toan-xay-dung_-Kiem-soat-chi-phi-dau-tu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-cot-loi-cua-Bao-cao-kiem-toan-xay-dung_-Kiem-soat-chi-phi-dau-tu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-cot-loi-cua-Bao-cao-kiem-toan-xay-dung_-Kiem-soat-chi-phi-dau-tu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4280\" class=\"wp-caption-text\">\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u6838\u5fc3\u5185\u5bb9\uff1a\u6295\u8d44\u6210\u672c\u63a7\u5236<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u8fd9\u4e9b\u6587\u4ef6\u4e0d\u5b8c\u6574\u6216\u8fdd\u53cd\u6cd5\u5f8b\uff08\u4f8b\u5982\uff0c\u5728\u505a\u51fa\u6295\u8d44\u51b3\u5b9a\u4e4b\u524d\u8fdb\u884c\uff09\uff0c\u5219\u6574\u4e2a\u9879\u76ee\u53ef\u80fd\u88ab\u89c6\u4e3a\u975e\u6cd5\uff0c\u4e25\u91cd\u5f71\u54cd\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_co_cau_va_tinh_hop_le_cua_nguon_von\"><\/span><b>\u68c0\u67e5\u8d44\u91d1\u6765\u6e90\u7684\u7ed3\u6784\u548c\u5408\u6cd5\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u786e\u5b9a\u9879\u76ee\u7b79\u96c6\u548c\u4f7f\u7528\u7684\u603b\u8d44\u91d1\uff0c\u5305\u62ec\u9884\u7b97\u8d44\u91d1\u3001\u8d37\u6b3e\u548c\u81ea\u6709\u8d44\u91d1\u3002\u6b64\u9879\u6838\u67e5\u65e8\u5728\u786e\u4fdd\u8d44\u91d1\u6309\u7167\u300a\u516c\u5171\u6295\u8d44\u6cd5\u300b\u7684\u89c4\u5b9a\u8bb0\u5f55\u5e76\u7528\u4e8e\u65e2\u5b9a\u7528\u9014\uff0c\u4e0d\u5b58\u5728\u4efb\u4f55\u5dee\u9519\u6216\u975e\u6cd5\u632a\u7528\u8d44\u91d1\u7684\u60c5\u51b5\u3002\u8fd9\u662f\u5224\u65ad\u5efa\u8bbe\u9879\u76ee\u5ba1\u8ba1\u62a5\u544a\u6709\u6548\u6027\u7684\u5173\u952e\u56e0\u7d20\u3002<\/span><\/p>\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\u7f16\u5236\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u8fc7\u7a0b\u4e2d\u6700\u6838\u5fc3\u3001\u6700\u8017\u65f6\u7684\u90e8\u5206\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_xay_lap_va_thiet_bi_Gia_tri_khoi_luong_don_gia\"><\/span><b>\u65bd\u5de5\u548c\u8bbe\u5907\u6210\u672c\uff08\u4ef7\u503c\u3001\u6570\u91cf\u3001\u5355\u4ef7\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u6267\u884c\u8be6\u7ec6\u7684\u6838\u5bf9\u7a0b\u5e8f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u68c0\u67e5\u91cd\u91cf\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u5b9e\u9645\u9a8c\u6536\u6570\u91cf\u4e0e\u5408\u540c\u548c\u8bbe\u8ba1\u6587\u4ef6\u4e2d\u89c4\u5b9a\u7684\u6570\u91cf\u8fdb\u884c\u6bd4\u8f83\u3002\u8fd9\u901a\u5e38\u9700\u8981\u5ba1\u6838\u5458\u8fdb\u884c\u73b0\u573a\u52d8\u6d4b\u6216\u5ba1\u67e5\u7ae3\u5de5\u56fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u67e5\u770b\u5355\u4ef7\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u5408\u540c\u4e2d\u91c7\u7528\u7684\u5355\u4ef7\u4e0e\u56fd\u5bb6\u673a\u6784\u53d1\u5e03\u7684\u89c4\u8303\u4f53\u7cfb\u548c\u5efa\u7b51\u5355\u4ef7\uff08\u4f8b\u5982\uff0c\u5efa\u8bbe\u90e8\u53d1\u5e03\u7684\u300a\u5efa\u7b51\u89c4\u8303\u901a\u77e5\u300b\uff09\u8fdb\u884c\u6bd4\u8f83\u3002\u5355\u4ef7\u5dee\u5f02\u662f\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u4e2d\u5e38\u89c1\u7684\u6392\u9664\u539f\u56e0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u68c0\u67e5\u6570\u503c\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u5df2\u63a5\u53d7\u7684\u6570\u91cf\u4e58\u4ee5\u5408\u7406\u7684\u5355\u4ef7\uff0c\u5373\u53ef\u786e\u5b9a\u5f85\u7ed3\u7b97\u7684\u5408\u540c\u603b\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u7ecf\u5ba1\u8ba1\u7684\u6295\u8d44\u6210\u672c\u6c47\u603b<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 13.0261%;\"><b>\u8d39\u7528<\/b><\/td>\n<td style=\"text-align: center; width: 41.2826%;\"><b>\u5173\u952e\u5ba1\u8ba1\u8981\u7d20<\/b><\/td>\n<td style=\"text-align: center; width: 44.7896%;\"><b>\u5e38\u89c1\u98ce\u9669<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.0261%;\"><span style=\"font-weight: 400;\">\u5efa\u9020<\/span><\/td>\n<td style=\"text-align: center; width: 41.2826%;\"><span style=\"font-weight: 400;\">\u6750\u6599\u3001\u4eba\u5de5\u548c\u5efa\u7b51\u673a\u68b0\u7684\u5b9e\u9645\u6570\u91cf\u548c\u5355\u4ef7\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\u9ad8\u4f30\u6570\u91cf\u3001\u91c7\u7528\u9519\u8bef\u6807\u51c6\u3001\u4ee5\u53ca\u5728\u9519\u8bef\u7684\u65f6\u95f4\u516c\u5e03\u4ef7\u683c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.0261%;\"><span style=\"font-weight: 400;\">\u8bbe\u5907<\/span><\/td>\n<td style=\"text-align: center; width: 41.2826%;\"><span style=\"font-weight: 400;\">\u8bbe\u5907\u517c\u5bb9\u6027\u3001\u8fdb\u53e3\u4ef7\u683c\uff08\u5982\u6709\uff09\u3001\u5b89\u88c5\u6210\u672c\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 44.7896%;\"><span style=\"font-weight: 400;\">\u8be5\u8bbe\u5907\u672a\u4f7f\u7528\u8fc7\uff0c\u8d2d\u4e70\u4ef7\u683c\u9ad8\u4e8e\u5e02\u573a\u4ef7\u683c\uff0c\u4e14\u7f3a\u5c11\u8fdb\u53e3\u6587\u4ef6\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u51c6\u786e\u6838\u5b9e\u65bd\u5de5\u6210\u672c\u6570\u503c\u662f\u786e\u4fdd\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u5408\u7406\u6027\u7684\u5173\u952e\u56e0\u7d20\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chi_phi_quan_ly_du_an_chi_phi_tu_van_va_chi_phi_khac\"><\/span><b>\u9879\u76ee\u7ba1\u7406\u8d39\u3001\u54a8\u8be2\u8d39\u53ca\u5176\u4ed6\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u5e08\u786e\u5b9a\u8fd9\u4e9b\u6210\u672c\u662f\u6309\u767e\u5206\u6bd4\uff08\u6807\u51c6\u8d39\u7387\uff09\u8ba1\u7b97\u8fd8\u662f\u6309\u603b\u4ef7\u5408\u540c\u8ba1\u7b97\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9879\u76ee\u7ba1\u7406\u6210\u672c\uff1a<\/b><span style=\"font-weight: 400;\"> \u8ba1\u7b97\u5fc5\u987b\u4ee5\u5efa\u8bbe\u90e8\u89c4\u5b9a\u7684\u6807\u51c6\u8d39\u7387\u6216\u5df2\u7b7e\u7f72\u5408\u540c\u4e2d\u89c4\u5b9a\u7684\u8d39\u7387\u4e3a\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u54a8\u8be2\u8d39\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u5305\u62ec\u52d8\u6d4b\u3001\u8bbe\u8ba1\u548c\u76d1\u7406\u3002\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5ba1\u67e5\u5408\u540c\u3001\u670d\u52a1\u9a8c\u6536\u62a5\u544a\uff0c\u5e76\u5c06\u5176\u4e0e\u6709\u5173\u5efa\u7b51\u54a8\u8be2\u8d39\u7684\u6cd5\u89c4\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5176\u4ed6\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u5305\u62ec\u8d37\u6b3e\u5229\u606f\u3001\u571f\u5730\u8865\u507f\u8d39\u7528\u548c\u642c\u8fc1\u8d39\u7528\u3002\u5ba1\u8ba1\u5458\u4f1a\u68c0\u67e5\u53d1\u7968\u548c\u539f\u59cb\u6587\u4ef6\u7684\u5b8c\u6574\u6027\uff0c\u5e76\u5c06\u5176\u4e0e\u6709\u5173\u6295\u8d44\u8d44\u672c\u4e2d\u5141\u8bb8\u8ba1\u5165\u7684\u8d39\u7528\u7684\u89c4\u5b9a\u8fdb\u884c\u6bd4\u5bf9\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6210\u672c\u4f30\u7b97\u7684\u51c6\u786e\u6027\u8fdb\u4e00\u6b65\u589e\u5f3a\u4e86\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u53ef\u4fe1\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cong_no_va_tai_san_ban_giao\"><\/span><b>\u5bf9\u79fb\u4ea4\u671f\u95f4\u7684\u8d1f\u503a\u548c\u8d44\u4ea7\u8fdb\u884c\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u90e8\u5206\u786e\u4fdd\u6240\u6709\u4ea4\u6613\u5747\u5df2\u6b63\u786e\u8bb0\u5f55\uff0c\u5e76\u4e14\u7531\u6b64\u4ea7\u751f\u7684\u8d44\u4ea7\u5df2\u5f97\u5230\u51c6\u786e\u4f30\u503c\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_chieu_cong_no_phai_thu_phai_tra\"><\/span><b>\u6838\u5bf9\u5e94\u6536\u8d26\u6b3e\u548c\u5e94\u4ed8\u8d26\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5bf9\u627f\u5305\u5546\u3001\u4f9b\u5e94\u5546\u548c\u5176\u4ed6\u76f8\u5173\u65b9\u7684\u5e94\u4ed8\u8d26\u6b3e\u8fdb\u884c\u6838\u5bf9\u3002\u76ee\u7684\u662f\u786e\u8ba4\u672a\u507f\u503a\u52a1\u7684\u5b8c\u6574\u6027\u548c\u51c6\u786e\u6027\uff0c\u5e76\u786e\u4fdd\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4e2d\u4e0d\u9057\u6f0f\u4efb\u4f55\u6f5c\u5728\u503a\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u786e\u8ba4\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u5728\u9879\u76ee\u7ed3\u675f\u524d\u89e3\u51b3\u6240\u6709\u7ecf\u6d4e\u5173\u7cfb\uff0c\u907f\u514d\u672a\u6765\u53d1\u751f\u7ea0\u7eb7\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tri_tai_san_hinh_thanh_sau_dau_tu\"><\/span><b>\u786e\u5b9a\u6295\u8d44\u540e\u5f62\u6210\u7684\u8d44\u4ea7\u4ef7\u503c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u7ecf\u5ba1\u8ba1\u7684\u7ed3\u7b97\u4ef7\u503c\u662f\u4f01\u4e1a\u56fa\u5b9a\u8d44\u4ea7\u589e\u52a0\u4f1a\u8ba1\u5904\u7406\u7684\u57fa\u7840\u3002\u5ba1\u8ba1\u62a5\u544a\u786e\u8ba4\u4e86\u8be5\u56fa\u5b9a\u8d44\u4ea7\u4ef7\u503c\uff0c\u76f4\u63a5\u5f71\u54cd\u540e\u7eed\u591a\u5e74\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u6298\u65e7\u548c\u5408\u7406\u8d39\u7528\u7684\u8ba1\u7b97\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u7ed3\u7b97\u4ef7\u503c\u65f6\u51fa\u73b0\u7684\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u6298\u65e7\u8fc7\u5ea6\u6216\u6298\u65e7\u4e0d\u8db3\uff0c\u4ece\u800c\u9020\u6210\u5229\u6da6\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u65b9\u9762\u7684\u91cd\u5927\u5dee\u5f02\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_va_phat_hanh_Bao_cao_kiem_toan_xay_dung_chuyen_nghiep\"><\/span><b>\u7f16\u5236\u548c\u51fa\u5177\u4e13\u4e1a\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u7684\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u7f16\u5236\u9075\u5faa\u4e25\u683c\u7684\u6d41\u7a0b\uff0c\u4ee5 VSA 1000 \u548c\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u4e3a\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_kiem_toan_Ky_hop_dong_lap_ke_hoach\"><\/span><b>\u5ba1\u8ba1\u51c6\u5907\u9636\u6bb5\uff08\u5408\u540c\u7b7e\u8ba2\u3001\u8ba1\u5212\u5236\u5b9a\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7528\u6237\u8bc4\u4ef7\uff1a<\/b><span style=\"font-weight: 400;\"> \u5ba1\u8ba1\u516c\u53f8\u8bc4\u4f30\u9879\u76ee\u7684\u5ba1\u8ba1\u98ce\u9669\uff08\u590d\u6742\u7a0b\u5ea6\u3001\u6295\u8d44\u8005\u7684\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u3001\u9879\u76ee\u7684\u6cd5\u5f8b\u65b9\u9762\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b7e\u7f72\u5408\u540c\uff1a<\/b><span style=\"font-weight: 400;\"> \u53cc\u65b9\u5c31\u5ba1\u8ba1\u7684\u76ee\u6807\u3001\u8303\u56f4\u3001\u65f6\u95f4\u5b89\u6392\u548c\u8d39\u7528\u8fbe\u6210\u4e00\u81f4\u3002\u5ba1\u8ba1\u8303\u56f4\u5fc5\u987b\u6db5\u76d6VSA 1000\u6807\u51c6\u89c4\u5b9a\u7684\u6240\u6709\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u8981\u7d20\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u8ba1\u8ba1\u5212\uff1a<\/b><span style=\"font-weight: 400;\"> \u5236\u5b9a\u5ba1\u8ba1\u7b56\u7565\uff0c\u786e\u5b9a\u91cd\u8981\u6027\u6c34\u5e73\uff0c\u5e76\u5206\u914d\u8d44\u6e90\u3002\u8be5\u8ba1\u5212\u5c06\u6839\u636e\u521d\u6b65\u98ce\u9669\u8bc4\u4f30\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_Thu_thap_bang_chung_doi_chieu\"><\/span><b>\u5ba1\u8ba1\u6267\u884c\u9636\u6bb5\uff08\u8bc1\u636e\u6536\u96c6\u3001\u6838\u5b9e\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6b64\u9636\u6bb5\u5305\u62ec\u6536\u96c6\u5145\u5206\u3001\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\uff0c\u4ee5\u6784\u6210\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u57fa\u7840\u7684\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7cfb\u7edf\u68c0\u67e5\uff1a<\/b><span style=\"font-weight: 400;\"> \u8bc4\u4f30\u5ba2\u6237\u7684\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u548c\u9879\u76ee\u7ba1\u7406\u6d41\u7a0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5206\u6790\u7a0b\u5e8f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u5b9e\u9645\u6210\u672c\u4e0e\u4f30\u7b97\u503c\u3001\u6807\u51c6\u4ee5\u53ca\u7c7b\u4f3c\u9879\u76ee\u7684\u5386\u53f2\u6570\u636e\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8be6\u7ec6\u6b65\u9aa4\uff1a<\/b><span style=\"font-weight: 400;\"> \u6838\u5b9e\u539f\u59cb\u6587\u4ef6\uff0c\u6bd4\u5bf9\u9a8c\u6536\u62a5\u544a\uff0c\u8fdb\u884c\u5b9e\u7269\u76d8\u70b9\uff08\u5982\u6709\u5fc5\u8981\uff09\uff0c\u5e76\u5bc4\u9001\u503a\u52a1\u786e\u8ba4\u51fd\u3002\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u7279\u522b\u6ce8\u610f\u7ed3\u7b97\u6587\u4ef6\u7684\u4e00\u81f4\u6027\u548c\u5408\u6cd5\u6027\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_ket_thuc_Lap_du_thao_phat_hanh_Bao_cao_kiem_toan_xay_dung_chinh_thuc\"><\/span><b>\u6700\u540e\u9636\u6bb5\uff08\u8d77\u8349\u5e76\u53d1\u5e03\u6b63\u5f0f\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7ed3\u679c\u603b\u7ed3\uff1a<\/b><span style=\"font-weight: 400;\"> \u5df2\u786e\u5b9a\u6240\u6709\u8c03\u67e5\u7ed3\u679c\u3001\u9519\u8bef\u548c\u66f4\u6b63\u4e8b\u9879\u3002\u9519\u8bef\u7a0b\u5ea6\u5df2\u91cf\u5316\uff0c\u5e76\u4e0e\u65e2\u5b9a\u7684\u91cd\u8981\u6027\u6c34\u5e73\u8fdb\u884c\u4e86\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d77\u8349\uff1a<\/b><span style=\"font-weight: 400;\"> \u51c6\u5907\u4e00\u4efd\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u8349\u7a3f\uff0c\u5e76\u63d0\u4ea4\u7ed9\u6295\u8d44\u65b9\u8463\u4e8b\u4f1a\u8ba8\u8bba\u548c\u53cd\u9988\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b98\u65b9\u62a5\u544a\u53d1\u5e03\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u89e3\u51b3\u6240\u6709\u672a\u51b3\u95ee\u9898\u540e\uff0c\u5ba1\u8ba1\u5e08\u6b63\u5f0f\u51fa\u5177\u5ba1\u8ba1\u610f\u89c1\uff0c\u5e76\u53d1\u5e03\u5e26\u6709\u6709\u6548\u7b7e\u540d\u548c\u5370\u7ae0\u7684\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e00\u4e25\u683c\u7684\u6d41\u7a0b\u786e\u4fdd\u4e86\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u72ec\u7acb\u6027\u3001\u5ba2\u89c2\u6027\u548c\u4e13\u4e1a\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_y_kien_kiem_toan_va_anh_huong_cua_Bao_cao_kiem_toan_xay_dung\"><\/span><b>\u5ba1\u8ba1\u610f\u89c1\u7684\u5f62\u5f0f\u53ca\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u5f71\u54cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4e2d\uff0c\u5ba1\u8ba1\u5e08\u7684\u610f\u89c1\u6700\u4e3a\u91cd\u8981\uff0c\u5b83\u51b3\u5b9a\u7740\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u5ba1\u6279\u3002\u6839\u636eVSA 1000\u7684\u89c4\u5b9a\uff0c\u5ba1\u8ba1\u5e08\u7684\u610f\u89c1\u4e3b\u8981\u5206\u4e3a\u56db\u79cd\u7c7b\u578b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_chap_nhan_toan_phan_Niem_tin_tuyet_doi\"><\/span><b>\u4e00\u81f4\u610f\u89c1\uff1a\u7edd\u5bf9\u4fe1\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u5ba1\u8ba1\u5e08\u8ba4\u5b9a\u6700\u7ec8\u9879\u76ee\u62a5\u544a\u516c\u5141\u5408\u7406\u5730\u53cd\u6620\u4e86\u9879\u76ee\u7684\u4e3b\u8981\u65b9\u9762\u65f6\uff0c\u5373\u53ef\u51fa\u5177\u65e0\u4fdd\u7559\u610f\u89c1\u3002\u8fd9\u610f\u5473\u7740\u6210\u672c\u3001\u6570\u91cf\u548c\u8d44\u91d1\u6765\u6e90\u5747\u7b26\u5408\u4f1a\u8ba1\u51c6\u5219\u548c\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u7406\u60f3\u7684\u7ed3\u679c\uff0c\u5b83\u80fd\u8ba9\u7ed3\u7b97\u5ba1\u6279\u673a\u6784\u548c\u76f8\u5173\u5404\u65b9\u5b8c\u5168\u653e\u5fc3\uff0c\u5e76\u6709\u52a9\u4e8e\u9879\u76ee\u5feb\u901f\u6536\u5c3e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_ngoai_tru_va_cac_rui_ro\"><\/span><b>\u7279\u6b8a\u89c2\u70b9\u548c\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u5ba1\u8ba1\u5e08\u53d1\u73b0\u91cd\u5927\u4f46\u4e0d\u6269\u6563\u7684\u9519\u62a5\uff0c\u6216\u8005\u5ba1\u8ba1\u8303\u56f4\u6709\u9650\u65f6\uff0c\u4f1a\u51fa\u5177\u4fdd\u7559\u610f\u89c1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1a\u5ba1\u8ba1\u4eba\u5458\u53d1\u73b0\u65bd\u5de5\u6210\u672c\u5408\u7406\uff0c\u4f46\u6839\u636e\u7b2c10\/2020\/TT-BTC\u53f7\u901a\u77e5\uff0c\u76d1\u7406\u8d39\u548c\u54a8\u8be2\u8d39\u7684\u8ba1\u7b97\u6709\u8bef\u3002\u6b64\u9879\u4f8b\u5916\u60c5\u51b5\u5c06\u5728\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4e2d\u660e\u786e\u8bf4\u660e\uff0c\u5e76\u8981\u6c42\u6295\u8d44\u65b9\u5728\u6279\u51c6\u524d\u8c03\u6574\u8be5\u90e8\u5206\u6210\u672c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_kien_khong_chap_nhan_va_tu_choi_dua_ra_y_kien\"><\/span><b>\u4e0d\u88ab\u63a5\u53d7\u7684\u89c2\u70b9\u548c\u62d2\u7edd\u53d1\u8868\u89c2\u70b9\u3002<\/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;\">\u5f53\u53d1\u73b0\u9519\u8bef\u6027\u8d28\u91cd\u5927\u4e14\u5f71\u54cd\u8303\u56f4\u5e7f\u6cdb\uff0c\u8db3\u4ee5\u5f71\u54cd\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u7684\u6574\u4f53\u5b8c\u6574\u6027\u65f6\uff0c\u5c31\u4f1a\u51fa\u5177\u5426\u5b9a\u610f\u89c1\u3002\u4f8b\u5982\uff0c\u5ba2\u6237\u672a\u80fd\u9075\u5b88\u6295\u6807\u89c4\u5b9a\uff0c\u5bfc\u81f4\u6574\u4e2a\u5408\u540c\u91d1\u989d\u8fdd\u6cd5\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5e26\u6709\u6b64\u7c7b\u610f\u89c1\u7684\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4f1a\u5bfc\u81f4\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u88ab\u9a73\u56de\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u6cd5\u8868\u793a\u610f\u89c1\uff1a\u5f53\u5ba1\u8ba1\u5e08\u65e0\u6cd5\u83b7\u53d6\u5145\u5206\u3001\u9002\u5f53\u7684\u5ba1\u8ba1\u8bc1\u636e\u4ee5\u5f62\u6210\u5ba1\u8ba1\u610f\u89c1\u65f6\uff0c\u5c31\u4f1a\u51fa\u73b0\u8fd9\u79cd\u60c5\u51b5\u3002\u8fd9\u53ef\u80fd\u662f\u7531\u4e8e\u91cd\u5927\u8bb0\u5f55\u4e22\u5931\u3001\u65e0\u6cd5\u6838\u5bf9\u5e94\u4ed8\u8d26\u6b3e\u6216\u5ba1\u8ba1\u8303\u56f4\u53d7\u9650\u9020\u6210\u7684\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u8d1f\u9762\u8bc4\u4ef7\u90fd\u662f\u91cd\u8981\u7684\u8b66\u793a\u4fe1\u53f7\uff0c\u8868\u660e\u8be5\u9879\u76ee\u5b58\u5728\u5f88\u9ad8\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chi_phi_va_quan_ly_rui_ro_nho_Bao_cao_kiem_toan_xay_dung\"><\/span><b>\u901a\u8fc7\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4f18\u5316\u6210\u672c\u548c\u7ba1\u7406\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u7684\u5b9e\u9645\u4ef7\u503c\u4e0d\u4ec5\u5728\u4e8e\u5b8c\u6210\u7a0b\u5e8f\uff0c\u8fd8\u5728\u4e8e\u5b83\u662f\u7ba1\u7406\u9879\u76ee\u8d22\u52a1\u548c\u98ce\u9669\u7684\u6709\u6548\u5de5\u5177\u3002<\/span><\/p>\n<figure id=\"attachment_4281\" aria-describedby=\"caption-attachment-4281\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4281\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Toi-uu-hoa-chi-phi-va-quan-ly-rui-ro-nho-Bao-cao-kiem-toan-xay-dung.jpg\" alt=\"T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro nh\u1edd B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Toi-uu-hoa-chi-phi-va-quan-ly-rui-ro-nho-Bao-cao-kiem-toan-xay-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Toi-uu-hoa-chi-phi-va-quan-ly-rui-ro-nho-Bao-cao-kiem-toan-xay-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Toi-uu-hoa-chi-phi-va-quan-ly-rui-ro-nho-Bao-cao-kiem-toan-xay-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Toi-uu-hoa-chi-phi-va-quan-ly-rui-ro-nho-Bao-cao-kiem-toan-xay-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Toi-uu-hoa-chi-phi-va-quan-ly-rui-ro-nho-Bao-cao-kiem-toan-xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4281\" class=\"wp-caption-text\">\u901a\u8fc7\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4f18\u5316\u6210\u672c\u548c\u7ba1\u7406\u98ce\u9669\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_that_thoat_lang_phi_von_dau_tu\"><\/span><b>\u6700\u5927\u9650\u5ea6\u51cf\u5c11\u6295\u8d44\u8d44\u91d1\u7684\u635f\u5931\u548c\u6d6a\u8d39\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u51ed\u501f\u5176\u5728\u6807\u51c6\u3001\u5355\u4ef7\u548c\u62db\u6807\u7a0b\u5e8f\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u548c\u4e13\u4e1a\u77e5\u8bc6\uff0c\u53ef\u4ee5\u8bc6\u522b\u51fa\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8ba1\u7b97\u8d85\u91cd\u90e8\u5206\uff1a<\/b><span style=\"font-weight: 400;\"> \u9a8c\u6536\u62a5\u544a\u4e2d\u8bb0\u5f55\u7684\u5de5\u4f5c\u91cf\u9ad8\u4e8e\u5b9e\u9645\u5b8c\u6210\u7684\u5de5\u4f5c\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5355\u4ef7\u9519\u8bef\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f7f\u7528\u4e0e\u65bd\u5de5\u65f6\u95f4\u6216\u5730\u70b9\u4e0d\u76f8\u7b26\u7684\u5355\u4ef7\u4f1a\u5bfc\u81f4\u4e0d\u5408\u7406\u7684\u6210\u672c\u8d85\u652f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u5408\u7406\u7684\u8d39\u7528\uff1a<\/b><span style=\"font-weight: 400;\"> \u54a8\u8be2\u8d39\u548c\u5176\u4ed6\u8d39\u7528\u5747\u5df2\u8bb0\u5f55\uff0c\u4f46\u7f3a\u4e4f\u5b8c\u6574\u7684\u8bc1\u660e\u6587\u4ef6\uff0c\u6216\u8005\u4e0e\u9879\u76ee\u6ca1\u6709\u76f4\u63a5\u5173\u7cfb\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8bc6\u522b\u5e76\u6d88\u9664\u8fd9\u4e9b\u4e0d\u5408\u7406\u7684\u6210\u672c\uff08\u5982\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4e2d\u660e\u786e\u663e\u793a\u7684\u90a3\u6837\uff09\u6709\u52a9\u4e8e\u786e\u4fdd\u516c\u53f8\u9884\u7b97\u6216\u8d44\u91d1\u4ee5\u6700\u6709\u6548\u3001\u6700\u7ecf\u6d4e\u7684\u65b9\u5f0f\u4f7f\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_de_xu_ly_cac_ton_dong_ve_tai_chinh_va_ky_thuat\"><\/span><b>\u89e3\u51b3\u60ac\u800c\u672a\u51b3\u7684\u8d22\u52a1\u548c\u6280\u672f\u95ee\u9898\u7684\u57fa\u7840\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4f1a\u5c31\u5982\u4f55\u89e3\u51b3\u672a\u51b3\u95ee\u9898\u63d0\u4f9b\u8be6\u7ec6\u7684\u5efa\u8bae\u3002\u4f8b\u5982\uff0c\u5982\u679c\u5ba1\u8ba1\u53d1\u73b0\u5229\u606f\u8d39\u7528\u672a\u6309\u7167\u76f8\u5173\u89c4\u5b9a\uff08\u300a\u8d44\u672c\u7ba1\u7406\u901a\u77e5\u300b\uff09\u6b63\u786e\u8ba1\u7b97\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5efa\u8bae\u8fdb\u884c\u8c03\u6574\u4ee5\u786e\u4fdd\u5408\u89c4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f7f\u7528 ODA \u6216\u5916\u56fd\u6295\u8d44\u8d44\u91d1\u7684\u9879\u76ee\uff0c\u6309\u7167\u8d8a\u5357\u6216\u56fd\u9645\u6807\u51c6\uff08\u5982 ISA 800\uff09\u7f16\u5236\u7684\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u662f\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u4ee5\u8bc1\u660e\u8d44\u91d1\u5df2\u6309\u627f\u8bfa\u5f97\u5230\u6b63\u786e\u4f7f\u7528\uff0c\u5e76\u7ef4\u6301\u53ef\u9760\u7684\u5408\u4f5c\u4f19\u4f34\u5173\u7cfb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kinh_nghiem_thuc_tien_Nhung_sai_sot_pho_bien_trong_Bao_cao_quyet_toan\"><\/span><b>\u5b9e\u8df5\u7ecf\u9a8c\uff1a\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u4e2d\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u5ba1\u8ba1\u516c\u53f8\u7ecf\u5e38\u53d1\u73b0\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u4e2d\u5b58\u5728\u53cd\u590d\u51fa\u73b0\u7684\u9519\u8bef\uff0c\u5bfc\u81f4\u5bf9\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u8fdb\u884c\u91cd\u5927\u8c03\u6574\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_ve_chi_phi_xay_lap\"><\/span><b>\u5efa\u7b51\u6210\u672c\u4f30\u7b97\u4e2d\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53cc\u91cd\u8d39\u7528\u8ba1\u7b97\uff1a<\/b><span style=\"font-weight: 400;\"> \u5c06\u610f\u5916\u635f\u5931\u8ba1\u5165\u6700\u7ec8\u7ed3\u7b97\u91d1\u989d\uff0c\u6216\u8005\u91cd\u590d\u8ba1\u7b97\u5efa\u7b51\u4fdd\u9669\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6807\u51c6\u5e94\u7528\u4e0d\u5f53\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f7f\u7528\u8fc7\u65f6\u7684\u89c4\u8303\u6216\u5e94\u7528\u4e0d\u9002\u5408\u5b9e\u9645\u65bd\u5de5\u6761\u4ef6\u7684\u89c4\u8303\uff08\u4f8b\u5982\uff0c\u5c06\u4f4e\u5730\u5de5\u7a0b\u89c4\u8303\u5e94\u7528\u4e8e\u5c71\u533a\u5de5\u7a0b\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5408\u540c\u6761\u6b3e\u4e0d\u660e\u786e\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0e\u627f\u5305\u5546\u7b7e\u8ba2\u7684\u5408\u540c\u6ca1\u6709\u660e\u786e\u89c4\u5b9a\u4ef7\u683c\u8c03\u6574\u65b9\u5f0f\uff0c\u5bfc\u81f4\u627f\u5305\u5546\u6536\u53d6\u4e86\u8fc7\u9ad8\u7684\u4ef7\u683c\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_ve_ho_so_phap_ly_va_ke_toan\"><\/span><b>\u6cd5\u5f8b\u548c\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7f3a\u4e4f\u5ba1\u6279\u51b3\u5b9a\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u6295\u8d44\u51b3\u5b9a\u6216\u9879\u76ee\u8c03\u6574\u51b3\u5b9a\u65e5\u671f\u4e4b\u524d\u53d1\u751f\u7684\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u65e0\u6548\u6587\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u7f3a\u5c11\u5b8c\u6574\u4fe1\u606f\u6216\u4e0d\u7b26\u5408\u73b0\u884c\u7535\u5b50\u53d1\u7968\u89c4\u5b9a\u7684\u53d1\u7968\u548c\u8d39\u7528\u5355\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5229\u606f\u652f\u51fa\u4e0d\u8fdb\u884c\u8d44\u672c\u5316\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff0916\uff0c\u8d44\u672c\u5efa\u8bbe\u6295\u8d44\u7684\u5229\u606f\u652f\u51fa\u6ca1\u6709\u5b8c\u5168\u8d44\u672c\u5316\uff0c\u6216\u8005\u88ab\u91cd\u590d\u8ba1\u7b97\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u8fd9\u4e9b\u4e0d\u8db3\u4e4b\u5904\u53ef\u4ee5\u8ba9\u6295\u8d44\u8005\u5728\u8981\u6c42\u8fdb\u884c\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4e4b\u524d\u4e3b\u52a8\u89e3\u51b3\u8fd9\u4e9b\u95ee\u9898\uff0c\u4ece\u800c\u8282\u7701\u65f6\u95f4\u548c\u6210\u672c\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;\">\u65bd\u5de5\u5ba1\u8ba1\u62a5\u544a\u4e0d\u4ec5\u662f\u5f3a\u5236\u6027\u7a0b\u5e8f\uff0c\u4e5f\u662f\u8861\u91cf\u6295\u8d44\u8d44\u91d1\u4f7f\u7528\u900f\u660e\u5ea6\u548c\u6548\u7387\u7684\u57fa\u51c6\u3002\u8fd9\u4e9b\u62a5\u544a\u786e\u8ba4\u6587\u4ef6\u7684\u5408\u6cd5\u6027\uff0c\u6838\u5b9e\u5de5\u7a0b\u91cf\u548c\u65bd\u5de5\u6210\u672c\u662f\u5426\u7b26\u5408VSA 1000\u6807\u51c6\uff0c\u5e76\u4fdd\u62a4\u6295\u8d44\u8005\u3001\u627f\u5305\u5546\u548c\u56fd\u5bb6\u7684\u5229\u76ca\u3002\u5b83\u4eec\u662f\u786e\u8ba4\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u5b8c\u6574\u6027\u7684\u4e0d\u53ef\u6216\u7f3a\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u9886\u57df\uff0c\u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\u6709\u52a9\u4e8e\u964d\u4f4e\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u7684\u98ce\u9669\uff0c\u540c\u65f6\u51c6\u786e\u786e\u5b9a\u56fa\u5b9a\u8d44\u4ea7\u548c\u8d44\u672c\u5316\u6210\u672c\u7684\u4ef7\u503c\uff0c\u7528\u4e8e\u957f\u671f\u6298\u65e7\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u3002\u5bf9\u4e8e\u6b63\u5728\u8fdb\u884c\u6700\u7ec8\u7ed3\u7b97\u7684\u9879\u76ee\u800c\u8a00\uff0c\u4e00\u4efd\u9ad8\u5ea6\u53ef\u9760\u7684\u5ba1\u8ba1\u62a5\u544a\u5bf9\u4e8e\u6cd5\u5f8b\u5408\u89c4\u548c\u7a0e\u52a1\u4f18\u5316\u81f3\u5173\u91cd\u8981\u3002MAN \u63d0\u4f9b\u4e13\u4e1a\u7684\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1\uff0c\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u5b89\u5168\u9ad8\u6548\u5730\u5b8c\u6210\u6700\u7ec8\u7ed3\u7b97\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>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u2013 t\u00e0i ch\u00ednh quan tr\u1ecdng, x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed \u0111\u1ea7u t\u01b0, kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh v\u00e0 ngu\u1ed3n v\u1ed1n d\u1ef1 \u00e1n. \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ed9c l\u1eadp, kh\u00e1ch [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4271","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=4271"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4271\/revisions"}],"predecessor-version":[{"id":4282,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4271\/revisions\/4282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4278"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}