{"id":4393,"date":"2025-12-31T03:08:28","date_gmt":"2025-12-31T10:08:28","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4393"},"modified":"2025-12-31T03:08:54","modified_gmt":"2025-12-31T10:08:54","slug":"kiem-toan-nganh-bat-dong-san-xay-dung","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/","title":{"rendered":"\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\uff1a\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u4f18\u5316\u98ce\u9669\u7ba1\u7406\u7684\u89e3\u51b3\u65b9\u6848"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u7684\u5ba1\u8ba1\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u201c\u8fc7\u6ee4\u201d\u4f5c\u7528\uff0c\u5e2e\u52a9\u4f01\u4e1a\u548c\u76d1\u7ba1\u673a\u6784\u786e\u5b9a\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u62a5\u544a\u7684\u51c6\u786e\u6027\u548c\u5408\u7406\u6027\u3002\u5728\u5e02\u573a\u6ce2\u52a8\u7684\u60c5\u51b5\u4e0b\uff0c\u9075\u5b88\u6cd5\u89c4\u81f3\u5173\u91cd\u8981\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204800\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 96\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u5173\u4e8e\u4fe1\u606f\u62ab\u9732\u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xay-dung-Do-thi\/Nghi-dinh-10-2021-ND-CP-quan-ly-chi-phi-dau-tu-xay-dung-465104.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c 10\/2021\/ND-CP \u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u7ba1\u7406\u5efa\u8bbe\u6295\u8d44\u6210\u672c\u662f\u4f01\u4e1a\u751f\u5b58\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5148\u51b3\u6761\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u8bbe\u90e8\u7684\u6570\u636e\u663e\u793a\uff0c\u5982\u679c\u4e0d\u4e25\u683c\u7ba1\u63a7\uff0c\u9879\u76ee\u6295\u8d44\u8d44\u91d1\u6700\u7ec8\u7ed3\u7b97\u4e2d\u7684\u9519\u8bef\u5f80\u5f80\u4f1a\u9020\u6210\u9879\u76ee\u603b\u4ef7\u503c5%\u81f310%\u7684\u635f\u5931\u3002\u5bf9\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u4e0d\u4ec5\u6709\u52a9\u4e8e\u9632\u6b62\u8d44\u4ea7\u635f\u5931\uff0c\u8fd8\u80fd\u4e3a\u5411\u56fd\u5bb6\u76d1\u5bdf\u5ba1\u8ba1\u673a\u6784\u89e3\u91ca\u76f8\u5173\u4e8b\u5b9c\u63d0\u4f9b\u575a\u5b9e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002\u4ee5\u4e0b\u5185\u5bb9\u5c06\u8be6\u7ec6\u4ecb\u7ecd\u8fd9\u4e00\u8fc7\u7a0b\u53ca\u5176\u76ca\u5904\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\" >\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u5bf9\u5229\u76ca\u76f8\u5173\u8005\u7684\u4f5c\u7528<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_chu_dau_tu\" >\u5bf9\u4e8e\u6295\u8d44\u8005\u800c\u8a00<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Doi_voi_ngan_hang_va_nha_dau_tu\" >\u5bf9\u4e8e\u94f6\u884c\u548c\u6295\u8d44\u8005\u800c\u8a00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u7684\u8d8b\u52bf\u4e0e\u6311\u6218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\" >\u4f01\u4e1a\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u8fdb\u884c\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-bat-dong-san-xay-dung\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\" >\u4e00\u6b21\u5ba1\u8ba1\u901a\u5e38\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f<\/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-nganh-bat-dong-san-xay-dung\/#Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\" >\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u7684\u5ba1\u8ba1\u8d39\u7528\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_trong_ky_nguyen_moi\"><\/span><b>\u65b0\u65f6\u4ee3\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u7684\u5ba1\u8ba1\u4e0d\u518d\u662f\u81ea\u613f\u6027\u8d28\u7684\u6d3b\u52a8\uff0c\u800c\u662f\u9010\u6e10\u6210\u4e3a\u4f7f\u7528\u56fd\u5bb6\u9884\u7b97\u8d44\u91d1\u6216\u4e0a\u5e02\u516c\u53f8\u7684\u9879\u76ee\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002\u6750\u6599\u4f9b\u5e94\u94fe\u7684\u590d\u6742\u6027\u548c\u52b3\u52a8\u529b\u6210\u672c\u7684\u6ce2\u52a8\u6027\u8981\u6c42\u7531\u5177\u5907\u6df1\u539a\u4e13\u4e1a\u77e5\u8bc6\u7684\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u6765\u8bc4\u4f30\u6570\u636e\u3002<\/span><\/p>\n<figure id=\"attachment_4397\" aria-describedby=\"caption-attachment-4397\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4397\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng trong k\u1ef7 nguy\u00ean m\u1edbi\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tam-quan-trong-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-trong-ky-nguyen-moi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4397\" class=\"wp-caption-text\">\u65b0\u65f6\u4ee3\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u7684\u91cd\u8981\u6027<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u5efa\u8bbe\u6cd5\u300b\u548c\u8d22\u653f\u90e8\u76f8\u5173\u6307\u5bfc\u6587\u4ef6\uff0c\u5df2\u7ae3\u5de5\u9879\u76ee\u7684\u6700\u7ec8\u6295\u8d44\u7ed3\u7b97\u62a5\u544a\u5728\u6279\u51c6\u524d\u5fc5\u987b\u7ecf\u8fc7\u5ba1\u8ba1\u3002\u8fd9\u662f\u4e3a\u4e86\u786e\u4fdd\u6240\u6709\u53d1\u751f\u7684\u8d39\u7528\u5747\u7b26\u5408\u7ecf\u6d4e\u548c\u6280\u672f\u89c4\u8303\uff0c\u5e76\u6709\u7b26\u54082015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u89c4\u5b9a\u7684\u6709\u6548\u53d1\u7968\u548c\u6587\u4ef6\u4f5c\u4e3a\u4f50\u8bc1\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_phap_luat_dieu_chinh_truc_tiep\"><\/span><b>\u6cd5\u5f8b\u4f53\u7cfb\u76f4\u63a5\u8fdb\u884c\u89c4\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u5168\u9762\u4e86\u89e3\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\uff0c\u4f1a\u8ba1\u5e08\u548c\u6295\u8d44\u8005\u9700\u8981\u719f\u6089\u4ee5\u4e0b\u6cd5\u5f8b\u6cd5\u89c4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2014\u5e74\u5efa\u7b51\u6cd5\u53ca\u51762020\u5e74\u4fee\u6b63\u6848\uff1a<\/b><span style=\"font-weight: 400;\"> \u6295\u8d44\u548c\u5efa\u8bbe\u6d3b\u52a8\u7684\u6700\u9ad8\u6cd5\u5f8b\u6846\u67b6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 10\/2021\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5efa\u7b51\u6295\u8d44\u6210\u672c\u7ba1\u7406\u7684\u8be6\u7ec6\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 10\/2020\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f7f\u7528\u56fd\u5bb6\u8d44\u91d1\u5b8c\u6210\u5df2\u7ae3\u5de5\u9879\u76ee\u6700\u7ec8\u7ed3\u7b97\u7684\u6307\u5bfc\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u7279\u522b\u662f\u5173\u4e8e\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u62a5\u544a\u7684\u6807\u51c6\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_quy_trinh_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u6d41\u7a0b\u7684\u8be6\u7ec6\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u9700\u8981\u5ba1\u8ba1\u56e2\u961f\u3001\u4f30\u503c\u5de5\u7a0b\u5e08\u548c\u516c\u53f8\u4f1a\u8ba1\u90e8\u95e8\u4e4b\u95f4\u7684\u65e0\u7f1d\u534f\u4f5c\u3002\u4ee5\u4e0b\u662f\u8be5\u6d41\u7a0b\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<figure id=\"attachment_4396\" aria-describedby=\"caption-attachment-4396\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4396\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg\" alt=\"N\u1ed9i dung chi ti\u1ebft quy tr\u00ecnh Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Noi-dung-chi-tiet-quy-trinh-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4396\" class=\"wp-caption-text\">\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u6d41\u7a0b\u7684\u8be6\u7ec6\u5185\u5bb9<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ho_so_phap_ly_du_an\"><\/span><b>\u5ba1\u6838\u9879\u76ee\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u5ba1\u67e5\u4ece\u6295\u8d44\u51c6\u5907\u9636\u6bb5\u5230\u9879\u76ee\u7ae3\u5de5\u7684\u6574\u4e2a\u6587\u4ef6\u4f53\u7cfb\u3002\u8fd9\u5305\u62ec\u6838\u5b9e\u6295\u8d44\u8bb8\u53ef\u8bc1\u7684\u6709\u6548\u6027\u30011\/500\u6bd4\u4f8b\u5c3a\u89c4\u5212\u5ba1\u6279\u51b3\u5b9a\u4ee5\u53ca\u4e3b\u7ba1\u673a\u5173\u51fa\u5177\u7684\u571f\u5730\u5206\u914d\u548c\u79df\u8d41\u6587\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u6cd5\u5f8b\u6587\u4ef6\u53ef\u80fd\u5bfc\u81f4\u9879\u76ee\u6682\u505c\u6216\u65e0\u6cd5\u83b7\u5f97\u9879\u76ee\u8d44\u91d1\u3002\u56e0\u6b64\uff0c\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u7684\u91cd\u70b9\u662f\u5c06\u5b9e\u9645\u8bb0\u5f55\u4e0e\u7b2c15\/2021\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5efa\u7b51\u6295\u8d44\u9879\u76ee\u7ba1\u7406\u7684\u89c4\u5b9a\u8fdb\u884c\u6bd4\u5bf9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_xay_lap_va_thiet_bi\"><\/span><b>\u65bd\u5de5\u548c\u8bbe\u5907\u6210\u672c\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u90e8\u5206\u6295\u8d44\u5360\u603b\u6295\u8d44\u7684\u6bd4\u4f8b\u6700\u5927\u3002\u5ba1\u8ba1\u4eba\u5458\u4f1a\u8fdb\u884c\u73b0\u573a\u68c0\u67e5\uff0c\u5e76\u7ed3\u5408\u7ae3\u5de5\u6587\u4ef6\u8fdb\u884c\u5ba1\u6838\uff0c\u4ee5\u6838\u5b9e\u5b9e\u9645\u65bd\u5de5\u91cf\u4e0e\u8bbe\u8ba1\u56fe\u7eb8\u662f\u5426\u76f8\u7b26\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5efa\u7b51\u6210\u672c\u5ba1\u8ba1\u8981\u70b9\u603b\u7ed3<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6d4b\u8bd5\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9e\u65bd\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63a7\u5236\u76ee\u6807<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6750\u6599\u5355\u4ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bd4\u8f83\u5408\u540c\u62a5\u4ef7\u548c\u5e02\u573a\u62a5\u4ef7\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6253\u51fb\u54c4\u62ac\u7269\u4ef7\u548c\u865a\u5047\u7533\u62a5\u884c\u4e3a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u91cf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fdb\u884c\u73b0\u573a\u6d4b\u91cf\u5e76\u5ba1\u6838\u7ae3\u5de5\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u6d4b\u5b9a\u5b9e\u9645\u91cd\u91cf\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b3\u52a8\u6807\u51c6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0e\u5efa\u8bbe\u90e8\u6807\u51c6\u7684\u6bd4\u8f83<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u6210\u672c\u7ba1\u7406\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b89\u88c5\u8bbe\u5907<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u68c0\u9a8c\u5408\u683c\u8bc1\u4e66\uff0cCO\/CQ\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u6765\u6e90\u548c\u51fa\u5904<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_chi_phi_quan_ly_du_an_va_chi_phi_khac\"><\/span><b>\u5ba1\u6838\u9879\u76ee\u7ba1\u7406\u6210\u672c\u548c\u5176\u4ed6\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u4e2d\uff0c\u76d1\u7406\u54a8\u8be2\u8d39\u3001\u8bbe\u8ba1\u8d39\u548c\u5e94\u6025\u8d39\u7528\u7b49\u5f80\u5f80\u88ab\u5ffd\u89c6\u3002\u7136\u800c\uff0c\u5982\u679c\u4e0d\u52a0\u4ee5\u63a7\u5236\uff0c\u8fd9\u4e9b\u8d39\u7528\u5f88\u5bb9\u6613\u8d85\u8fc7\u7b2c12\/2021\/TT-BXD\u53f7\u901a\u77e5\u89c4\u5b9a\u7684\u9650\u989d\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_chinh_va_nghia_vu_thue_trong_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u7684\u8d22\u52a1\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4e49\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u7684\u5ba1\u8ba1\u6d3b\u52a8\u4e0d\u4ec5\u9650\u4e8e\u6280\u672f\u6587\u6863\uff0c\u8fd8\u5ef6\u4f38\u81f3\u8d22\u52a1\u65b9\u9762\u3002\u8fd9\u5c24\u5176\u5305\u62ec\u6839\u636e\u9879\u76ee\u8fdb\u5ea6\u786e\u8ba4\u6536\u5165\uff08IFRS 15 \u6216 VAS 15\uff09\u4ee5\u53ca\u5c06\u9500\u552e\u6210\u672c\u5206\u914d\u81f3\u6bcf\u9879\u623f\u5730\u4ea7\u4ea7\u54c1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5efa\u7b51\u4f01\u4e1a\u7ecf\u5e38\u9762\u4e34\u4e0e\u5206\u5305\u5546\u8fdb\u9879\u53d1\u7968\u76f8\u5173\u7684\u98ce\u9669\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u5ba1\u67e5\u8fd9\u4e9b\u53d1\u7968\u7684\u5408\u6cd5\u6027\uff0c\u4ee5\u786e\u4fdd\u4f01\u4e1a\u5728\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u4e0d\u5b58\u5728\u4e0d\u4e88\u8ba4\u53ef\u7684\u8d39\u7528\u3002\u5173\u4e8e\u589e\u503c\u7a0e\uff0c\u65b0\u6295\u8d44\u9879\u76ee\u7684\u9000\u7a0e\u4e5f\u9700\u8981\u901a\u8fc7\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u6d41\u7a0b\u8fdb\u884c\u5168\u9762\u8bc4\u4f30\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_doi_voi_cac_ben_lien_quan\"><\/span><b>\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u5bf9\u5229\u76ca\u76f8\u5173\u8005\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u7684\u4ecb\u5165\uff0c\u80fd\u591f\u5728\u6295\u8d44\u8005\u3001\u627f\u5305\u5546\u548c\u4fe1\u8d37\u673a\u6784\u4e4b\u95f4\u5efa\u7acb\u8d77\u7edd\u5bf9\u7684\u4fe1\u4efb\u3002\u8fd9\u5728\u901a\u8fc7\u53d1\u884c\u503a\u5238\u6216\u94f6\u884c\u8d37\u6b3e\u7b79\u96c6\u8d44\u91d1\u65f6\u5c24\u4e3a\u91cd\u8981\u3002<\/span><\/p>\n<figure id=\"attachment_4399\" aria-describedby=\"caption-attachment-4399\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4399\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Vai-tro-cua-Kiem-toan-nganh-Bat-dong-san-\u2013-Xay-dung-doi-voi-cac-ben-lien-quan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4399\" class=\"wp-caption-text\">\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u5bf9\u5229\u76ca\u76f8\u5173\u8005\u7684\u4f5c\u7528<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_chu_dau_tu\"><\/span><b>\u5bf9\u4e8e\u6295\u8d44\u8005\u800c\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f18\u5316\u8d44\u91d1\u6d41\uff0c\u53d1\u73b0\u65bd\u5de5\u8fc7\u7a0b\u4e2d\u7684\u6d6a\u8d39\uff0c\u5e76\u4e3a\u627f\u5305\u5546\u7684\u6700\u7ec8\u5ba1\u6279\u63d0\u4f9b\u51c6\u786e\u6570\u636e\u3002\u5b83\u662f\u4e00\u79cd\u7ba1\u7406\u5de5\u5177\uff0c\u80fd\u591f\u8ba9\u6295\u8d44\u8005\u5bf9\u9879\u76ee\u7ba1\u7406\u56e2\u961f\u7684\u900f\u660e\u5ea6\u611f\u5230\u5b89\u5fc3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ngan_hang_va_nha_dau_tu\"><\/span><b>\u5bf9\u4e8e\u94f6\u884c\u548c\u6295\u8d44\u8005\u800c\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u4efd\u201c\u6e05\u6d01\u623f\u5730\u4ea7 - \u5efa\u7b51\u5ba1\u8ba1\u62a5\u544a\uff08\u65e0\u4fdd\u7559\u610f\u89c1\uff09\u201d\u80fd\u591f\u63d0\u4f9b\u9879\u76ee\u8d22\u52a1\u72b6\u51b5\u548c\u5b9e\u9645\u8fdb\u5c55\u7684\u5ba2\u89c2\u8bc1\u636e\uff0c\u662f\u4f01\u4e1a\u83b7\u5f97\u4f18\u60e0\u5229\u7387\u5927\u989d\u878d\u8d44\u7684\u901a\u884c\u8bc1\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_va_thach_thuc_trong_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u7684\u8d8b\u52bf\u4e0e\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u6b63\u5728\u52a0\u5f3a\u5bf9\u5efa\u8bbe-\u8fd0\u8425-\u79fb\u4ea4\uff08BOT\uff09\u9879\u76ee\u548c\u623f\u5730\u4ea7\u9879\u76ee\u7684\u68c0\u67e5\uff0c\u5c24\u5176\u5173\u6ce8\u90a3\u4e9b\u5b58\u5728\u571f\u5730\u7528\u9014\u53d8\u66f4\u8fdd\u89c4\u884c\u4e3a\u7684\u9879\u76ee\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u5728\u63a5\u5230\u6709\u5173\u90e8\u95e8\u7684\u68c0\u67e5\u8981\u6c42\u4e4b\u524d\uff0c\u4e3b\u52a8\u5f00\u5c55\u72ec\u7acb\u5ba1\u8ba1\u5de5\u4f5c\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u623f\u5730\u4ea7\u884c\u4e1a\u72ec\u7acb\u5ba1\u8ba1\u4e0e\u56fd\u5bb6\u5ba1\u8ba1\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u5ba1\u8ba1\u5e08\uff08MAN\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56fd\u5bb6\u5ba1\u8ba1\u7f72<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u6807\u53d7\u4f17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8d44\u8005\u3001\u8463\u4e8b\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c\u3001\u8bae\u4f1a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u54a8\u8be2\u5e76\u5b8c\u6210\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u9884\u7b97\u4f7f\u7528\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6267\u884c\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u6574\u4e2a\u9879\u76ee\u8fc7\u7a0b\u4e2d\u6216\u9879\u76ee\u7ed3\u675f\u65f6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5e74\u5ea6\u8ba1\u5212<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4ef7\u503c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6279\u51c6\u6700\u7ec8\u7ed3\u7b97\u7684\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u7ed3\u8bba\u5177\u6709\u7ea6\u675f\u529b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5c06\u5efa\u7b51\u4fe1\u606f\u6a21\u578b\uff08BIM\uff09\u6280\u672f\u5e94\u7528\u4e8e\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u6b63\u6210\u4e3a\u4e00\u79cd\u5fc5\u7136\u8d8b\u52bf\u3002\u8fd9\u9879\u6280\u672f\u4f7f\u5ba1\u8ba1\u4eba\u5458\u80fd\u591f\u8bbf\u95ee\u4e09\u7ef4\u6570\u636e\u5e76\u81ea\u52a8\u6838\u5bf9\u6570\u91cf\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u56e0\u7d20\u9020\u6210\u7684\u9519\u8bef\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;\">\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u7684\u5ba1\u8ba1\u662f\u4e00\u4e2a\u4e25\u8c28\u7ec6\u81f4\u7684\u8fc7\u7a0b\uff0c\u9700\u8981\u5bf9\u6cd5\u5f8b\u548c\u5efa\u7b51\u5de5\u7a0b\u539f\u7406\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002\u6295\u8d44\u5ba1\u8ba1\u5e76\u975e\u4e00\u9879\u652f\u51fa\uff0c\u800c\u662f\u5bf9\u4f01\u4e1a\u5e02\u573a\u5b89\u5168\u548c\u58f0\u8a89\u7684\u6295\u8d44\u3002\u4e00\u4efd\u9ad8\u8d28\u91cf\u7684\u5ba1\u8ba1\u62a5\u544a\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u89e3\u51b3\u8d44\u91d1\u7ed3\u7b97\u74f6\u9888\uff0c\u4ece\u800c\u91ca\u653e\u73b0\u91d1\u6d41\uff0c\u7528\u4e8e\u540e\u7eed\u9879\u76ee\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u662f\u4e00\u5bb6\u9886\u5148\u7684\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\uff0c\u540c\u65f6\u63d0\u4f9b\u7a0e\u52a1\u4f1a\u8ba1\u548c\u6df1\u5ea6\u8d22\u52a1\u54a8\u8be2\u670d\u52a1\u3002\u6211\u4eec\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5ba1\u8ba1\u5e08\u548c\u5de5\u7a0b\u5e08\u56e2\u961f\uff0c\u81f4\u529b\u4e8e\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u786e\u4fdd\u6570\u636e\u900f\u660e\u3001\u4f18\u5316\u7a0e\u52a1\u7b79\u5212\u5e76\u5168\u9762\u7ba1\u7406\u98ce\u9669\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u83b7\u53d6\u6700\u4e13\u4e1a\u7684\u9879\u76ee\u652f\u6301\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>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span><b>\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u5ba1\u8ba1\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_thuc_hien_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung\"><\/span>\u4f01\u4e1a\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u8fdb\u884c\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u5ba1\u8ba1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f01\u4e1a\u5728\u9879\u76ee\u5b8c\u6210\u540e\uff0c\u65e0\u8bba\u662f\u9488\u5bf9\u7279\u5b9a\u7ec4\u6210\u90e8\u5206\u8fd8\u662f\u6574\u4e2a\u9879\u76ee\uff0c\u90fd\u5e94\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4ee5\u5229\u4e8e\u8d44\u91d1\u7ed3\u7b97\u3002\u6b64\u5916\uff0c\u4e0a\u5e02\u516c\u53f8\u8fd8\u9700\u6309\u89c4\u5b9a\u8fdb\u884c\u5e74\u5ea6\u5ba1\u8ba1\uff0c\u5e76\u62ab\u9732\u76f8\u5173\u4fe1\u606f\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\"><\/span>\u4e00\u6b21\u5ba1\u8ba1\u901a\u5e38\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u9879\u76ee\u89c4\u6a21\uff0c\u5bf9\u4e8e\u4e8c\u7ea7\u548c\u4e09\u7ea7\u9879\u76ee\uff0c\u5728\u6536\u5230\u6240\u6709\u5fc5\u8981\u6587\u4ef6\u540e\uff0c\u65f6\u95f4\u901a\u5e38\u4e3a 30-60 \u4e2a\u5de5\u4f5c\u65e5\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_Kiem_toan_nganh_Bat_dong_san_%E2%80%93_Xay_dung_duoc_tinh_nhu_the_nao\"><\/span>\u623f\u5730\u4ea7\u548c\u5efa\u7b51\u884c\u4e1a\u7684\u5ba1\u8ba1\u8d39\u7528\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5ba1\u8ba1\u8d39\u7528\u901a\u5e38\u6309\u6295\u8d44\u603b\u989d\u6216\u7ed3\u7b97\u4ef7\u503c\u7684\u767e\u5206\u6bd4\u8ba1\u7b97\uff0c\u5177\u4f53\u6309\u7167 09\/2016\/TT-BTC \u53f7\u901a\u51fd\u4e2d\u7684\u6536\u8d39\u6807\u51c6\u6216\u53cc\u65b9\u4e4b\u95f4\u7684\u534f\u8bae\u6267\u884c\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n ng\u00e0nh B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u2013 X\u00e2y d\u1ef1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh h\u1ea1ng m\u1ee5c ho\u1eb7c k\u1ebft th\u00fac to\u00e0n b\u1ed9 d\u1ef1 \u00e1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n v\u1ed1n. 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